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steuerliche Berücksichtigung von Verlusten im Ausland

steuerliche Berücksichtigung von Verlusten im Ausland

          
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About the Book

Die steuerliche Berücksichtigung ausländischer Verluste ist auf Grund mehrerer Entscheidungen des EuGH und der Reaktion des Gesetzgebers im Jahressteuergesetz 2009 von aktueller Bedeutung. Grenzüberschreitende Aktivitäten der Unternehmen kollidieren immer öfter mit nationalen Steuervorschriften anderer Staaten und besonders die Verlustverrechnung "über die Grenze" ist ein wichtiger Indikator bei der Standortfrage. Dieses Buch gibt einen Überblick über die Berücksichtigung von negativen Einkünften einer ausländischen Tochtergesellschaft, Personengesellschaft und Betriebsstätte. Betrachtet werden sowohl die Kapitalgesellschaft als inländischen Anteilseigner bzw. Stammhaus, als auch die Personengesellschaft und der Einzelunternehmer. Dabei wird die Rechtslage bis 2008 und die durch das Jahressteuergesetz 2009 geänderte Rechtslage dargelegt. Auch wird die aktuelle Rechtsprechung des Europäischen Gerichtshofes betrachtet, da einige Gesetzesänderungen durch das Jahressteuergesetz 2009 durch diese beeinflusst wurden. Es wird geprüft, ob Drittstaaten, die durch die Neuregelung des § 2a EStG schlechter gestellt sind als EU-Mitgliedstaaten, einen Anspruch auf Meistbe-günstigung haben. Offene Fragen die durch den EuGH und den Gesetzgeber nicht beantwortet wurden, werden in diesem Buch erneut beleuchtet. Abschließend werden Gestaltungsmöglichkeiten für eine Nutzung von ausländischen Verlusten in Deutschland nach der neuen Rechtslage aufgezeigt. Im Rahmen dieser Gestaltungsmöglichkeiten werden Gruppenbesteuerungssysteme ande-rer EU-Mitgliedstaaten diskutiert und miteinander verglichen. Gerichtet ist dieses Buch gleichermaßen an Studenten und Wissenschaftler, sowie Praktiker in der Steuerberatung.
About the Author: Stephanie Thar, Bachelor of Arts, Studium der Wirtschaftswissenschaften an der Hochschule Bonn-Rhein-Sieg mit dem Schwerpunkt Steuern/Wirtschaftsprüfung/Rechnungslegung. An der Murdoch University in Perth, Australien ergänzte die Autorin ihr Studium um den Schwerpunkt "International Management" und die Fachausrichtung "Corporate Finance". Abschluss 2009 mit dem akademischen Grad des "Bachelor of Arts".


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Product Details
  • ISBN-13: 9783836678353
  • Publisher: Diplomica Verlag Gmbh
  • Publisher Imprint: Diplomica Verlag Gmbh
  • Height: 254 mm
  • No of Pages: 88
  • Series Title: German
  • Weight: 172 gr
  • ISBN-10: 3836678357
  • Publisher Date: 06 Aug 2009
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 5 mm
  • Width: 178 mm


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