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Steueroptimale Verlustnutzung
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Das Werk vermittelt praxis- und beratungsnah das Know-How fr eine steueroptimale Verlustverrechnung. Es beschreibt, in welchen Fllen mit Abzugsverboten fr die Verlustanrechnung zu rechnen ist und wann Verlustbertragungen sogar steuerschdlich sind. Das Werk - erlutert die Bedeutung und Ziele der Verlustnutzung, - nennt Verlustnutzungsmanahmen und - Lsungen fr die Problematik der Mindestbesteuerung, - beschreibt Auswirkungen auf latente Steuern und - stellt die nationale und internationale Verlustnutzung dar. Neben der Entscheidung Marks&Spencer haben auch andere Entwicklungen starken Einfluss auf die anzuwendenden Regelungen genommen. Das Werk kennt diese und ist damit der ideale Berater.
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