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Die Europaeisierung der Regelungen zur grenzueberschreitenden Verschmelzung von Kapitalgesellschaften (Instant Digital Access Code Only)
- Edition : 1st, 2015
- Author(s) : Gerda Ochs
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Die Europaeisierung der Regelungen zur grenzueberschreitenden Verschmelzung von Kapitalgesellschaften (Instant Digital Access Code Only)
- ISBN: 9783631665459
- SKU: 257553V
- Format: VitalSource eBook/ePub
- Instant Access!
Angesichts der grenzüberschreitenden Verschmelzung von Unternehmen untersucht Gerda Ochs die Auswirkungen des 2. UmwÄndG und des SEStEG. Das UmwG und das UmwStG reduzieren bei einer Verschmelzung den administrativen Aufwand und erlauben unter bestimmten Voraussetzungen die Übertragung stiller Reserven. Bestehen Unterschiede zwischen der Behandlung von rein nationalen Verschmelzungen und solchen mit Auslandsbezug? Entsprechen die Regelungen europarechtlichen Vorgaben sowie den ökonomischen und systemtragenden Prinzipien des Steuerrechts? Sind sie geeignet, die Attraktivität des Wirtschaftsstandortes Deutschland zu stärken? Diesen und weiteren Fragen geht die Autorin in ihrem Buch nach.