Meta business
Meta business (Italian: (a) metà = "half") is a jointly executed legal transaction in which two or more contractual partners (metists) share capital, profit and loss in equal parts (meta-agreement). To this end, the contractual partners regularly establish an internal company under civil law (internal GbR) by concluding the meta-agreement . A distinction is made between open meta-business, in which the business partner (i.e. the third party) has knowledge of the common business practice of the contractual partner (i.e., the metist), and covert meta-business (probably the majority), in which the business partner only comes into legal contact with one metist. The business partner is not regularly aware of the further or further silent metisten. Typical meta business are lending ( syndicated business ) and securities arbitrage . In the latter case, the Metists work on different stock exchanges and share the arbitrage profits (or losses) achieved.
KVG Austria
The Austrian Capital Movement Tax Act (KVG) regulates meta-business in § 31.
Individual evidence
- ↑ KVG ( Memento of the original of September 13, 2008 in the Internet Archive ) Info: The archive link was automatically inserted and not yet checked. Please check the original and archive link according to the instructions and then remove this notice.
