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Product Details

Brand
Springer Nature
Manufacturer
N/A
Part Number
0
GTIN
9783658069759
Condition
New
Product Description

Die steuerliche Beurteilung von Kapitalmanahmen ist auch fnf Jahre nach Einfhrung der Abgeltungsteuer auf Kapitalanlagen ein in Bewegung befindlicher Bereich des Steuerrechts.Hierzu tragen die Aktivitten von Gesetzgeber, Verwaltung, Rechtsprechung und nicht zuletzt der Ideenreichtum der Unternehmen stetig bei. Die 2. Auflage bercksichtigt die aktuellen Gesetzesnderungen, insbesondere die Neuregelung zu Abspaltungen, sowie die aktuellen Erlasse der Finanzverwaltung. Darberhinaus wird zu aktuellen Vorgngen im In- und Ausland Stellung genommen. Hierzu gehren z.B. Anleihetauschvorgnge, Wahldividenden bei deutschen Aktien oder Kapitalerhhungen aus Gesellschaftsmitteln bei auslndischen Unternehmen.

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