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Anrechnung ausländischer Quellensteuer 抵免外国预扣税款
FinanzRundschau Pub Date : 2023-11-01 DOI: 10.9785/fr-2023-1052209
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引用次数: 0
Besteuerung von Gewinnen aus Online-Poker 对在线扑克赢利征税
FinanzRundschau Pub Date : 2023-11-01 DOI: 10.9785/fr-2023-1052206
H. Kanzler
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引用次数: 0
Anwendung des Halbabzugsverbots im Fall der Korrektur eines fehlerhaften Bilanzansatzes 在纠正错误资产负债表方法的情况下适用半额扣款禁令
FinanzRundschau Pub Date : 2023-11-01 DOI: 10.9785/fr-2023-1052207
H. Weber-Grellet
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引用次数: 0
Die erste Tätigkeitsstätte während des Rechtsreferendariats – Duplik zu Lenhart/Schindler, FR 2023, 1019 法律文员实习期间的第一个工作地点 - 与 Lenhart/Schindler，FR 2023，1019 重复
FinanzRundschau Pub Date : 2023-11-01 DOI: 10.9785/fr-2023-1052204
Sandro Birkenhof, Simon Bösken
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引用次数: 0
Titelei 扉页
FinanzRundschau Pub Date : 2023-11-01 DOI: 10.9785/fr-2023-frontmatter10522
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引用次数: 0
Rechtsreferendare haben keine erste Tätigkeitsstätte i.S.v. § 9 Abs. 4 EStG – Replik zu Birkenhof/Bösken, FR 2023, 301 ff. 法律实习生没有 EStG 第 9 (4) 条所指的第一工作地点 - 对 Birkenhof/Bösken 的答复，FR 2023，301 及其后。
FinanzRundschau Pub Date : 2023-11-01 DOI: 10.9785/fr-2023-1052203
Florian Lenhart, J. Schindler
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引用次数: 0
Noch ist er nicht begraben, der Hund 狗还没有下葬
FinanzRundschau Pub Date : 2023-11-01 DOI: 10.9785/fr-2023-1052205
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引用次数: 0
Verlängerung des Anwendungszeitraums des BMF-Schreibens vom 31.3.2022 (BStBl. I 2022, 45) zur Unterbringung von Kriegsflüchtlingen aus der Ukraine durch Vermietungsgenossenschaften und Vermietungsvereine i.S.d. § 5 Abs. 1 Nr. 10 KStG 延长 2022 年 3 月 31 日 BMF 信函（BStBl. I 2022, 45）的适用期，该信函涉及《德国民法典》第 5 (1) 条第 10 款所指的租赁合作社和租赁协会对来自乌克兰的战争难民的安置问题
FinanzRundschau Pub Date : 2023-11-01 DOI: 10.9785/fr-2023-1052212
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引用次数: 0
Gleich lautende Ländererlasse zu Billigkeitsmaßnahmen im Zusammenhang mit der Unterbringung von Kriegsflüchtlingen aus der Ukraine bei der Anwendung der erweiterten Kürzung nach § 9 Nr. 1 Satz 2 ff. GewStG 在根据《德国民法典》第 9 条第 1 款第 2 句及其后各句适用扩大减免时，与乌克兰战争难民的安置有关的类似公平措施国家法令。GewStG
FinanzRundschau Pub Date : 2023-11-01 DOI: 10.9785/fr-2023-1052211
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引用次数: 0
Andreas Richter (Hrsg.), Stiftungsrecht, 2. Aufl. 2023 安德烈亚斯-里希特（编），《基础法》，第 2 版，第 2023 页
FinanzRundschau Pub Date : 2023-11-01 DOI: 10.9785/fr-2023-1052214
G. Kraft
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引用次数: 0
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