£89.20

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£89 today · previous high £89 · all-time low £76

Peter Lang Gmbh, Internationaler Verlag Der Wissenschaften Die Vereinbarkeit Des Außensteuergesetzes Mit Den Grundfreiheiten Des Eg-Vertrags: 10 (Bochumer Schriften Zum Steuerrecht)

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Price History & Forecast

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Last 62 days · 62 data points (no recent data)

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£89.20 £74.44 £77.66 £80.88 £84.10 £87.32 £90.54 26 July 2026 10 August 2026 25 August 2026 09 September 2026 25 September 2026
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Price Distribution

Price distribution over 62 days • 2 price levels

Days at Price
Current Price
61 days 1 day · current 0 15 31 46 61 £76 £89 Days at Price

Price Analysis

Most common price: £76 (61 days, 98.4%)

Price range: £76 - £89

Price levels: 2 different prices over 62 days

Description

Das Außensteuergesetz (AStG) ist durch die EuGH-Rechtsprechung im Bereich der direkten Steuern zunehmend in die Kritik geraten. Es wird kritisiert, dass die einzelnen Abschnitte in protektionistischer Absicht nur auf grenzüberschreitende Sachverhalte abzielen und damit diskriminierend und binnenmarktfeindlich wirken. Der Autor untersucht daher die Frage, ob die unterschiedlichen Regelungskomplexe des AStG im Lichte des Gesetzeszwecks mit dem Gemeinschaftsrecht vereinbar sind. Die Prüfung erfolgt chronologisch: Einkünftekorrektur zwischen verbundenen Unternehmen (§ 1), Wegzugsbesteuerung natürlicher Personen (§§ 2-6), Hinzurechnungsbesteuerung (§§ 7-15), grenzüberschreitende Mitwirkungspflichten (§§ 16, 17), Treaty Override (§ 20).

Product Specifications

Format
paperback
Domain
Amazon UK
Release Date
10 April 2008
Listed Since
14 August 2012

Barcode

No barcode data available

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