Gründung einer Organschaft - Voraussetzungen und Auswirkungen (German Edition) Book PDF, ePub eBook

Join our eBook service for unlimited books & audiobooks. Get a free 7 day subscription! ↓↓↓↓↓


Book Descriptions:
Studienarbeit aus dem Jahr 2004 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 2.0, Bayerische Julius-Maximilians-Universität Würzburg, 20 Quellen im Literaturverzeichnis, Sprache: Deutsch, Abstract: 1 Einleitung

Die Vorschriften für Organschaften, insbesondere § 14 KStG, haben in den letzten Jahren durch diverse Neuregelungen des Körperschaftsteuergesetzes, wie z. B. durch das Steuersenkungsgesetz1 (StSenkG), das UntStFG2 oder das StVerAbG3 viele Änderungen erfahren. Besonders aber die Umstellung vom Anrechnungsverfahren auf das Halbeinkünfteverfahren hat dazu beigetragen, dass die Organschaft stark an Bedeutung gewonnen hat. Sie ist ein steuerliches Gestaltungsinstrument, mit dem man gerade im Bereich der Verlustverrechnung zweier gesondert geführter Unternehmen, die unter einheitlicher Leitung stehen, die Steuerlast senken kann. Diese Arbeit befasst sich mit der Gründung und den damit zusammenhängenden Voraussetzungen und Auswirkungen.

Gründung einer Organschaft - Voraussetzungen und Auswirkungen (German Edition) by Matthias Cadek

From reader reviews:

Benjamin White:

Do you have favorite book? Should you have, what is your favorite's book? Reserve is very important thing for us to be aware of everything in the world. Each reserve has different aim as well as goal; it means that publication has different type. Some people feel enjoy to spend their a chance to read a book. They are reading whatever they get because their hobby will be reading a book. What about the person who don't like studying a book? Sometime, individual feel need book whenever they found difficult problem or exercise. Well, probably you will need this Gründung einer Organschaft - Voraussetzungen und Auswirkungen (German Edition).

Patrick Pond:

The guide untitled Gründung einer Organschaft - Voraussetzungen und Auswirkungen (German Edition) is the book that recommended to you you just read. You can see the quality of the guide content that will be shown to anyone. The language that author use to explained their ideas are easily to understand. The author was did a lot of analysis when write the book, therefore the information that they share for your requirements is absolutely accurate. You also can get the e-book of Gründung einer Organschaft - Voraussetzungen und Auswirkungen (German Edition) from the publisher to make you a lot more enjoy free time.

Scott Manuel:

Precisely why? Because this Gründung einer Organschaft - Voraussetzungen und Auswirkungen (German Edition) is an unordinary book that the inside of the book waiting for you to snap it but latter it will jolt you with the secret the item inside. Reading this book adjacent to it was fantastic author who have write the book in such awesome way makes the content inside easier to understand, entertaining method but still convey the meaning thoroughly. So , it is good for you because of not hesitating having this ever again or you going to regret it. This unique book will give you a lot of gains than the other book include such as help improving your expertise and your critical thinking way. So , still want to postpone having that book? If I ended up you I will go to the e-book store hurriedly.

Vincent Mickens:

Do you like reading a reserve? Confuse to looking for your selected book? Or your book ended up being rare? Why so many concern for the book? But any kind of people feel that they enjoy to get reading. Some people likes reading through, not only science book but also novel and Gründung einer Organschaft - Voraussetzungen und Auswirkungen (German Edition) or others sources were given knowledge for you. After you know how the truly amazing a book, you feel want to read more and more. Science publication was created for teacher or maybe students especially. Those guides are helping them to bring their knowledge. In some other case, beside science reserve, any other book likes Gründung einer Organschaft - Voraussetzungen und Auswirkungen (German Edition) to make your spare time a lot more colorful. Many types of book like here.