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Dieses Buch erläutert praxisnah die rechtlichen Grundlagen der Pauschalbesteuerung im deutschen Investmentsteuerrecht, wobei allgemein auf die Grundlagen der transparenten Besteuerungen aufden Begriff der transparenten, der semi-transparenten sowie derintransparenten Besteuerung der Investmentfonds eingegangen wird.

Dieses Buch erläutert praxisnah die rechtlichen Grundlagen der Pauschalbesteuerung im deutschen Investmentsteuerrecht, wobei allgemein auf die Grundlagen der transparenten Besteuerungen auf den Begriff der transparenten, der semi-transparenten sowie der intransparenten Besteuerung der Investmentfonds eingegangen wird. Ferner wird die Besteuerung sog. „schwarzer Fonds“ nach § 18 Abs. 3 AuslInvestmG beleuchtet.


Boekdetails

Formaat
Paperback / softback
Uitgever
Springer Fachmedien Wiesbaden
Imprint
Springer Gabler
Auteur
Johannes Höring, Springer Gabler, Springer Fachmedien Wiesbaden
ISBN-13
9783658124854
Verschijningsdatum
2016-03-29
Taal
German
Editie
1. Aufl. 2016
Afmetingen
148 mm × 210 mm
Land van herkomst
NL

Paperback / softback

Die Pauschalbesteuerung im Investmentsteuerrecht: EuGH-Rechtsprechung in der Praxis

door Johannes Höring

€ 54,40
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