Der grenzüberschreitende Anteilstausch im Verhältnis Österreich-Deutschland

Both Austria and Germany have their own tax law regulations on contributions of capital shares. Such share-for-share exchanges are supposed to be neutral from a taxation point of view. But in these two countries differing requirements are relevant. Adolf Poindl studies the extent to which it is possible to have contribution procedures that are neutral for tax purposes on an international basis.