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Die Pauschalbesteuerung im Investmentsteuerrecht

Die Pauschalbesteuerung im Investmentsteuerrecht

Brand
Springer Nature
Manufacturer
N/A
Part Number
0
GTIN
9783658124854
Condition
New
Product Description

Dieses Buch erlutert praxisnah die rechtlichen Grundlagen der Pauschalbesteuerung im deutschen Investmentsteuerrecht, wobei allgemein auf die Grundlagen der transparenten Besteuerungen auf den Begriff der transparenten, der semi-transparenten sowie der intransparenten Besteuerung der Investmentfonds eingegangen wird. Ferner wird die Besteuerung sog. schwarzer Fonds nach 18 Abs. 3 AuslInvestmG beleuchtet.

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