Ebook > Scienze sociali > Giurisprudenza > Tasse > Jörg Drobeck: Die Besteuerung der Personengesellschaften – leicht gemacht. (ePUB)

Jörg Drobeck
Die Besteuerung der Personengesellschaften – leicht gemacht. [EPUB ebook]
Die Steuern der GbR, OHG, KG, GmbH & Co. KG und ihrer Gesellschafter.

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Copertina di Jörg Drobeck: Die Besteuerung der Personengesellschaften – leicht gemacht. (ePUB)

Ein erfahrener Steuerberater vermittelt mit großer Sachkenntnis die Besteuerung von Gesellschaft und Gesellschaftern. Aus dem Inhalt:

– Steuerliche Grundlagen und Rechtsformen
– Einkünftezurechnung und Mitunternehmerschaft
– Betriebsvermögen und Gewinnermittlung
– Steuerliche Gewinn- und Verlustverteilung
– Hinweistipps und Problemlösungen

Das Lehrbuch und Nachschlagewerk für Studierende und Praktiker. Unverzichtbar auch für interessierte Gesellschafter und Geschäftsführer.

€13.99

Tabella dei contenuti

I. Grundlagen
Lektion 1: Grundzüge der Unternehmensbesteuerung
Lektion 2: Rechtsformen der Personengesellschaften

II. Konzept
Lektion 3: Einkunftsarten
Lektion 4: Einkünftezurechnung und -qualifikation
Lektion 5: Gewerbliche Mitunternehmerschaft

III. Laufende Besteuerung
Lektion 6: Betriebsvermögen der Personengesellschaft
Lektion 7: Wertkorrekturen durch Ergänzungsbilanzen
Lektion 8: Erste Stufe der Gewinnermittlung – Anteil am Gesamthandsgewinn
Lektion 9: Zweite Stufe der Gewinnermittlung – Sonderbilanzgewinn
Lektion 10: Steuerliche Gewinn- und Verlustverteilung
Lektion 11: Ertragsbesteuerung ausgeschütteter und thesaurierter Gewinne
Lektion 12: Besteuerung des gewerblichen Gewinns (Gewerbesteuer)

IV. Sonderfragen
Lektion 13: Verluste des Kommanditisten (§ 15a ESt G)
Lektion 14: Besonderheiten der Gmb H & Co. KG
Lektion 15: Gründung und Umstrukturierungen

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Lingua Tedesco ● Formato EPUB ● Pagine 190 ● ISBN 9783874406345 ● Dimensione 1.1 MB ● Editore Hans-Dieter Schwind & Peter-Helge Hauptmann ● Casa editrice Duncker & Humblot ● Pubblicato 2016 ● Edizione 1 ● Scaricabile 24 mesi ● Moneta EUR ● ID 9165328 ● Protezione dalla copia DRM sociale

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