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Beteiligungserträge und Anteilsveräußerungen nach der Unternehmenssteuerreform

Beteiligungserträge und Anteilsveräußerungen nach der Unternehmenssteuerreform

          
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About the Book

Inhaltsangabe: Problemstellung: Die Steuerreform 2001 sieht einen grundlegenden Wandel in der Besteuerung der Kapitalgesellschaften vor. Kernstück des Steuersenkungsgesetzes ist die Abschaffung des körperschaftsteuerlichen Anrechnungsverfahrens, das durch das sog. Halbeinkünfteverfahren ersetzt wird. Im ersten Teil der Arbeit werden daher die wesentlichen Grundzüge des neuen Systems erläutert. Im Vorfeld der Reformbeschlüsse wurde die Frage der richtigen steuersystematischen Behandlung von Beteiligungserträgen und Veräußerungsgewinnen intensiv diskutiert. Dieser Problematik ist durch die Schaffung grundsätzlicher Neuregelungen Rechnung getragen worden, die schwerpunktmäßig Anteile an Kapitalgesellschaften betreffen. Aus diesem Grunde wird im Hauptteil die künftige ertragsteuerliche Behandlung derartiger Anteile aus der Sicht unbeschränkt steuerpflichtiger Anteilseigner untersucht. Die Arbeit enthält sich weitestgehend einer Beurteilung der Kontroversdiskussion um die systematischen Grundlagen des neuen Rechtes. Sie beschränkt sich vielmehr auf eine kritische Darstellung der Neuregelungen und auf Vergleiche zwischen dem geltenden und dem geplanten System. Zu den einzelnen Teilbereichen werden jeweils mögliche und notwendige Gestaltungsalternativen erörtert, da die Systemumstellung sowohl vorteilhafte Mitnahmeeffekte als auch unerwartete Verschlechterungen mit sich bringen kann. Inhaltsverzeichnis: Inhaltsverzeichnis: 1.INHALTSVERZEICHNISI 2.ABBILDUNGSVERZEICHNISIII 3.ABKÜRZUNGSVERZEICHNISIV 4.SYMBOLVERZEICHNISVIII 5.Einleitung1 6.Systemwechsel vom Anrechnungsverfahren zum Halbeinkünfteverfahren3 6.1Abschaffung des Anrechnungsverfahrens3 6.1.1Allgemeines3 6.1.2Senkung des Körperschaftsteuersatzes4 6.1.3Gliederung des verwendbaren Eigenkapitals5 6.2Einführung des Halbeinkünfteverfahrens6 6.3Veräußerung von Anteilen an Kapitalgesellschaften8 6.4Ausgaben in Zusammenhang mit steuerfreien Einnahmen8 6.5Zeitliche Anwendung10 7.Beteiligungserträge aus K


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Product Details
  • ISBN-13: 9783838630847
  • Publisher: Diplom.de
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 6 mm
  • Width: 148 mm
  • ISBN-10: 383863084X
  • Publisher Date: 06 Feb 2001
  • Height: 210 mm
  • No of Pages: 96
  • Series Title: German
  • Weight: 136 gr


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