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Andrea Walter
Verdeckte Gewinnausschüttung und Wettbewerbsverbot [PDF ebook]

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Capa do Andrea Walter: Verdeckte Gewinnausschüttung und Wettbewerbsverbot (PDF)

Im Mittelpunkt der Betrachtung steht die Zurechnung von Gewinnen aus konkurrierender wirtschaftlicher Betätigung eines Anteilseigners gegenüber seiner Gesellschaft. Die bisher ergangenen Entscheidungen des Bundesfinanzhofes zu dem von ihm für das Steuerrecht ‘entdeckten’ Wettbewerbsverbot ließen die Praxis aufschrecken und waren Anlaß lebhafter Kritik. Thema dieser Arbeit ist es, diese Rechtsauffassung des Bundesfinanzhofes zu hinterfragen. Es sollen zunächst Grundlagen einer verdeckten Gewinnausschüttung wie auch des gesellschaftsrechtlichen Wettbewerbsverbotes aufgezeigt werden, um diese Bereiche einer wertenden Betrachtung zuzuführen.

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Língua Alemão ● Formato PDF ● ISBN 9783642588952 ● Editora Springer Berlin Heidelberg ● Publicado 2013 ● Carregável 3 vezes ● Moeda EUR ● ID 6328061 ● Proteção contra cópia Adobe DRM

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