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Tag: kontsern

Lootusetu nõue

Emaäriühingul on laenunõue 100 000 eurot muidu varatu tütaräriühingu vastu, kelle ainus kohustus on sama laen. Erinevatel (bürokraatlikel, organisatoorsetel) põhjustel pole alustatud tütarfirma omakapitali taastamist või likvideerimismenetlust.  Samas tuleks ilmselt laenunõue emaettevõtja bilansis bilansipäevaks alla hinnata 0 väärtusele. Ega sellest alla hindamise raamatupidamislikust toimingust iseenesest ei või tekkida maksunduslikke tagajärgi (nõudest

Siirdehinna maksuriskist

Kui me rendime pikemaajaliselt meie arvel olevat kasutatud sõiduautot oma Leedu tütarfirmale, kes hakkab kasutama autot Leedus, kas peaksime turuhinda leidma lähtudes Eesti või Leedu turutingimustest? Kas mõlemal äriühingul on oma siirdehinnarisk iseseisvalt? Soov oleks minimiseerida grupi kui terviku maksuriski, ja küsimus – kust võtta „õiget“ võrreldavat turuhinda? Vastus: Kontsernisisest

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