Observations by third parties on loss carry forward
Exemption from the prohibition on loss carry forward
BIO Deutschland sees the MoRaKG as an improvement on the status quo as regards loss carry forward.
BIO concentrates on loss carry forward and finds that the targeted mitigation of a disadvantage does not constitute aid.
The rule restricted loss carry-forward to those corporate entities that were legally and economically identical to the entity that incurred the losses.
Year 2: 60 - 60 of losses carried forward from the previous year = 0 (losses carried forward to the following year = 100 - 60 = 40)
Thus, the general rule is the forfeiture of loss carry-forwards on significant changes in ownership.
HSBC took into account only the tax loss carry-over that BB could actually use on the basis of its own business.
Farm and fishing loss carry-overs 15 11 14 16 16 16
The simplest example of a deferred tax asset is the carryover of losses.
Loss carry-forward without temporal limitation — Income tax (Article 2(5) of Law 3755/2009
During the crisis, the restrictions on loss carry-forward were perceived to be a particular obstacle to the restructuring of companies.
Furthermore, the acquiring company may of course merge part or all of its activities into the acquired company and hence use the losses carried forward.
BVK suggests that those venture capital companies which do not fall under the definition of the MoRaKG should be afforded the possibility of taking advantage of loss deduction in a non-discriminatory manner.
This is true only if the acquiring company attributes a certain monetary value to the possibility of carrying forward losses.
§8c(1a) KStG thus seemed to depart from the system of reference, according to which both types of companies would not be eligible for loss carry-forward.
Secondly, the Commission notes that this argument contradicts Germanys statement that the inability to carry forward losses constitutes an obstacle to restructuring.
projections of profitability are also a key factor in determining whether the tax loss carried forward will be used.
The sanction for this is the refusal of the right to carry forward the absorbing company’s losses, because, from an economic point of view, it involves the absorbed company.
Requêtes fréquentes français :1-200, -1k, -2k, -3k, -4k, -5k, -7k, -10k, -20k, -40k, -100k, -200k, -500k, -1000k,
Requêtes fréquentes anglais :1-200, -1k, -2k, -3k, -4k, -5k, -7k, -10k, -20k, -40k, -100k, -200k, -500k, -1000k,
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