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Der Functionally Separate Entity Approach: Die Umsetzung im neuen Artikel 7 OECD-MA 2010 und seine Auswirkungen
Autor:in:
Michael Feldner (Author)
Subject:
Law - Tax / Fiscal Law
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Master's Thesis , 2012 , Grade: 1,0
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Das Marks & Spencer - Verfahren vor dem Europäischen Gerichtshof und seine Konsequenzen für die deutsche Organschaft
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Dominik Engl (Author)
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Law - Tax / Fiscal Law
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Diploma Thesis , 2005 , Grade: 1,3
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ETF-Fondssparplan versus ETF-Fondspolice. Steuerliche Wirkungsanalyse für private Anleger
Autor:in:
Julian Heidenreich (Author)
Subject:
Law - Tax / Fiscal Law
Category:
Master's Thesis , 2022 , Grade: 1,3
Price:
US$ 40.99
Die Behandlung der Reiseleistung im Umsatzsteuerrecht
Drohen Reisebüros, Reiseveranstalter und Reiseunternehmer im Gestrüpp der umsatzsteuerlichen Regelungen unterzugehen?
Autor:in:
Daniela Brandl (Author)
Subject:
Law - Tax / Fiscal Law
Category:
Research Paper (undergraduate) , 2015 , Grade: 11
Price:
US$ 31.99
Die „eigene/ tatsächliche wirtschaftliche Tätigkeit“ im Steuerrecht
Substanzanforderungen an ausländische Kapitalgesellschaften im Rahmen der §§ 8 Abs. 2 AStG, 50d Abs. 3 EStG und 42 AO
Autor:in:
Roman Deringer (Author)
Subject:
Law - Tax / Fiscal Law
Category:
Diploma Thesis , 2013 , Grade: 1,7
Price:
US$ 36.99
Der Untergang von Verlusten nach § 8c KStG und das objektive Nettoprinzip
Entwicklung und Darstellung der Norm, rechtspolitische und verfassungsrechtliche Bedenken
Autor:in:
Georg Lorenz (Author)
Subject:
Law - Tax / Fiscal Law
Category:
Bachelor Thesis , 2011 , Grade: 13
Price:
US$ 31.99
Erben und vorweggenommene Erbfolge in Einzelunternehmen aus zivil- und steuerrechtlicher Sicht
Autor:in:
Dipl.-Volkswirt Georg Hausner (Author)
Subject:
Law - Tax / Fiscal Law
Category:
Diploma Thesis , 2006 , Grade: 1,3
Price:
US$ 36.99
Wiedereinführung der Vermögenssteuer. Eine quantitative Analyse vor dem Hintergrund der anhaltenden Debatten
Autor:in:
Alexander Hector (Author)
Subject:
Law - Tax / Fiscal Law
Category:
Master's Thesis , 2022 , Grade: 2,3
Price:
US$ 36.99
Billigkeitsmaßnahmen im Steuerrecht. Voraussetzungen, Arten, Ermessen und Grenzen
Autor:in:
Sascha Riedl (Author)
Subject:
Law - Tax / Fiscal Law
Category:
Master's Thesis , 2019 , Grade: 1,0
Price:
US$ 36.99
Grundlagen der Besteuerung von Immobilieninvestitionen
Unterschiede zwischen einer Investition im Privatvermögen und über eine vermögensverwaltende GmbH
Autor:in:
Felix Ritter (Author)
Subject:
Law - Tax / Fiscal Law
Category:
Term Paper , 2019 , Grade: 1,7
Price:
US$ 31.99
Alternativen zum Betriebsstättenprinzip in der digitalen Wirtschaft. Eine steuersystematische Analyse
Autor:in:
Patrick Döffinger (Author)
Subject:
Law - Tax / Fiscal Law
Category:
Master's Thesis , 2019 , Grade: 1,3
Price:
US$ 36.99
Die steuerliche Behandlung von Profifußballern und Spielervermittlern insbesondere in Bezugnahme auf die BFH-Urteile vom 28.08.2013 (XI R 4/11) und vom 14.12.2011 (IR 108/10)
Autor:in:
Carsten Schmitt (Author)
Subject:
Law - Tax / Fiscal Law
Category:
Master's Thesis , 2015 , Grade: 2,0
Price:
US$ 36.99
Die steuerlichen Unsicherheiten eines Anlegers an einer inländischen Publikums-KG
Autor:in:
Lars Roßkothen (Author)
Subject:
Law - Tax / Fiscal Law
Category:
Diploma Thesis , 1999 , Grade: 2.3
Price:
US$ 36.99
Illegale Steuerflucht: Bekämpfung und Regularisierung in Deutschland und der Schweiz
Autor:in:
Vanessa Richthammer (Author)
Subject:
Law - Tax / Fiscal Law
Category:
Bachelor Thesis , 2012 , Grade: 1,0
Price:
US$ 31.99
Die Bewertung von Grundstückssachvermächtnissen im Erbschaftsteuerrecht
Insbesondere die Auswirkungen des BFH-Urteils II R 9/02 vom 2. Juli 2004
Autor:in:
Stefanie Pfahler (Author)
Subject:
Law - Tax / Fiscal Law
Category:
Diploma Thesis , 2006 , Grade: 1,0
Price:
US$ 36.99
Umsetzung der globalen Mindeststeuer am Beispiel Schweiz
Autor:in:
Marcus Lotz (Author)
Subject:
Law - Tax / Fiscal Law
Category:
Textbook , 2023
Price:
US$ 41.99
Die erweiterte Kürzung nach § 9 Nr. 1 Satz 2 ff. GewStG. Die Grenzen des Ausschließlichkeitsgebots mit Hinblick auf die aktuellen Rechtsänderungen durch das Fondsstandortgesetz
Autor:in:
Carolin Strathmann (Author)
Subject:
Law - Tax / Fiscal Law
Category:
Master's Thesis , 2022 , Grade: 2,0
Price:
US$ 32.99
Die grenzüberschreitende Softwareüberlassung. Einkommen- und gewerbesteuerliche Perspektive
§ 50a Abs. 1 Nr. 3 EStG bzw. § 8 Nr. 1 Buchst. f) GewStG
Autor:in:
Nadin Schäfer (Author)
Subject:
Law - Tax / Fiscal Law
Category:
Master's Thesis , 2022 , Grade: 1,3
Price:
US$ 32.99
Die Besteuerung von Investmentfonds und ihrer Anleger. Besonderheiten und Ausnahmeregelungen nach der aktuellen Rechtslage
Autor:in:
Marc Kowalczyk (Author)
Subject:
Law - Tax / Fiscal Law
Category:
Bachelor Thesis , 2022 , Grade: 1,0
Price:
US$ 40.99
Die Vereinsbesteuerung im deutschen Steuerrecht. Betrachtung unter zivil- und steuerrechtlichen Gesichtspunkten
Autor:in:
Peer Niklas Gustav Lange (Author)
Subject:
Law - Tax / Fiscal Law
Category:
Bachelor Thesis , 2020 , Grade: 1,3
Price:
US$ 23.99
Steueroptimierte und haftungsorientierte Umwandlung eines Einzelunternehmens. Vergleich zwischen der Umwandlung in eine GmbH und der Umwandlung in eine GmbH & Co. KG
Autor:in:
Hendrik Vogel (Author)
Subject:
Law - Tax / Fiscal Law
Category:
Bachelor Thesis , 2019 , Grade: 1,3
Price:
US$ 36.99
Gestaltungen im Rahmen eines steueroptimierten Unternehmenskaufs unter Berücksichtigung der Interessengegensätze der Vertragsparteien
Autor:in:
Benjamin Grod (Author)
Subject:
Law - Tax / Fiscal Law
Category:
Master's Thesis , 2021 , Grade: 1,0
Price:
US$ 36.99
Die Zollwertermittlung im Konzern im Lichte der aktuellen Rechtsprechung. Unter spezieller Berücksichtigung ausgewählter Praxisprobleme
Autor:in:
Elisabeth Klemens (Author)
Subject:
Law - Tax / Fiscal Law
Category:
Master's Thesis , 2020 , Grade: 1.0
Price:
US$ 36.99
Betriebsaufspaltung im Ertragsteuerrecht. Chancen und Risiken
Autor:in:
Eike Schleert (Author)
Subject:
Law - Tax / Fiscal Law
Category:
Bachelor Thesis , 2018 , Grade: 2,45
Price:
US$ 30.99
Besteuerung der öffentlichen Hand durch Betriebe gewerblicher Art
Grundlagen und Spezialfragen der Ertragbesteuerung
Autor:in:
Stephan Lüneburg (Author)
Subject:
Law - Tax / Fiscal Law
Category:
Master's Thesis , 2017 , Grade: 1,7
Price:
US$ 30.99
Der Verkauf einer heilberuflichen Einzelpraxis
Eine ertragsteuerliche Analyse
Autor:in:
Birgül Demir (Author)
Subject:
Law - Tax / Fiscal Law
Category:
Bachelor Thesis , 2020 , Grade: 2,0
Price:
US$ 31.99
Besteuerung von Private Equity Gesellschaften
Autor:in:
Florian Grünewald (Author)
Subject:
Law - Tax / Fiscal Law
Category:
Master's Thesis , 2020 , Grade: 2.0
Price:
US$ 31.99
Freiwillige Nacherklärung bei Steuerhinterziehung. Straffreiheit durch Selbstanzeige
Autor:in: Anonymous
Subject:
Law - Tax / Fiscal Law
Category:
Bachelor Thesis , 2020 , Grade: 1,6
Price:
US$ 31.99
Die außensteuerliche Hinzurechnungsbesteuerung de lege lata
Eine kritische Untersuchung der §§ 7-14 AStG unter besonderer Berücksichtigung aktueller Reformentwicklungen im Kontext der Anti-Tax-Avoidance-Directive I
Autor:in:
Marcel Seubert (Author)
Subject:
Law - Tax / Fiscal Law
Category:
Bachelor Thesis , 2020 , Grade: 1,0
Price:
US$ 35.99
Die steuerliche und sozialversicherungsrechtliche Behandlung von Arbeitnehmerentsendungen
Eine differenzierte Betrachtung der USA und Brasilien
Autor:in:
Tanja Off (Author)
Subject:
Law - Tax / Fiscal Law
Category:
Bachelor Thesis , 2020 , Grade: 1,5
Price:
US$ 31.99
Ertragsteuerliche Behandlung von Bauten auf fremdem Grund und Boden im Lichte der aktuellen Rechtsprechung
Autor:in:
LL.M., B.A. Wladimir Lapschin (Author)
Subject:
Law - Tax / Fiscal Law
Category:
Master's Thesis , 2018 , Grade: 1,7
Price:
US$ 31.99
Gründung einer Betriebsstätte oder Tochterkapitalgesellschaft in Kanada. Steuerliche Behandlung von grenzüberschreitenden Direktinvestitionen
Autor:in:
Sebastian Dietl (Author)
Subject:
Law - Tax / Fiscal Law
Category:
Bachelor Thesis , 2018 , Grade: 1,8
Price:
US$ 31.99
Verständigungs- und Schiedsverfahren als Instrumente der Vermeidung und Beseitigung von ertragsteuerlicher Doppelbesteuerung. Rechtslage und Anwendung
Autor:in:
Christian Vogt (Author)
Subject:
Law - Tax / Fiscal Law
Category:
Master's Thesis , 2015 , Grade: 1,3
Price:
US$ 31.99
Der Eintritt von Freiberuflern in Personengesellschaften. Welche ertragssteuerlichen Probleme könnten entstehen?
Autor:in: Anonymous
Subject:
Law - Tax / Fiscal Law
Category:
Bachelor Thesis , 2018 , Grade: 1,7
Price:
US$ 31.99
Steuerliche Vor- und Nachteile der Verwaltung von Immobilien im privaten Bereich oder einer vermögensverwaltenden Kapitalgesellschaft
Autor:in:
Guido Teigeler (Author)
Subject:
Law - Tax / Fiscal Law
Category:
Bachelor Thesis , 2017 , Grade: 1,8
Price:
US$ 38.99
Grenzüberschreitende Funktionsverlagerung und der BEPS-Aktionsplan. Eine Analyse steuerlicher und rechtlicher Aspekte nach § 1 Abs. 3 AStG
Autor:in:
Niklas Schoch (Author)
Subject:
Law - Tax / Fiscal Law
Category:
Master's Thesis , 2017 , Grade: 1,3
Price:
US$ 36.99
Wie funktioniert die Selbstanzeige bei Steuerhinterziehung? Die strafbefreiende Selbstanzeige nach § 371 AO
Autor:in:
Christian Pütz (Author)
Subject:
Law - Tax / Fiscal Law
Category:
Textbook , 2018
Price:
US$ 36.99
Verrechnungspreisdokumentation nach dem OECD "Base Erosion and Profit Shifting" (BEPS) Projekt. Country-by-Country Reporting
Autor:in:
Julia Fuchsbauer (Author)
Subject:
Law - Tax / Fiscal Law
Category:
Master's Thesis , 2017 , Grade: 2,00
Price:
US$ 36.99
Die steuerliche Behandlung von Arbeitnehmerentsendungen ins Ausland. Eine differenzierte Betrachtung am Beispiel Spaniens, der Schweiz und Brasiliens
Autor:in:
Monja Wiebach (Author)
Subject:
Law - Tax / Fiscal Law
Category:
Bachelor Thesis , 2013 , Grade: 1,3
Price:
US$ 36.99
Heilung des teilweise verfassungswidrigen Verlustuntergangs nach § 8c KStG durch den fortführungsgebundenen Verlustvortrag nach § 8d KStG
Autor:in:
Gero Gebhardt (Author)
Subject:
Law - Tax / Fiscal Law
Category:
Master's Thesis , 2017 , Grade: 1,3
Price:
US$ 36.99
Die Entstehung der Gewerbesteuer als öffentlich-rechtliche Forderung der Gemeinden und die Zwangsvollstreckung nach dem BayVwZVG
Autor:in:
Stefan Lehmann (Author)
Subject:
Law - Tax / Fiscal Law
Category:
Bachelor Thesis , 2017 , Grade: 1,6
Price:
US$ 31.99
Einlagenrückzahlungen im österreichischen Steuerrecht nach dem Abgabenänderungsgesetz (AbgÄG) 2015
Autor:in:
Lisa-Maria Böhm (Author)
Subject:
Law - Tax / Fiscal Law
Category:
Master's Thesis , 2016 , Grade: 1
Price:
US$ 36.99
Rentensteuer. Mit Einzelfallprüfung und Aufteilungsbescheid zu noch mehr Rente
Autor:in:
Dietmar Kern (Author)
Subject:
Law - Tax / Fiscal Law
Category:
Textbook , 2016
Price:
US$ 36.99
Steuerrechtliche Behandlung gewerblicher Gewinne nach § 16 EStG. Betriebsveräußerung bzw. Betriebsaufgabe als Voraussetzung für eine steuerliche Privilegierung
Autor:in:
B.A. Wladimir Lapschin (Author)
Subject:
Law - Tax / Fiscal Law
Category:
Bachelor Thesis , 2016 , Grade: 1,8
Price:
US$ 36.99
Verdeckte Gewinnausschüttungen an der Grenze zur Steuerhinterziehung
Autor:in:
Vanessa Seng (Author)
Subject:
Law - Tax / Fiscal Law
Category:
Bachelor Thesis , 2016 , Grade: 2,5
Price:
US$ 31.99
Ertragssteuerliche Auswirkungen bei der Verwirklichung von Betriebsstätten in verschiedenen Ländern
Betriebsstättenbesteuerung Deutschland, Österreich, Schweiz, Vereinigte Arabische Emirate
Autor:in:
Ramona Schäche (Author)
Subject:
Law - Tax / Fiscal Law
Category:
Master's Thesis , 2015 , Grade: 2,3
Price:
US$ 36.99
Umsatzsteuerliche Aspekte der Beschaffung, des Betreibens und der Veräußerung von Sportbooten
Autor:in:
Johannes Weßling (Author)
Subject:
Law - Tax / Fiscal Law
Category:
Textbook , 2015
Price:
US$ 31.99
Steuerrechtliche Aspekte der Unternehmenssanierung
Autor:in:
Carina Junger (Author)
Subject:
Law - Tax / Fiscal Law
Category:
Bachelor Thesis , 2014 , Grade: 1,5
Price:
US$ 36.99
Einkünftequalifikations- und Zurechnungskonflikte bei Personengesellschaften im internationalen Steuerrecht
Unter Berücksichtigung von Sonderbetriebseinnahmen und -ausgaben
Autor:in:
Christian Baltes (Author)
Subject:
Law - Tax / Fiscal Law
Category:
Bachelor Thesis , 2012 , Grade: 1,3
Price:
US$ 31.99
Off-Balance-Leasing im HGB, EStG und den IFRS
Autor:in:
Simon Euhus (Author)
Subject:
Law - Tax / Fiscal Law
Category:
Master's Thesis , 2010 , Grade: 1,5
Price:
US$ 41.99
Bilanzielle Zurechnung von Schulden in der Handels- und Steuerbilanz
Autor:in:
Esther Pauckert (Author)
Subject:
Law - Tax / Fiscal Law
Category:
Research Paper (undergraduate) , 2012 , Grade: 10 Punkte
Price:
US$ 36.99
Verlustbehandlung bei grenzüberschreitenden Verschmelzungen im Verhältnis Österreich/Deutschland
Autor:in:
Robert Migglautsch, Dr. (Author)
Subject:
Law - Tax / Fiscal Law
Category:
Doctoral Thesis / Dissertation , 2010 , Grade: 3
Price:
US$ 41.99
Das Doppelbesteuerungsabkommen zur Erbschaft- und Schenkungsteuer zwischen Deutschland und Frankreich
Autor:in:
Susanne Karl (Author)
Subject:
Law - Tax / Fiscal Law
Category:
Bachelor Thesis , 2011 , Grade: 2,0
Price:
US$ 31.99
Steuerliche Aspekte der familieninternen Unternehmensnachfolge bei der GmbH
Den Generationenwechsel erfolgreich gestalten
Autor:in:
Sven Kampfert (Author)
Subject:
Law - Tax / Fiscal Law
Category:
Master's Thesis , 2010
Price:
US$ 36.99
Die österreichische Gruppenbesteuerung als Vorbild für eine Neuregelung der deutschen Organschaft
Autor:in:
Dominik Halbmeyer (Author)
Subject:
Law - Tax / Fiscal Law
Category:
Master's Thesis , 2010 , Grade: 1,0
Price:
US$ 36.99
Die Verlustabzugsbeschränkung für Kapitalgesellschaften im Wandel der Zeit
Bestandsaufnahme und Auswirkungen für die Gestaltungspraxis
Autor:in:
Susanne Eck (Author)
Subject:
Law - Tax / Fiscal Law
Category:
Master's Thesis , 2010 , Grade: 2,0
Price:
US$ 36.99
Steuerliche Verlustvorträge bei Umstrukturierung von Gesellschaften
Autor:in:
Diplom-Betriebswirt (FH) Daniel Göllner (Author)
Subject:
Law - Tax / Fiscal Law
Category:
Diploma Thesis , 2009 , Grade: 1,3
Price:
US$ 36.99
Besteuerung der Europäischen Aktiengesellschaft
Autor:in:
Rainer Englisch (Author)
Subject:
Law - Tax / Fiscal Law
Category:
Diploma Thesis , 2009 , Grade: 1,7
Price:
US$ 36.99
Der Wegfall der umgekehrten Maßgeblichkeit durch das Bilanzrechtsmodernisierungsgesetz (BilMoG) und die Auswirkungen auf den Gläubigerschutz
Autor:in:
Philipp Jahn (Author)
Subject:
Law - Tax / Fiscal Law
Category:
Diploma Thesis , 2009 , Grade: 1,7
Price:
US$ 36.99
Steuerrecht: Die Neuregelung des Mantelkaufs nach § 8c KStG
Gesetzessystematik und praxisrelevante Fallbeispiele
Autor:in:
Dipl. iur. oec. Katharina Schierle (Author)
Subject:
Law - Tax / Fiscal Law
Category:
Diploma Thesis , 2009 , Grade: 1,3
Price:
US$ 39.99
Die steuerliche Einheit im Rahmen von Gruppenbesteuerungsmodellen unter besonderer Berücksichtigung der Marks & Spencer-Entscheidung des EuGH
Autor:in:
Dipl.-Jur. Alexander Koch (Author)
Subject:
Law - Tax / Fiscal Law
Category:
Bachelor Thesis , 2006 , Grade: gut (14 Punkte)
Price:
US$ 36.99
Steuerliche Anreize bei Einführung von Real Estate Investment Trusts in Deutschland
Autor:in:
Dr. iur. Viktoria Lantos, LL.M. (Author)
Subject:
Law - Tax / Fiscal Law
Category:
Thesis (M.A.) , 2006 , Grade: summa cum laude
Price:
US$ 36.99
Eine kritische Würdigung der Grundsteuerreform im Hinblick auf die Reformmodelle
Autor:in:
Christian Kohler (Author)
Subject:
Law - Tax / Fiscal Law
Category:
Bachelor Thesis , 2020 , Grade: 1,2
Price:
US$ 36.99
Die steuerstrafrechtlichen Aspekte der Beteiligung an Umsatzsteuerkarussellgeschäften
Autor:in: Anonymous
Subject:
Law - Tax / Fiscal Law
Category:
Master's Thesis , 2022 , Grade: 1,3
Price:
US$ 40.99
Die bilanzielle Behandlung von Spielerwerten im Fußball. Divergierende Aktivierungskonzeptionen von Handels- und Steuerbilanz
Autor:in:
Thomas Schmidt (Author)
Subject:
Law - Tax / Fiscal Law
Category:
Bachelor Thesis , 2015 , Grade: 15
Price:
US$ 31.99
Mindestbesteuerung von Unternehmen und Konzernen auf nationaler Ebene im globalen Markt. Die Beziehungen zwischen Deutschland und Irland
Autor:in:
Florian Bressler (Author)
Subject:
Law - Tax / Fiscal Law
Category:
Master's Thesis , 2022 , Grade: 2,7
Price:
US$ 30.99
Die Verlustabzugsbeschränkung bei Körperschaften. Verfassungsmäßigkeit und erwartete Neufassung der §§ 8c, 8d KStG
Autor:in:
LL.M. Florian Eick (Author)
Subject:
Law - Tax / Fiscal Law
Category:
Master's Thesis , 2018 , Grade: 2,8
Price:
US$ 31.99
Die steuerliche Würdigung von Einnahmen und Aufwendungen im Rahmen des Studiums
Autor:in:
Martin Acker (Author)
Subject:
Law - Tax / Fiscal Law
Category:
Research Paper (undergraduate) , 2015 , Grade: 1,7
Price:
US$ 31.99
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