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Books > Law > Laws of other jurisdictions & general law > Financial, taxation, commercial, industrial law > Financial law

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Die Territoriale Zuordnung Von Beteiligungsaufwand Im Europaeischen Unternehmenssteuerrecht - Zugleich Zur Verfassungsmaessigkeit Des 8b Abs. 5 Kstg in Der Fassung Des Proterklg (German, Paperback) Loot Price: R1,628
Discovery Miles 16 280
Repayment Terms: R153 pm x 12*
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Die Territoriale Zuordnung Von Beteiligungsaufwand Im Europaeischen Unternehmenssteuerrecht - Zugleich Zur...

Die Territoriale Zuordnung Von Beteiligungsaufwand Im Europaeischen Unternehmenssteuerrecht - Zugleich Zur Verfassungsmaessigkeit Des 8b Abs. 5 Kstg in Der Fassung Des Proterklg (German, Paperback)

Roman Seer; Jan Michaelis

Series: Bochumer Schriften Zum Steuerrecht, 7

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Loot Price R1,628 Discovery Miles 16 280 | Repayment Terms: R153 pm x 12*

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Der steuerliche Abzug von Beteiligungsaufwendungen war seit der Einfuhrung des 8b Abs. 7 KStG a.F. zum 1.1.1999 Gegenstand vielfacher gesetzgeberischer Anpassungen. Weitere Korrekturen sind nicht zuletzt angesichts der verfassungsrechtlichen Bedenken gegen die aktuelle Regelung zu erwarten. Der Autor entwickelt einen Vorschlag fur die gesetzgeberische Neugestaltung dieses steuerrechtlichen Problempunktes, der im Spannungsfeld der Nettobesteuerung, der Grundfreiheiten des EG-Vertrages und der fiskalischen Interessen der Mitgliedstaaten steht. Vorgeschlagen wird der Abzug von Beteiligungsaufwendungen im Ansassigkeitsstaat der Tochtergesellschaften verbundener Unternehmen. Die Regelung soll die Mutter-Tochter-Richtlinie von 1990 erganzen.

General

Imprint: Peter Lang Ag
Country of origin: Switzerland
Series: Bochumer Schriften Zum Steuerrecht, 7
Release date: September 2006
First published: September 2006
Editors: Roman Seer
Authors: Jan Michaelis
Dimensions: 210 x 148mm (L x W)
Format: Paperback
Pages: 270
ISBN-13: 978-3-631-55748-8
Languages: German
Categories: Books > Law > International law > General
Books > Law > Laws of other jurisdictions & general law > Financial, taxation, commercial, industrial law > Financial law > General
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LSN: 3-631-55748-5
Barcode: 9783631557488

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