Copied Die Besteuerung von Dividenden und anderen Kapitaleinknften
Die Besteuerung von Dividenden und anderen Kapitaleinknften
Dieses Essential bietet eine systematische und auch fr den Laien verstndliche Einfhrung in die Grundlagen der komplexen Besteuerung von Dividendenausschttungen und anderen Kapitaleinknften aus dem In- und Ausland. Die wesentlichen ertragsteuerlichen Implikationen fr unbeschrnkt steuerpflichtige natrliche Personen, Personengesellschaften sowie Krperschaften werden in den Blick genommen. Dabei profitieren die Leser*innen von den bersichtlichen Erluterungen, praxisnahen Anmerkungen und Hinweisen.
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