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Merger Gains and Losses: Accounting and Tax Issues Part 1

In the Steuerrevue, Dr. Roland Böhi explains how merger gains and –losses are managed in cases of an up-stream merger, down-stream merger and a merger of two sister companies. He expands on accounting, commercial law and tax law issues.

by Dr. Roland Böhi in Steuerrevue / 2015 / Nr. 4