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| book details |
Die Hinzurechnungsbesteuerung im internationalen Vergleich: Ableitung von Reformansätzen für die deutsche Hinzurechnungsbesteuerung
By (author)
Sabine Hoffmann
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normal price: R 3 585.95
Price: R 3 227.95
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| book description |
Das Phänomen der Steuerflucht hat der deutsche Gesetzgeber durch die Einführung der Regelung der Hinzurechnungsbesteuerung im Jahr 1972 versucht einzudämmen. Durch das BEPS-Projekt der OECD und die ATAD der EU sowie die MinBestRL der EU befindet sich die Hinzurechnungsbesteuerung in einem aktuell dynamischen Umfeld. Die Regelungen der Hinzurechnungsbesteuerung (§§ 7–13 AStG) stehen jedoch mangels umfassender Reform durch das ATADUmsG weiterhin in erheblicher Kritik. Die Autorin untersucht die Regelungen der deutschen Hinzurechnungsbesteuerung nach dem ATADUmsG und setzt sich fundiert im Rahmen eines Rechtsvergleichs mit den nach ATAD reformierten Hinzurechnungsbesteuerungsregeln in Österreich, Italien und Polen auseinander. Zudem zeigt sie aus dem Rechtsvergleich gewonnene Reformansätze für den deutschen Gesetzgeber auf.
| product details |
Normally shipped |
Available from overseas. Usually dispatched in 14 days
Publisher |
Springer-Verlag Berlin and Heidelberg GmbH & Co. KG
Published date |
1 Mar 2025
Language |
German
Format |
Paperback / softback
Pages |
338
Dimensions |
210 x 148 x 0mm (L x W x H)
Weight |
0g
ISBN |
978-3-6584-7542-0
Readership Age |
BISAC |
business & economics / taxation / corporate
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The Colonialist: The Vision of Cecil Rhodes
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Paperback / softback
528 pages
was: R 425.95
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Paperback / softback
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The Memory Collectors: A Novel
Dete Meserve
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