UbgPub Date : 2023-11-01DOI: 10.9785/ubg-2023-161102
Katharina Becker, Karin Blindert
{"title":"Grenzüberschreitende Finanzierungsbeziehungen im Konzern – Löst eine Zinshöhenschranke (§ 4l EStG-E) das Problem der Einkünfteverlagerungen in das niedrig besteuernde Ausland?","authors":"Katharina Becker, Karin Blindert","doi":"10.9785/ubg-2023-161102","DOIUrl":"https://doi.org/10.9785/ubg-2023-161102","url":null,"abstract":"","PeriodicalId":496758,"journal":{"name":"Ubg","volume":"84 2","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135411676","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}
UbgPub Date : 2023-11-01DOI: 10.9785/ubg-2023-161103
Fabian Bernhagen
{"title":"Folgeumwandlungen in Form von Verschmelzungen als Sperrfristverstoß i.S.d. § 22 UmwStG","authors":"Fabian Bernhagen","doi":"10.9785/ubg-2023-161103","DOIUrl":"https://doi.org/10.9785/ubg-2023-161103","url":null,"abstract":"","PeriodicalId":496758,"journal":{"name":"Ubg","volume":"6 4","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135410181","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}
UbgPub Date : 2023-11-01DOI: 10.9785/ubg-2023-161107
Andreas Görgen, Katharina Schlücke, Alois Nacke
{"title":"Mitunternehmerschaft und sachliche Gewerbesteuerpflicht für eine juristische Sekunde","authors":"Andreas Görgen, Katharina Schlücke, Alois Nacke","doi":"10.9785/ubg-2023-161107","DOIUrl":"https://doi.org/10.9785/ubg-2023-161107","url":null,"abstract":"","PeriodicalId":496758,"journal":{"name":"Ubg","volume":"10 2-3","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135410168","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}
UbgPub Date : 2023-11-01DOI: 10.9785/ubg-2023-161106
Alexander Grams
{"title":"Die gewerbesteuerliche Hinzurechnung von (Kabelweitersende-) Rechten oder: Was ein Sendesignal mit einem Saatkorn verbindet","authors":"Alexander Grams","doi":"10.9785/ubg-2023-161106","DOIUrl":"https://doi.org/10.9785/ubg-2023-161106","url":null,"abstract":"","PeriodicalId":496758,"journal":{"name":"Ubg","volume":"7 8","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135410175","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}
UbgPub Date : 2023-11-01DOI: 10.9785/ubg-2023-161105
Anna Schumann
{"title":"Erbschaftsteueroptimierung durch die Familienstiftung – Teil 1","authors":"Anna Schumann","doi":"10.9785/ubg-2023-161105","DOIUrl":"https://doi.org/10.9785/ubg-2023-161105","url":null,"abstract":"","PeriodicalId":496758,"journal":{"name":"Ubg","volume":"83 3","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135411679","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}
UbgPub Date : 2023-10-01DOI: 10.9785/ubg-2023-161005
Florian Geiger
{"title":"Pillar Two – Globale Mindestbesteuerung vs. Hinzurechnungsbesteuerung im Transaktionsumfeld – Teil 1","authors":"Florian Geiger","doi":"10.9785/ubg-2023-161005","DOIUrl":"https://doi.org/10.9785/ubg-2023-161005","url":null,"abstract":"","PeriodicalId":496758,"journal":{"name":"Ubg","volume":"95 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135568261","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}