Sec. 8a Corporate Income Tax Act New Regulation of German Shareholder Loan Financingdoi:10.54648/taxi1993077Rosenstock, VolkerGedig, SabineIntertax
As a result, our articles of association provide less shareholder protection and have fewer governance safeguards than if our company were subject to Chapter 8A in its entirety. Our articles of association contain anti-takeover provisions that could adversely affect the rights of holders of our ...
(increase) in personnel expense Loss before income tax expense Technology, telecommunications and equipment expense decreased due to: • software impairments in 2019; and • a software licensing liability accrual reversal in 2020; partially offset by: • higher technology contracts expense; and ...
Net income increased in 2021, compared with 2020, due to a $18.3 billion decrease in provision for credit losses, a $8.4 billion increase in noninterest income, and a $3.8 billion decrease in noninterest expense, partially offset by a $6.7 billion increase in income tax expense, a...