UbgPub Date : 2023-10-01DOI: 10.9785/ubg-2023-161006
Frieder B. Mörwald
{"title":"Die (überschätzten) Auswirkungen des MoPeG auf die Grunderwerbsteuer — Warum sich am 1.1.2024 nichts ändert, aber dennoch Handlungsbedarf besteht","authors":"Frieder B. Mörwald","doi":"10.9785/ubg-2023-161006","DOIUrl":"https://doi.org/10.9785/ubg-2023-161006","url":null,"abstract":"","PeriodicalId":496758,"journal":{"name":"Ubg","volume":"1 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":"135568249","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-2023-161008
Burkhard Binnewies, Eugen Mehlhaf, Markus Surmann, Alois Nacke, Kai Schulz-Trieglaff
{"title":"Internationales Steuerrecht","authors":"Burkhard Binnewies, Eugen Mehlhaf, Markus Surmann, Alois Nacke, Kai Schulz-Trieglaff","doi":"10.9785/ubg-2023-161008","DOIUrl":"https://doi.org/10.9785/ubg-2023-161008","url":null,"abstract":"","PeriodicalId":496758,"journal":{"name":"Ubg","volume":"1 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":"135568245","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-2023-161002
Ingo Sterner, Alexander Hahn
{"title":"Praxisorientierte ertragsteuerliche Würdigung der Umwandlung einer Personengesellschaft in eine Kapitalgesellschaft mit Auslandsbezügen","authors":"Ingo Sterner, Alexander Hahn","doi":"10.9785/ubg-2023-161002","DOIUrl":"https://doi.org/10.9785/ubg-2023-161002","url":null,"abstract":"","PeriodicalId":496758,"journal":{"name":"Ubg","volume":"1 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":"135568259","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-2023-161007
Stefan Eymann, Andreas Grafmüller
{"title":"Auswirkungen der aktuellen Verwaltungsgrundsätze Verrechnungspreise 2023 sowie der aktuellen OECD-Leitlinien 2022 auf die steuerökonomisch angemessene Verteilung von Zinsmargen im Cash-Pool-System","authors":"Stefan Eymann, Andreas Grafmüller","doi":"10.9785/ubg-2023-161007","DOIUrl":"https://doi.org/10.9785/ubg-2023-161007","url":null,"abstract":"","PeriodicalId":496758,"journal":{"name":"Ubg","volume":"1 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":"135568252","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-2023-161004
Heinz Kußmaul, Philipp Linster
{"title":"Der Umfang der Unternehmensgruppe im Rahmen des Regierungsentwurfs zur globalen Mindestbesteuerung unter Berücksichtigung der Regelungen des HGB","authors":"Heinz Kußmaul, Philipp Linster","doi":"10.9785/ubg-2023-161004","DOIUrl":"https://doi.org/10.9785/ubg-2023-161004","url":null,"abstract":"","PeriodicalId":496758,"journal":{"name":"Ubg","volume":"57 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":"135605282","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}