Körperschaftsteuer in der Unternehmenspraxis

Matthias Alber

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

Destek

Örtmek 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.

.

€26.96

İçerik tablosu

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.

Yazar hakkında

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.

Bu e-kitabı satın alın ve 1 tane daha ÜCRETSİZ kazanın!

Dil Almanca ● Biçim PDF ● Sayfalar 448 ● ISBN 9783834938213 ● Dosya boyutu 4.4 MB ● Yayımcı Springer Fachmedien Wiesbaden GmbH ● Kent Wiesbaden ● Ülke DE ● Yayınlanan 2014 ● İndirilebilir 24 aylar ● Döviz EUR ● Kimlik 3046446 ● Kopya koruma Sosyal DRM

Aynı yazardan daha fazla e-kitap / Editör

Matthias Alber

1.702 Bu kategorideki e-kitaplar

Hans Symoens & Bart Spriet: Wet & Duiding Fiscale procedure en fiscaal strafrecht

Handige en overzichtelijke bundeling van relevante wetgeving inzake de fiscale procedure (directe en indirecte belastingen) en de bepalingen van fiscaal strafrecht: Het laatste decennium zijn er meer …

EPUB

Flemenkçe

€159.99

Anthony C. Infanti: The Human Toll

How the thirteen colonies deployed the power of taxation to support, promote, and perpetuate the institution of slavery The Human Toll documents how the American colonies used tax law to dehumanize e …

John Crone: TAX FREE AT LAST

Tax Free at Last is a true story about income tax law, tracing its roots over 100 years from a simple tax collection method to the complex and often uncontrollable force it has become today. The book …

Sean Murphy Akins Sean Murphy Akins & Kandyce Lyndsey Jayasinghe: Litigating a Case in Tax Court

Litigating a Case in Tax Court is designed to cover every aspect of a United States Tax Court case from start to finish. Derived from a chapter in the classic Effectively Representing Your Client Bef …

Alexandre Akio Lage Martins: Tax Residence in Brazil

Unlocking the complexities of individual tax residence is crucial for navigating both domestic and international income taxation. However, Brazil’s current tax residence rules have fallen behind the …

Tax Effort and Tax Potential in Timor-Leste

New empirical analysis shows that fiscal policy in Timor-Leste has been unable to stabilize macroeconomic fluctuations over the last couple of decades. Timor-Leste collects relatively little non-oil …

Renan Do Nascimento Couto: Cryptocurrency taxation

O livro tem como elemento central a análise de fatos geradores tributários decorrentes do uso de criptomoedas como ativos de pagamentos (principalmente) e investimentos (residualmente). A premissa pe …

A Comparative Analysis of Tax Administration in Asia and the Pacific-Seventh Edition

Assessing how Asia and the Pacific can benefit from stronger tax systems, this comparative analysis drills down into the set-ups and performance of revenue bodies in 41 economies to highlight reform …

Estimating Value-Added Tax Using a Supply and Use Framework

Value-added tax (VAT) generates significant government revenue in many countries and given their broad coverage, VAT measurements are useful indicators for economic and fiscal analyses. This publicat …

Steven Sheffrin: Behind Tax Policy Controversies

This book is designed to be a short, critical introduction to the controversies in tax policy. The main thesis of the book is that there is a deeper substructure to debates about tax policy that unde …

ERROR	نأسف - رغم أننا بذلنا قصارى جهدنا: حدث خطأ
Type	database
Message	You have an error in your SQL syntax; check the manual that corresponds to your MariaDB server version for the right syntax to use near "AND SUBSTRING(categories_id,4,1) != "0") AS cat4, (SELECT categorie..." at line 5
Query	SELECT (SELECT categories_id FROM categories_description WHERE language_id = 11 AND categories_id = 000) AS cat1, (SELECT categories_id FROM categories_description WHERE language_id = 11 AND categories_id = 00 AND SUBSTRING(categories_id,2,1) != "0") AS cat2, (SELECT categories_id FROM categories_description WHERE language_id = 11 AND categories_id = 0 AND SUBSTRING(categories_id,3,1) != "0") AS cat3, (SELECT categories_id FROM categories_description WHERE language_id = 11 AND categories_id = AND SUBSTRING(categories_id,4,1) != "0") AS cat4, (SELECT categories_name FROM categories_description WHERE language_id = 11 AND categories_id = 000) AS cat1name, (SELECT categories_name FROM categories_description WHERE language_id = 11 AND categories_id = 00 AND SUBSTRING(categories_id,2,1) != "0") AS cat2name, (SELECT categories_name FROM categories_description WHERE language_id = 11 AND categories_id = 0 AND SUBSTRING(categories_id,3,1) != "0") AS cat3name, (SELECT categories_name FROM categories_description WHERE language_id = 11 AND categories_id = AND SUBSTRING(categories_id,4,1) != "0") AS cat4name, (SELECT url_text FROM commerce_seo_url_without_language WHERE categories_id = 000) AS cat1url, (SELECT url_text FROM commerce_seo_url_without_language WHERE categories_id = 00 AND SUBSTRING(categories_id,2,1) != "0") AS cat2url, (SELECT url_text FROM commerce_seo_url_without_language WHERE categories_id = 0 AND SUBSTRING(categories_id,3,1) != "0") AS cat3url, (SELECT url_text FROM commerce_seo_url_without_language WHERE categories_id = AND SUBSTRING(categories_id,4,1) != "0") AS cat4url, (SELECT wod_count_products FROM categories WHERE categories_id = 000) AS cat1cnt, (SELECT wod_count_products FROM categories WHERE categories_id = 00 AND SUBSTRING(categories_id,2,1) != "0") AS cat2cnt, (SELECT wod_count_products FROM categories WHERE categories_id = 0 AND SUBSTRING(categories_id,3,1) != "0") AS cat3cnt, (SELECT wod_count_products FROM categories WHERE categories_id = AND SUBSTRING(categories_id,4,1) != "0") AS cat4cnt

ERROR

İçerik tablosu

Yazar hakkında

Aynı yazardan daha fazla e-kitap / Editör

1.702 Bu kategorideki e-kitaplar

Kullanıcı dilini değiştir

Modal