{"title":"Voraussetzungen und Rechtsfolgen der ertragsteuerlichen Organschaft","authors":"Matthias Alber","doi":"10.1007/978-3-8349-3821-3_13","DOIUrl":"https://doi.org/10.1007/978-3-8349-3821-3_13","url":null,"abstract":"","PeriodicalId":111569,"journal":{"name":"Körperschaftsteuer in der Unternehmenspraxis","volume":"16 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115664254","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}
{"title":"Sanierungsmaßnahmen des Gesellschafters in der","authors":"Matthias Alber","doi":"10.1007/978-3-658-19961-6_9","DOIUrl":"https://doi.org/10.1007/978-3-658-19961-6_9","url":null,"abstract":"","PeriodicalId":111569,"journal":{"name":"Körperschaftsteuer in der Unternehmenspraxis","volume":"9 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132204200","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}
{"title":"Schenkungsteuer bei vGA und verdeckten Einlagen","authors":"Matthias Alber","doi":"10.1007/978-3-8349-3821-3_11","DOIUrl":"https://doi.org/10.1007/978-3-8349-3821-3_11","url":null,"abstract":"","PeriodicalId":111569,"journal":{"name":"Körperschaftsteuer in der Unternehmenspraxis","volume":"143 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133833289","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}
{"title":"Verdeckte Gewinnausschüttungen (vGA)","authors":"Matthias Alber","doi":"10.1007/978-3-8349-3821-3_6","DOIUrl":"https://doi.org/10.1007/978-3-8349-3821-3_6","url":null,"abstract":"","PeriodicalId":111569,"journal":{"name":"Körperschaftsteuer in der Unternehmenspraxis","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114477072","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}
{"title":"und Verlustabzugsbeschränkungen nach § 8c KStG","authors":"Matthias Alber","doi":"10.1007/978-3-658-19961-6_12","DOIUrl":"https://doi.org/10.1007/978-3-658-19961-6_12","url":null,"abstract":"","PeriodicalId":111569,"journal":{"name":"Körperschaftsteuer in der Unternehmenspraxis","volume":"18 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122005080","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}
{"title":"Offene und verdeckte Einlagen bei Kapitalgesellschaften","authors":"Matthias Alber","doi":"10.1007/978-3-8349-3821-3_7","DOIUrl":"https://doi.org/10.1007/978-3-8349-3821-3_7","url":null,"abstract":"","PeriodicalId":111569,"journal":{"name":"Körperschaftsteuer in der Unternehmenspraxis","volume":"7 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122317823","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}
{"title":"Ermittlung der verbleibenden Körperschaftsteuer (vgl. R 7.2 KStR 2015)","authors":"Matthias Alber","doi":"10.1007/978-3-658-19961-6_4","DOIUrl":"https://doi.org/10.1007/978-3-658-19961-6_4","url":null,"abstract":"","PeriodicalId":111569,"journal":{"name":"Körperschaftsteuer in der Unternehmenspraxis","volume":"320 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132293645","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}
{"title":"Einführung","authors":"Matthias Alber","doi":"10.1007/978-3-658-19961-6_1","DOIUrl":"https://doi.org/10.1007/978-3-658-19961-6_1","url":null,"abstract":"","PeriodicalId":111569,"journal":{"name":"Körperschaftsteuer in der Unternehmenspraxis","volume":"64 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116284500","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}
{"title":"Rund um den Gesellschafter-Geschäftsführer","authors":"Matthias Alber","doi":"10.1007/978-3-8349-3821-3_8","DOIUrl":"https://doi.org/10.1007/978-3-8349-3821-3_8","url":null,"abstract":"","PeriodicalId":111569,"journal":{"name":"Körperschaftsteuer in der Unternehmenspraxis","volume":"51 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125137445","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}
{"title":"Leistungen aus dem steuerlichen Einlagekonto i. S. d. § 27 KStG","authors":"Matthias Alber","doi":"10.1007/978-3-658-19961-6_5","DOIUrl":"https://doi.org/10.1007/978-3-658-19961-6_5","url":null,"abstract":"","PeriodicalId":111569,"journal":{"name":"Körperschaftsteuer in der Unternehmenspraxis","volume":"92 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115243023","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}