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Die Besteuerung von Dividenden und anderen Kapitaleinknften
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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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