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Die grenzueberschreitende Verschmelzung unter Beteiligung deutscher und spanischer Kapitalgesellschaften (Instant Digital Access Code Only)
- Edition : 1st, 2013
- Author(s) : Hugo Bascopé
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Die grenzueberschreitende Verschmelzung unter Beteiligung deutscher und spanischer Kapitalgesellschaften (Instant Digital Access Code Only)
- ISBN: 9783631633977
- SKU: 257575V
- Format: VitalSource eBook/PDF
- Instant Access!
Ziel dieser Arbeit ist es, eine ebenso wissenschaftliche wie auch praxisnahe Abhandlung zur Gestaltung, Durchführung und Problembehandlung von grenzüberschreitenden innergemeinschaftlichen Verschmelzungen unter Beteiligung spanischer und deutscher Kapitalgesellschaften zu geben. Diese Arbeit eignet sich als Leitfaden für Kanzleien, Steuer- und Rechtsabteilungen zur Durchführung einer solchen Verschmelzung. Neben den zivil- und gesellschaftsrechtlichen Grundlagen der Verschmelzung werden ausführlich die steuerrechtlichen Aspekte der Verschmelzung deutscher auf spanische Kapitalgesellschaften und umgekehrt behandelt. Dabei werden die nationalen deutschen und spanischen Bestimmungen an den Vorgaben des Unionsrechtes gemessen.