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£53 today · previous high £53 · all-time low £53

Springer Die Trennung von Einkünfteerzielung und Steuerschuldnerschaft: Eine vergleichende Betrachtung im Ertragsteuerrecht und im Recht der ... und Internationalen Steuerrecht, 8)

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Price distribution over 65 days • 1 price levels

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Price levels: 1 different prices over 65 days

Description

Jörn Grosch betrachtet Steuertatbestände, in denen eine Person Einkünfte erzielt, eine andere Person jedoch Steuerschuldnerin wird, wie im Fall der Organschaft, der Mitunternehmerschaft, der Kommanditgesellschaft auf Aktien und Hinzurechnungstatbestände des AStG (§§ 7 ff., 15 AStG). Der Autor zeigt, dass viele Probleme mit der Rechtstechnik einer Ergebniszurechnung zusammenhängen, die die Einkünfteerzielung und Steuerschuldnerschaft trennt. Der Ergebniszurechnung stellt er Alternativen gegenüber, die deren Probleme vermeiden. Darüber hinaus werden Fragen der Trennung von Einkünfteerzielung und Steuerschuldnerschaft im Abkommensrecht dargestellt und Lösungen dazu entwickelt.

Product Specifications

Format
hardcover
Domain
Amazon UK
Release Date
04 April 2018
Listed Since
08 March 2018

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