Zobrazeno 1 - 10
of 13
pro vyhledávání: '"Claudia Wesselbaum"'
Publikováno v:
Finanz-Rundschau Ertragsteuerrecht. 93
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::b856d580fd5c6b2b1ce7fd0ab9c84b2e
https://doi.org/10.9785/ovs-fr-2011-166
https://doi.org/10.9785/ovs-fr-2011-166
The German corporate tax reform of 2008 has brought significant changes for determining the tax base of the trade tax. The paper simulates the new rules and shows how the tax burden is affected. Simulation is based on representative cost data of the
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=od_______645::d7c201dca571321e16ff3c73ca7eaa79
http://elpub.bib.uni-wuppertal.de/servlets/DerivateServlet/Derivate-1537/sdp10008.pdf
http://elpub.bib.uni-wuppertal.de/servlets/DerivateServlet/Derivate-1537/sdp10008.pdf
The paper addresses the question whether the preferential treatment of retained earnings according to section 34a EStG is suitable to achieve a comparable tax burden of partnerships and corporations. It can be shown that it is impossible to determine
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=od_______645::94e9882c4d498ba95168ded215e060fc
http://elpub.bib.uni-wuppertal.de/servlets/DerivateServlet/Derivate-1537/sdp10002.pdf
http://elpub.bib.uni-wuppertal.de/servlets/DerivateServlet/Derivate-1537/sdp10002.pdf
Publikováno v:
Innovation und Internationalisierung ISBN: 9783834917096
Die Steuergesetzgebung in Deutschland ist zwar fur eine nicht unerhebliche Kreativitat bekannt, als Innovation im Sinne von Weiterentwicklung und Fortschritt lassen sich Steuerreformen der Vergangenheit jedoch nur selten charakterisieren. Dennoch kom
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::81e8394e399901cb61f93f29cfd33dcb
https://doi.org/10.1007/978-3-8349-8811-9_26
https://doi.org/10.1007/978-3-8349-8811-9_26
The deductibility of commuting costs in Germany is discussed permanently. The paper adresses the question, whether the taxpayers do react to the commuting allowances (Entfernungspauschale). It is shown that individual mobility depends on the responsi
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=od_______645::f6dc5adeeb870dbeceeb0f59ff190c2c
http://elpub.bib.uni-wuppertal.de/servlets/DerivateServlet/Derivate-1524/sdp09009.pdf
http://elpub.bib.uni-wuppertal.de/servlets/DerivateServlet/Derivate-1524/sdp09009.pdf
Publikováno v:
Finanz-Rundschau Ertragsteuerrecht. 91
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::3144e9376af60b1cc03c79fd0e72ea17
https://doi.org/10.9785/ovs-fr-2009-746
https://doi.org/10.9785/ovs-fr-2009-746
The paper addresses the question whether the preferential treatment of retained earnings according to section 34a EStG is suitable to achieve a comparable tax burden of partnerships and corporations. To calculate the tax burden on retained earnings r
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=od_______645::715ca75313073c7cc7853d0f3ac12f14
http://elpub.bib.uni-wuppertal.de/servlets/DerivateServlet/Derivate-1514/sdp08009.pdf
http://elpub.bib.uni-wuppertal.de/servlets/DerivateServlet/Derivate-1514/sdp08009.pdf
Publikováno v:
Finanz-Rundschau Ertragsteuerrecht. 89
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::c74f7be5f689f5c6b3457f07812a96e6
https://doi.org/10.9785/ovs-fr-2007-416
https://doi.org/10.9785/ovs-fr-2007-416
Publikováno v:
Umsatzsteuer-Rundschau. 56
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::835ed16a75e8762ec40f4b50b419b83b
https://doi.org/10.9785/ovs-ur-2007-517
https://doi.org/10.9785/ovs-ur-2007-517
Publikováno v:
Finanz-Rundschau Ertragsteuerrecht. 89
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::e7767cc6ffe123889e623e6d63bf46f9
https://doi.org/10.9785/ovs-fr-2007-911
https://doi.org/10.9785/ovs-fr-2007-911