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Matthias Alber 
Gemeinnützigkeit im Ertragsteuerrecht [PDF ebook] 
Kommentar zu § 5 Abs. 1 Nr. 9 KStG und zu Umstrukturierungen bei steuerbegünstigten Körperschaften

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perlindungan daripada Matthias Alber: Gemeinnützigkeit im Ertragsteuerrecht (PDF)

Konsequent praxisorientiert beleuchtet der Kommentar alle Fragen zu den Voraussetzungen der Steuerbefreiung gemeinnütziger, mildtätiger und kirchlicher Körperschaften (Vereine, Verbände, Stiftungen, Gmb H, Genossenschaften und Betriebe gewerblicher Art).
Alle gemeinnützigkeitsrechtlichen Aspekte werden ausführlich dargestellt:
– Gemeinnützige Zwecke
– Satzung
– Mittelverwendung
– Rücklagenbildung
– Mitgliedsbeiträge
– Zuwendungsnachweise bei Spenden
– Kapitalertragsteuer
– Umstrukturierungsmöglichkeiten
– Steuerliche Folgen Besonders hervorzuheben ist darüber hinaus die Darstellung der Umstrukturierungsmöglichkeiten steuerbefreiter Körperschaften.

€77.99
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Jadual kandungan

Teil I: Körperschaftsteuerbefreiung von gemeinnützigen Körperschaften

Teil II: Ausnahmen von der Körperschaftsteuerbefreiung

Teil III: Umstrukturierungen i Sd Umw G und des Umw St G bei nach § 5 Abs 1 Nr 9 KSt G
steuerbefreiten Körperschaften

Stichwortverzeichnis

Mengenai Pengarang

Prof. Matthias Alber, Hochschule für öffentliche Verwaltung und Finanzen Ludwigsburg; Autor von zahlreichen Fachbüchern und Mitautor in Dötsch et al., Die Körperschaftsteuer; Dozent im Rahmen der Aus- und Fortbildung für Steuerberater.
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Bahasa Jerman ● Format PDF ● Halaman-halaman 419 ● ISBN 9783791041728 ● Saiz fail 6.8 MB ● Penerbit Schäffer-Poeschel ● Bandar raya Freiburg ● Negara DE ● Diterbitkan 2018 ● Muat turun 24 bulan ● Mata wang EUR ● ID 6285482 ● Salin perlindungan Social DRM

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Matthias Alber

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