Catalog > Social Sciences > Economy > Daniela Heinemann & Dietrich Kellersmann: Europäische Unternehmensbesteuerung II (PDF)

Daniela Heinemann & Dietrich Kellersmann
Europäische Unternehmensbesteuerung II [PDF ebook]
Harmonisierung der direkten Unternehmensbesteuerung

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Cover of Daniela Heinemann & Dietrich Kellersmann: Europäische Unternehmensbesteuerung II (PDF)

Das Europarecht wirkt in nahezu alle Bereiche des täglichen Lebens hinein. Davon bleibt auch das Steuerrecht nicht verschont. Einwirkungen erfolgen unter anderem über Verordnungen und Richtlinien, die Gewährleistung von Grundfreiheiten für Unionsbürger, die Beihilfekontrolle der Kommission und faktisch über den Wettbewerb der Steuersysteme. Ohne Kenntnis dieser Einwirkungen lässt sich heute kein Steuerrecht mehr betreiben. Am Beispiel der direkten Unternehmensbesteuerung werden die europarechtlichen Grundlagen und Konsequenzen dieses Prozesses, seine bisherigen Resultate und weiteren Aufgaben dargestellt und einer Analyse der ökonomischen Auswirkungen unterzogen.

Der vorliegende Band II behandelt die Harmonisierung der direkten Unternehmensbesteuerung.

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Language German ● Format PDF ● ISBN 9783658021887 ● Publisher Springer Fachmedien Wiesbaden ● Published 2013 ● Downloadable 3 times ● Currency EUR ● ID 6339861 ● Copy protection Adobe DRM

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