German profit taxes:
Gespeichert in:
| Hauptverfasser: | , , , |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
München
UVK Verlag
[2021]
Tübingen Narr Francke Attempto Verlag GmbH & Co. KG [2021] |
| Ausgabe: | 6th Edition |
| Schlagworte: | |
| Online-Zugang: | Unbekannt Inhaltsverzeichnis |
| Beschreibung: | Literaturangaben |
| Beschreibung: | 324 Seiten Diagramme 21.5 cm x 15 cm |
| ISBN: | 9783739830247 3739830247 |
Internformat
MARC
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|---|---|---|---|
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| 003 | DE-604 | ||
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| 007 | t | ||
| 008 | 201204s2021 gw |||| |||| 00||| eng d | ||
| 015 | |a 20,N29 |2 dnb | ||
| 016 | 7 | |a 1213400481 |2 DE-101 | |
| 020 | |a 9783739830247 |c Broschur : EUR 29.99 (DE) |9 978-3-7398-3024-7 | ||
| 020 | |a 3739830247 |9 3-7398-3024-7 | ||
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| 035 | |a (DE-599)DNB1213400481 | ||
| 040 | |a DE-604 |b ger |e rda | ||
| 041 | 0 | |a eng | |
| 044 | |a gw |c XA-DE-BW | ||
| 049 | |a DE-1050 | ||
| 084 | |a QL 610 |0 (DE-625)141740: |2 rvk | ||
| 100 | 1 | |a Freichel, Christoph |d 1973- |e Verfasser |0 (DE-588)1111573468 |4 aut | |
| 245 | 1 | 0 | |a German profit taxes |c Christoph Freichel, Gernot Brähler, Christian Lösel, Andreas Krenzin |
| 250 | |a 6th Edition | ||
| 264 | 1 | |a München |b UVK Verlag |c [2021] | |
| 264 | 1 | |a Tübingen |b Narr Francke Attempto Verlag GmbH & Co. KG |c [2021] | |
| 300 | |a 324 Seiten |b Diagramme |c 21.5 cm x 15 cm | ||
| 336 | |b txt |2 rdacontent | ||
| 337 | |b n |2 rdamedia | ||
| 338 | |b nc |2 rdacarrier | ||
| 500 | |a Literaturangaben | ||
| 650 | 0 | 7 | |a Ertragsteuerrecht |0 (DE-588)4113470-9 |2 gnd |9 rswk-swf |
| 651 | 7 | |a Deutschland |0 (DE-588)4011882-4 |2 gnd |9 rswk-swf | |
| 655 | 7 | |0 (DE-588)4123623-3 |a Lehrbuch |2 gnd-content | |
| 689 | 0 | 0 | |a Deutschland |0 (DE-588)4011882-4 |D g |
| 689 | 0 | 1 | |a Ertragsteuerrecht |0 (DE-588)4113470-9 |D s |
| 689 | 0 | |5 DE-604 | |
| 700 | 1 | |a Brähler, Gernot |d 1972- |e Verfasser |0 (DE-588)123523397 |4 aut | |
| 700 | 1 | |a Lösel, Christian |d 1974- |e Verfasser |0 (DE-588)124765041 |4 aut | |
| 700 | 1 | |a Krenzin, Andreas |e Verfasser |0 (DE-588)1034996924 |4 aut | |
| 710 | 2 | |a UVK Verlagsgesellschaft mbH |0 (DE-588)106537268X |4 pbl | |
| 776 | 0 | |z 9783739880242 | |
| 776 | 0 | 8 | |i Erscheint auch als |n Online-Ausgabe |z 9783739880242 |
| 785 | 0 | 0 | |i Gefolgt von |z 978-3-7398-3228-9 |w (DE-604)BV049644922 |
| 856 | 4 | 2 | |m X:MVB |u https://www.narr.de/German-Profit-Taxes-53024 |v 2020-07-15 |3 Unbekannt |
| 856 | 4 | 2 | |m DNB Datenaustausch |q application/pdf |u http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=032453875&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |3 Inhaltsverzeichnis |
| 943 | 1 | |a oai:aleph.bib-bvb.de:BVB01-032453875 | |
Datensatz im Suchindex
| _version_ | 1811350485631762432 |
|---|---|
| adam_text |
TABLE
OF
CONTENTS
PREFACE
.
5
LIST
OF
ABBREVIATIONS
.
11
1
INTRODUCTION
TO
GERMAN
PROFIT
TAX
LAW
.
13
1.1
THE
IMPORTANCE
OF
TAXES
.
13
1.2
TAX
BURDEN
AND
TAX
JUSTICE
.
13
1.3
THE
THREE
TAX
DISCIPLINES
.
15
1.4
THE
TAX
SYSTEM
.
16
1.4.1
EARNINGS
OF
THE
STATE
.
16
1.4.1.1
TAXES
.
17
1.4.1.2
FEES.
18
1.4.1.3
CONTRIBUTIONS
.
18
1.4.1.4
SPECIAL
LEVIES
.
19
1.4.2
CLASSIFICATION
OF
THE
TAX
TYPES
.
19
1.4.3
TAXATION
TERMINOLOGY
.
21
1.4.3.1
TAXPAYER
AND/OR
TAXABLE
SUBJECT
.
21
1.4.3.2
SUBJECT
OF
TAXATION
AND/OR
TAXABLE
OBJECT
.
21
1.4.3.3
TAX
BASE
.
21
1.4.3.4
TAX
THRESHOLD,
TAX
ALLOWANCE,
DEDUCTIBLE
AMOUNT
.
21
1.4.3.5
TAX
RATE
AND
TAX
SCALE
.
22
1.4.4
TAX
SOVEREIGNTY
.
24
2
PERSONAL
INCOME
TAX
.
27
2.1
BASIC
PRINCIPLES
OF
PERSONAL
INCOME
TAX
.
27
2.1.1
CHARACTERIZATION,
IMPORTANCE
AND
PRINCIPLES
OF
PERSONAL
INCOME
TAX
.
27
2.1.1.1
LEGALBASIS
.
27
2.1.1.2
CHARACTERISTICS
AND
DEMARCATION
OF
THE
PERSONAL
INCOME
TAX
.
28
2.1.1.3
FISCAL
AND
ECONOMIC
IMPORTANCE
.
29
2.1.1.4
PRINCIPLES
OF
INCOME
TAXATION
.
29
2.1.1.5
THE
TWO
FORMS
OF
INCOME
TAX
ASSEMENT
.
31
2.1.2
PERSONAL
AND
IMPERSONAL
LIABILITY
FOR
PERSONAL
INCOME
TAX
.
33
2.1.3
PERSONAL
LIABILITY
FOR
PERSONAL
INCOME
TAX
.
33
8
TABLE
OF
CONTENTS
2.1.3.2
TYPES
OF
LIMITED
TAX LIABILITY
.
39
2.1.3.3
PROBLEM
OF
DOUBLE
TAXATION
.
41
2.1.4
IMPERSONAL
LIABILITY
FOR
PERSONAL
INCOME
TAX
.
41
2.1.4.1
THE
TYPES
OF
INCOME
.
41
2.1.4.2
DETERMINATION
OF
THE
PERSONAL
INCOME
TAX
.
48
2.1.4.3
CLASSIFICATION
OF
EARNINGS
AND
EXPENSES
.
49
2.1.5
TEMPORAL
ASSIGNMENT
.
54
2.1.5.1
ASSESSMENT
PERIOD
AND
DETERMINATION
PERIOD
.
54
2.1.5.2
FISCAL
YEAR
.
55
2.2
DETERMINATION
OF
TAXABLE
INCOME
.
58
2.2.1
DETERMINATION
OF
INCOME
.
58
2.2.1.1
OVERVIEW
OF
THE
METHODS
OF
DETERMINING
INCOME
.
58
2.2.1.2
DETERMINATION
OF
PROFIT
.
59
2.2.1.3
DETERMINATION
OF
SURPLUS
INCOME
.
67
2.2.2
SEVEN
TYPES
OF
INCOME
.
69
2.2.2.1
THE
PROFIT
INCOME
TYPES
.
70
2.2.2.2
THE
SURPLUS
INCOME
TYPES
.
89
2.2.2.3
COMPENSATION
AND
INCOME
FROM
PREVIOUS
EMPLOYMENT
(SEC.
24
ESTG)
.
119
2.2.3
DETERMINATION
OF
THE
TOTAL
AMOUNT
OF
INCOME
.
121
2.2.3.1
ELDERLY ALLOWANCE
(ALTERSENTLASTUNGSBETRAG)
.
121
2.2.3.2
TAX
ALLOWANCE
FOR
SINGLE
PARENTS
.
124
2.2.3.3
DEDUCTION
FOR
FARMERS
AND
FORESTERS
.
124
2.2.4
FISCAL
TREATMENT
OF
LOSSES
.
127
2.2.4.1
LOSS
COMPENSATION
.
127
2.2.4.2
LOSS
DEDUCTION
.
128
2.2.5
SPECIAL
EXPENSES
.
133
2.2.5.1
CONCEPT
OF
SPECIAL
EXPENSES
.
133
2.2.5.2
UNLIMITED
DEDUCTIBLE
SPECIAL
EXPENSES
.
134
2.2.5.3
LIMITED
DEDUCTIBLE
SPECIAL
EXPENSES
.
138
2.2.6
EXTRAORDINARY
EXPENSES
.
157
2.2.6.1
CONCEPT
OF
EXTRAORDINARY
EXPENSES
.
157
2.2.6.2
EXTRAORDINARY
EXPENSES
IN
GENERAL
CASES
.
159
2.2.6.3
EXTRAORDINARY
EXPENSES
IN
STANDARDIZED
CASES
.
160
2.2.7
FAMILY
BENEFIT
COMPENSATION
.
164
2.2.8
ASSESSMENT
BASIS
AND
SCALE
.
169
TABLE
OF
CONTENTS
9
2.2.8.1
THE
TAXABLE
INCOME
.
169
2.2.8.2
SCALED
INCOME
TAX
.
169
2.2.8.3
SPECIAL
RATES
ACCORDING TO
SECS.
34
AND
34A
ESTG
.
171
2.2.8.4
DETERMINATION
OF
THE
PERSONAL
INCOME
TAX
TO
BE
ASSESSED
.
184
2.2.8.5
DETERMINATION
OF
THE
FINAL
PAYMENT
AND/OR
THE
REFUND
ENTITLE
MENT
.
188
2.3
PARTNERSHIPS
.
195
2.3.1
CO-PARTNER
INCOME
.
196
2.3.2
OTHER
PARTNERS
OF
A
PARTNERSHIP
.
205
3
CORPORATE
INCOME
TAX
.
209
3.1
BASIC
PRINCIPLES
.
209
3.1.1
CHARACTERISTIC
FEATURES
.
211
3.1.2
PERSONAL
TAX
LIABILITY
.
213
3.1.2.1
UNLIMITED
TAX
LIABILITY
.
213
3.1.2.2
LIMITED
TAX
LIABILITY
.
215
3.1.3
TAX
EXEMPTION
.
215
3.2
TAX
ASSESSMENT
BASIS
.
215
3.2.1
DETERMINATION
OF
TAXABLE
INCOME
.
215
3.2.2
ADAPTATIONS
OF
THE
COMMERCIAL
BALANCE
SHEET
TO
THE
TAX
BALANCE
SHEET
.
217
3.2.3
ADDITIONS
AND
DEDUCTIONS
TO
DETERMINE
THE
TAXABLE
INCOME
OUT
SIDE
OF
THE
BALANCE
SHEET
.
218
3.2.3.1
HIDDEN
PROFIT
DISTRIBUTIONS
.
219
3.2.3.2
HIDDEN
EQUITY
CONTRIBUTIONS
.
228
3.2.3.3
TAX-EXEMPT
INCOME
FROM
INVESTMENTS
IN
ACCORDANCE
WITH
SEC.
8B
(1)
KSTG.
233
3.2.3.4
NON-DEDUCTIBLE
EXPENDITURES
IN
ACCORDANCE
WITH
SEC.
10
KSTG
.
235
3.2.3.5
NON-DEDUCTIBLE
EXPENDITURES
IN
ACCORDANCE
WITH
SECS.
4
(5),
(5B),
4H,
4J
ESTG,
SECS.
8A,
8B
(3)
AND
(5)
KSTG
.
236
3.2.3.6
DONATIONS
.
246
3.2.4
FROM
THE
TOTAL
AMOUNT
OF
INCOME
TO
THE
REMAINING
CORPORATE
INCOME
TAX
PAYMENT/REFUND
.
248
4
TRADE
TAX
.
255
4.1
BASIC
PRINCIPLES
.
255
4.1.1
CHARACTERIZATION
OF
TRADE
TAX
.
255
4.1.2
SUBJECT
OF
TAXATION
.
256
10
TABLE
OF
CONTENTS
4.1.3
PERSONAL
TAX
LIABILITY
.
260
4.2
BUSINESS
PROFIT
.
260
4.2.1
ADDITIONS
UNDER
SEC.
8
GEWSTG
.
262
4.2.2
DEDUCTIONS
UNDER
SEC.
9
GEWSTG
.
269
4.2.3
LOSS
CARRYFORWARD
.
276
4.2.4
TAX
ALLOWANCE,
FEDERAL
TAX
RATE,
MUNICIPAL
RATE
AND
ADVANCE
PAY
MENTS
.
277
4.3
BREAKDOWN
.
280
4.4
LUMP-SUM
CREDITING
OF
TRADE
TAX
.
281
4.5
FINAL
QUESTION
ON
TRADE
TAX
.
282
5
LEGAL
NEUTRALITY
OF
TAXATION
.
285
5.1
PRINCIPLE
OF
LEGAL
NEUTRALITY
OF
TAXATION
.
285
5.2
APPROACHES
FOR
THE
IMPLEMENTATION
OF
LEGAL
FORM
NEUTRAL
TAXATION
IN
GERMANY
.
287
6
FINAL
COMPREHENSIVE
CASE
.
293
6.1
INFORMATION
REGARDING
CORPORATE
INCOME
TAX
.
293
6.2
INFORMATION
REGARDING
PERSONAL
INCOME
TAX
.
294
6.3
SOLUTION
NOTES
.
294
6.4
SOLUTION
.
296
6.4.1
DETERMINATION
OF
THE
TAXABLE
INCOME/PROVISION
FOR
TRADE
TAX/
PROVISION
FOR
CORPORATE
INCOME
TAX
.
296
6.4.2
CALCULATION
OF
THE
TAX
LIABILITY
FOR
2018
.
297
6.4.2.1
APPLICATION
OF
THE
FLAT-RATE
WITHHOLDING
TAX
WITHIN
THE
MEAN
ING
OF
SEC.
32D
ESTG
.
298
6.4.2.2
APPLICATION
OF
THE
PARTIAL-INCOME
METHOD
WITHIN
THE
MEANING
OF
SEC.
3
NO.
40
LIT.
D
ESTG.
301
LIST
OF
FIGURES
.
305
LIST
OF
TABLES
.
308
TRANSLATIONS
.
309
ENGLISH
-
GERMAN
.
309
GERMAN
-
ENGLISH
.
315
INDEX
.
321 |
| adam_txt |
TABLE
OF
CONTENTS
PREFACE
.
5
LIST
OF
ABBREVIATIONS
.
11
1
INTRODUCTION
TO
GERMAN
PROFIT
TAX
LAW
.
13
1.1
THE
IMPORTANCE
OF
TAXES
.
13
1.2
TAX
BURDEN
AND
TAX
JUSTICE
.
13
1.3
THE
THREE
TAX
DISCIPLINES
.
15
1.4
THE
TAX
SYSTEM
.
16
1.4.1
EARNINGS
OF
THE
STATE
.
16
1.4.1.1
TAXES
.
17
1.4.1.2
FEES.
18
1.4.1.3
CONTRIBUTIONS
.
18
1.4.1.4
SPECIAL
LEVIES
.
19
1.4.2
CLASSIFICATION
OF
THE
TAX
TYPES
.
19
1.4.3
TAXATION
TERMINOLOGY
.
21
1.4.3.1
TAXPAYER
AND/OR
TAXABLE
SUBJECT
.
21
1.4.3.2
SUBJECT
OF
TAXATION
AND/OR
TAXABLE
OBJECT
.
21
1.4.3.3
TAX
BASE
.
21
1.4.3.4
TAX
THRESHOLD,
TAX
ALLOWANCE,
DEDUCTIBLE
AMOUNT
.
21
1.4.3.5
TAX
RATE
AND
TAX
SCALE
.
22
1.4.4
TAX
SOVEREIGNTY
.
24
2
PERSONAL
INCOME
TAX
.
27
2.1
BASIC
PRINCIPLES
OF
PERSONAL
INCOME
TAX
.
27
2.1.1
CHARACTERIZATION,
IMPORTANCE
AND
PRINCIPLES
OF
PERSONAL
INCOME
TAX
.
27
2.1.1.1
LEGALBASIS
.
27
2.1.1.2
CHARACTERISTICS
AND
DEMARCATION
OF
THE
PERSONAL
INCOME
TAX
.
28
2.1.1.3
FISCAL
AND
ECONOMIC
IMPORTANCE
.
29
2.1.1.4
PRINCIPLES
OF
INCOME
TAXATION
.
29
2.1.1.5
THE
TWO
FORMS
OF
INCOME
TAX
ASSEMENT
.
31
2.1.2
PERSONAL
AND
IMPERSONAL
LIABILITY
FOR
PERSONAL
INCOME
TAX
.
33
2.1.3
PERSONAL
LIABILITY
FOR
PERSONAL
INCOME
TAX
.
33
8
TABLE
OF
CONTENTS
2.1.3.2
TYPES
OF
LIMITED
TAX LIABILITY
.
39
2.1.3.3
PROBLEM
OF
DOUBLE
TAXATION
.
41
2.1.4
IMPERSONAL
LIABILITY
FOR
PERSONAL
INCOME
TAX
.
41
2.1.4.1
THE
TYPES
OF
INCOME
.
41
2.1.4.2
DETERMINATION
OF
THE
PERSONAL
INCOME
TAX
.
48
2.1.4.3
CLASSIFICATION
OF
EARNINGS
AND
EXPENSES
.
49
2.1.5
TEMPORAL
ASSIGNMENT
.
54
2.1.5.1
ASSESSMENT
PERIOD
AND
DETERMINATION
PERIOD
.
54
2.1.5.2
FISCAL
YEAR
.
55
2.2
DETERMINATION
OF
TAXABLE
INCOME
.
58
2.2.1
DETERMINATION
OF
INCOME
.
58
2.2.1.1
OVERVIEW
OF
THE
METHODS
OF
DETERMINING
INCOME
.
58
2.2.1.2
DETERMINATION
OF
PROFIT
.
59
2.2.1.3
DETERMINATION
OF
SURPLUS
INCOME
.
67
2.2.2
SEVEN
TYPES
OF
INCOME
.
69
2.2.2.1
THE
PROFIT
INCOME
TYPES
.
70
2.2.2.2
THE
SURPLUS
INCOME
TYPES
.
89
2.2.2.3
COMPENSATION
AND
INCOME
FROM
PREVIOUS
EMPLOYMENT
(SEC.
24
ESTG)
.
119
2.2.3
DETERMINATION
OF
THE
TOTAL
AMOUNT
OF
INCOME
.
121
2.2.3.1
ELDERLY ALLOWANCE
(ALTERSENTLASTUNGSBETRAG)
.
121
2.2.3.2
TAX
ALLOWANCE
FOR
SINGLE
PARENTS
.
124
2.2.3.3
DEDUCTION
FOR
FARMERS
AND
FORESTERS
.
124
2.2.4
FISCAL
TREATMENT
OF
LOSSES
.
127
2.2.4.1
LOSS
COMPENSATION
.
127
2.2.4.2
LOSS
DEDUCTION
.
128
2.2.5
SPECIAL
EXPENSES
.
133
2.2.5.1
CONCEPT
OF
SPECIAL
EXPENSES
.
133
2.2.5.2
UNLIMITED
DEDUCTIBLE
SPECIAL
EXPENSES
.
134
2.2.5.3
LIMITED
DEDUCTIBLE
SPECIAL
EXPENSES
.
138
2.2.6
EXTRAORDINARY
EXPENSES
.
157
2.2.6.1
CONCEPT
OF
EXTRAORDINARY
EXPENSES
.
157
2.2.6.2
EXTRAORDINARY
EXPENSES
IN
GENERAL
CASES
.
159
2.2.6.3
EXTRAORDINARY
EXPENSES
IN
STANDARDIZED
CASES
.
160
2.2.7
FAMILY
BENEFIT
COMPENSATION
.
164
2.2.8
ASSESSMENT
BASIS
AND
SCALE
.
169
TABLE
OF
CONTENTS
9
2.2.8.1
THE
TAXABLE
INCOME
.
169
2.2.8.2
SCALED
INCOME
TAX
.
169
2.2.8.3
SPECIAL
RATES
ACCORDING TO
SECS.
34
AND
34A
ESTG
.
171
2.2.8.4
DETERMINATION
OF
THE
PERSONAL
INCOME
TAX
TO
BE
ASSESSED
.
184
2.2.8.5
DETERMINATION
OF
THE
FINAL
PAYMENT
AND/OR
THE
REFUND
ENTITLE
MENT
.
188
2.3
PARTNERSHIPS
.
195
2.3.1
CO-PARTNER
INCOME
.
196
2.3.2
OTHER
PARTNERS
OF
A
PARTNERSHIP
.
205
3
CORPORATE
INCOME
TAX
.
209
3.1
BASIC
PRINCIPLES
.
209
3.1.1
CHARACTERISTIC
FEATURES
.
211
3.1.2
PERSONAL
TAX
LIABILITY
.
213
3.1.2.1
UNLIMITED
TAX
LIABILITY
.
213
3.1.2.2
LIMITED
TAX
LIABILITY
.
215
3.1.3
TAX
EXEMPTION
.
215
3.2
TAX
ASSESSMENT
BASIS
.
215
3.2.1
DETERMINATION
OF
TAXABLE
INCOME
.
215
3.2.2
ADAPTATIONS
OF
THE
COMMERCIAL
BALANCE
SHEET
TO
THE
TAX
BALANCE
SHEET
.
217
3.2.3
ADDITIONS
AND
DEDUCTIONS
TO
DETERMINE
THE
TAXABLE
INCOME
OUT
SIDE
OF
THE
BALANCE
SHEET
.
218
3.2.3.1
HIDDEN
PROFIT
DISTRIBUTIONS
.
219
3.2.3.2
HIDDEN
EQUITY
CONTRIBUTIONS
.
228
3.2.3.3
TAX-EXEMPT
INCOME
FROM
INVESTMENTS
IN
ACCORDANCE
WITH
SEC.
8B
(1)
KSTG.
233
3.2.3.4
NON-DEDUCTIBLE
EXPENDITURES
IN
ACCORDANCE
WITH
SEC.
10
KSTG
.
235
3.2.3.5
NON-DEDUCTIBLE
EXPENDITURES
IN
ACCORDANCE
WITH
SECS.
4
(5),
(5B),
4H,
4J
ESTG,
SECS.
8A,
8B
(3)
AND
(5)
KSTG
.
236
3.2.3.6
DONATIONS
.
246
3.2.4
FROM
THE
TOTAL
AMOUNT
OF
INCOME
TO
THE
REMAINING
CORPORATE
INCOME
TAX
PAYMENT/REFUND
.
248
4
TRADE
TAX
.
255
4.1
BASIC
PRINCIPLES
.
255
4.1.1
CHARACTERIZATION
OF
TRADE
TAX
.
255
4.1.2
SUBJECT
OF
TAXATION
.
256
10
TABLE
OF
CONTENTS
4.1.3
PERSONAL
TAX
LIABILITY
.
260
4.2
BUSINESS
PROFIT
.
260
4.2.1
ADDITIONS
UNDER
SEC.
8
GEWSTG
.
262
4.2.2
DEDUCTIONS
UNDER
SEC.
9
GEWSTG
.
269
4.2.3
LOSS
CARRYFORWARD
.
276
4.2.4
TAX
ALLOWANCE,
FEDERAL
TAX
RATE,
MUNICIPAL
RATE
AND
ADVANCE
PAY
MENTS
.
277
4.3
BREAKDOWN
.
280
4.4
LUMP-SUM
CREDITING
OF
TRADE
TAX
.
281
4.5
FINAL
QUESTION
ON
TRADE
TAX
.
282
5
LEGAL
NEUTRALITY
OF
TAXATION
.
285
5.1
PRINCIPLE
OF
LEGAL
NEUTRALITY
OF
TAXATION
.
285
5.2
APPROACHES
FOR
THE
IMPLEMENTATION
OF
LEGAL
FORM
NEUTRAL
TAXATION
IN
GERMANY
.
287
6
FINAL
COMPREHENSIVE
CASE
.
293
6.1
INFORMATION
REGARDING
CORPORATE
INCOME
TAX
.
293
6.2
INFORMATION
REGARDING
PERSONAL
INCOME
TAX
.
294
6.3
SOLUTION
NOTES
.
294
6.4
SOLUTION
.
296
6.4.1
DETERMINATION
OF
THE
TAXABLE
INCOME/PROVISION
FOR
TRADE
TAX/
PROVISION
FOR
CORPORATE
INCOME
TAX
.
296
6.4.2
CALCULATION
OF
THE
TAX
LIABILITY
FOR
2018
.
297
6.4.2.1
APPLICATION
OF
THE
FLAT-RATE
WITHHOLDING
TAX
WITHIN
THE
MEAN
ING
OF
SEC.
32D
ESTG
.
298
6.4.2.2
APPLICATION
OF
THE
PARTIAL-INCOME
METHOD
WITHIN
THE
MEANING
OF
SEC.
3
NO.
40
LIT.
D
ESTG.
301
LIST
OF
FIGURES
.
305
LIST
OF
TABLES
.
308
TRANSLATIONS
.
309
ENGLISH
-
GERMAN
.
309
GERMAN
-
ENGLISH
.
315
INDEX
.
321 |
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| author | Freichel, Christoph 1973- Brähler, Gernot 1972- Lösel, Christian 1974- Krenzin, Andreas |
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| ctrlnum | (OCoLC)1225881245 (DE-599)DNB1213400481 |
| discipline | Wirtschaftswissenschaften |
| discipline_str_mv | Wirtschaftswissenschaften |
| edition | 6th Edition |
| format | Book |
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| geographic | Deutschland (DE-588)4011882-4 gnd |
| geographic_facet | Deutschland |
| id | DE-604.BV047046472 |
| illustrated | Not Illustrated |
| index_date | 2024-07-03T16:07:08Z |
| indexdate | 2024-09-27T12:00:35Z |
| institution | BVB |
| institution_GND | (DE-588)106537268X |
| isbn | 9783739830247 3739830247 |
| language | English |
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| physical | 324 Seiten Diagramme 21.5 cm x 15 cm |
| publishDate | 2021 |
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| record_format | marc |
| spelling | Freichel, Christoph 1973- Verfasser (DE-588)1111573468 aut German profit taxes Christoph Freichel, Gernot Brähler, Christian Lösel, Andreas Krenzin 6th Edition München UVK Verlag [2021] Tübingen Narr Francke Attempto Verlag GmbH & Co. KG [2021] 324 Seiten Diagramme 21.5 cm x 15 cm txt rdacontent n rdamedia nc rdacarrier Literaturangaben Ertragsteuerrecht (DE-588)4113470-9 gnd rswk-swf Deutschland (DE-588)4011882-4 gnd rswk-swf (DE-588)4123623-3 Lehrbuch gnd-content Deutschland (DE-588)4011882-4 g Ertragsteuerrecht (DE-588)4113470-9 s DE-604 Brähler, Gernot 1972- Verfasser (DE-588)123523397 aut Lösel, Christian 1974- Verfasser (DE-588)124765041 aut Krenzin, Andreas Verfasser (DE-588)1034996924 aut UVK Verlagsgesellschaft mbH (DE-588)106537268X pbl 9783739880242 Erscheint auch als Online-Ausgabe 9783739880242 Gefolgt von 978-3-7398-3228-9 (DE-604)BV049644922 X:MVB https://www.narr.de/German-Profit-Taxes-53024 2020-07-15 Unbekannt DNB Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=032453875&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Freichel, Christoph 1973- Brähler, Gernot 1972- Lösel, Christian 1974- Krenzin, Andreas German profit taxes Ertragsteuerrecht (DE-588)4113470-9 gnd |
| subject_GND | (DE-588)4113470-9 (DE-588)4011882-4 (DE-588)4123623-3 |
| title | German profit taxes |
| title_auth | German profit taxes |
| title_exact_search | German profit taxes |
| title_exact_search_txtP | German profit taxes |
| title_full | German profit taxes Christoph Freichel, Gernot Brähler, Christian Lösel, Andreas Krenzin |
| title_fullStr | German profit taxes Christoph Freichel, Gernot Brähler, Christian Lösel, Andreas Krenzin |
| title_full_unstemmed | German profit taxes Christoph Freichel, Gernot Brähler, Christian Lösel, Andreas Krenzin |
| title_short | German profit taxes |
| title_sort | german profit taxes |
| topic | Ertragsteuerrecht (DE-588)4113470-9 gnd |
| topic_facet | Ertragsteuerrecht Deutschland Lehrbuch |
| url | https://www.narr.de/German-Profit-Taxes-53024 http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=032453875&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
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