-
Nemecký jazyk
Die Bemessungsgrundlage des § 7 Abs. 1 Satz 5 EStG.
Autor: Christian Vandersmissen
The assessment basis of § 7 (1) sentence 5 EStG (German Income Tax Code) is intended to prevent taxpayers from claiming »double depreciation« by transferring an asset used to generate surplus income to their business assets. The thesis discusses the legal... Viac o knihe
1 kus - skladom u vydavateľa Posielame do 7-10 dní
101.70 €
bežná cena: 113.00 €
O knihe
The assessment basis of § 7 (1) sentence 5 EStG (German Income Tax Code) is intended to prevent taxpayers from claiming »double depreciation« by transferring an asset used to generate surplus income to their business assets. The thesis discusses the legal provision and shows that there are still arrangements possible for the multiple deduction of expenses. Based on the tax principles, a proposed solution is developed which shall enable an appropriate taxation.
- Vydavateľstvo: Duncker & Humblot GmbH
- Rok vydania: 2021
- Formát: Paperback
- Rozmer: 231 x 155 mm
- Jazyk: Nemecký jazyk
- ISBN: 9783428159505
Anglický jazyk 
