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§ 15 a EStG bei doppelstöckigen Personengesellschaften: Insbesondere Anwendbark

Condition:

Very Good

Price:

£16.21

ApproximatelyEUR 19.18

Postage:

£8.99 (approx EUR 10.64) Standard Delivery. See detailsfor postage

Located in: South East, United Kingdom

Delivery:

Estimated between Fri, 28 Jun and Wed, 17 Jul to 43230

Seller dispatches within 1 day after receiving cleared payment.

Returns:

30 days return. Buyer pays for return postage. See details- for more information about returns

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Seller information

baham_books (2234385)
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eBay item number:126360386994

Last updated on 04 Mar, 2024 08:00:38 GMTView all revisionsView all revisions

Item specifics

Condition: Very Good: A book that has been read and does not look new, but is in excellent condition. No ... Very Good: A book that has been read and does not look new, but is in excellent condition. No obvious damage to the book cover, with the dust jacket (if applicable) included for hard covers. No missing or damaged pages, no creases or tears, no underlining or highlighting of text, and no writing in the margins. Some identifying marks on the inside cover, but this is minimal. Very little wear and tear. See the seller’s listing for full details and description of any imperfections. See all condition definitionsopens in a new window or tab

Title: § 15 a EStG bei doppelstöckigen Personengesellschaften: Insbeson

ISBN: 9783638770224

Publication Year: 2007

Type: Textbook

Format: Paperback

Subject Area: Tax Law

Language: German

Publication Name: 15 a EStG bei doppelstoeckigen Personengesellschaften: Insbesondere Anwendbarkeit, Berucksichtigung von Erganzungsbilanzen und Hoehe des Kapitalkontos der Obergesellschaft bei der Untergesellschaft, Bilanzierung der Beteiligung der Obergesellschaft an der

Item Height: 210mm

Author: Gerwin Schlegel

Publisher: Grin Publishing

Item Width: 148mm

Item Weight: 59g

Number of Pages: 34 Pages

About this product

Product Information

Studienarbeit aus dem Jahr 2007 im Fachbereich Jura - Steuerrecht, Note: 11, Fachhochschule fur Finanzen Nordkirchen in Nordrhein-Westfalen, 12 Quellen im Literaturverzeichnis, Sprache: Deutsch, Abstract: 15 a EStG bei doppelstoeckigen Personengesellschaften - insbesondere Anwendbarkeit, Berucksichtigung von Erganzungsbilanzen und Hoehe des Kapitalkontos der Obergesellschaft bei der Untergesellschaft, Bilanzierung der Beteiligung der Obergesellschaft an der Untergesellschaft - Einleitung Auch wenn seit der Einfuhrung des 15 a EStG schon einige Zeit vergangen ist, so hat man sich in der Literatur bislang nicht auf eine einheitliche Auslegung im Bezug auf dPG einigen koennen. Es gibt unterschiedliche Auffassungen uber die Bilanzansatze auf den jeweiligen Gesellschaftsebenen und daraus folgend jeweils eine entsprechende Handhabung des beschrankten Verlustabzuges nach 15 a EStG. Im Folgenden sollen die unterschiedlichen Ansatze auf Ihre Anwendbarkeit im Bezug auf den 15 a EStG dargestellt, erlautert und beurteilt werden. Im ersten Teil wird zunachst der Aufbau der dPG visualisiert und erklart. Anschliessend folgt eine allgemeine Darstellung des 15 a EStG. Die Bedeutsamkeit der richtigen Bilanzierungsmethode fur den 15 a EStG wird im Nachhinein dargestellt. In Teil 2 werden die Bilanzierungsmoeglichkeiten der Obergesellschaft an der Untergesellschaft eroertert. Die jeweiligen Kapitalkonten spielen dabei eine bedeutsame Rolle. Teil 3 beinhaltet die Anwendbarkeit und Berucksichtigung von Erganzungsbilanzen auf drei verschiedenen Ebenen. Im 4. Teil werden die Moeglichkeiten auf ihre Anwendbarkeit hin gepruft und geklart, inwiefern der Zweck des 15 a EStG erfullt ist. Die erzielten Erkenntnisse werden in Teil 5 zu einem Fazit zusammengefasst.

Product Identifiers

Publisher

Grin Publishing

ISBN-13

9783638770224

eBay Product ID (ePID)

212583909

Product Key Features

Subject Area

Tax Law

Author

Gerwin Schlegel

Publication Name

15 a EStG bei doppelstoeckigen Personengesellschaften: Insbesondere Anwendbarkeit, Berucksichtigung von Erganzungsbilanzen und Hoehe des Kapitalkontos der Obergesellschaft bei der Untergesellschaft, Bilanzierung der Beteiligung der Obergesellschaft an der

Format

Paperback

Language

German

Publication Year

2007

Type

Textbook

Number of Pages

34 Pages

Dimensions

Item Height

210mm

Item Width

148mm

Item Weight

59g

Additional Product Features

Title_Author

Gerwin Schlegel

Item description from the seller

Business seller information

WRAP Ltd.

Mubin Ahmed

Unit 4

119 Loverock Road

Reading

Berkshire

RG30 1DZ

United Kingdom

Show contact information

:enohP60358080080

:liamEmoc.aidemtumahab@yabe

Value added tax number:

GB 724498118

Trade registration number:

03800600

I certify that all my selling activities will comply with all EU laws and regulations.

CRN Number:

03800600

Seller assumes all responsibility for this listing.

eBay item number:126360386994

Last updated on 04 Mar, 2024 08:00:38 GMTView all revisionsView all revisions

Postage and packaging

Item location:

South East, United Kingdom

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Excludes:

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Postage and packaging	To	Service	Delivery*See Delivery notes
£8.99 (approx EUR 10.64)	United States	Standard Delivery (Standard Int'l Postage)	Estimated between Fri, 28 Jun and Wed, 17 Jul to 43230 Seller dispatches within 1 day after receiving cleared payment.

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