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Übertragung von Wirtschaftsgütern im Konzern: Konzerninterne Veräußerung von Vermögenswerten 公司内部资产处置
Internationale SteuerRundschau Pub Date : 2023-05-01 DOI: 10.9785/isr-2023-120506
Paula Wellmann
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引用次数: 0
AStG vor BsGaV: Besteuerung einer inländischen Betriebsstätte einer ungarischen Kapitalgesellschaft BsGaV:对匈牙利资本公司的国内分行征税
Internationale SteuerRundschau Pub Date : 2023-05-01 DOI: 10.9785/isr-2023-120504
C. Engelen, Alexander Spychalski
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引用次数: 0
IRS Advance Pricing and Mutual Agreement Program: APA Report der US Finanzverwaltung: Großer Bedarf an Rechtssicherheit 美国国税局预先定价和相互协议计划:美国财务报告:Großer Bedarf and Rechtssicherheit
Internationale SteuerRundschau Pub Date : 2023-05-01 DOI: 10.9785/isr-2023-120507
S. Rasch
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引用次数: 0
US-Altersvorsorgepläne: Folgeprobleme der BFH-Rechtsprechung zu 401(k)-Plänen 美国养老金计划:美国联邦养老金计划401(k)计划的后续问题
Internationale SteuerRundschau Pub Date : 2023-05-01 DOI: 10.9785/isr-2023-120502
P. Scheller, Alexander Wangerowski
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引用次数: 0
Stock Options: Zur Besteuerung von Stock Options im Fall des Ansässigkeitswechsels 拐杖选择:当物业变更时给股票税
Internationale SteuerRundschau Pub Date : 2023-05-01 DOI: 10.9785/isr-2023-120505
C. Hick
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引用次数: 0
Das spanische True-Lease-Modell: Staatliche Beihilfen – Vorteile, die im Zusammenhang mit dem spanischen „True-Lease-Modell“ gewährt wurden 西班牙直销方案:根据西班牙直销模式给予的国家补贴
Internationale SteuerRundschau Pub Date : 2023-04-01 DOI: 10.9785/isr-2023-120403
Xaver Ditz, Daniel Licht
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引用次数: 0
Der Diskussionsentwurf zur globalen Mindestbesteuerung: Implikationen aus Sicht der Rechnungslegung 围绕全球最低税收问题的讨论草案:从会计角度看的意义
Internationale SteuerRundschau Pub Date : 2023-04-01 DOI: 10.9785/isr-2023-120406
Lukas Benzinger, Dirk Hachmeister
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引用次数: 0
Verarbeitung personenbezogener Daten: Datenverarbeitung für steuerliche Zwecke 为税务目的计算个人数据
Internationale SteuerRundschau Pub Date : 2023-04-01 DOI: 10.9785/isr-2023-120404
Thomas Sendke
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引用次数: 0
Erbschaftsteuer: Beschränkte Erbschaftsteuerpflicht bei Erwerb durch Vermächtnis 遗产税:限定留置权，留置权
Internationale SteuerRundschau Pub Date : 2023-04-01 DOI: 10.9785/isr-2023-120405
A. Piekenbrock
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引用次数: 0
Europäische Gerichtsbarkeit: Devolution des Steuerrechts: Zuständigkeit des EuG für Vorabentscheidungsersuchen 欧洲管辖权:卷心法演变:欧盟对直接裁决的管辖权
Internationale SteuerRundschau Pub Date : 2023-04-01 DOI: 10.9785/isr-2023-120402
E. Reimer
{"title":"Europäische Gerichtsbarkeit: Devolution des Steuerrechts: Zuständigkeit des EuG für Vorabentscheidungsersuchen","authors":"E. Reimer","doi":"10.9785/isr-2023-120402","DOIUrl":"https://doi.org/10.9785/isr-2023-120402","url":null,"abstract":"","PeriodicalId":106086,"journal":{"name":"Internationale SteuerRundschau","volume":"11 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121272471","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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