June 2014
Intermediate to advanced
174 pages
8h 13m
German
Content preview from Immobilieninvestition und -finanzierung kompakt
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7.7 Non-Recourse-Finanzierungen
141
wenn dieser Wechsel vor dem 1. Januar 2010 stattfindet, und die Immobilien bereits vor dem
1.1.2005 angeschafft oder hergestellt wurden. Viele Unternehmen warten jedoch zunächst
auf die genauen Regelungen der Unternehmensteuerreform, was zur Folge haben könnte,
dass sie nicht mehr genügend Zeit zur Umwandlung haben.
216
Diese hälftige Steuerfreiheit entfallt jedoch beispielsweise, wenn eine Haltefrist von vier
Jahren nach dem Verkauf bzw. nach dem Wechsel in den REIT-Status nicht eingehalten
wurde, aber auch wenn bei Sale-and-Lease-back-Konstruktionen bestimmte Höchstbeteili-
gungsquoten des Veräußernden a
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I wanted to learn C and C++, but it didn't click for me until I picked up an O'Reilly book. When I went on the O’Reilly platform, I was astonished to find all the books there, plus live events and sandboxes so you could play around with the technology.Addison B.
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I'm always learning. So when I got on to O'Reilly, I was like a kid in a candy store. There are playlists. There are answers. There's on-demand training. It's worth its weight in gold, in terms of what it allows me to do.