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DRSC-Stellungnahme zum Diskussionsentwurf des Mindeststeueranpassungsgesetzes

Die Stellungnahme konzentriert sich auf die vorgeschlagenen Änderungen gem. Art. 1 Abs. 6 und Abs. 14 MinStAnpG i.d.F des Disk-E (Änderung der §§ 50 Abs. 1 Nr. 3 und 82 Abs. 1 Satz 6 MinStG in Bezug auf das Aktivierungswahlrecht gem. 274 Abs. 1 Satz 2 HGB).

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