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ertragsteuerliche Behandlung von Gewinnen aus der Beteiligung an einer US-limited partnership

ertragsteuerliche Behandlung von Gewinnen aus der Beteiligung an einer US-limited partnership

          
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About the Book

Inhaltsangabe: Inhaltsverzeichnis: Inhaltsverzeichnis: Abkürzungsverzeichnis 1.Einleitung 2.Grundlagen der internationalen Unternehmensbesteuerung 2.1Die Problematik von Doppelbesteuerungen 2.1.1Doppelbesteuerung: Begriff und Ursachen 2.1.2Grundsätzliche Möglichkeiten zur Vermeidung einer Doppelbesteuerung 2.1.3Wesen und Wirkungsweise der Doppelbesteuerungsabkommen 2.2Die Problematik von Minderbesteuerungen 3.Die Stellung der Personengesellschaften im internationalen Steuerrecht 3.1Die innerdeutsche Behandlung von Personengesellschaften als Ausgangspunkt 3.1.1Das Mitunternehmerkonzept 3.1.2Qualifikation der ausländischen Gesellschaft aus deutscher Sicht 3.2Behandlung von Personengesellschaften im Ausland 3.2.1Vertragsstaaten mit Mitunternehmerkonzept 3.2.2Vertragsstaaten mit Kapitalgesellschaftskonzept 3.3Abkommensrecht 4.Isolierte Betrachtung der ertragsteuerlichen Behandlung von Beteiligungen an einer US- limited partnership nach nationalem Recht 4.1Besteuerung in den USA 4.1.1Grundlagen des US- amerikanischen Steuerrechts 4.1.2Grundzüge des US- amerikanischen Einkommensteuerrechts 4.1.3Gesellschaftsrechtliche und steuerrechtliche Einordnung der limited partnership 4.1.3.1Gesellschaftsrechtliche Grundlagen 4.1.3.2Charakterisierung der limited partnership für US- Steuerzwecke 4.1.4Besteuerung der limited partnership 4.1.4.1Besteuerung als echte Personengesellschaft 4.1.4.2Besteuerung der Kapitalgesellschaften (corporation) bzw. der association taxable as a corporation 4.2Besteuerung der Beteiligungseinkünfte nach nationalem deutschen Recht 4.2.1Charakterisierung der US- Limited partnership aus deutscher Sicht 4.2.2Einkommensteuerrechtliche Behandlung 4.2.3Gewerbeertragsteuerliche Behandlung 5.Behandlung von inländischen Beteiligungen an einer limited partnership nach dem Doppelbesteuerungsabkommen Deutschland/USA 5.1Grundlegendes zum Doppelbesteuerungsabkommen Deutschland/USA 5.1.1Entwicklung 5.1.2Persönlicher Geltungsbereich


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Product Details
  • ISBN-13: 9783838635804
  • Publisher: Diplom.de
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 5 mm
  • Width: 148 mm
  • ISBN-10: 3838635809
  • Publisher Date: 02 May 2001
  • Height: 210 mm
  • No of Pages: 80
  • Series Title: German
  • Weight: 118 gr


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ertragsteuerliche Behandlung von Gewinnen aus der Beteiligung an einer US-limited partnership
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ertragsteuerliche Behandlung von Gewinnen aus der Beteiligung an einer US-limited partnership
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