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Grenzberschreitende Hinaus-Abspaltung einer Betriebssttte

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Product Details

Brand
Springer Nature
Manufacturer
N/A
Part Number
0
GTIN
9783658163068
Condition
New
Product Description

Thorsten Stegmaier befasst sich mit den ertragsteuerlichen Konsequenzen eines de lege lata zivil-/gesellschaftsrechtlich nicht gesetzlich kodifizierten grenzberschreitenden Hinaus-Abspaltungsvorgangs. Er wrdigt hierbei zunchst neben der Anwendbarkeit des sachlichen und persnlichen Anwendungsbereiches des deutschen Umwandlungssteuergesetzes auch etwaige sich hieran anschlieende und in Zusammenhang stehende materiell-rechtliche Fragestellungen und zeigt entsprechende Lsungsanstze auf. Im Anschluss an die Wrdigung der Anwendbarkeit des deutschen Umwandlungssteuergesetzes als sog. Lex-Specialis-Gesetz analysiert Thorsten Stegmaier die ertragsteuerliche Behandlung eines grenzberschreitenden Hinaus-Ab-spaltungsvorgangs innerhalb der allgemein gltigen Ertragsteuervorschriften.

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