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Die Besteuerung Der Kommanditgesellschaft Auf Aktien (Kgaa) - Eine Betriebswirtschaftliche Analyse (German, Paperback) Loot Price: R1,703
Discovery Miles 17 030
Repayment Terms: R160 pm x 12*
You Save: R409 (19%)
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Die Besteuerung Der Kommanditgesellschaft Auf Aktien (Kgaa) - Eine Betriebswirtschaftliche Analyse (German, Paperback): Michael...

Die Besteuerung Der Kommanditgesellschaft Auf Aktien (Kgaa) - Eine Betriebswirtschaftliche Analyse (German, Paperback)

Michael Hoelzl

Series: Europaeische Hochschulschriften / European University Studie, 2949

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List price R2,112 Loot Price R1,703 Discovery Miles 17 030 | Repayment Terms: R160 pm x 12* You Save R409 (19%)

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Die KGaA nimmt eine besondere Stellung im deutschen Gesellschaftsrecht ein, da nach 278 AktG in einer Gesellschaft sowohl personen- als auch kapitalgesellschaftsrechtliche Beteiligungsstrukturen nebeneinander bestehen. Hierauf basieren die Probleme der Besteuerung derKGaA: Der gesellschaftsrechtlich hybride Charakter der KGaA und die damit verbundenen oekonomischen Aspekte mussen sich in der Besteuerung wiederfinden. Hieraus lassen sich die Kriterien fur eine systematische Analyse der KGaA-Besteuerung bestimmen. Die Besteuerung der personalistischen Strukturelemente muss derjenigen von Personenunternehmen entsprechen; als Vergleichsmassstab fur die Besteuerung der kapitalistischen Strukturelemente dient die Besteuerung der AG bzw. der GmbH.

General

Imprint: Peter Lang Ag
Country of origin: Switzerland
Series: Europaeische Hochschulschriften / European University Studie, 2949
Release date: December 2002
First published: December 2002
Authors: Michael Hoelzl
Dimensions: 210 x 148 x 0mm (L x W x T)
Format: Paperback
Pages: 303
ISBN-13: 978-3-631-50552-6
Languages: German
Categories: Books > Law > Jurisprudence & general issues > General
Books > Business & Economics > Finance & accounting > Finance > Corporate finance
Books > Business & Economics > Finance & accounting > Finance > Public finance > General
Books > Law > Laws of other jurisdictions & general law > Financial, taxation, commercial, industrial law > Financial law > Taxation law
Books > Money & Finance > Corporate finance
Books > Money & Finance > Public finance > General
LSN: 3-631-50552-3
Barcode: 9783631505526

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