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| book details |
Verdeckte Gewinnausschüttung und Wettbewerbsverbot
By (author)
Andrea Walter
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normal price: R 2 742.95
Price: R 2 467.95
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| book description |
Im Mittelpunkt der Betrachtung steht die Zurechnung von Gewinnen aus konkurrierender wirtschaftlicher Betätigung eines Anteilseigners gegenüber seiner Gesellschaft. Die bisher ergangenen Entscheidungen des Bundesfinanzhofes zu dem von ihm für das Steuerrecht ""entdeckten"" Wettbewerbsverbot ließen die Praxis aufschrecken und waren Anlaß lebhafter Kritik. Thema dieser Arbeit ist es, diese Rechtsauffassung des Bundesfinanzhofes zu hinterfragen. Es sollen zunächst Grundlagen einer verdeckten Gewinnausschüttung wie auch des gesellschaftsrechtlichen Wettbewerbsverbotes aufgezeigt werden, um diese Bereiche einer wertenden Betrachtung zuzuführen.
| product details |
Normally shipped |
Available from overseas. Usually dispatched in 14 days
Publisher |
Springer-Verlag Berlin and Heidelberg GmbH & Co. KG
Published date |
10 Jun 1998
Language |
German
Format |
Paperback / softback
Pages |
221
Dimensions |
235 x 155 x 0mm (L x W x H)
Weight |
0g
ISBN |
978-3-5406-4255-8
Readership Age |
BISAC |
law / commercial
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