FinanzRundschau最新文献

筛选
英文 中文
Inhalt 目录
FinanzRundschau Pub Date : 2023-11-01 DOI: 10.9785/fr-2023-1052201
{"title":"Inhalt","authors":"","doi":"10.9785/fr-2023-1052201","DOIUrl":"https://doi.org/10.9785/fr-2023-1052201","url":null,"abstract":"","PeriodicalId":507582,"journal":{"name":"FinanzRundschau","volume":"2 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139293227","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
Wechselseitige Veräußerung von Kapitalgesellschaftsanteilen (Anteilsrotation) unter Wert 以低于价值的价格相互出售公司股份(股份轮换
FinanzRundschau Pub Date : 2023-11-01 DOI: 10.9785/fr-2023-1052208
{"title":"Wechselseitige Veräußerung von Kapitalgesellschaftsanteilen (Anteilsrotation) unter Wert","authors":"","doi":"10.9785/fr-2023-1052208","DOIUrl":"https://doi.org/10.9785/fr-2023-1052208","url":null,"abstract":"","PeriodicalId":507582,"journal":{"name":"FinanzRundschau","volume":"106 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139298899","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
Keine Entnahmetatbestand nach § 4 Abs. 1 Satz 3 EStG bei bloßer Änderung eines DBA (sog. passive Entstrickung) 根据《欧洲税则》第 4 (1) 条第 3 句,仅修改 DTA(所谓的被动拆分)不产生应税事件
FinanzRundschau Pub Date : 2023-11-01 DOI: 10.9785/fr-2023-1052210
{"title":"Keine Entnahmetatbestand nach § 4 Abs. 1 Satz 3 EStG bei bloßer Änderung eines DBA (sog. passive Entstrickung)","authors":"","doi":"10.9785/fr-2023-1052210","DOIUrl":"https://doi.org/10.9785/fr-2023-1052210","url":null,"abstract":"","PeriodicalId":507582,"journal":{"name":"FinanzRundschau","volume":"95 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139301069","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
0
×
引用
GB/T 7714-2015
复制
MLA
复制
APA
复制
导出至
BibTeX EndNote RefMan NoteFirst NoteExpress
×
提示
您的信息不完整,为了账户安全,请先补充。
现在去补充
×
提示
您因"违规操作"
具体请查看互助需知
我知道了
×
提示
确定
请完成安全验证×
相关产品
×
本文献相关产品
联系我们:info@booksci.cn Book学术提供免费学术资源搜索服务,方便国内外学者检索中英文文献。致力于提供最便捷和优质的服务体验。 Copyright © 2023 布克学术 All rights reserved.
京ICP备2023020795号-1
ghs 京公网安备 11010802042870号
Book学术文献互助
Book学术文献互助群
群 号:481959085
Book学术官方微信