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Verdeckte Gewinnausschuttung Im Koerperschaft- Und Einkommensteuerrecht - Systematik, Ratio Legis Und Verknupfung Der Besteuerungsebenen (German, Paperback, 2006 ed.) Loot Price: R2,358
Discovery Miles 23 580
Repayment Terms: R221 pm x 12*
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Verdeckte Gewinnausschuttung Im Koerperschaft- Und Einkommensteuerrecht - Systematik, Ratio Legis Und Verknupfung Der...

Verdeckte Gewinnausschuttung Im Koerperschaft- Und Einkommensteuerrecht - Systematik, Ratio Legis Und Verknupfung Der Besteuerungsebenen (German, Paperback, 2006 ed.)

Prof Dr Ulrich Prinz; Ralf Kohlhepp

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Loot Price R2,358 Discovery Miles 23 580 | Repayment Terms: R221 pm x 12*

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Ralf Kohlhepp entwickelt ein Konzept, das insbesondere die fur alle Korperschaften geltenden Grundlinien des Rechtsinstituts aufzeigt. Im Vordergrund stehen die Abwendung von einer nur auf Kapitalgesellschaften konzentrierten Definition der verdeckten Gewinnausschuttung (vGA) und die Darstellung einer fur alle Korperschaften gultigen Konzeption. Ausserdem untersucht der Autor Unterschiede und Gemeinsamkeiten der vGA auf Einkommensteuerebene und der vGA bei Korperschaften und zieht die sich daraus ergebenden Schlusse fur ein Verhaltnis beider Besteuerungsebenen.
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General

Imprint: Deutscher Universitats Verlag
Country of origin: Germany
Release date: November 2006
Foreword by: Prof Dr Ulrich Prinz
Authors: Ralf Kohlhepp
Dimensions: 210 x 148 x 17mm (L x W x T)
Format: Paperback - Trade
Pages: 301
Edition: 2006 ed.
ISBN-13: 978-3-8350-0583-9
Languages: German
Subtitles: German
Categories: Books > Business & Economics > Finance & accounting > Finance > Public finance > General
Books > Money & Finance > Public finance > General
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LSN: 3-8350-0583-9
Barcode: 9783835005839

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