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Hornbach-Baumarkt Urteil des EuGH: Zu den Folgen des Hornbach-Baumarkt-Urteils des EuGH für die Vereinbarkeit des § 1 AStG 2003 mit den Grundfreiheiten 欧洲法院对霍恩巴赫-鲍马克特案的判决：欧洲法院对霍恩巴赫-鲍马克特案的判决对《2003 年刑事诉讼法》第 1 条与基本自由的兼容性的影响
Internationale SteuerRundschau Pub Date : 2024-03-01 DOI: 10.9785/isr-2024-130303
Moritz Glahe
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引用次数: 0
Update Wegzugsbesteuerung natürlicher Personen (§ 6 AStG): Finaler AEAStG, MinBestRL-UmsG und BFHRechtsprechung 自然人离境税（§ 6 AStG）的最新情况：最终 AEAStG、MinBestRL-UmsG 和 BFHR 案例法
Internationale SteuerRundschau Pub Date : 2024-03-01 DOI: 10.9785/isr-2024-130301
Nils Häck
{"title":"Update Wegzugsbesteuerung natürlicher Personen (§ 6 AStG): Finaler AEAStG, MinBestRL-UmsG und BFHRechtsprechung","authors":"Nils Häck","doi":"10.9785/isr-2024-130301","DOIUrl":"https://doi.org/10.9785/isr-2024-130301","url":null,"abstract":"","PeriodicalId":509628,"journal":{"name":"Internationale SteuerRundschau","volume":"39 6","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140086322","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
Energiesteuerrichtlinie: Zur Anwendbarkeit des unionsrechtlichen Verhältnismäßigkeitsgrundsatzes bei nationalem Recht 能源税指令：欧盟法律下的比例原则对国内法的适用性
Internationale SteuerRundschau Pub Date : 2024-03-01 DOI: 10.9785/isr-2024-130307
Katharina Schlücke
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引用次数: 0
Grenzgänger-Regelung des DBA Schweiz: DBA-Schweiz: Ansässigkeitsbescheinigungen für Grenzgänger und Arbeitgeberbescheinigung über die Nichtrückkehr, BMF v. 7.12.2023 瑞士 DTA 跨境通勤者条例：瑞士 DTA：跨境通勤者居住证明和雇主不返回证明，2023 年 12 月 7 日 BMF
Internationale SteuerRundschau Pub Date : 2024-03-01 DOI: 10.9785/isr-2024-130305
{"title":"Grenzgänger-Regelung des DBA Schweiz: DBA-Schweiz: Ansässigkeitsbescheinigungen für Grenzgänger und Arbeitgeberbescheinigung über die Nichtrückkehr, BMF v. 7.12.2023","authors":"","doi":"10.9785/isr-2024-130305","DOIUrl":"https://doi.org/10.9785/isr-2024-130305","url":null,"abstract":"","PeriodicalId":509628,"journal":{"name":"Internationale SteuerRundschau","volume":"117 8","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140088284","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
Doppelbelastung in Erbschaft- und Schenkungsteuerfällen: Zur Zulässigkeit internationaler Doppelbelastung mit direkten Steuern am Beispiel der Erbschaft- und Schenkungsteuer 遗产税和赠与税案例中的双重征税：以遗产税和赠与税为例，论直接税国际双重征税的允许性
Internationale SteuerRundschau Pub Date : 2024-03-01 DOI: 10.9785/isr-2024-130306
L. Münch
{"title":"Doppelbelastung in Erbschaft- und Schenkungsteuerfällen: Zur Zulässigkeit internationaler Doppelbelastung mit direkten Steuern am Beispiel der Erbschaft- und Schenkungsteuer","authors":"L. Münch","doi":"10.9785/isr-2024-130306","DOIUrl":"https://doi.org/10.9785/isr-2024-130306","url":null,"abstract":"","PeriodicalId":509628,"journal":{"name":"Internationale SteuerRundschau","volume":" September","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140092798","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 : 2024-03-01 DOI: 10.9785/isr-2024-frontmatter1303
{"title":"Titelei","authors":"","doi":"10.9785/isr-2024-frontmatter1303","DOIUrl":"https://doi.org/10.9785/isr-2024-frontmatter1303","url":null,"abstract":"","PeriodicalId":509628,"journal":{"name":"Internationale SteuerRundschau","volume":"123 33","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140088924","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 : 2024-02-01 DOI: 10.9785/isr-2024-toc1302
{"title":"Inhalt","authors":"","doi":"10.9785/isr-2024-toc1302","DOIUrl":"https://doi.org/10.9785/isr-2024-toc1302","url":null,"abstract":"","PeriodicalId":509628,"journal":{"name":"Internationale SteuerRundschau","volume":"12 3","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-02-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139881845","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 : 2024-02-01 DOI: 10.9785/isr-2024-frontmatter1302
{"title":"Titelei","authors":"","doi":"10.9785/isr-2024-frontmatter1302","DOIUrl":"https://doi.org/10.9785/isr-2024-frontmatter1302","url":null,"abstract":"","PeriodicalId":509628,"journal":{"name":"Internationale SteuerRundschau","volume":"6 6","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-02-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139882304","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
Ausländische Subunternehmer: Baubetriebsstätte: Überblick am Beispiel DBA Polen und dem Bau von Glasfaserleitungen 外国分包商：常设机构：以波兰 DBA 和光纤线路建设为例进行概述
Internationale SteuerRundschau Pub Date : 2024-02-01 DOI: 10.9785/isr-2024-130205
Martin G. Pawlik
{"title":"Ausländische Subunternehmer: Baubetriebsstätte: Überblick am Beispiel DBA Polen und dem Bau von Glasfaserleitungen","authors":"Martin G. Pawlik","doi":"10.9785/isr-2024-130205","DOIUrl":"https://doi.org/10.9785/isr-2024-130205","url":null,"abstract":"","PeriodicalId":509628,"journal":{"name":"Internationale SteuerRundschau","volume":"29 11","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-02-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139881518","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
Kapitalverkehrsfreiheit: Steuervergünstigung auf dem Gebiet der Besteuerung von Gewinnen aus der Veräußerung von Anteilen an kleinen Unternehmen – Ausschluss von Gesellschaften mit Sitz in anderen Mitgliedstaaten – Begriff der „missbräuchlichen Praxis“ 资本的自由流动：在对出售小公司股份所得利润征税方面的优惠税收待遇 - 不包括在其他会员国设立的公司 - "滥用做法 "的概念
Internationale SteuerRundschau Pub Date : 2024-02-01 DOI: 10.9785/isr-2024-130207
Katharina Schlücke
{"title":"Kapitalverkehrsfreiheit: Steuervergünstigung auf dem Gebiet der Besteuerung von Gewinnen aus der Veräußerung von Anteilen an kleinen Unternehmen – Ausschluss von Gesellschaften mit Sitz in anderen Mitgliedstaaten – Begriff der „missbräuchlichen Praxis“","authors":"Katharina Schlücke","doi":"10.9785/isr-2024-130207","DOIUrl":"https://doi.org/10.9785/isr-2024-130207","url":null,"abstract":"","PeriodicalId":509628,"journal":{"name":"Internationale SteuerRundschau","volume":"966 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-02-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139825661","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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