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Aktuelle Steuerpolitik — Entwurf eines Wachstumschancengesetzes 现行税收政策草案增长控制法案
Ubg Pub Date : 2023-09-01 DOI: 10.9785/ubg-2023-160911
Monika Wünnemann
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引用次数: 0
Erweiterte Kürzung: Keine teleologische Reduktion im Fall von Sondervergütungen an nicht der Gewerbesteuer unterliegende Mitunternehmer 开支变大:针对那些企业不需要支付额外费用的人，没有电感应降低
Ubg Pub Date : 2023-09-01 DOI: 10.9785/ubg-2023-160910
Ruben Martini, Lars Micker, Alexander Kratzsch
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引用次数: 0
Der Übergang des wirtschaftlichen Eigentums beim Verkauf von Kapitalgesellschaften — Risiken und Gestaltungsmöglichkeiten 自由企业在出售企业所产生的市场所有权的转变:风险和选择
Ubg Pub Date : 2023-09-01 DOI: 10.9785/ubg-2023-160909
Tobias Schwan
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引用次数: 0
Unternehmensumstrukturierung im Mittelstand 2023 2023年中产阶级企业重组
Ubg Pub Date : 2023-09-01 DOI: 10.9785/ubg-2023-160912
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引用次数: 0
Inhalt 内容
Ubg Pub Date : 2023-09-01 DOI: 10.9785/ubg-2023-160901
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引用次数: 0
Steueroasen-Abwehrgesetz: Gestaltungsbedarf bei Geschäftstätigkeiten in nichtkooperativen Staaten 避税保障制度:对非合作国家商业活动的设计要求
Ubg Pub Date : 2023-09-01 DOI: 10.9785/ubg-2023-160906
Susanne Kölbl, Helge Masannek
{"title":"Steueroasen-Abwehrgesetz: Gestaltungsbedarf bei Geschäftstätigkeiten in nichtkooperativen Staaten","authors":"Susanne Kölbl, Helge Masannek","doi":"10.9785/ubg-2023-160906","DOIUrl":"https://doi.org/10.9785/ubg-2023-160906","url":null,"abstract":"","PeriodicalId":496758,"journal":{"name":"Ubg","volume":"28 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135347391","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
Der Entwurf des neuen Anwendungserlasses zum Außensteuergesetz – erste Gedanken zur Hinzurechnungsbesteuerung 运用税法的新条款草案是征税的第一个想法
Ubg Pub Date : 2023-09-01 DOI: 10.9785/ubg-2023-160905
Andreas Kortendick, Orkun Ekinci
{"title":"Der Entwurf des neuen Anwendungserlasses zum Außensteuergesetz – erste Gedanken zur Hinzurechnungsbesteuerung","authors":"Andreas Kortendick, Orkun Ekinci","doi":"10.9785/ubg-2023-160905","DOIUrl":"https://doi.org/10.9785/ubg-2023-160905","url":null,"abstract":"","PeriodicalId":496758,"journal":{"name":"Ubg","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135347360","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
Die Zinsschranke und die Zinshöhenschranke nach dem Entwurf eines Wachstumschancengesetzes — BMF-Referentenentwurf vom 14.7.2023 und Regierungsentwurf vom 30.8.2023 利率上限和升息上限——《增长管制法案》起草于14,7 / 2023年，并于3月30日至2023年政府草案
Ubg Pub Date : 2023-09-01 DOI: 10.9785/ubg-2023-160904
Stefan Behrens, Christian Sparr
{"title":"Die Zinsschranke und die Zinshöhenschranke nach dem Entwurf eines Wachstumschancengesetzes — BMF-Referentenentwurf vom 14.7.2023 und Regierungsentwurf vom 30.8.2023","authors":"Stefan Behrens, Christian Sparr","doi":"10.9785/ubg-2023-160904","DOIUrl":"https://doi.org/10.9785/ubg-2023-160904","url":null,"abstract":"","PeriodicalId":496758,"journal":{"name":"Ubg","volume":"22 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135347572","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
Das steuerliche Einlagekonto beim Formwechsel der optierenden Gesellschaft nach § 1a Abs. 4 Satz 7 KStG optierenden社会税收Einlagekonto Formwechsel时仍然崭新§7 . 4句KStG Abs
Ubg Pub Date : 2023-09-01 DOI: 10.9785/ubg-2023-160907
Sebastian Cloppenburg
{"title":"Das steuerliche Einlagekonto beim Formwechsel der optierenden Gesellschaft nach § 1a Abs. 4 Satz 7 KStG","authors":"Sebastian Cloppenburg","doi":"10.9785/ubg-2023-160907","DOIUrl":"https://doi.org/10.9785/ubg-2023-160907","url":null,"abstract":"","PeriodicalId":496758,"journal":{"name":"Ubg","volume":"48 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135347569","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
Die GmbH & atypisch Still – Ein komplexes steuerliches Gestaltungsinstrument — Zugleich Urteilsanmerkung zu BFH v. 23.3.2023 – IV R 8/20 (IV R 7/17), NV 有限责任公司逻辑逻辑地——一个复杂的税收工具——也意味着对bfv的评价
Ubg Pub Date : 2023-09-01 DOI: 10.9785/ubg-2023-160908
Jan-Hendrik Hillers, Jonas Bartsch, Felix Riedel
{"title":"Die GmbH & atypisch Still – Ein komplexes steuerliches Gestaltungsinstrument — Zugleich Urteilsanmerkung zu BFH v. 23.3.2023 – IV R 8/20 (IV R 7/17), NV","authors":"Jan-Hendrik Hillers, Jonas Bartsch, Felix Riedel","doi":"10.9785/ubg-2023-160908","DOIUrl":"https://doi.org/10.9785/ubg-2023-160908","url":null,"abstract":"","PeriodicalId":496758,"journal":{"name":"Ubg","volume":"92 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135347397","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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