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+Article 428k 2. |
Article 428k 2.Deferred tax liabilities and minority interests as referred to in paragraph 1 shall be subject to one of the following factors:
(a)
0 %, where the effective residual maturity of the deferred tax liability or minority interest is less than six months;
(b)
50 %, where the effective residual maturity of the deferred tax liability or minority interest is a minimum of six months but less than one year;
(c)
100 %, where the effective residual maturity of the deferred tax liability or minority interest is one year or more. 1. Übersicht
1.1 Referenzen1.2 Identifizierte Anforderungen1.3 Zugehörige Standards2. Identifizierte Anforderungen
3. Zugehörige Standards
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