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Besteuerung von Finanzinnovationen im Privatvermgen
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Buy Besteuerung von Finanzinnovationen im Privatvermgen for $40.50 at @ Link.springer.com when you apply the 10% OFF coupon at checkout.
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Auf den Kapitalmarkt werden immer neue Finanzinnovationen gebracht, die in Zeiten des Brsenbooms auch fr Privatanleger von grtem Interesse sind. Sie gelten als sinnvolle und rentable Alternative zum originren Aktiengeschft. Matthias Remmel untersucht die Besteuerung wichtiger Finanzinnovationen im Privatvermgen und erarbeitet anhand der Beispiele Range Warrants, Index-Zertifikate und des Strippings von Bundesanleihen eine einkommensteuerliche Analyse. Dabei zeigt er, dass bei jedem dieser Produkte fr die steuerlichen Kriterien unterschiedliche Tatbestandsmerkmale von ausschlaggebender Bedeutung sind.
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