Ebook > Social Sciences > Law > Taxes > Sabine Rödel: Ausländische Umwandlungen und Hinzurechnungsbesteuerung (PDF)

Sabine Rödel
Ausländische Umwandlungen und Hinzurechnungsbesteuerung
Analyse unter besonderer Berücksichtigung allgemeiner Regelungen zur Einkünftequalifikation

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Table of Content

Erster Teil: Einleitung.- Problemstellung.- Zielsetzung der Arbeit und Gang der Untersuchung.- Basistheoretischer Ansatz der Arbeit.- Zweiter Teil: Grundlagen der Einkünftequalifikation Fla.- Grundkonzeption der Einkünftequalifikation anhand des Tatbestandskatalogs des § 8 ASt G.- Einkünftequalifikation unter Berücksichtigung der funktionalen Betrachtungsweise.- Dritter Teil: Einkünfte von Zwischengesellschaften.- Die Katalogeinkunfte des § 8 Abs. 1 ASt G.- Ausnahmeregelung für passive Veräu§erungsgewinne.- Vierter Teil Ausländische Umwandlungen und deuches Hinzurechnungsbesteuerung.- „Maßgeblichkeit“ des ausländischen Gesellschaftsrechts für die inländische Besteuerung.- Außensteuerliche Problembereiche.- Einkünftequalifikation i. Z. m. ausländischen Umwandlungen.- Fünfter Teil: Zusammenfassung und Ausblick.- Zusammenfassung.- Abusblick.

About the author

Dr. Sabine Rödel promovierte bei Prof. Dr. Gerhard Kraft am Lehrstuhl für Betriebswirtschaftliche Steuerlehre der Martin-Luther-Universität Halle-Wittenberg. Sie ist als Steuerberaterin im Bereich ‘International Tax Structuring’ bei Pricewaterhouse Coopers AG am German Tax Desk in Zürich tätig.

Language German ● Format PDF ● Pages 287 ● ISBN 9783835092587 ● File size 18.5 MB ● Publisher Deutscher Universitätsverlag ● City Wiesbaden ● Country DE ● Published 2007 ● Downloadable 24 months ● Currency EUR ● ID 2211147 ● Copy protection Social DRM

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