Julian M. Egelhof
Ausschüttungssperren in der Organschaft
Zum Verhältnis von Konzernrecht und Konzernbesteuerung
[Limits to Distributions of Profits in Groups of Integrated Companies. Analysing Interdependences between Corporate Law and Corporate Taxation.]
2020. 297 pages. Price for libraries
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Summary
Under German tax law, a group of companies may be considered a single entity for corporation tax purposes, if, inter alia, the subsidiary transfers all its profits to the parent company. To the detriment of such groups, statutes governing the extent to which profits may be transferred to a parent company are partly unclear and subject to dispute. This study sets out to analyse tax law and corporate law in this regard.