Realteilung Im Steuerrechtlichen Und Handelsrechtlichen Kontext Welche Arten Und Voraussetzungen Gibt Es
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Realteilung Im Steuerrechtlichen Und Handelsrechtlichen Kontext Welche Arten Und Voraussetzungen Gibt Es
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Author : Julia Kreutzmann
language : de
Publisher: GRIN Verlag
Release Date : 2022-08-17
Realteilung Im Steuerrechtlichen Und Handelsrechtlichen Kontext Welche Arten Und Voraussetzungen Gibt Es written by Julia Kreutzmann and has been published by GRIN Verlag this book supported file pdf, txt, epub, kindle and other format this book has been release on 2022-08-17 with Law categories.
Studienarbeit aus dem Jahr 2022 im Fachbereich Jura - Zivilrecht / Handelsrecht, Gesellschaftsrecht, Kartellrecht, Wirtschaftsrecht, Note: 2,3, FOM Hochschule für Oekonomie & Management Hannover, Sprache: Deutsch, Abstract: In der vorliegenden Hausarbeit geht es um das Thema der Realteilung. Ziel dieser Hausarbeit ist es, die folgenden Fragen zu beantworten: Welche Arten von Realteilungen gibt es? Welche Voraussetzungen müssen für eine Realteilung vorliegen und welche steuerrechtlichen Folgen ergeben sich aus der Realteilung? Dazu wird im ersten Teil dieser Hausarbeit die Realteilung in den steuerrechtlichen und handelsrechtlichen Kontext eingeordnet, sowie zwischen der echten und unechten Realteilung unterschieden. Im zweiten Teil wird auf den Geltungsbereich der Realteilung eingegangen. Es folgen die Rechtsfolgen der Realteilung, sowie besondere steuerrechtliche Folgen, die sich aus Sperrfristverstößen ergeben. Abschließend folgt der Praxisbezug, der dazu dient, die wesentlichen theoretischen Grundlagen zu festigen. In dem Praxisbezug geht es um eine Realteilung mit Spitzenausgleich, sowie einen Sperrfristverstoß nach § 16 V EStG. Die Hausarbeit wird durch ein Fazit beendet, welches die wesentlichen Aspekte der Hausarbeit nochmal zusammenfasst.
Federal Income Taxation
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Author : Michael D. Rose
language : en
Publisher: West Academic Publishing
Release Date : 1988
Federal Income Taxation written by Michael D. Rose and has been published by West Academic Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 1988 with Business & Economics categories.
Rev. edition of : The law of Federal income taxation / by John C. Chommie. 2nd ed. 1973.
The Federal Income Tax
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Author : Robert Murray Haig
language : en
Publisher: Wentworth Press
Release Date : 2019-03-05
The Federal Income Tax written by Robert Murray Haig and has been published by Wentworth Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2019-03-05 with Business & Economics categories.
This work has been selected by scholars as being culturally important, and is part of the knowledge base of civilization as we know it. This work was reproduced from the original artifact, and remains as true to the original work as possible. Therefore, you will see the original copyright references, library stamps (as most of these works have been housed in our most important libraries around the world), and other notations in the work. This work is in the public domain in the United States of America, and possibly other nations. Within the United States, you may freely copy and distribute this work, as no entity (individual or corporate) has a copyright on the body of the work. As a reproduction of a historical artifact, this work may contain missing or blurred pages, poor pictures, errant marks, etc. Scholars believe, and we concur, that this work is important enough to be preserved, reproduced, and made generally available to the public. We appreciate your support of the preservation process, and thank you for being an important part of keeping this knowledge alive and relevant.
Property In East Central Europe
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Author : Hannes Siegrist
language : en
Publisher: Berghahn Books
Release Date : 2014-11-01
Property In East Central Europe written by Hannes Siegrist and has been published by Berghahn Books this book supported file pdf, txt, epub, kindle and other format this book has been release on 2014-11-01 with History categories.
Property is a complex phenomenon comprising cultural, social, and legal rules. During the twentieth century, property rights in land suffered massive interference in Central and Eastern Europe. The promise of universal and formally equal rights of land ownership, ensuring predictability of social processes and individual autonomy, was largely not fulfilled. The national appropriation of property in the interwar period and the communist era represent an onerous legacy for the postcommunist (re)construction of a liberal-individualist property regime. However, as the scholars in this collection show, after the demise of communism in Eastern Europe property is again a major factor in shaping individual identity and in providing the political order and culture with a foundational institution. This volume analyzes both historical and contemporary forms of land ownership in Poland, Romania, and Yugoslavia in a multidisciplinary framework including economic history, legal and political studies, and social anthropology.
Prelude To The Easter Rising
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Author : Reinhard R. Doerries
language : en
Publisher: Routledge
Release Date : 2014-02-04
Prelude To The Easter Rising written by Reinhard R. Doerries and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2014-02-04 with History categories.
Prelude to the Easter Rising casts light upon the clandestine activities of Sir Roger Casement in Imperial Germany from 1914 to 1916. German military intelligence and the Imperial Foreign Office had far-reaching plans to use the Irish in the war against Britain. Radical Irish-American leaders were behind Casement's mission to Berlin. It took some time for the highly sensitive and idealistic Casement to realize that neither the German General Staff nor the Imperial Chancellor was able or willing to lend full military support to the Irish. When Casement began to see that the rising would be a bloody massacre, he left for Ireland to halt the fatal development and, if necessary, sacrifice his own honour and life. The carefully edited documents contained in this volume, mostly from the German Foreign Office archives in Bonn, present a full record of Casement's activities prior to Easter 1916. Over 80 years later, these papers have lost none of their emotional intimacy.
F1 Accountant In Business Ab
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Author : Association of Chartered Certified Accountants (Great Britain)
language : en
Publisher:
Release Date : 2009-04
F1 Accountant In Business Ab written by Association of Chartered Certified Accountants (Great Britain) and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2009-04 with Accounting categories.
Enterprise Management With Sap Semtm Business Analytics
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Author : Marco Meier
language : en
Publisher: Springer Science & Business Media
Release Date : 2013-06-29
Enterprise Management With Sap Semtm Business Analytics written by Marco Meier and has been published by Springer Science & Business Media this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013-06-29 with Business & Economics categories.
In order to make strategy happen there is a need for powerful management information systems. SAP focuses on the application of modern business administration concepts, e.g. Value Based Management, the Balanced Scorecard, the Management Cockpit or flexible planning methods. The book describes the methodology and implementation of a powerful tool for enterprise management. Practical examples show how SAP Strategic Enterprise Management/Business Analytics (SAP SEM/BA) can help to improve cross functional planning, reporting and analyzing. SAP SEM/BA is a leading edge IT-solution for top management and related departments in large enterprises and groups. It demonstrates the state of the art of modern management information and decision support systems.
Bringing Knowledge To Business Processes
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Author : Steffen Staab
language : en
Publisher:
Release Date : 2000
Bringing Knowledge To Business Processes written by Steffen Staab and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2000 with Computers categories.
Pictorial Law
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Author : Volker Boehme-Neßler
language : en
Publisher: Springer Science & Business Media
Release Date : 2010-10-07
Pictorial Law written by Volker Boehme-Neßler and has been published by Springer Science & Business Media this book supported file pdf, txt, epub, kindle and other format this book has been release on 2010-10-07 with Law categories.
We live in a digital Media Society, in which pictures are becoming more and more important. So, human communication is increasingly becoming a visual communication. That is not a new finding. But the new question is: What does this development mean for the law? Up to now the law is the part of the society which is most sceptical towards images. Law has still resisted the visual temptation. This will not last for ever. The rush of pictures in everyday life and in every part of the society is much too strong - and it is even getting stronger. The invasion of images will change the character of modern law deeply. Modern law will become a Pictorial Law.What are the chances and the risks of Pictorial Law and visual law communication? This is the topic of the book.
Mergers And Acquisitions In Germany
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Author : Dieter Beinert
language : en
Publisher:
Release Date : 2009
Mergers And Acquisitions In Germany written by Dieter Beinert and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2009 with Consolidation and merger of corporations categories.