Die steuerbilanzielle Abgrenzung von Eigenkapital und Fremdkapital bei Kapitalgesellschaften

Name: Die steuerbilanzielle Abgrenzung von Eigenkapital und Fremdkapital bei Kapitalgesellschaften
Brand: Duncker & Humblot GmbH
Availability: OutOfStock
Rating: 5 (1 reviews)

By Rindermann-Haugwitz, C. Martin

0 - Default Title

Description

'The Distinction Between Equity and Debt in the Tax Balance Sheet of Corporations. An Analysis of Capital Contribution Structures with Special Considertaion of Mezzanine Financing and the Impact of European Harmonization Initiatives': The distinction between equity and debt appears to follow clear boundaries, which however erode upon closer examination. For purposes of tax accounting, the relationship with commercial accounting principles and the economic substance-over-form approach must be clarified. Ultimately, a functional approach proves most appropriate. This results in a coherent overall system, also with regard to capital remuneration. Based on this, profit participation rights and silent partnerships can be allocated with legal certainty.

Product details

Binding:: Paperback
Edition:: 1
Languages:: Original: German
Number of Pages:: 347
Publisher:: Duncker & Humblot GmbH
Publication Date:: 2025-09-09
Release Date:: 2025-08-14
ISBN / EAN:: 9783428195121
Weight:: 526 g
Dimensions:: 156/230/24 cm
GPSR Manufacturer Reference:: [email protected]

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