Hennrichs, Joachim and Hageböcke, Jens (2017). Organschaft: Der Gesetzeszweck der Ausschüttungssperre in § 253 Abs. 6 Satz 2 HGB n.F. als Thesaurierungsgrund i.S.v. § 14 Abs. 1 Satz 1 Nr. 4 KStG – Zugleich Anm. zum BMF-Schreiben vom 23.12.2016. Der Betrieb (DB). p. 18. Fachmedien Otto Schmidt. ISSN 0005-9935
Full text not available from this repository.| Item Type: | Journal Article | ||||||||||||
| Creators: |
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| URN: | urn:nbn:de:hbz:38-553084 | ||||||||||||
| Journal or Publication Title: | Der Betrieb (DB) | ||||||||||||
| Page Range: | p. 18 | ||||||||||||
| Date: | 2017 | ||||||||||||
| Publisher: | Fachmedien Otto Schmidt | ||||||||||||
| ISSN: | 0005-9935 | ||||||||||||
| Language: | German | ||||||||||||
| Faculty: | Faculty of Law | ||||||||||||
| Divisions: | Faculty of Law > Zivilrecht > Professur für Bürgerliches Recht, Bilanz- und Steuerrecht | ||||||||||||
| Subjects: | Law | ||||||||||||
| Refereed: | Yes | ||||||||||||
| URI: | http://kups.ub.uni-koeln.de/id/eprint/55308 |
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