Bilanzierung Und Besteuerung Im Qualifiziert Faktischen Konzern
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Bilanzierung Und Besteuerung Im Qualifiziert Faktischen Konzern

Bilanzierung Und Besteuerung Im Qualifiziert Faktischen Konzern


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About the Book

Schadigt das herrschende Unternehmen die von ihm abhangige Gesellschaft breitflachig, so muss es mit Anspruchen der Geschadigten ebenso wie im Vertragskonzern rechnen. Dies hat der BGH in seiner aktuellen Rechtsprechung zum qualifiziert faktischen Konzern bestatigt. Auf Grundlage der -TBB-Entscheidung- des BGH, die im Anschluss an die -Video-Entscheidung- erging, werden Tatbestand und Rechtsfolgen des qualifiziert faktischen Konzerns herausgearbeitet. Ob im Jahresabschluss der abhangigen Gesellschaft die Bildung einer Verlustubernahmeforderung in Frage kommt bzw. ob das herrschende Unternehmen fur die Verpflichtungen eine Ruckstellung ansetzen muss, wird anschliessend gepruft. Im dritten Schritt wird untersucht, ob die gefundenen bilanziellen Ansatze auch fur die steuerliche Gewinnermittlung massgeblich sind und welche Besonderheiten im Steuerrecht auftreten."
About the Author: Der Autor: Oliver Trautmann wurde 1967 in Frankfurt am Main geboren. Von 1989 bis 1994 studierte er Betriebswirtschaftslehre an der Universitat Bamberg mit den Schwerpunkten Steuerrecht, Steuerlehre/Wirtschaftsprufung, Privatrecht, insbesondere Wirtschaftsrecht. Im Juli 1996 schloss er die Promotion bei Prof. Dr. iur. Georg Crezelius, Lehrstuhl fur Steuerrecht an der Universitat Bamberg ab. Der Autor ist beschaftigt bei einer Steuerberatungs- und Wirtschaftsprufungsgesellschaft in Frankfurt am Main."


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Product Details
  • ISBN-13: 9783631312643
  • Publisher: Peter Lang Gmbh, Internationaler Verlag Der Wissenschaften
  • Publisher Imprint: Peter Lang Gmbh, Internationaler Verlag Der Wissenschaften
  • Edition: New edition
  • Language: German
  • Returnable: N
  • Weight: 340 gr
  • ISBN-10: 3631312644
  • Publisher Date: 01 Jan 1997
  • Binding: Paperback
  • Height: 210 mm
  • No of Pages: 214
  • Series Title: Europaeische Hochschulschriften / European University Studie
  • Width: 148 mm


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Bilanzierung Und Besteuerung Im Qualifiziert Faktischen Konzern
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Bilanzierung Und Besteuerung Im Qualifiziert Faktischen Konzern
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