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Wegzugsbesteuerung: Nichtberücksichtigung einer nach dem Wegzug eingetretenen Wertminderung der Anteile im Zuzugsstaat 离境税：迁移后目的地国不承认股份价值的减少
Internationale SteuerRundschau Pub Date : 2024-02-01 DOI: 10.9785/isr-2024-130203
Burkhard Binnewies, Eugen Mehlhaf
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引用次数: 0
Verrechnungspreise: Die Auswirkungen von Verrechnungspreissystemen auf die Zollerhebung bei Einfuhren durch verbundene Unternehmen 转让定价：转让定价制度对联营企业征收进口关税的影响
Internationale SteuerRundschau Pub Date : 2024-02-01 DOI: 10.9785/isr-2024-130206
P. Scheller, Stefan Vonderbank
{"title":"Verrechnungspreise: Die Auswirkungen von Verrechnungspreissystemen auf die Zollerhebung bei Einfuhren durch verbundene Unternehmen","authors":"P. Scheller, Stefan Vonderbank","doi":"10.9785/isr-2024-130206","DOIUrl":"https://doi.org/10.9785/isr-2024-130206","url":null,"abstract":"","PeriodicalId":509628,"journal":{"name":"Internationale SteuerRundschau","volume":"37 9","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-02-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139818109","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
Hinzurechnungsbesteuerung: Beherrschung ohne (sicheren) Einfluss? Eine Bestandsaufnahme der Europarechtskonformität der §§ 7–13 AStG 附加税：没有（安全）影响的控制？审查《欧盟商法典》第 7-13 条与欧洲法律的一致性
Internationale SteuerRundschau Pub Date : 2024-02-01 DOI: 10.9785/isr-2024-130202
Daniel Käshammer, Denis Pavlenko, Lucas Vöstel
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引用次数: 0
Hinzurechnungsbesteuerung: Beherrschung ohne (sicheren) Einfluss? Eine Bestandsaufnahme der Europarechtskonformität der §§ 7–13 AStG 附加税：没有（安全）影响的控制？审查《欧盟商法典》第 7-13 条与欧洲法律的一致性
Internationale SteuerRundschau Pub Date : 2024-02-01 DOI: 10.9785/isr-2024-130202
Daniel Käshammer, Denis Pavlenko, Lucas Vöstel
{"title":"Hinzurechnungsbesteuerung: Beherrschung ohne (sicheren) Einfluss? Eine Bestandsaufnahme der Europarechtskonformität der §§ 7–13 AStG","authors":"Daniel Käshammer, Denis Pavlenko, Lucas Vöstel","doi":"10.9785/isr-2024-130202","DOIUrl":"https://doi.org/10.9785/isr-2024-130202","url":null,"abstract":"","PeriodicalId":509628,"journal":{"name":"Internationale SteuerRundschau","volume":"65 3-4","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-02-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139883306","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
Rentenbesteuerung: Besteuerung der Rentner im Ausland Trilogie der Rechtswidrigkeiten 养老金征税：对海外养老金领取者征税 非法行为三部曲
Internationale SteuerRundschau Pub Date : 2024-01-01 DOI: 10.9785/isr-2024-130107
Burkhard Mundt
{"title":"Rentenbesteuerung: Besteuerung der Rentner im Ausland Trilogie der Rechtswidrigkeiten","authors":"Burkhard Mundt","doi":"10.9785/isr-2024-130107","DOIUrl":"https://doi.org/10.9785/isr-2024-130107","url":null,"abstract":"","PeriodicalId":509628,"journal":{"name":"Internationale SteuerRundschau","volume":"85 3-4","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140516459","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
§ 4i S. 1 EStG: Zur Minderung der Steuerbemessungsgrundlage i.S.d. § 4i Satz 1 EStG innerhalb einer vollkonsolidierten Gruppenbesteuerung § EStG 第 4i 条第 1 句：关于在完全合并的集团征税中根据《欧洲税则》第 4i 条第 1 句减少税基的问题
Internationale SteuerRundschau Pub Date : 2024-01-01 DOI: 10.9785/isr-2024-130104
Gary Rüsch
{"title":"§ 4i S. 1 EStG: Zur Minderung der Steuerbemessungsgrundlage i.S.d. § 4i Satz 1 EStG innerhalb einer vollkonsolidierten Gruppenbesteuerung","authors":"Gary Rüsch","doi":"10.9785/isr-2024-130104","DOIUrl":"https://doi.org/10.9785/isr-2024-130104","url":null,"abstract":"","PeriodicalId":509628,"journal":{"name":"Internationale SteuerRundschau","volume":"106 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140526382","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
Auf sicherem Kurs 安全航行
Internationale SteuerRundschau Pub Date : 2024-01-01 DOI: 10.9785/isr-2024-130110
{"title":"Auf sicherem Kurs","authors":"","doi":"10.9785/isr-2024-130110","DOIUrl":"https://doi.org/10.9785/isr-2024-130110","url":null,"abstract":"","PeriodicalId":509628,"journal":{"name":"Internationale SteuerRundschau","volume":"16 5","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140522747","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 : 2024-01-01 DOI: 10.9785/isr-2024-toc1301
{"title":"Inhalt","authors":"","doi":"10.9785/isr-2024-toc1301","DOIUrl":"https://doi.org/10.9785/isr-2024-toc1301","url":null,"abstract":"","PeriodicalId":509628,"journal":{"name":"Internationale SteuerRundschau","volume":"26 10","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140526750","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
Ertragsteuerliche Organgesellschaft: Verhältnis von § 1 AStG zur verdeckten Gewinnausschüttung 以所得税为目的的受控公司：AStG 第 1 条与隐性利润分配之间的关系
Internationale SteuerRundschau Pub Date : 2024-01-01 DOI: 10.9785/isr-2024-130105
C. Engelen, Alexander Spychalski
{"title":"Ertragsteuerliche Organgesellschaft: Verhältnis von § 1 AStG zur verdeckten Gewinnausschüttung","authors":"C. Engelen, Alexander Spychalski","doi":"10.9785/isr-2024-130105","DOIUrl":"https://doi.org/10.9785/isr-2024-130105","url":null,"abstract":"","PeriodicalId":509628,"journal":{"name":"Internationale SteuerRundschau","volume":"47 2","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140518210","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
Symmetriethese: Nichtberücksichtigung „finaler“ Verluste einer italienischen Betriebsstätte 对称论：不承认意大利常设机构的 "最终 "损失
Internationale SteuerRundschau Pub Date : 2024-01-01 DOI: 10.9785/isr-2024-130108
Carsten Quilitzsch, Gabriel Hörnicke
{"title":"Symmetriethese: Nichtberücksichtigung „finaler“ Verluste einer italienischen Betriebsstätte","authors":"Carsten Quilitzsch, Gabriel Hörnicke","doi":"10.9785/isr-2024-130108","DOIUrl":"https://doi.org/10.9785/isr-2024-130108","url":null,"abstract":"","PeriodicalId":509628,"journal":{"name":"Internationale SteuerRundschau","volume":"68 8","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140525116","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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