Der Pers Nliche K Rperschaftsteuertatbestand

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Der Pers Nliche K Rperschaftsteuertatbestand

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Author : Ruben Martini
language : de
Publisher: Mohr Siebeck
Release Date : 2016-07-12

Der Pers Nliche K Rperschaftsteuertatbestand written by Ruben Martini and has been published by Mohr Siebeck this book supported file pdf, txt, epub, kindle and other format this book has been release on 2016-07-12 with Law categories.

Für die Körperschaftsteuer, die im Gegensatz zur persönlichen Einkommensteuerpflicht nicht auf eine faktische Vorstrukturierung der Realität aufbauen kann, ergibt sich stets die Notwendigkeit, die Körperschaftsteuersubjekte und transparent besteuerte Gebilde (in Deutschland v.a. die Mitunternehmerschaften) mittels eines gesonderten Verfahrens zu bestimmen. Für die erforderliche rechtliche Vorstrukturierung der faktisch bestehenden gemeinschaftlichen Tätigkeiten wird in weiten Teilen auf die Wertungen des Zivilrechts zurückgegriffen. Den an dieser Schnittstelle bestehenden Funktionszusammenhang zwischen steuerrechtlichen Einordnungsmechanismen und dem materiellen Zivilrecht sowie dem Gesellschaftskollisionsrecht analysiert Ruben Martini auf Grundlage eines numerisch gestützten Rechtsvergleichs. Die so gewonnenen, losgelöst von einer nationalen Rechtsordnung einsetzbaren Erkenntnisse werden daraufhin in einer ersten Verprobung auf das deutsche Körperschaftsteuerrecht angewendet. Die Arbeit wurde mit dem Förderpreis des Deutschen Wissenschaftlichen Instituts der Steuerberater e.V. 2015 und dem Hans Flick-Ehrenpreis 2015 ausgezeichnet.

Revenue Statistics 2013

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Author : OECD
language : fr
Publisher: OECD Publishing
Release Date : 2013-12-17

Revenue Statistics 2013 written by OECD and has been published by OECD Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013-12-17 with categories.

This annual publication presents a unique set of detailed and internationally comparable tax data in a common format for all OECD countries from 1965 onwards.

Oecd Fiscal Federalism Studies Measuring Fiscal Decentralisation Concepts And Policies

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Author : OECD
language : en
Publisher: OECD Publishing
Release Date : 2013-01-16

Oecd Fiscal Federalism Studies Measuring Fiscal Decentralisation Concepts And Policies written by OECD and has been published by OECD Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013-01-16 with categories.

This book deals with two issues. The first concerns the various measurement of fiscal decentralization in general and their usefulness for policy analysis. The second and more specific issue concerns the taxonomy of intergovernmental grants and the limits of the current classifications.

A Study In Public Finance

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Author : A. C. Pigou
language : en
Publisher: Read Books Ltd
Release Date : 2013-03-06

A Study In Public Finance written by A. C. Pigou and has been published by Read Books Ltd this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013-03-06 with History categories.

This antiquarian book contains a comprehensive treatise on the topic of public finance, with information on taxation, employment, wages, and much more. This is a text that will be of considerable utility to those with an interest in the history and development of modern economical practices, and will make for a valuable addition to collections of allied literature. The chapters of this book include: 'Principles of Compensation', 'Non-transfer and Transfer Expenditures by Government Authorities', 'The Finance of Business Undertakings Operated by Public Authorities', 'The Range Of Government Expenditure', 'The Place of Loans Other than War Loans in Public Finance', and more. We are republishing this volume now in an affordable, modern edition complete with a specially commissioned biography of Arthur Cecil Pigou.

Systems Of General Sales Taxation

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Author : Robert F. W. van Brederode
language : en
Publisher: Kluwer Law International B.V.
Release Date : 2009-01-01

Systems Of General Sales Taxation written by Robert F. W. van Brederode and has been published by Kluwer Law International B.V. this book supported file pdf, txt, epub, kindle and other format this book has been release on 2009-01-01 with Law categories.

This book gives and general overview of sales taxes and describes main characteristics of consumption taxation. It also provides an economic analysis of all the taxes covered and related tax issues such as tax shifting, tax incidence, the economic effect of reduced rates and exemptions, tax accumulation, regressivity, and the Laffer curve approach. In addition, it offers a tax policy approach in regard to specific economic sectors such as the treatment of small enterprises, financial services, and real property. The author further focuses on contrasts between US sales tax and European VAT (in regard of e-commerce and the treatment of capital goods). The work also offers legal analysis in areas such as cross-border transactions and US constitutional restraints.

Introduction To German Tax Law

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Author : Heike Jochum
language : en
Publisher:
Release Date : 2013-10

Introduction To German Tax Law written by Heike Jochum and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013-10 with Taxation categories.

Steuerlehre

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Author : Hermann-Wilfried Bayer
language : de
Publisher: Walter de Gruyter
Release Date : 1997

Steuerlehre written by Hermann-Wilfried Bayer and has been published by Walter de Gruyter this book supported file pdf, txt, epub, kindle and other format this book has been release on 1997 with Business & Economics categories.

Handbook Of Public Economics

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Author : Martin Feldstein
language : en
Publisher: Elsevier
Release Date : 2002-01-25

Handbook Of Public Economics written by Martin Feldstein and has been published by Elsevier this book supported file pdf, txt, epub, kindle and other format this book has been release on 2002-01-25 with Business & Economics categories.

The Field of Public Economics has been changing rapidly in recent years, and the sixteen chapters contained in this Handbook survey many of the new developments. As a field, Public Economics is defined by its objectives rather than its techniques and much of what is new is the application of modern methods of economic theory and econometrics to problems that have been addressed by economists for over two hundred years. More generally, the discussion of public finance issues also involves elements of political science, finance and philosophy. These connections are evidence in several of the chapters that follow. Public Economics is the positive and normative study of government's effect on the economy. We attempt to explain why government behaves as it does, how its behavior influences the behavior of private firms and households, and what the welfare effects of such changes in behavior are. Following Musgrave (1959) one may imagine three purposes for government intervention in the economy: allocation, when market failure causes the private outcome to be Pareto inefficient, distribution, when the private market outcome leaves some individuals with unacceptably low shares in the fruits of the economy, and stabilization, when the private market outcome leaves some of the economy's resources underutilized. The recent trend in economic research has tended to emphasize the character of stabilization problems as problems of allocation in the labor market. The effects that government intervention can have on the allocation and distribution of an economy's resources are described in terms of efficiency and incidence effects. These are the primary measures used to evaluate the welfare effects of government policy.

Besteuerung Von Ertr Gen

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Author : Dietmar Wellisch
language : de
Publisher: Vahlen
Release Date : 2012-03-20

Besteuerung Von Ertr Gen written by Dietmar Wellisch and has been published by Vahlen this book supported file pdf, txt, epub, kindle and other format this book has been release on 2012-03-20 with Law categories.

Zum WerkDas Buch beschäftigt sich mit Fragen der Besteuerung des Einkommens von Einzelpersonen und Unternehmen. Gegenstand ist somit die steuerliche Erfassung von Erträgen durch die Einkommensteuer, die Körperschaftsteuer und die Gewerbesteuer.Das Buch eignet sich für die Ausbildung und für die Praxis. Die besondere Eignung für Praktiker leitet es daraus ab, dass es anders als ein Kommentar bestimmte Sachfragen zusammenhängend abhandelt. So werden beispielsweise Fragen der Besteuerung der Altersvorsorge, von wiederkehrenden Leistungen, Betriebsaufspaltungen, der Umstrukturierung von Personengesellschaften oder der Verlustverrechnung in längeren Abschnitten systematisch abgehandelt. Insgesamt zeichnet sich das Buch dadurch aus, dass es die unübersichtliche Zahl von steuerlichen Einzelregelungen in verständlichen Sachzusammenhängen erläutert und somit die Komplexität des Ertragssteuerrechts auf den Kern der steuerlichen Behandlung zurückführt, ohne die steuerlichen Einzelregelungen zu vernachlässigen. Vorteile- Einzelregelungen in Sachzusammenhängen- Reduziert die Komplexität des Ertragsteuerrechts AutorenProf. Dr. Dietmar Wellisch, Hamburg und Prof. Dr. Jörg Kroschel, Zittau-Görlitz verfügen nicht nur über langjährige Erfahrungen in der Ausbildung an Hochschulen, sondern sind auch seit vielen Jahren als Steuerberater praktisch tätig. ZielgruppeStudierende der Wirtschaftswissenschaften an Universitäten und Fachhochschulen, des Steuerrechts an juristischen Fakultäten sowie Finanzfachhochschulen. Nachschlagewerk für die Praxis der Steuerberatung oder Finanzverwaltung.

Tax Challenges Arising From Digitalisation Interim Report 2018

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Author : Collectif
language : en
Publisher: OECD
Release Date : 2018-05-29

Tax Challenges Arising From Digitalisation Interim Report 2018 written by Collectif and has been published by OECD this book supported file pdf, txt, epub, kindle and other format this book has been release on 2018-05-29 with Business & Economics categories.

This interim report of the OECD/G20 Inclusive Framework on BEPS is a follow-up to the work delivered in 2015 under Action 1 of the BEPS Project on addressing the tax challenges of the digital economy. It sets out the Inclusive Framework’s agreed direction of work on digitalisation and the international tax rules through to 2020. It describes how digitalisation is also affecting other areas of the tax system, providing tax authorities with new tools that are translating into improvements in taxpayer services, improving the efficiency of tax collection and detecting tax evasion.