Download e-book for iPad: Die körperschaftsteuerliche Organschaft (German Edition) by Lisa Landerer

By Lisa Landerer

Bachelorarbeit aus dem Jahr 2011 im Fachbereich Jura - Steuerrecht, observe: 1,7, Hochschule Pforzheim, Sprache: Deutsch, summary: Grundsätzlich gilt im Steuerrecht, dass jede natürliche und juristische individual einzeln steuerpflichtig ist. Dieser Grundsatz wird durch die steuerliche Organschaft ausgehebelt, so dass die Unternehmen, die sich als Organschaft zusammenschließen, ein Steuersubjekt darstellen. Eine Organschaft ist eine Verbindung von zwei oder mehreren Unternehmen, die in einem Unterordnungsverhältnis stehen. Das untergeordnete Unternehmen führt sein Jahresergebnis an das herrschende Unternehmen ab. Das Steuerrecht kennt die gewerbesteuerliche, körperschaftsteuerliche und die
umsatzsteuerliche Organschaft. Die wirtschaftliche Abhängigkeitsverhältnisse von Unternehmen, die sowohl
auf natürlicher als auch rechtlicher Umstände beruhen können waren
für den Gesetzgeber Anlass für betroffene Unternehmen auch eine einheitliche Besteuerung zu schaffen, da die beiden Ergebnisse stark miteinander verbunden sind. Die Vorschriften für die körperschaftsteuerliche Organschaft befinden sich in den §§ 14 ff. KStG. Von der Rechtssprechung wurde sie zwar schon Anfang des 20. Jahrhunderts anerkannt, aber erst mit dem Gesetz vom 15.08.1969 wurden die Vorschriften mit der Wirksamkeit ab dem VZ 1977 gesetzlich festgehalten. Seither unterliegen die Regelungen einigen Änderungen. Ebenso hat das BMF durch seine Verwaltungsanweisungen einige Regeln zur Anwendung der Vorschriften erteilt.[...]

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Get The Public-Private Nature of Charity Law PDF

By Kathryn Chan

Is charity legislations a 'private legislations' or a 'public legislation' topic? This ebook maps charity law's dating to the general public law-private legislation divide, arguing that charity legislation is better understood as a hybrid (public-private) felony culture that's continually trying to hold an equilibrium among the safety of the autonomy of property-owning contributors to direct and keep an eye on their wealth, and the furtherance of competing public visions of the nice. Of curiosity to students and charity legal professionals alike, The Public-Private Nature of Charity Law applies its particular lens either to conventional themes similar to the general public profit rule and charity law's principles of status, and to extra modern concerns similar to the co-optation of charitable assets by means of threatened welfare states and the emergence of social enterprise.

'This e-book could be learn through all who're attracted to the respective domain names of private and non-private legislation. Kathryn Chan brings new mild to the divide and divulges the best way either private and non-private legislations tell charity legislation. The ebook is refined, unique and rigorous, with an outstanding clutch of basic and secondary material.'
- Paul Craig, Professor of English legislations on the collage of Oxford and a Fellow of St John's College

'An unique and thought-provoking e-book which takes the a little bit unruly legislations of charities and, with nice perception and readability, is helping it to discover its position at the felony map.'
- Mary Synge, affiliate Professor in legislation on the college of Exeter

'Kathryn Chan's awesome monograph breaks new floor in its analytical process in the direction of charity within the glossy global. Her cautious learn is helping us to appreciate how charitable agencies partake of the values and matters of either private and non-private legislation, and to judge the power and weaknesses of other techniques to the governance of charitable enterprises.'
- Lionel Smith, Sir William C Macdonald Professor of legislations, McGill University

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Get Wolfis 101 Steuertipps für Unternehmer: Von der Gründung bis PDF

By Erich Wolf

Geniale Hinweise für Steuerzahler

Kein knochentrockener Steuerratgeber und schon gar kein seichtes Handbuch für Dummies: Ausgehend von einer flotten Rahmengeschichte, die von einer genialen Geschäftsidee und ihrer Umsetzung erzählt, eröffnet sich dem Leser in rund a hundred knappen Kapiteln die faszinierende Welt des Abgabenrechts. In locker-witziger Sprache beleuchtet Steuerexperte Erich Wolf von der Gründung bis zum erfolgreichen Verkauf eines Unternehmens jede unternehmerische Phase.

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Read e-book online Werbungskosten: Gesamtdarstellung mit Leitsatz-Datenbank PDF

By Ulrich Stache

Das Werk erläutert umfassend die Werbungskosten, die im Einkommensteuerrecht eine zentrale Rolle spielen und häufig Anlass zum Streit mit den Finanzbehörden geben. Ergänzt wird das Buch durch eine Leitsatz-Datenbank mit wichtigen vom BFH entschiedenen Einzelfällen - jeweils mit Verweis auf die Volltextentscheidung. Das ideale Werkzeug für eine schnelle Recherche und fundierte Beratung.

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Family: The Compact Among Generations (Bloomberg) by James E. Hughes PDF

By James E. Hughes

Why perform a little households thrive for generations? What money owed for the unhappy deterioration that others event? This ebook takes households and the pros who serve them past the now commonly accredited practices provided in Family Wealth and gives a view of Hughes's panoramic insights into what makes households flourish and fail. It lays out the foundation for the imaginative and prescient of relatives governance the writer has been constructing via his paintings and study. His recommendation addresses not just what to do yet find out how to take into consideration the advanced problems with kinfolk governance, progress, and balance and the continued problem of nurturing the happiness of every relations member.

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Download e-book for kindle: Federal Income Taxation of Partners and Partnerships in a by Karen C. Burke

By Karen C. Burke

finished advisor and reference instrument at the federal source of revenue taxation of companions and partnerships. trustworthy resource at the federal source of revenue taxation of companions and partnerships. textual content includes an authoritative precis at the association, tax accounting, allocations, distributions, and liabilities of a partnership. additionally discusses matters corresponding to contributed estate, partner-partnership transactions, shifting pursuits, and what occurs whilst a accomplice retires.

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Deceptive Advertising: Behavioral Study of A Legal Concept - download pdf or read online

By Jef Richards

this is often the 1st booklet designed to aid behavioral scientists within the training of scholarly or utilized examine concerning misleading ads as a way to finally have an effect on public coverage during this zone. simply because there has been an insufficient beginning upon which to construct a application of study for this subject, a three-part answer has been devised:
1) a overview of ways deception is considered and controlled
2) a thought of the way shoppers procedure misleading information
three) a delicate and constant technique of measuring deceptiveness.

this article offers certain discussions concerning the intersection of legislation and behavioral technological know-how and its software to misleading advertisements. In so doing, it deals an excellent origin upon which to base elevated behavioral examine into how shoppers are deceived by way of advertisements claims, and what cognitive techniques are fascinated by that deception.

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Trustee's Legal Companion, The: A Step-by-Step Guide to by Liza Hanks,Carol Elias Zolla PDF

By Liza Hanks,Carol Elias Zolla

You’re the trustee. Now what?

Living trusts are well known property making plans instruments, but when you’ve been selected to function a trustee, you’re most likely considering the place to start. The Trustee’s felony Companion has every thing you want to get geared up, start, and get the activity performed.
You’ll learn the way to:

  • come to a decision no matter if to tackle the task of trustee
  • arrange ongoing trusts for surviving spouses, young children, or beneficiaries with distinctive needs
  • make investments belief assets
  • get aid from legal professionals, accountants, monetary planners, and different experts
  • deal with taxes and get ready accountings
  • paintings successfully with beneficiaries, and
  • distribute belief estate.

The authors—attorneys who've helped many a bewildered trustee—show you, step-by-step, tips to administer a dwelling belief with confidence.

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Get Taxation and Development - A Comparative Study (Ius PDF

By Karen B. Brown

This quantity examines the tax structures of a few twenty nations to figure out even if their tax legislation are used to aid progress and improvement throughout borders in lower-income and bad nations. Given the severe fiscal improvement wishes of poorer nations and the significance of balance in those areas to the protection of populations through the global, using a country’s tax legislation to aid funding within the constructing international profits an important importance. This publication explores even if foreign criteria selling the basic values of the foremost tax structures of the area accommodate incentives for those international locations. additionally, it analyzes the best way adoption of rules by way of larger source of revenue international locations to guard their very own profit bases has a spill-over influence, impairing the power of constructing international locations to maintain their economies. Following an creation that synthesizes all over the world traits, the quantity comprises separate chapters for various nations detailing the underlying ambitions and values of every method and how within which the choice to hire (or no longer hire) incentives contains these ends. The chapters contain studies for: Australia, Belgium, Brazil, Croatia, Czech Republic, France, Hong Kong, Israel, Italy, Japan, the Maldives, the Netherlands, Poland, Portugal, South Africa, Uganda, uk, usa, and Venezuela.

The quantity memorializes the paintings of the final  Reporter and nationwide journalists on the Taxation and improvement consultation of the 19th Congress of the foreign Academy of Comparative legislation held in July, 2014, in Vienna, Austria.

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Download e-book for iPad: International Tax Controversies: A Practical Guide (2017 by Philip R. West,J. Walker Johnson,Michael Durst,Amanda Varma

By Philip R. West,J. Walker Johnson,Michael Durst,Amanda Varma

With the U.S. Justice division taking an ever-closer examine cross-border transactions and their tax implications, the hot International Tax Controversies: a pragmatic Guide presents a close roadmap to find out how to arrange for a tax audit that comprises a world part. growing and protecting the right kind transaction-related documentation, and figuring out what extra documentation should be wanted for a global exam, is essential to a profitable audit.

International Tax Controversies describes the method of the way a global audit proceeds, together with supplying info on:

  • How the IRS audit workforce is chosen
  • What the bounds are of the scope of the examination
  • The form of exam that might be carried out and the types of files that may must be supplied through the taxpayer and 3rd parties
  • The forms of enforcement tactics that could be brought

In foreign tax events, there are frequently conflicting positions taken via the U.S. inner evaluate provider and a non-U.S. tax authority. Tax treaties containing mutual contract methods (MAPs) are frequently invoked to guard the taxpayer from paying double taxes. International Tax Controversies describes the method in which MAPs can be invoked and a binding solution created.

As so much disagreements among overseas taxing entities contain move pricing concerns, there's often a chance to procure an enhance pricing contract (APA) to guard the taxpayer. International Tax Controversies analyzes the APA technique, delivering an in depth consultant on facilitating the method in your patron. It additionally describes the various tax info alternate treaties and agreements that the U.S. has entered into, and the effect they've got had at the U.S. taxpayer.

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