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Sebastian Lehmann
Steuerliche Berücksichtigung der Wertminderung ausländischer Unternehmensbeteiligungen

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Copertina di Sebastian Lehmann: Steuerliche Berücksichtigung der Wertminderung ausländischer Unternehmensbeteiligungen (PDF)

Bachelorarbeit aus dem Jahr 2007 im Fachbereich Jura – Steuerrecht, Note: 15, 0, Universität Osnabrück (Institut für Finanz- und Steuerrecht), Sprache: Deutsch, Abstract: Nach dem Eu GH-Urteil in der Rechtsache ‘Rewe-Zentralfinanz’ vom 29.03.2007 scheint eine Neuregelung der Teilwertabschreibung auf ausländische Unternehmensbeteiligungen unumgänglich.
Die vorliegende Arbeit erläutert zunächst die aktuelle gesetzliche Regelung einer Teilwertabschreibung auf ausländische Unternehmensbeteiligungen.
Im zweiten Teil wird das Urteil in der Rs. Rewe-Zentralfinanz analysiert und ein Ausblick über eine künftige Neuregelung der Teilwertabschreibung auf ausländische Unternehmensbeteiligungen gegeben.

€18.99

Lingua Tedesco ● Formato PDF ● Pagine 50 ● ISBN 9783638744041 ● Dimensione 0.6 MB ● Casa editrice GRIN Verlag ● Città München ● Paese DE ● Pubblicato 2007 ● Edizione 1 ● Scaricabile 24 mesi ● Moneta EUR ● ID 3825630 ● Protezione dalla copia senza

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