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Internationale SteuerRundschau Pub Date : 2023-12-01 DOI: 10.9785/isr-2023-121201
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引用次数: 0
Titelei 扉页
Internationale SteuerRundschau Pub Date : 2023-11-01 DOI: 10.9785/isr-2023-frontmatter1211
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引用次数: 0
Geschäftsbetrieb i.S.d. § 8d KStG: Neue Verwaltungsanweisung zur Anwendung von § 8d KStG bei grenzüberschreitend tätigen Körperschaften — Anmerkung zum Erlass des Finanzministeriums Schleswig-Holstein v. 8.6.2023 – VI 313-2 2745b-001 KStG 第 8d 条所指的商业活动：关于有跨境活动的公司适用《德国商业法》第 8d 条的新行政指示 - 对石勒苏益格-荷尔斯泰因州财政部 2023 年 6 月 8 日法令的评论 - VI 313-2 2745b-001
Internationale SteuerRundschau Pub Date : 2023-11-01 DOI: 10.9785/isr-2023-121105
M. Suchanek, Gary Rüsch
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引用次数: 0
Pillar 2: Steht Pillar 2 rechtlich auf tönernen Füßen? 支柱 2：支柱 2 在法律上是否站在泥土上？
Internationale SteuerRundschau Pub Date : 2023-11-01 DOI: 10.9785/isr-2023-121104
Jan Sedemund
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引用次数: 0
Amount B: Amount B im Kontext des Fremdvergleichs 金额 B：正常交易比较中的金额 B
Internationale SteuerRundschau Pub Date : 2023-11-01 DOI: 10.9785/isr-2023-121106
Michael Dworaczek, D. Bickenbach
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引用次数: 0
Geschäftsbeziehung: Kapitalausstattung durch Zahlung in die Kapitalrücklage Geschäftsbeziehung i.S.d. § 1 AStG? 业务关系：通过向资本储备金缴款进行资本化 《法案》第 1 条所指的业务关系？
Internationale SteuerRundschau Pub Date : 2023-11-01 DOI: 10.9785/isr-2023-121102
Dietrich Reimche
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引用次数: 0
Kölner Tage Internationale Verrechnungspreise 2023 2023 年科隆国际转让定价日
Internationale SteuerRundschau Pub Date : 2023-11-01 DOI: 10.9785/isr-2023-121107
Georg Bestelmeyer, Daniel Licht
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引用次数: 0
Inhalt 目录
Internationale SteuerRundschau Pub Date : 2023-11-01 DOI: 10.9785/isr-2023-121101
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引用次数: 0
Hinzurechnungsbesteuerung: Die Hinzurechnungsbesteuerung (§§ 7 ff. AStG) im Entwurf des AStG-Anwendungserlasses Hinzurechnungsbesteuerung: Hinzurechnungsbesteuerung(§§7 ff .实验
Internationale SteuerRundschau Pub Date : 2023-09-01 DOI: 10.9785/isr-2023-120903
Xaver Ditz, Carsten Quilitzsch, Alexander Spychalski, Stefanie Rötting
{"title":"Hinzurechnungsbesteuerung: Die Hinzurechnungsbesteuerung (§§ 7 ff. AStG) im Entwurf des AStG-Anwendungserlasses","authors":"Xaver Ditz, Carsten Quilitzsch, Alexander Spychalski, Stefanie Rötting","doi":"10.9785/isr-2023-120903","DOIUrl":"https://doi.org/10.9785/isr-2023-120903","url":null,"abstract":"","PeriodicalId":106086,"journal":{"name":"Internationale SteuerRundschau","volume":"16 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128109318","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
EU-grenzüberschreitende Umwandlungen: Gesellschaftsrechtliche und steuerliche Neuerungen bei grenzüberschreitenden und ausländischen Umwandlungen (Teil 2) 欧盟跨国转换:跨国和国外的民事和税收创新(第2部分)
Internationale SteuerRundschau Pub Date : 2023-09-01 DOI: 10.9785/isr-2023-120906
N. Schneider, P. Heinemann
{"title":"EU-grenzüberschreitende Umwandlungen: Gesellschaftsrechtliche und steuerliche Neuerungen bei grenzüberschreitenden und ausländischen Umwandlungen (Teil 2)","authors":"N. Schneider, P. Heinemann","doi":"10.9785/isr-2023-120906","DOIUrl":"https://doi.org/10.9785/isr-2023-120906","url":null,"abstract":"","PeriodicalId":106086,"journal":{"name":"Internationale SteuerRundschau","volume":"56 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131761485","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
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