n Transactions of the Centre for Business Law - Tax aspects : chapter 14

Volume 2008, Issue 42
  • ISSN :



A wide variety of factors must be taken into account regarding both commercial intentions and taxation considerations. Investment objectives, expected profit levels and distribution policies must be examined when deciding which organizational form is preferable from a tax point of view. Due to the vast number of tax aspects, it is only possible to give a brief outline in this context.

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