Ebook > Ciências sociais > Jurisprudência > Impostos > Sebastian Lehmann: Steuerliche Berücksichtigung der Wertminderung ausländischer Unternehmensbeteiligungen (PDF)

Sebastian Lehmann
Steuerliche Berücksichtigung der Wertminderung ausländischer Unternehmensbeteiligungen

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Capa do 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

Língua Alemão ● Formato PDF ● Páginas 50 ● ISBN 9783638744041 ● Tamanho do arquivo 0.6 MB ● Editora GRIN Verlag ● Cidade München ● País DE ● Publicado 2007 ● Edição 1 ● Carregável 24 meses ● Moeda EUR ● ID 3825630 ● Proteção contra cópia sem

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