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Kapitalveranlagung Und Steuern. Ein Handbuch Fur Die Praxis

Kapitalveranlagung Und Steuern. Ein Handbuch Fur Die Praxis

          
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About the Book

Die Besteuerung von Kapitalverm gen unterliegt einem steten Wandel. W hrend die Einf hrung der Kapitalertragsteuer bei gleichzeitiger Abschaffung der Verm gensteuer zun chst zu einer Vereinfachung der Erhebung der Einkommensteuer und aus Sicht des Anlegers zur Endbesteuerung f hrte, stellen sich in der Praxis zunehmend Abgrenzungs- und Auslegungsfragen zum Vorliegen von Eink nften aus Kapitalverm gen. Dar berhinaus wird die von der Finanzindustrie angebotene Produktpalette immer vielf ltiger und variantenreicher. Die Ber cksichtigung europ ischer Vorgaben tr gt zus tzlich zur Komplexit t der Sachverhalte bei. Konsequenz ist, da nicht nur die Finanzverwaltung gefordert ist, auf die steuerlichen nderungen einzugehen, sondern auch Anleger und Berater angehalten sind, nicht den berblick zu verlieren. Erstmals werden daher in einem Werk s mtliche relevanten Gesetze und Erl sse sowie Kommentierungen aus der Sicht der Praxis dargestellt. Praktische bersichten und Tabellen runden die Ausf hrungen ab. Beide Autoren besch ftigen sich seit vielen Jahren mit Fragen der Besteuerung von Kapitalverm gen und verbinden in ihrer t glichen Arbeit Wissenschaft und Praxis.


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Product Details
  • ISBN-13: 9783851360813
  • Publisher: Bank Verlag Wien
  • Publisher Imprint: Bank Verlag Wien
  • Height: 207 mm
  • No of Pages: 344
  • Series Title: German
  • Weight: 454 gr
  • ISBN-10: 3851360818
  • Publisher Date: 08 Nov 2018
  • Binding: Hardback
  • Language: English
  • Returnable: N
  • Spine Width: 20 mm
  • Width: 146 mm


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Kapitalveranlagung Und Steuern. Ein Handbuch Fur Die Praxis
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