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Termingeschfte im Steuerrecht

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Brand
Springer Nature
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N/A
Part Number
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GTIN
9783658032456
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New
Product Description

Unter dem Begriff Derivate verbirgt sich eine Vielzahl von Geschften unterschiedlicher Ausprgung, die hufig durch eine hohe Komplexitt ausgezeichnet sind. Die damit einhergehende Unsicherheit findet sich auch im Steuerrecht, da die ertragsteuerliche Behandlung beim Anleger und die umsatzsteuerrechtliche Qualifizierung der Instrumente lange Zeit nicht eindeutig geklrt waren - und dies teilweise noch heute sind. Mit diesem Buch erhalten Steuerberater, Berater in Banken, Mitarbeiter der Finanzverwaltung und Anleger einen fundierten berblick der komplexen Vorschriften. Praktische Lsungsanstze runden das Werk ab.

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