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Die Ertragsbesteuerung in der doppelstckigen Personengesellschaft

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Springer Nature
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9783658212858
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Product Description

Felix Staaden widmet sich den Besonderheiten der Ertragsbesteuerung doppelstckiger Personengesellschaften. Im Fokus seiner Untersuchung liegen die Verlustverrechnungsnorm des 15a EStG und die Gewerbesteuerermigung des 35 EStG hinsichtlich ihrer Anwendung sowie der (gemeinsamen) Auswirkungen auf die Steuerbelastung der Obergesellschafter. Zahlreiche Anwendungsfragen werden analysiert und einer Lsung zugefhrt. Ebenso werden die hieraus resultierenden Steuerwirkungen untersucht und steuerplanerisch gewrdigt. Diesbezglich werden auch mgliche Interessenkonflikte zwischen den Gesellschaftern bei der optimalen Steuerplanung aufgegriffen und mgliche Lsungen aufgezeigt. Dies geschieht sowohl formal als auch innerhalb einer Modellanalyse.

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