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Verdeckte Gewinnausschttung bei betrieblicher Altersversorgung

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Product Details

Brand
Springer Nature
Manufacturer
N/A
Part Number
0
GTIN
9783658171667
Condition
New
Product Description

Gerrit Sabel untersucht in diesem Buch zunchst die Dogmatik der verdeckten Gewinnausschttung, um darauf aufbauend deren Tatbestandsmerkmale im Rahmen der Zusage und der Befreiung von einer betrieblichen Altersversorgung kritisch zu beleuchten. Die nahezu unberschaubare Anzahl an Rechtsprechungen zur verdeckten Gewinnausschttung bei Pensionen wird systematisiert und dabei auch kaum untersuchte Pensionssachverhalte mit in die Analyse aufgenommen. Dies ist neben der Wissenschaft insbesondere fr die Praxis hilfreich, da die betriebliche Altersversorgung als Bestandteil der Gesamtvergtung von Gesellschafter-Geschftsfhrern weit verbreitet ist.

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