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Kathrin Müller
Die ertrag- und umsatzsteuerrechtliche Behandlung des Internethandels [PDF ebook]

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Cover of Kathrin Müller: Die ertrag- und umsatzsteuerrechtliche Behandlung des Internethandels (PDF)

Die Entwicklung der Internetplattformen wirkt sich zunehmend auf das Wirtschaftsleben und den Handel aus. Dies stellt auch das Steuerrecht bei der Abgrenzung gewerblicher und unternehmerischer Tätigkeit vor Herausforderungen. Der vorliegende Band untersucht die steuerrechtliche Behandlung des Internethandels in ertrag- und umsatzsteuerrechtlicher Hinsicht. Er analysiert Rechtsprechung, Finanzverwaltung und Literatur und untersucht, ob Alternativen zu den bisherigen Ansätzen bestehen.

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Language German ● Format PDF ● ISBN 9783828879454 ● File size 2.9 MB ● Publisher Tectum Wissenschaftsverlag ● City Baden-Baden ● Country DE ● Published 2022 ● Edition 1 ● Downloadable 24 months ● Currency EUR ● ID 9301930 ● Copy protection Adobe DRM

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