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L'interprétation des clauses anti-abus contenues dans les conventions fiscales bilatérales
Autor:in:
Till Jouaux (Author)
Category:
Diploma Thesis , 2010 , Grade: 17
Price:
US$ 0.99
Familienstiftungen. Ertragsteuerliche Gestaltungspotentiale im Hinblick auf Immobilieneigentum
Autor:in:
Hannah Arija Ilchmann (Author)
Category:
Bachelor Thesis , 2022 , Grade: 1,0
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US$ 20.99
Die bilanzielle Behandlung von Spielerwerten im Fußball. Divergierende Aktivierungskonzeptionen von Handels- und Steuerbilanz
Autor:in:
Thomas Schmidt (Author)
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Bachelor Thesis , 2015 , Grade: 15
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US$ 31.99
Der Verkauf einer heilberuflichen Einzelpraxis
Eine ertragsteuerliche Analyse
Autor:in:
Birgül Demir (Author)
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Bachelor Thesis , 2020 , Grade: 2,0
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US$ 31.99
Missbräuchliche Vermeidung der Betriebsstättenbegründung im Lichte von BEPS Action 7
Autor:in:
Eva-Maria Bauer (Author)
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Bachelor Thesis , 2016 , Grade: Gut
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US$ 12.99
Steuerliche Auswirkungen deutscher Direktinvestitionen in der Russischen Föderation
Autor:in:
Georg Farafonow (Author)
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Bachelor Thesis , 2014 , Grade: 2,3
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US$ 20.99
Steuerliche Behandlung von Funktionsverlagerungen mittels hypothetischem Fremdvergleich nach dem AStG
Autor:in:
Patrick Zabel (Author)
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Bachelor Thesis , 2016
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US$ 31.99
Rückwirkung im Steuerrecht. Arten und legitime Rückwirkungstatbestände
Autor:in:
Daniel Will (Author)
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Bachelor Thesis , 2015 , Grade: 11 Punkte
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US$ 17.99
Die Aufgabe der selbständigen Erwerbstätigkeit. Zu den Steuerfolgen nach schweizerischem Recht
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Sebastian Hünninger (Author)
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Bachelor Thesis , 2011
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US$ 17.99
Der Rundfunkbeitrag. Eine abgaben- und verfassungsrechtliche Betrachtung
Autor:in:
Franz Meschke (Author)
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Bachelor Thesis , 2014 , Grade: 1,0
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US$ 16.99
Die steuerliche Behandlung des Gewinnanteils eines Komplementärs einer KGaA
Autor:in:
Jonas Kniep (Author)
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Master's Thesis , 2014 , Grade: 1,0
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US$ 20.99
Steuerrechtliche Aspekte der Unternehmenssanierung
Autor:in:
Carina Junger (Author)
Category:
Bachelor Thesis , 2014 , Grade: 1,5
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US$ 36.99
Umsatzsteuerbefreiung von ärztlichen Heilbehandlungen im Spiegel der 90-jährigen Umsatzsteuergeschichte
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Lisanne Leder (Author)
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Bachelor Thesis , 2014 , Grade: 1,3
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US$ 15.99
Der Nießbrauch an Personen- und Kapitalgesellschaftsanteilen im Gesellschafts- und Steuerrecht
Autor:in:
Franz Meschke (Author)
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Examination Thesis , 2013 , Grade: 10
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US$ 17.99
Die Sanierungsklausel des Körperschaftsteuergesetzes als rechtswidrig gewährte Beihilfe nach den Verträgen der Europäischen Union?
Autor:in:
Paul Koltermann (Author)
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Bachelor Thesis , 2012 , Grade: 1,3
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US$ 15.99
Verfassungsrechtliche Kriterien und Grenzen für Nichtanwendungserlasse im Steuerrecht
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Niki Pappa (Author)
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Bachelor Thesis , 2012 , Grade: 1,5
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US$ 33.99
Die „eigene/ tatsächliche wirtschaftliche Tätigkeit“ im Steuerrecht
Substanzanforderungen an ausländische Kapitalgesellschaften im Rahmen der §§ 8 Abs. 2 AStG, 50d Abs. 3 EStG und 42 AO
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Roman Deringer (Author)
Category:
Diploma Thesis , 2013 , Grade: 1,7
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US$ 36.99
Vertrauensschutz im Steuerrecht
Rechtsmethodische Untersuchung unter besonderer Beachtung der Rechtshistorie
Autor:in:
Hans-Joachim Berner (Author)
Category:
Examination Thesis , 2012 , Grade: 13
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US$ 0.99
Einkünftequalifikations- und Zurechnungskonflikte bei Personengesellschaften im internationalen Steuerrecht
Unter Berücksichtigung von Sonderbetriebseinnahmen und -ausgaben
Autor:in:
Christian Baltes (Author)
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Bachelor Thesis , 2012 , Grade: 1,3
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US$ 31.99
Die Besteuerung immaterieller Wirtschaftsgüter in multinationalen Unternehmen
Marketing Intangibles
Autor:in:
Stefan Kolzuniak (Author)
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Bachelor Thesis , 2012
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US$ 36.99
Umwandlungssteuerrechtlicher Teilbetriebsbegriff und Europarecht
Autor:in:
Dipl. Kfm., LL.M. Tim Gutzeit (Author)
Category:
Master's Thesis , 2013 , Grade: 2,0
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US$ 18.99
Die GmbH und Co. KG im nationalen und internationalen Steuerrecht
Autor:in:
Susanne Schmidt (Author)
Category:
Master's Thesis , 2012 , Grade: 1,7
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US$ 36.99
Zweifelsfragen im Zusammenhang mit §§ 20 bis 23 UmwStG durch das SEStEG
Autor:in:
Florian Zepf (Author)
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Diploma Thesis , 2008 , Grade: 1,3
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US$ 17.99
Off-Balance-Leasing im HGB, EStG und den IFRS
Autor:in:
Simon Euhus (Author)
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Master's Thesis , 2010 , Grade: 1,5
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US$ 41.99
Ein wirksames Mittel gegen Umsatzsteuerbetrug: Das Reverse-Charge-Verfahren in Deutschland
Autor:in:
Marina Auer (Author)
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Bachelor Thesis , 2012 , Grade: 1,7
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US$ 39.99
Die elektronische Rechnung beim Vorsteuerabzug
Autor:in:
Natascha Wehe (Author)
Category:
Bachelor Thesis , 2012 , Grade: 1,3
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US$ 34.99
Der Wechsel der GmbH in die GmbH & Co. KG - eine zivilrechtliche Betrachtungsweise
Rechtsformwechsel
Autor:in:
Yasemin Dogangünes (Author)
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Bachelor Thesis , 2011 , Grade: 2,0
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US$ 15.99
Die steuerliche Behandlung der Verschmelzung von einer Kapitalgesellschaft auf eine andere Kapitalgesellschaft
Autor:in:
Esra Sari (Author)
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Bachelor Thesis , 2012 , Grade: 2,0
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US$ 22.99
Besteuerung in der Insolvenz
Autor:in:
Johannes Stößel (Author)
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Bachelor Thesis , 2012 , Grade: 1,7
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US$ 20.99
Illegale Steuerflucht: Bekämpfung und Regularisierung in Deutschland und der Schweiz
Autor:in:
Vanessa Richthammer (Author)
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Bachelor Thesis , 2012 , Grade: 1,0
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US$ 31.99
Kinderbetreuungskosten: Ein steuerrechtlicher Blick in die Vergangenheit, Gegenwart und Zukunft
Autor:in:
Carolin Kirstein (Author)
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Bachelor Thesis , 2012 , Grade: 1,3
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US$ 31.99
Der Functionally Separate Entity Approach: Die Umsetzung im neuen Artikel 7 OECD-MA 2010 und seine Auswirkungen
Autor:in:
Michael Feldner (Author)
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Master's Thesis , 2012 , Grade: 1,0
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US$ 31.99
Überführung von Wirtschaftsgütern in EU–Mitgliedstaaten im Spannungsfeld von europäischen Grundfreiheiten und nationalen Steuerinteressen
Autor:in:
Alena Kathrin Weihenmaier (Author)
Category:
Bachelor Thesis , 2012 , Grade: 1,1
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US$ 20.99
Der Untergang von Verlusten nach § 8c KStG und das objektive Nettoprinzip
Entwicklung und Darstellung der Norm, rechtspolitische und verfassungsrechtliche Bedenken
Autor:in:
Georg Lorenz (Author)
Category:
Bachelor Thesis , 2011 , Grade: 13
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US$ 31.99
Die Besteuerung der Funktionsverlagerung nach dem Unternehmensteuerreformgesetz 2008
Autor:in:
Diplom-Wirtschaftsjurist (Univ.), Diplom-Betriebswirt (BA) Jochen Doster (Author)
Category:
Diploma Thesis , 2008 , Grade: 1,3
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US$ 36.99
Die körperschaftsteuerliche Organschaft
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Lisa Landerer (Author)
Category:
Bachelor Thesis , 2011 , Grade: 1,7
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US$ 20.99
Verlustbehandlung bei grenzüberschreitenden Verschmelzungen im Verhältnis Österreich/Deutschland
Autor:in:
Robert Migglautsch, Dr. (Author)
Category:
Doctoral Thesis / Dissertation , 2010 , Grade: 3
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US$ 41.99
Qualifikationskonflikte des Sonderbetriebsvermögens auf DBA Ebene
„Outbound – Investition“ eines deutschen Gesellschafters in Form einer GmbH
Autor:in:
Christian Kahlenberg (Author)
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Bachelor Thesis , 2010 , Grade: 1,3
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US$ 31.99
Die Besteuerung der Veräußerung von im Privatvermögen gehaltenen Anteilen an Kapitalgesellschaften unbeschränkt steuerpflichtiger natürlicher Personen nach § 17 EStG
Autor:in:
Stefan Miller (Author)
Category:
Bachelor Thesis , 2011 , Grade: 1,3
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US$ 31.99
Das Doppelbesteuerungsabkommen zur Erbschaft- und Schenkungsteuer zwischen Deutschland und Frankreich
Autor:in:
Susanne Karl (Author)
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Bachelor Thesis , 2011 , Grade: 2,0
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US$ 31.99
Vermeidung der Doppelbesteuerung im internationalen Erbfall
Autor:in:
Benjamin Cichos (Author)
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Diploma Thesis , 2009 , Grade: 1,3
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US$ 31.99
Steuerliche Aspekte der familieninternen Unternehmensnachfolge bei der GmbH
Den Generationenwechsel erfolgreich gestalten
Autor:in:
Sven Kampfert (Author)
Category:
Master's Thesis , 2010
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US$ 36.99
Erb- und schenkungsteuerrechtliche Behandlung von Unternehmensvermögen nach dem Erbschaftsteuerreformgesetz 2009
Autor:in:
Dipl.-Finanzwirt - Dipl.-Wirt.-Jur. Sebastian Stiller (Author)
Category:
Diploma Thesis , 2009 , Grade: 2,0
Price:
US$ 36.99
Selbstanzeige oder Steueramnestie – Indifferenzüberlegungen
Autor:in:
Oliver Würtenberger (Author)
Category:
Diploma Thesis , 2004 , Grade: 2,0
Price:
US$ 36.99
§ 42 AO n.F. - Ein Vergleich der alten und neuen Rechtslage
Autor:in:
Hendrik Schöler (Author)
Category:
Master's Thesis , 2009 , Grade: magna cum laude
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US$ 18.99
Die österreichische Gruppenbesteuerung als Vorbild für eine Neuregelung der deutschen Organschaft
Autor:in:
Dominik Halbmeyer (Author)
Category:
Master's Thesis , 2010 , Grade: 1,0
Price:
US$ 36.99
Ertrag- und verkehrsteuerliche Probleme bei der Behandlung von Public Private Partnerships (PPPs) und ihren Investoren
Autor:in:
CPA, M.A. Timo Duits (Author)
Category:
Diploma Thesis , 2007 , Grade: 1,7
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US$ 36.99
Die Verlustabzugsbeschränkung für Kapitalgesellschaften im Wandel der Zeit
Bestandsaufnahme und Auswirkungen für die Gestaltungspraxis
Autor:in:
Susanne Eck (Author)
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Master's Thesis , 2010 , Grade: 2,0
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US$ 36.99
Der Investitionsabzugsbetrag nach § 7g EStG bei Einzelunternehmen
Autor:in:
Markus Wagner (Author)
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Master's Thesis , 2009 , Grade: 1,3
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US$ 31.99
Private Equity im deutschen Steuersystem
Autor:in:
Kristin Kirchner (Author)
Category:
Diploma Thesis , 2008 , Grade: 1,3
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US$ 36.99
Steuerliche Verlustvorträge bei Umstrukturierung von Gesellschaften
Autor:in:
Diplom-Betriebswirt (FH) Daniel Göllner (Author)
Category:
Diploma Thesis , 2009 , Grade: 1,3
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US$ 36.99
Die stille Gesellschaft im Abgabenrecht
Autor:in:
Marén Kalz (Author)
Category:
Bachelor Thesis , 2008 , Grade: 1
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US$ 19.99
Besteuerung der Europäischen Aktiengesellschaft
Autor:in:
Rainer Englisch (Author)
Category:
Diploma Thesis , 2009 , Grade: 1,7
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US$ 36.99
Die Auswirkungen der Unternehmensteuerreform 2008 auf kleine und mittlere Unternehmen
Die wichtigsten Änderungen für KMU
Autor:in:
Jörg Hofele (Author)
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Bachelor Thesis , 2008 , Grade: 1,7
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US$ 36.99
Der Wegfall der umgekehrten Maßgeblichkeit durch das Bilanzrechtsmodernisierungsgesetz (BilMoG) und die Auswirkungen auf den Gläubigerschutz
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Philipp Jahn (Author)
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Diploma Thesis , 2009 , Grade: 1,7
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US$ 36.99
Zu Auslegungsfragen der Zinsschranke unter Berücksichtigung des BMF-Anwendungsschreibens vom 4.7.2008
Autor:in:
Daniel Drobek (Author)
Category:
Diploma Thesis , 2009 , Grade: 1,0
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US$ 38.99
Steuerrecht: Die Neuregelung des Mantelkaufs nach § 8c KStG
Gesetzessystematik und praxisrelevante Fallbeispiele
Autor:in:
Dipl. iur. oec. Katharina Schierle (Author)
Category:
Diploma Thesis , 2009 , Grade: 1,3
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US$ 39.99
Die Bewertung von Grundstückssachvermächtnissen im Erbschaftsteuerrecht
Insbesondere die Auswirkungen des BFH-Urteils II R 9/02 vom 2. Juli 2004
Autor:in:
Stefanie Pfahler (Author)
Category:
Diploma Thesis , 2006 , Grade: 1,0
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US$ 36.99
Anwendungsprobleme beim Ort der Dienstleistung nach der europäischen Mehrwertsteuersystemrichtlinie
Widerstreit zwischen Systematik und Praktikabilität
Autor:in:
Diplomfinanzwirtin Bianca Blottko (Author)
Category:
Master's Thesis , 2007 , Grade: 1,3
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US$ 36.99
Forderungsverzicht gegen Besserungsschein: Kritische Analyse der Rechtsprechung des Bundesfinanzhofs zur Bewertung verdeckter Einlagen (Stand 2007)
Autor:in:
Kerstin Kümper (Author)
Category:
Bachelor Thesis , 2007 , Grade: 14 Punkte
Price:
US$ 19.99
Anschaffungs- beziehungsweise Herstellungskosten gegenüber Erhaltungsaufwendungen bei den Einkünften aus Vermietung und Verpachtung
Eine Abgrenzung
Autor:in:
Diplom-Finanzwirt Christopher Jung (Author)
Category:
Diploma Thesis , 2007 , Grade: 2,7
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US$ 17.99
Die Vereinbarkeit des § 23 Abs. 4 UmwStG mit der sog. Fusionsrichtlinie
Richtlinie des Rates über das gemeinsame Steuersystem für Fusionen, Spaltungen, die Einbringung von Unternehmensteilen und den Austausch von Anteilen, die Gesellschaften verschiedener Mitgliedstaaten betreffen vom 23.06.1990
Autor:in:
Ingo Schwabe (Author)
Category:
Bachelor Thesis , 2004 , Grade: 17 Punkte
Price:
US$ 17.99
Steuerliche Berücksichtigung der Wertminderung ausländischer Unternehmensbeteiligungen
Autor:in:
Sebastian Lehmann (Author)
Category:
Bachelor Thesis , 2007 , Grade: 15,0
Price:
US$ 19.99
Die steuerliche Einheit im Rahmen von Gruppenbesteuerungsmodellen unter besonderer Berücksichtigung der Marks & Spencer-Entscheidung des EuGH
Autor:in:
Dipl.-Jur. Alexander Koch (Author)
Category:
Bachelor Thesis , 2006 , Grade: gut (14 Punkte)
Price:
US$ 36.99
Probleme bei der Abgrenzung zwischen Drohverlust- und Verbindlichkeitsrückstellungen insbesondere am Beispiel der Rückkaufsverpflichtung im Kfz-Handel
Autor:in:
Dipl. Finanzwirtin Verena Boerner (Author)
Category:
Diploma Thesis , 2006 , Grade: 14 Punkte
Price:
US$ 17.99
Steuerliche Anreize bei Einführung von Real Estate Investment Trusts in Deutschland
Autor:in:
Dr. iur. Viktoria Lantos, LL.M. (Author)
Category:
Thesis (M.A.) , 2006 , Grade: summa cum laude
Price:
US$ 36.99
Erben und vorweggenommene Erbfolge in Einzelunternehmen aus zivil- und steuerrechtlicher Sicht
Autor:in:
Dipl.-Volkswirt Georg Hausner (Author)
Category:
Diploma Thesis , 2006 , Grade: 1,3
Price:
US$ 36.99
Einwirkungen der Kapitalsverkehrsfreiheit auf das Recht der direkten Steuern
Autor:in:
LL.M. Eur. Michael Winkler (Author)
Category:
Thesis (M.A.) , 2005 , Grade: 1,0
Price:
US$ 19.99
Das Marks & Spencer - Verfahren vor dem Europäischen Gerichtshof und seine Konsequenzen für die deutsche Organschaft
Autor:in:
Dominik Engl (Author)
Category:
Diploma Thesis , 2005 , Grade: 1,3
Price:
US$ 36.99
Das Rechtsinstitut der Liebhaberei. Ein Ergebnis einer einzelfallabhängigen Rechtsprechung des BFH
Autor:in:
Manuel Schramm (Author)
Category:
Diploma Thesis , 2005 , Grade: 1,0
Price:
US$ 79.99
Besteuerungsvergleich zwischen der Rürup-Rente, Riester-Rente und der Privatrente nach dem Alterseinkünftegesetz
Autor:in:
Mario Genter (Author)
Category:
Diploma Thesis , 2005 , Grade: 1,7
Price:
US$ 61.99
Gemeinschaftsrechtliche Kapitalverkehrsfreiheit und österreichisches Steuerrecht
Autor:in:
Philipp Pölzl (Author)
Category:
Diploma Thesis , 2005 , Grade: 2,0
Price:
US$ 78.99
Die vier Tie-Breaker-Tests nach Artikel 4 Abs. 2 des OECD-Musterabkommens. Herkunft, Bedeutung, Auslegung und praktische Anwendung
Autor:in:
Dipl. Finanzwirt (FH), MITax Ruediger Urbahns (Author)
Category:
Thesis (M.A.) , 2003 , Grade: 2
Price:
US$ 18.99
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