Körperschaftsteuer in der Unternehmenspraxis

Matthias Alber

Matthias Alber
Körperschaftsteuer in der Unternehmenspraxis [PDF ebook]
Steuerliche Optimierung für Unternehmer und Unternehmen

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Capa do Matthias Alber: Körperschaftsteuer in der Unternehmenspraxis (PDF)

Die Körperschaftsteuer ist eine besondere Art der Einkommensteuer für juristische Personen, Kapitalgesellschaften, andere Personenvereinigungen und Vermögensmassen. Besteuerungsgrundlage ist das Einkommen innerhalb eines Kalenderjahres, welches anhand der Vorschriften des Einkommensteuergesetzes und des Körperschaftsteuergesetzes ermittelt wird.

Dabei gilt es in der Unternehmenspraxis einige Besonderheiten zu beachten. Das Buch vermittelt mit Fallbeispielen und Muster-Berechnungen die wichtigsten Praxisfälle der Körperschaftsteuer. Zahlreiche im Unternehmensalltag anwendbare Hinweise helfen bei der Steueroptimierung.

Der Steuerrechtsexperte Prof. Matthias Alber legt zudem ein besonderes Augenmerk auf die Schwerpunktthemen Bezüge des Gesellschafter- Geschäftsführers sowie Sanierungsmaßnahmen des Gesellschafters in der Krise der Gmb H.

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€26.96

Tabela de Conteúdo

Grundsätze der Einkommensermittlung.- Steuerliche Auswirkungen von Gewinnausschüttungen.-Bezüge des Gesellschafter-Geschäftsführers.- Sanierungsmaßnahmen des Gesellschafters in der Krise der Gmb H.- Offene und verdeckte Einlagen.- Voraussetzungen und Rechtsfolgen der ertragsteuerlichen Organschaft.-Liquidationsbesteuerung.- Umwandlungssteuerrecht.

Sobre o autor

Prof. Matthias Alber war viele Jahre in der Finanzverwaltung Baden-Württemberg sowie dem Finanzministerium tätig. Seit 2010 lehrt er Unternehmenssteuerrecht an der Hochschule für öffentliche Verwaltung und Finanzen in Ludwigsburg.

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Língua Alemão ● Formato PDF ● Páginas 448 ● ISBN 9783834938213 ● Tamanho do arquivo 4.4 MB ● Editora Springer Fachmedien Wiesbaden GmbH ● Cidade Wiesbaden ● País DE ● Publicado 2014 ● Carregável 24 meses ● Moeda EUR ● ID 3046446 ● Proteção contra cópia DRM social

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