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Steueroptimale Verlustnutzung

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Product Details

Brand
Springer Nature
Manufacturer
N/A
Part Number
0
GTIN
9783658231927
Condition
New
Product Description

Das Werk vermittelt praxis- und beratungsnah das Know-How fr eine steueroptimale Verlustverrechnung national wie international. Es beschreibt Strategien zur steuerlich effizienten Verlustnutzung und deren Abbildung in der internationalen Rechnungslegung. Das Werk erlutert die Bedeutung und Ziele der Verlustnutzung, nennt Verlustnutzungsmanahmen und Lsungen fr Verluste im Veruerungsfall, beschreibt Auswirkungen auf latente Steuern und stellt nationale und internationale Rahmenbedingungen der Verlustnutzungsplanung dar. Aktueller denn je bercksichtigt die 2. Auflage nicht nur die vernderte BFH- und EuGH-Rechtsprechung zur grenzberschreitenden Verlustverrechnung sowie diverse gesetzliche nderungen mit Bedeutung fr die Verlustnutzung, sondern wirft den Blick auch auf Verlustnutzungsfragen als Folge der wirtschaftlichen Verwerfungen infolge der COVID-19-Pandemie.

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