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Passive Entstrickung: Passive Entstrickung als Anknüpfungsmoment des Besteuerungszugriffs 被动拆除:作为征税预备因素的被动拆除
Internationale Steuer-Rundschau Pub Date : 2023-10-01 DOI: 10.9785/isr-2023-121004
Julian Schöbel
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引用次数: 0
Verwurzelung des Unternehmens: Betriebsstätte/feste Einrichtung im Dienstleistungsbereich 传统的工业建设:服务业的运营设施
Internationale Steuer-Rundschau Pub Date : 2023-10-01 DOI: 10.9785/isr-2023-121005
Katharina Schlücke
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引用次数: 0
Verzinsung eines Stromsteuererstattungsanspruchs: Verzinsung einer unionsrechtswidrig erhobenen Steuer 电力税回报:联邦非法征收的税收回报
Internationale Steuer-Rundschau Pub Date : 2023-10-01 DOI: 10.9785/isr-2023-121008
Heribert M. Anzinger
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引用次数: 0
Inhalt 内容
Internationale Steuer-Rundschau Pub Date : 2023-10-01 DOI: 10.9785/isr-2023-121001
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引用次数: 0
Titelei 扉页
Internationale Steuer-Rundschau Pub Date : 2023-10-01 DOI: 10.9785/isr-2023-frontmatter1210
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引用次数: 0
Impressum 印象深刻
Internationale Steuer-Rundschau Pub Date : 2023-10-01 DOI: 10.9785/isr-2023-121010
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引用次数: 0
Option zur Körperschaftsbesteuerung: Die Option zur Körperschaftsbesteuerung im Internationalen Steuerrecht – Teil 1 公司所得税选择:国际税法中的公司所得税-第一部分
Internationale Steuer-Rundschau Pub Date : 2023-10-01 DOI: 10.9785/isr-2023-121006
Michael Marquardt, Ocka Stumm
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引用次数: 0
Homeoffice: Exekutive Abkommensüberschreitung am Beispiel der „Corona“-Konsultationsvereinbarungen — Zugleich ein Beitrag zur Auslegung des § 49 Abs. 1 Nr. 4 Buchst. a EStG und des Art. 15 DBA-AT Homeoffice:行政“Corona”中领略Abkommensüberschreitung -Konsultationsvereinbarungen,同时能够帮助人们解释§49 . Abs号1 . 4 .拍'a EStG和艺术，15 dba
Internationale Steuer-Rundschau Pub Date : 2023-10-01 DOI: 10.9785/isr-2023-121003
Philipp G. Riehm
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引用次数: 0
Inbound-Lizenzierungen: Besteuerung von Inbound-Lizenzierungen im US-amerikanischen Kapitalgesellschaftskonzern 入侵许可:在美国资本公司的名义下征税
Internationale Steuer-Rundschau Pub Date : 2023-10-01 DOI: 10.9785/isr-2023-121002
Mustafa Sezer, Marc Oppermann
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引用次数: 0
Immer das Wesentliche im Blick. 专注于真正重要的事
Internationale Steuer-Rundschau Pub Date : 2023-10-01 DOI: 10.9785/isr-2023-121009
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引用次数: 0
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