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Sebastian Lehmann
Steuerliche Berücksichtigung der Wertminderung ausländischer Unternehmensbeteiligungen [EPUB ebook]

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Bìa của Sebastian Lehmann: Steuerliche Berücksichtigung der Wertminderung ausländischer Unternehmensbeteiligungen (ePUB)

Bachelorarbeit aus dem Jahr 2007 im Fachbereich Jura – Steuerrecht, Note: 15, 0, Universität Osnabrück (Institut für Finanz- und Steuerrecht), Sprache: Deutsch, Abstract: Nach dem Eu GH-Urteil in der Rechtsache ‘Rewe-Zentralfinanz’ vom 29.03.2007 scheint eine Neuregelung der Teilwertabschreibung auf ausländische Unternehmensbeteiligungen unumgänglich.
Die vorliegende Arbeit erläutert zunächst die aktuelle gesetzliche Regelung einer Teilwertabschreibung auf ausländische Unternehmensbeteiligungen.
Im zweiten Teil wird das Urteil in der Rs. Rewe-Zentralfinanz analysiert und ein Ausblick über eine künftige Neuregelung der Teilwertabschreibung auf ausländische Unternehmensbeteiligungen gegeben.

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Ngôn ngữ tiếng Đức ● định dạng EPUB ● ISBN 9783638744041 ● Nhà xuất bản GRIN Verlag ● Thành phố München ● Quốc gia DE ● Được phát hành 2007 ● Phiên bản 1 ● Có thể tải xuống 24 tháng ● Tiền tệ EUR ● TÔI 3825630 ● Sao chép bảo vệ không có

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Sebastian Lehmann

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