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Merger into a civil law partnership

Josef Bergt

$117.95   $94.07

Paperback

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English
Our Knowledge Publishing
11 March 2026
The merger is not regulated in the Austrian Commercial Code (UGB) or in other company law statutes. In this book, the merger is therefore analysed from a company law perspective (UGB) and, due to its practical significance, also on the basis of the provisions of Art. IV of the Reorganisation Tax Act (UmgrStG). The merger into a civil law partnership (GesbR) is dealt with systematically, particularly taking into account the GesbR Reform Act, most of which came into force on 1 January 2015. Short digressions also deal with the merger from a tax law perspective, as well as the influences of EU law, international mergers and, last but not least, the contrarius actus of the merger - the real division.
By:  
Imprint:   Our Knowledge Publishing
Dimensions:   Height: 229mm,  Width: 152mm,  Spine: 4mm
Weight:   109g
ISBN:   9786209734243
ISBN 10:   6209734243
Pages:   72
Publication Date:  
Audience:   General/trade ,  ELT Advanced
Format:   Paperback
Publisher's Status:   Active

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