Übertragung einer Kapitalgesellschaft aus steuerlicher Sicht: Ein steuerlicher Vorteilhaftigkeitsvergleich zwischen Share Deal und Asset Deal | Barnes & Noble®

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By Simone Jüttner, Prof. Dr. Wolfram Scheffler (Foreword by)

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Overview

Die Übertragung einer Kapitalgesellschaft kann grundsätzlich mittels Share Deal oder Asset Deal erfolgen. Besteht ein nicht entscheidungsneutrales Besteuerungssystem, kommt es i.d.R. zwischen Veräußerer und Erwerber bezüglich des Durchführungsweges zu einem Interessenkonflikt. Simone Jüttner entwickelt ein allgemeingültiges Analyseinstrument, anhand dessen für jeden beliebigen Einzelfall der aus steuerlicher Sicht vorteilhafte Durchführungsweg bestimmt werden kann. Eine beispielhafte Quanti...

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