{"title":"Keine Bindungswirkung rechtswidriger Siebentelabschreibungen für Folgejahre","authors":"Viktoria Oberrader","doi":"10.33196/ges201907038901","DOIUrl":"https://doi.org/10.33196/ges201907038901","url":null,"abstract":"","PeriodicalId":143397,"journal":{"name":"Zeitschrift für Gesellschaftsrecht und angrenzendes Steuerrecht","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":"130805988","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":"Liquidation eines ausländischen Gruppenmitglieds: Keine analoge Anwendung von § 10 Abs 3 KStG bzw keine parallele Anwendung von §§ 9 und 10 KStG!","authors":"S. Bergmann","doi":"10.33196/ges202208041301","DOIUrl":"https://doi.org/10.33196/ges202208041301","url":null,"abstract":"","PeriodicalId":143397,"journal":{"name":"Zeitschrift für Gesellschaftsrecht und angrenzendes Steuerrecht","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":"127893748","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":"Gesellschafts-, zivil- und unternehmensrechtliche Stolperfallen bei Liegenschaftstransaktionen im Wege eines Asset Deals","authors":"Florian Wünscher, Paul Schörghofer","doi":"10.33196/ges202304016001","DOIUrl":"https://doi.org/10.33196/ges202304016001","url":null,"abstract":"","PeriodicalId":143397,"journal":{"name":"Zeitschrift für Gesellschaftsrecht und angrenzendes Steuerrecht","volume":"44 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":"127903143","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":"Vertragserrichtungskosten als Teil der grunderwerbsteuerlichen Gegenleistung","authors":"Christina Druckenthaner","doi":"10.33196/ges201908044401","DOIUrl":"https://doi.org/10.33196/ges201908044401","url":null,"abstract":"","PeriodicalId":143397,"journal":{"name":"Zeitschrift für Gesellschaftsrecht und angrenzendes Steuerrecht","volume":"24 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":"129306966","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":"KESt-Entlastung bei ausländischen Investmentfonds","authors":"Daniela Blum, Erik Pinetz","doi":"10.33196/ges202104019801","DOIUrl":"https://doi.org/10.33196/ges202104019801","url":null,"abstract":"","PeriodicalId":143397,"journal":{"name":"Zeitschrift für Gesellschaftsrecht und angrenzendes Steuerrecht","volume":"5 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":"128792009","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":"Rekapitalisierung durch Gesellschafterzuschüsse zur Begleichung von Gesellschafterverbindlichkeiten","authors":"Eda Ünver","doi":"10.33196/ges202303014101","DOIUrl":"https://doi.org/10.33196/ges202303014101","url":null,"abstract":"","PeriodicalId":143397,"journal":{"name":"Zeitschrift für Gesellschaftsrecht und angrenzendes Steuerrecht","volume":"39 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":"126781180","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":"Keine vorbeugende Feststellungsklage zum Stimmrecht eines Gesellschafters – Exklusivität der Beschlussanfechtungsklage","authors":"","doi":"10.33196/ges202203012801","DOIUrl":"https://doi.org/10.33196/ges202203012801","url":null,"abstract":"","PeriodicalId":143397,"journal":{"name":"Zeitschrift für Gesellschaftsrecht und angrenzendes Steuerrecht","volume":"17 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":"121437456","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":"Konkurrenz und (kurze) Verjährung von Einlagenrückgewähr- und Bereicherungsansprüchen","authors":"","doi":"10.33196/ges202208038401","DOIUrl":"https://doi.org/10.33196/ges202208038401","url":null,"abstract":"","PeriodicalId":143397,"journal":{"name":"Zeitschrift für Gesellschaftsrecht und angrenzendes Steuerrecht","volume":"15 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":"121578642","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":"G7: Verständigung auf globale Steuerreform","authors":"S. Bergmann","doi":"10.33196/ges202103010901","DOIUrl":"https://doi.org/10.33196/ges202103010901","url":null,"abstract":"","PeriodicalId":143397,"journal":{"name":"Zeitschrift für Gesellschaftsrecht und angrenzendes Steuerrecht","volume":"81 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":"122965045","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":"Zur Berechnung des Ausgabekurses bei Kapitalerhöhungen in wechselseitigen Beteiligungen","authors":"Friedrich Rüffler, Bernhard Vanas","doi":"10.33196/ges202207033501","DOIUrl":"https://doi.org/10.33196/ges202207033501","url":null,"abstract":"","PeriodicalId":143397,"journal":{"name":"Zeitschrift für Gesellschaftsrecht und angrenzendes Steuerrecht","volume":"12 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":"122970618","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}