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Matthias Alber 
Körperschaftsteuer in der Unternehmenspraxis [PDF ebook] 
Steuerliche Optimierung für Unternehmer und Unternehmen

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Cover von Matthias Alber: Körperschaftsteuer in der Unternehmenspraxis (PDF)

Die Körperschaftsteuer ist eine besondere Art der Einkommensteuer für juristische Personen, Kapitalgesellschaften, andere Personenvereinigungen und Vermögensmassen. Besteuerungsgrundlage ist das Einkommen innerhalb eines Kalenderjahres, welches anhand der Vorschriften des Einkommensteuergesetzes und des Körperschaftsteuergesetzes ermittelt wird.

Dabei gilt es in der Unternehmenspraxis einige Besonderheiten zu beachten. Das Buch vermittelt mit Fallbeispielen und Muster-Berechnungen die wichtigsten Praxisfälle der Körperschaftsteuer. Zahlreiche im Unternehmensalltag anwendbare Hinweise helfen bei der Steueroptimierung.

Der Steuerrechtsexperte Prof. Matthias Alber legt zudem ein besonderes Augenmerk auf die Schwerpunktthemen Bezüge des Gesellschafter- Geschäftsführers sowie Sanierungsmaßnahmen des Gesellschafters in der Krise der Gmb H.

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€26.96
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Inhaltsverzeichnis

Grundsätze der Einkommensermittlung.- Steuerliche Auswirkungen von Gewinnausschüttungen.-Bezüge des Gesellschafter-Geschäftsführers.- Sanierungsmaßnahmen des Gesellschafters in der Krise der Gmb H.- Offene und verdeckte Einlagen.- Voraussetzungen und Rechtsfolgen der ertragsteuerlichen Organschaft.-Liquidationsbesteuerung.- Umwandlungssteuerrecht.

Über den Autor

Prof. Matthias Alber war viele Jahre in der Finanzverwaltung Baden-Württemberg sowie dem Finanzministerium tätig. Seit 2010 lehrt er Unternehmenssteuerrecht an der Hochschule für öffentliche Verwaltung und Finanzen in Ludwigsburg.
 
Dieses Ebook kaufen – und ein weitere GRATIS erhalten!
Sprache Deutsch ● Format PDF ● Seiten 448 ● ISBN 9783834938213 ● Dateigröße 4.4 MB ● Verlag Springer Fachmedien Wiesbaden GmbH ● Ort Wiesbaden ● Land DE ● Erscheinungsjahr 2014 ● herunterladbar 24 Monate ● Währung EUR ● ID 3046446 ● Kopierschutz Soziales DRM

Ebooks vom selben Autor / Herausgeber

Matthias Alber

1.702 Ebooks in dieser Kategorie

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John Crone: TAX FREE AT LAST
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Litigating a Case in Tax Court is designed to cover every aspect of a United States Tax Court case from start to finish. Derived from a chapter in the classic Effectively Representing Your Client Bef …
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Alexandre Akio Lage Martins: Tax Residence in Brazil
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Tax Effort and Tax Potential in Timor-Leste
New empirical analysis shows that fiscal policy in Timor-Leste has been unable to stabilize macroeconomic fluctuations over the last couple of decades. Timor-Leste collects relatively little non-oil …
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Renan Do Nascimento Couto: Cryptocurrency taxation
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A Comparative Analysis of Tax Administration in Asia and the Pacific-Seventh Edition
Assessing how Asia and the Pacific can benefit from stronger tax systems, this comparative analysis drills down into the set-ups and performance of revenue bodies in 41 economies to highlight reform …
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Estimating Value-Added Tax Using a Supply and Use Framework
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Steven Sheffrin: Behind Tax Policy Controversies
This book is designed to be a short, critical introduction to the controversies in tax policy. The main thesis of the book is that there is a deeper substructure to debates about tax policy that unde …
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