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Springer Nature
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9783658158248
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David Eberhardt analysiert die Steuerwirkungen von Dividenden und ihnen gleichgestellten Bezgen bei im Inland ansssigen Kapitalgesellschaften anhand konomischer, europa- und verfassungsrechtlicher Kriterien. Dabei betrachtet er fnf Investitionsmglichkeiten, aus denen periodische Beteiligungsertrge zuflieen knnen. Aufbauend auf den identifizierten Wirkungen werden Gestaltungsberlegungen angestellt und Vorschlge fr eine angemessene Dividendenbesteuerung entwickelt.

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