Ebook > Social Sciences > Law > Taxes > Sebastian Lehmann: Steuerliche Berücksichtigung der Wertminderung ausländischer Unternehmensbeteiligungen (PDF)

Sebastian Lehmann
Steuerliche Berücksichtigung der Wertminderung ausländischer Unternehmensbeteiligungen

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Cover of 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.

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Language German ● Format PDF ● Pages 50 ● ISBN 9783638744041 ● File size 0.6 MB ● Publisher GRIN Verlag ● City München ● Country DE ● Published 2007 ● Edition 1 ● Downloadable 24 months ● Currency EUR ● ID 3825630 ● Copy protection without

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