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Umsatzsteuer
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Viele Unternehmen pflegen Geschftskontakte in die ganze Welt. Waren- und Dienstleistungen werden daher immer hufiger auch grenzberschreitend in anderen Lndern erbracht. Dabei stellt sich die Frage, wie diese Sachverhalte unter dem Gesichtspunkt der Umsatzsteuer zu bewerten sind. Das Werk - erlutert praxisnah die Abgrenzung von Lieferung und sonstiger Leistung, - nennt Voraussetzungen der Steuerbefreiung, - geht auf Buch- und Belegnachweise ein, - nennt Besonderheiten bei der Leistung an Betriebssttten und - erlutert Fragen der selbstndigen Transportleistungen sowie weiterer Sonderflle. Beispiele, Beraterhinweise und Checklisten geben die Antwort fr eine optimale Beratung.
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