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Concerning whether benefits in kind resulting from the acquisition of a participation in a GmbH at a price below its fair value represent employment income, comment on the decision of the Federal Court of Finance of June 26, 2014 - VI R 94/13 (“Zum verbilligten Erwerb einer GmbH-Beteiligung als Arbeitslohn, Anmerkung zu BFH, Beschluss vom 26.6.2014, VI R 94/13“)
EWiR
11/21/2014
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