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Monika Jachmann-Michel
Die Besteuerung der Kapitaleinkünfte [PDF ebook]

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Neue Entwicklungen zur Abgeltungsteuer
Prof. Dr. Monika Jachmann-Michel informiert 15 Jahre nach Einführung der Abgeltungsteuer in der 3. Auflage detailliert über die Konturen, die die Besteuerung der Kapitaleinkünfte neben gesetzlichen Anpassungen vor allem durch die Rechtsprechung des BFH seither gewonnen hat. Behandelt werden die materiell-rechtlichen Grundsätze der Kapitaleinkommensbesteuerung, vorgezeichnet in § 20 ESt G und § 17 ESt G, das Kapitalertragsteuer-Abzugsverfahren sowie Ausnahmen von der Abgeltungsteuer gemäß § 32d ESt G. Hinzu kommt ein Blick speziell auf Dividendenarbitrage-Geschäfte.
Dieser vollständig überarbeitete und aktualisierte Leitfaden ist auf dem Stand 1.1.2024.
Expertenwissen
Die Autorin Professorin Dr. Monika Jachmann-Michel ist Vorsitzende Richterin des für Kapitalvermögen zuständigen VIII. Senats am Bundesfinanzhof.
Zielgruppen:
Steuerberatung
Fachanwaltschaft für Steuerrecht
Finanzgerichte
Dozentinnen und Dozenten für Steuerrecht
Studierende für Steuerrecht

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Language German ● Format PDF ● Pages 238 ● ISBN 9783415075856 ● File size 2.8 MB ● Publisher Richard Boorberg Verlag ● City Stuttgart ● Country DE ● Published 2024 ● Edition 3 ● Downloadable 24 months ● Currency EUR ● ID 9326911 ● Copy protection Social DRM

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