Körperschaftsteuer
German, Hartmut Sell, Michael Szczesny, Matthias Alber, 2024Price in EUR including VAT
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The volume addresses all essential topics of corporate tax, such as hidden profit distributions, hidden contributions, the interest barrier according to § 8a KStG, corporate group taxation, liquidation, capital increases, and reductions. Furthermore, it covers the regulations on material tax exemptions for investments in other corporations and their exceptions according to § 8b KStG, the limitations on loss deductions according to § 8c KStG, the loss carryforward according to § 8d KStG, and the application of the half-/partial income procedure at the shareholder level. The 20th edition takes into account important legal changes, including those from the Corporate Tax Modernization Act, the ATAD Implementation Act, and the law to combat tax avoidance and unfair tax competition, as well as amendments to other laws. This textbook is recommended for students in bachelor's and especially master's programs, for preparation for the tax advisor exam, the exam for tax specialists, and as a reference work for practitioners in tax consulting, businesses, and financial administration. Legal status: February 1, 2024.
Language | German |
Author | Hartmut Sell, Matthias Alber, Michael Szczesny |
Number of pages | 720 |
Book cover | Hard cover |
topic | Finance + Money |
Year | 2024 |
Item number | 50056811 |
Publisher | Schäffer-Poeschel |
Category | Guidebooks |
Release date | 9.10.2024 |
topic | Finance + Money |
Language | German |
Author | Hartmut Sell, Matthias Alber, Michael Szczesny |
Year | 2024 |
Number of pages | 720 |
Edition | 20 |
Book cover | Hard cover |
CO₂-Emission | |
Climate contribution |
Height | 236 mm |
Width | 173 mm |
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