Home > Business & Economics > Finance & accounting > Accounting > Ausweitung des gewerbesteuerlichen Bankenprivileges durch das Jahressteuergesetz 2009
10%
Ausweitung des gewerbesteuerlichen Bankenprivileges durch das Jahressteuergesetz 2009

Ausweitung des gewerbesteuerlichen Bankenprivileges durch das Jahressteuergesetz 2009

          
5
4
3
2
1

International Edition


Premium quality
Premium quality
Bookswagon upholds the quality by delivering untarnished books. Quality, services and satisfaction are everything for us!
Easy Return
Easy return
Not satisfied with this product! Keep it in original condition and packaging to avail easy return policy.
Certified product
Certified product
First impression is the last impression! Address the book’s certification page, ISBN, publisher’s name, copyright page and print quality.
Secure Checkout
Secure checkout
Security at its finest! Login, browse, purchase and pay, every step is safe and secured.
Money back guarantee
Money-back guarantee:
It’s all about customers! For any kind of bad experience with the product, get your actual amount back after returning the product.
On time delivery
On-time delivery
At your doorstep on time! Get this book delivered without any delay.
Quantity:
Add to Wishlist

About the Book

Bachelorarbeit aus dem Jahr 2009 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 1,7, Hochschule Osnabrück, Sprache: Deutsch, Abstract: Die Arbeit setzt sich mit dem Problemfeld der gewerbesteuerlichen Änderungen durch das Jahressteuergesetz 2009 auseinander. Die hierbei vorgenommenen Anpassungen korrigieren Auswirkungen, welche auf das Unternehmensteuergesetz 2008 und das Jahressteuergesetz 2008 zurückzuführen sind. Zur Gegenfinanzierung der Unternehmensteuerreform 2008 wurde der Hinzurechnungstatbestand des § 8 Nr. 1 GewStG neu gefasst. Einerseits sind Hinzurechnungen nun generell auf 25 % begrenzt, andererseits ist die Basis der Erfassung erheblich ausgeweitet worden. So werden in § 8 Nr. 1 GewStG nunmehr laufzeitunabhängig Schuldentgelte sowie pauschalierte Anteile der Miet-, Pacht- und Leasingraten hinzugerechnet. Während dies auf Seiten der Leasing- und Kreditnehmer zu einer Gleichbehandlung führte, wirkte sich die einseitige Erfassung der Kreditinstitute durch das Gewerbesteuerprivileg des § 19 GewStDV sehr zu Lasten der Leasing- und Factoringunternehmen aus, was zu einer Wettbewerbsverzerrung führte. Lediglich Kreditinstitute waren bislang durch das sog. Bankenprivileg regelmäßig von der Hinzurechnung ausgenommen. Mit dem JStG 2009 reagierte der Gesetzgeber auf die anhaltende Kritik der Leasing- und Factoringbranche und weitete das Gewerbesteuerprivileg durch § 19 III Nr. 4 GewStDV auf Leasing- und Factoringgesellschaften aus. Zudem unterstellte er diese wie bereits Kreditinstitute der Aufsicht der Bundesanstalt für Finanzdienstleistungsaufsicht (BaFin) und der Deutschen Bundesbank. Die gewerbesteuerliche Privilegierung setzt jedoch voraus, dass die Tatbestandsvoraussetzungen des § 19 III Nr. 4, I GewStDV seitens der Leasing- und Factoringunternehmen erfüllt werden. Problematisch sind in diesem Fall vor allem die Definitionen des Finanzierungsleasings und des Ausschließlichkeitsgebotes. Gleichfalls aufsichtsrechtliche Folge ist, dass die R


Best Sellers



Product Details
  • ISBN-13: 9783640404506
  • Publisher: Grin Publishing
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 4 mm
  • Width: 148 mm
  • ISBN-10: 3640404505
  • Publisher Date: 17 Sep 2009
  • Height: 210 mm
  • No of Pages: 68
  • Series Title: German
  • Weight: 100 gr


Similar Products

How would you rate your experience shopping for books on Bookswagon?

Add Photo
Add Photo

Customer Reviews

REVIEWS           
Click Here To Be The First to Review this Product
Ausweitung des gewerbesteuerlichen Bankenprivileges durch das Jahressteuergesetz 2009
Grin Publishing -
Ausweitung des gewerbesteuerlichen Bankenprivileges durch das Jahressteuergesetz 2009
Writing guidlines
We want to publish your review, so please:
  • keep your review on the product. Review's that defame author's character will be rejected.
  • Keep your review focused on the product.
  • Avoid writing about customer service. contact us instead if you have issue requiring immediate attention.
  • Refrain from mentioning competitors or the specific price you paid for the product.
  • Do not include any personally identifiable information, such as full names.

Ausweitung des gewerbesteuerlichen Bankenprivileges durch das Jahressteuergesetz 2009

Required fields are marked with *

Review Title*
Review
    Add Photo Add up to 6 photos
    Would you recommend this product to a friend?
    Tag this Book
    Read more
    Does your review contain spoilers?
    What type of reader best describes you?
    I agree to the terms & conditions
    You may receive emails regarding this submission. Any emails will include the ability to opt-out of future communications.

    CUSTOMER RATINGS AND REVIEWS AND QUESTIONS AND ANSWERS TERMS OF USE

    These Terms of Use govern your conduct associated with the Customer Ratings and Reviews and/or Questions and Answers service offered by Bookswagon (the "CRR Service").


    By submitting any content to Bookswagon, you guarantee that:
    • You are the sole author and owner of the intellectual property rights in the content;
    • All "moral rights" that you may have in such content have been voluntarily waived by you;
    • All content that you post is accurate;
    • You are at least 13 years old;
    • Use of the content you supply does not violate these Terms of Use and will not cause injury to any person or entity.
    You further agree that you may not submit any content:
    • That is known by you to be false, inaccurate or misleading;
    • That infringes any third party's copyright, patent, trademark, trade secret or other proprietary rights or rights of publicity or privacy;
    • That violates any law, statute, ordinance or regulation (including, but not limited to, those governing, consumer protection, unfair competition, anti-discrimination or false advertising);
    • That is, or may reasonably be considered to be, defamatory, libelous, hateful, racially or religiously biased or offensive, unlawfully threatening or unlawfully harassing to any individual, partnership or corporation;
    • For which you were compensated or granted any consideration by any unapproved third party;
    • That includes any information that references other websites, addresses, email addresses, contact information or phone numbers;
    • That contains any computer viruses, worms or other potentially damaging computer programs or files.
    You agree to indemnify and hold Bookswagon (and its officers, directors, agents, subsidiaries, joint ventures, employees and third-party service providers, including but not limited to Bazaarvoice, Inc.), harmless from all claims, demands, and damages (actual and consequential) of every kind and nature, known and unknown including reasonable attorneys' fees, arising out of a breach of your representations and warranties set forth above, or your violation of any law or the rights of a third party.


    For any content that you submit, you grant Bookswagon a perpetual, irrevocable, royalty-free, transferable right and license to use, copy, modify, delete in its entirety, adapt, publish, translate, create derivative works from and/or sell, transfer, and/or distribute such content and/or incorporate such content into any form, medium or technology throughout the world without compensation to you. Additionally,  Bookswagon may transfer or share any personal information that you submit with its third-party service providers, including but not limited to Bazaarvoice, Inc. in accordance with  Privacy Policy


    All content that you submit may be used at Bookswagon's sole discretion. Bookswagon reserves the right to change, condense, withhold publication, remove or delete any content on Bookswagon's website that Bookswagon deems, in its sole discretion, to violate the content guidelines or any other provision of these Terms of Use.  Bookswagon does not guarantee that you will have any recourse through Bookswagon to edit or delete any content you have submitted. Ratings and written comments are generally posted within two to four business days. However, Bookswagon reserves the right to remove or to refuse to post any submission to the extent authorized by law. You acknowledge that you, not Bookswagon, are responsible for the contents of your submission. None of the content that you submit shall be subject to any obligation of confidence on the part of Bookswagon, its agents, subsidiaries, affiliates, partners or third party service providers (including but not limited to Bazaarvoice, Inc.)and their respective directors, officers and employees.

    Accept

    New Arrivals



    Inspired by your browsing history


    Your review has been submitted!

    You've already reviewed this product!