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Die Reichweite der Sonderregelung ueber Verpflichtungsuebernahmen (§§ 4f, 5 Abs. 7 EStG), insbesondere bei Umstrukturierungsvorgaengen im Sinne des Um
Hardcover
Series: Studien Zum Steuer-, Bilanz- Und Gesellschaftsrecht, Book 3
ISBN13: 9783631802175
Publisher: Peter Lang Gmbh, Internationaler Verlag Der W
Published: Oct 22 2019
Pages: 346
Weight: 1.24
Height: 0.81 Width: 5.83 Depth: 8.27
Language: German
Diese Publikation widmet sich dem Spannungsverhältnis der Sonderregelungen über Verpflichtungsübernahmen ( 4f, 5 Abs. 7 EStG) zum Umwandlungssteuerrecht. Hierfür werden zunächst die bilanzrechtlichen Grundlagen, die Rechtsentwicklung und die allgemeinen Auslegungsprobleme im Kontext der 4f, 5 Abs. 7 EStG untersucht. In einem weiteren Schritt werden die Grundlagen des Umwandlungssteuerrechts dargestellt. Sodann werden im Kern der Untersuchung die Ausgangsüberlegungen zusammengeführt. Dieses Vorgehen ermöglicht es, die bisher unzureichend untersuchte Frage der Anwendbarkeit der 4f, 5 Abs. 7 EStG auf Umstrukturierungsvorgänge im Sinne des Umwandlungssteuergesetzes einem Lösungsvorschlag zur Auflösung der Problematik zuzuführen.
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