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Unternehmensbesteuerung Und Bilanzsteuerrecht - Grundlagen Der Einkommen- Und Koerperschaftbesteuerung Von Untemehmen (German, Paperback, 1997 ed.) Loot Price: R930
Discovery Miles 9 300
Repayment Terms: R87 pm x 12*
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Unternehmensbesteuerung Und Bilanzsteuerrecht - Grundlagen Der Einkommen- Und Koerperschaftbesteuerung Von Untemehmen (German,...

Unternehmensbesteuerung Und Bilanzsteuerrecht - Grundlagen Der Einkommen- Und Koerperschaftbesteuerung Von Untemehmen (German, Paperback, 1997 ed.)

Rainer Bossert

Series: Physica-Lehrbuch

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Loot Price R930 Discovery Miles 9 300 | Repayment Terms: R87 pm x 12*

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Auf der Basis einer systematisch-vereinfachten Einfuhrung in die Grundlagen und Prinzipien des derzeitigen Steuersystems sowie der damit verbundenen Probleme wird die Gewinnbesteuerung von Einzelunternehmen, Personen- und Kapitalgesellschaften vorgestellt. Im Mittelpunkt steht dabei die mit einem Betriebsvermoegensvergleich nach 5 EStG verbundene Bilanzierungs- und Bewertungsproblematik von Einzelunternehmen und Personengesellschaften, die gleichzeitig Grundlage der koerperschaftsteuerlichen Gewinnermittlung darstellt. Notwendige koerperschaftsteuerliche Modifikationen des einkommensteuerlichen Gewinns werden ebenso behandelt wie die zentralen Bausteine des Anrechnungsverfahrens sowie der koerperrechtsteuerlichen Organschaft.

General

Imprint: Physica-Verlag
Country of origin: Germany
Series: Physica-Lehrbuch
Release date: March 1997
First published: March 1997
Authors: Rainer Bossert
Dimensions: 234 x 156 x 21mm (L x W x T)
Format: Paperback - Trade
Pages: 408
Edition: 1997 ed.
ISBN-13: 978-3-7908-1005-9
Languages: German
Categories: Books > Business & Economics > Finance & accounting > Accounting > General
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LSN: 3-7908-1005-3
Barcode: 9783790810059

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