E-kitap > Sosyal Bilimler > Kanun > Ticaret Hukuku, İşletme Hukuku > Klaus-Dieter Drüen: Selbstständigkeit im Handwerk unter besonderer Berücksichtigung der Betriebsnachfolge (PDF)

Klaus-Dieter Drüen
Selbstständigkeit im Handwerk unter besonderer Berücksichtigung der Betriebsnachfolge [PDF ebook]
Steuerrechtliche Rahmenbedingungen und Erleichterungen de lege lata und de lege ferenda

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Örtmek Klaus-Dieter Drüen: Selbstständigkeit im Handwerk unter besonderer Berücksichtigung der Betriebsnachfolge (PDF)

Das vorliegende Werk beschäftigt sich mit dem Thema der Unterstützung von Gründungen sowie Betriebsübergaben von Handwerksbetrieben. Während das geltende Steuerrecht in Deutschland bereits Anreize zur Erleichterung der Gründung und Übergabe von kleinen und mittleren Betrieben im allgemeinen (z.B. durch Investitionsabzugsbeträge und Sonderabschreibungen) und für Handwerksbetriebe insbesondere (z.B. durch Steuerermäßigungen für Handwerkerleistungen) vorsieht, bestehen weitere Potentiale, Selbständigkeit und Betriebsnachfolge steuerrechtlich zu fördern.

Vor dem Hintergrund eines jeweils interperiodischen als auch europäischen Rechtsvergleichs unterbreitet diese Studie weiterführende Ideen und konkrete Vorschläge zum materiellen Steuerrecht und zum Steuervollzug mit dem Ziel eines noch gründer- und übernahmefreundlicheren Steuerrechts.

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Dil Almanca ● Biçim PDF ● Sayfalar 82 ● ISBN 9783748924159 ● Dosya boyutu 1.8 MB ● Yayımcı Nomos Verlagsgesellschaft mbH & Co. KG ● Kent Baden-Baden ● Ülke DE ● Yayınlanan 2021 ● Baskı 1 ● İndirilebilir 24 aylar ● Döviz EUR ● Kimlik 9409136 ● Kopya koruma olmadan

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Klaus-Dieter Druen

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