新任役員に対する事前確定届出給与
M&Aに伴い外部から対象会社に新たな役員を招聘します。
そこで就任後に一時的なボーナスを出したいのですが、税務上損金算入することはできますでしょうか。
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- 3社合併の順序で適格判定に影響があるか
3社合併の順序で適格判定に影響があるか
M&Aで譲渡する対象が3社あり、HD会社とその下に100%子会社の2社です。
事前に合併して1社にしてから株式譲渡をする予定ですが、合併の順番によって適格判定に影響はあるでしょうか。
兄弟会社同士を合併してからHDと残った子会社を合併するのが自然かと思いますが、先にHDと子会社を合併してから残り1社と合併してもいいでしょうか。
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同じカテゴリのQ&A
すべて見る配当還元方式での株価算定
相続税法上の株式価値評価について、配当還元方式での株式価値はすぐに出せますか。
回答を読む
売り手個人が平成21年・平成22年に取得した土地を譲渡するとき
M&Aに伴い売り手個人が土地を譲渡します。
何か留意点はありますか。
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