Download e-book for kindle: Besteuerung bei Insolvenz (Betriebs-Berater Schriftenreihe/ by Gerrit Frotscher

By Gerrit Frotscher

Die eight. Auflage dieses Standardwerks verarbeitet die Erfahrungen mit der Insolvenzordnung und die Änderungen, die diese durch das ESUG erfahren hat, sowie die Auslegung, die der BFH den Vorschriften der Insolvenzordnung im Bereich des Insolvenzsteuerrechts gibt.
Während der Rechtsanwender bei einigen Problemen (z.B. bei den Folgen der Tätigkeit des vorläufigen Insolvenzverwalters) verhältnismäßig sicheren Boden unter den Füßen hat, ist dies bei anderen Fragen (z.B. der Besteuerung des Neuerwerbs des Schuldners oder den steuerlichen Folgen der Restschuldbefreiung) nicht der Fall. Hinzu kommt, dass der V. Senat des BFH seine Rechtsprechung zur Teilnahme von Umsatzsteuerforderungen am Insolvenzverfahren geändert und dadurch eine Vielzahl neuer Probleme geschaffen hat.

In seiner bewährten Weise bietet das Werk dem Rechtsanwender bei allen auftretenden Fragen Lösungsvorschläge, die eine sichere Beurteilung der anstehenden Rechtsfragen ermöglichen. Dabei wurde Rechtsprechung und Literatur vollständig eingearbeitet. Kritisch hinterfragt werden die Anweisungen der Finanzverwaltung, die weiterhin die Tendenz zeigen, aus fiskalischer Sicht die Stellung des Steuerfiskus zu verbessern.

Show description

Read or Download Besteuerung bei Insolvenz (Betriebs-Berater Schriftenreihe/ Steuerrecht) (German Edition) PDF

Best taxation law books

Erin M Collins,Edward M Robbins Jr.'s Internal Revenue Service Practice and Procedure Deskbook PDF

Complete assurance of the IRS Restructuring & Reform Act of 1998 (including Taxpayer invoice of Rights three) until you could have labored for the IRS, it really is beautiful not easy to get a deal with at the internal workings of this large governmental enterprise and use that details to so much successfully characterize your consumers. the hot 3rd version of the inner profit carrier perform & technique Deskbook - written by means of a former IRS Tax Examiner - places helpful insider how you can be just right for you, supplying confirmed concepts and practice-oriented suggestion for resolving IRS disputes.

Lee Hadnum's Offshore Tax Planning For UK Companies In 2014 PDF

February 2014 version in case you are drawn to offshore tax making plans regarding united kingdom businesses there are many possibilities to be had. during this booklet we express you the way and if you happen to can use your united kingdom corporation as a part of an offshore tax making plans strategy. What is integrated during this Book? Subjects lined include:How you should use your organization to establish an offshore subsidiary How to prevent the CFC ideas and exchange freed from tax utilizing offshore subsidiaries A distinctive rationalization of the hot CFC principles employing from April 2013 When and the way constructing a international department of your united kingdom corporation makes sense How forming your personal offshore finance corporation can lessen your online business tax price to simply over 5% How dividends from offshore subsidiaries are taxed within the UK How you could decrease united kingdom company tax in your corporation earnings should you go away the UK How fb & different businesses use tax treaties to minimize tax How tax treaty place of abode applies to united kingdom companies Migrating A united kingdom corporation & the effect of double tax treaties How you should use a united kingdom corporation as a tax effective foreign protecting company When and the way you should use a united kingdom corporation as a nominee How to get entry to the recent 10% price of company tax with the 2013 Patent Box How do you end up an offshore corporation isn't really linked to your united kingdom corporation?

Download PDF by Ana Cruz: Fundamentals of Taxation 2015 Edition (Accounting)

Emphasizing a hands-on method of tax schooling, each inspiration brought in basics of Taxation comprises significant routines that permit scholars to enhance what they're studying. This e-book is designed not to purely reveal starting tax scholars to tax legislation, yet to additionally educate the sensible intricacies all in favour of the guidance of a tax go back.

Download PDF by Russell Pike: I'm Not Ready Yet: Survivor's Guide- Handling a Loved One's

Hundreds and hundreds of books were released on Probate and property payment utilizing Wills or Intestate (lack of planning), so why if you happen to learn this one? while you're like most folks you don't have any notion the right way to deal with a enjoyed one’s property. you recognize you'll want to assemble records, dossier a lawsuit in Probate courtroom, care for executive organisations, collectors, heirs, monetary associations, and different claimants.

Additional resources for Besteuerung bei Insolvenz (Betriebs-Berater Schriftenreihe/ Steuerrecht) (German Edition)

Sample text

Download PDF sample

Besteuerung bei Insolvenz (Betriebs-Berater Schriftenreihe/ Steuerrecht) (German Edition) by Gerrit Frotscher

by Thomas

Rated 4.61 of 5 – based on 39 votes