Internationale SteuerRundschau最新文献

筛选
英文 中文
Internationale Einkünfteabgrenzung: Verrechnungspreiskorrekturen bei einer Produktionsverlagerung auf eine Schwestergesellschaft – Anmerkungen zum BFH-Urteil v. 9.8.2023 国际收入递延:在生产迁往姊妹公司的情况下的转让价格修正--对 2023 年 8 月 9 日 BFH 裁决的评论
Internationale SteuerRundschau Pub Date : 2024-04-01 DOI: 10.9785/isr-2024-130402
Xaver Ditz
{"title":"Internationale Einkünfteabgrenzung: Verrechnungspreiskorrekturen bei einer Produktionsverlagerung auf eine Schwestergesellschaft – Anmerkungen zum BFH-Urteil v. 9.8.2023","authors":"Xaver Ditz","doi":"10.9785/isr-2024-130402","DOIUrl":"https://doi.org/10.9785/isr-2024-130402","url":null,"abstract":"","PeriodicalId":509628,"journal":{"name":"Internationale SteuerRundschau","volume":"5 4","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140354266","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
Vereinbarkeit von Steuervorbescheid mit Beihilferecht: Für mit dem Binnenmarkt unvereinbar erklärte Beihilfe – Pflicht zur Rückforderung der Beihilfe – Begriff ‚Vorteil‘ – Bestimmung des Referenzsystems 税务裁决与国家援助法的兼容性:宣布与内部市场不兼容的援助 - 收回援助的义务 - "优势 "的概念 - 参照系统的确定
Internationale SteuerRundschau Pub Date : 2024-04-01 DOI: 10.9785/isr-2024-130407
Sophia Piotrowski
{"title":"Vereinbarkeit von Steuervorbescheid mit Beihilferecht: Für mit dem Binnenmarkt unvereinbar erklärte Beihilfe – Pflicht zur Rückforderung der Beihilfe – Begriff ‚Vorteil‘ – Bestimmung des Referenzsystems","authors":"Sophia Piotrowski","doi":"10.9785/isr-2024-130407","DOIUrl":"https://doi.org/10.9785/isr-2024-130407","url":null,"abstract":"","PeriodicalId":509628,"journal":{"name":"Internationale SteuerRundschau","volume":"5 11","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140354949","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
Internationale Einkünfteabgrenzung: Anmerkungen zum BFH-Urt. v. 9.8.2023 – I R 54/19 aus Sicht von Herrn Dr. Michael Schwenke, BFH 国际收入递延:对 BFH 判决 v.I R 54/19 的评论9.8.2023 - I R 54/19 从 Michael Schwenke 博士的角度,BFH
Internationale SteuerRundschau Pub Date : 2024-04-01 DOI: 10.9785/isr-2024-130403
Michael Schwenke
{"title":"Internationale Einkünfteabgrenzung: Anmerkungen zum BFH-Urt. v. 9.8.2023 – I R 54/19 aus Sicht von Herrn Dr. Michael Schwenke, BFH","authors":"Michael Schwenke","doi":"10.9785/isr-2024-130403","DOIUrl":"https://doi.org/10.9785/isr-2024-130403","url":null,"abstract":"","PeriodicalId":509628,"journal":{"name":"Internationale SteuerRundschau","volume":"42 8","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140356251","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
Inhalt 目录
Internationale SteuerRundschau Pub Date : 2024-04-01 DOI: 10.9785/isr-2024-toc1304
{"title":"Inhalt","authors":"","doi":"10.9785/isr-2024-toc1304","DOIUrl":"https://doi.org/10.9785/isr-2024-toc1304","url":null,"abstract":"","PeriodicalId":509628,"journal":{"name":"Internationale SteuerRundschau","volume":"43 29","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140357747","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
Wegzugsbesteuerung: Wegzugsbesteuerung bei einem Wegzug in die Schweiz und Freizügigkeit 离境税:移居瑞士时的离境税和迁徙自由
Internationale SteuerRundschau Pub Date : 2024-04-01 DOI: 10.9785/isr-2024-130404
D. Hummel
{"title":"Wegzugsbesteuerung: Wegzugsbesteuerung bei einem Wegzug in die Schweiz und Freizügigkeit","authors":"D. Hummel","doi":"10.9785/isr-2024-130404","DOIUrl":"https://doi.org/10.9785/isr-2024-130404","url":null,"abstract":"","PeriodicalId":509628,"journal":{"name":"Internationale SteuerRundschau","volume":"20 10","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140352585","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
Titelei 扉页
Internationale SteuerRundschau Pub Date : 2024-04-01 DOI: 10.9785/isr-2024-frontmatter1304
{"title":"Titelei","authors":"","doi":"10.9785/isr-2024-frontmatter1304","DOIUrl":"https://doi.org/10.9785/isr-2024-frontmatter1304","url":null,"abstract":"","PeriodicalId":509628,"journal":{"name":"Internationale SteuerRundschau","volume":"10 48","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140353146","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
BEPSMLIAnwG: „Von dem Wunsch geleitet“ - (Fast) ein Jahrzehnt vom Ende von BEPS 1.0 bis zumMultilateralen Instrument in Deutschland BEPSMLIAnwG:"以愿望为导向"--从 BEPS 1.0 结束到德国多边文书(近)十年
Internationale SteuerRundschau Pub Date : 2024-04-01 DOI: 10.9785/isr-2024-130405
Robert Polatzky, Roland Nonnenmacher, Niklas Gallenschütz
{"title":"BEPSMLIAnwG: „Von dem Wunsch geleitet“ - (Fast) ein Jahrzehnt vom Ende von BEPS 1.0 bis zumMultilateralen Instrument in Deutschland","authors":"Robert Polatzky, Roland Nonnenmacher, Niklas Gallenschütz","doi":"10.9785/isr-2024-130405","DOIUrl":"https://doi.org/10.9785/isr-2024-130405","url":null,"abstract":"","PeriodicalId":509628,"journal":{"name":"Internationale SteuerRundschau","volume":"22 7","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140356665","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 Neufassung des AEAStG im Bereich der Hinzurechnungsbesteuerung 新版 AEAStG 在附加税方面的规定
Internationale SteuerRundschau Pub Date : 2024-03-01 DOI: 10.9785/isr-2024-130302
Xaver Ditz, Carsten Quilitzsch, Alexander Spychalski
{"title":"Die Neufassung des AEAStG im Bereich der Hinzurechnungsbesteuerung","authors":"Xaver Ditz, Carsten Quilitzsch, Alexander Spychalski","doi":"10.9785/isr-2024-130302","DOIUrl":"https://doi.org/10.9785/isr-2024-130302","url":null,"abstract":"","PeriodicalId":509628,"journal":{"name":"Internationale SteuerRundschau","volume":"82 19","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140087248","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
Wegzugsbesteuerung: Wegzugsbesteuerung bei einem Wegzug in die Schweiz und Freizügigkeit 离境税:移居瑞士时的离境税和迁徙自由
Internationale SteuerRundschau Pub Date : 2024-03-01 DOI: 10.9785/isr-2024-130304
Burkhard Binnewies, Eugen Mehlhaf
{"title":"Wegzugsbesteuerung: Wegzugsbesteuerung bei einem Wegzug in die Schweiz und Freizügigkeit","authors":"Burkhard Binnewies, Eugen Mehlhaf","doi":"10.9785/isr-2024-130304","DOIUrl":"https://doi.org/10.9785/isr-2024-130304","url":null,"abstract":"","PeriodicalId":509628,"journal":{"name":"Internationale SteuerRundschau","volume":" 1170","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140091992","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
Inhalt 目录
Internationale SteuerRundschau Pub Date : 2024-03-01 DOI: 10.9785/isr-2024-toc1303
{"title":"Inhalt","authors":"","doi":"10.9785/isr-2024-toc1303","DOIUrl":"https://doi.org/10.9785/isr-2024-toc1303","url":null,"abstract":"","PeriodicalId":509628,"journal":{"name":"Internationale SteuerRundschau","volume":"114 14","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140090883","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