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特別償却した資産の時価


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過去に特別償却している資産の時価はどのように考えたらよいでしょうか。
グループ通算制度に加入するときや非適格株式移転の際の時価評価の際に論点となりますか。

回答

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売り手のホールディングス化のメリット


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売り手がHD化していると、M&Aの際にメリットがあると聞きました。どんなメリットがあるのでしょうか。

回答を読む

ホールディングス化の手法


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ホールディングス化の手法にはどのようなものがありますか。

回答を読む

単独株式移転直後の配当の課税について


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  • スキーム

単独株式移転後にすぐ完全子法人から完全親法人に対して配当を行った場合、受取配当等の益金不算入規定は適用されますか。

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ABLE Knowledge

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