Liquidation of hidden reserves (step-up / special tax rate regime), capital contribution principle, transposition, notional interest deduction

Presentation at Fisca seminary in April 2021 with Andreas Remund (Swiss Federal Tax Administration) and Peter Riedweg

German Titel: Aufdeckung stiller Reserven (Step-up / Sondersteuer), Kapitaleinlageprinzip, Transponierung, Abzug auf Eigenfinanzierung