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A deviating profit distribution formula is not a determinant for inheritance tax

If parents wish to transfer assets to their children, then it is frequently advisable to make a gift already during the donor’s lifetime. A parent […]

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Carve-outs – Active portfolio management through the demerger of a business division

In Part I of our series we considered the economic rationale for carve-outs and the current developments in the M&A market. There now follows, first […]

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