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Die Investmentfondsbesteuerung im Systemwandel

Eine anwendungsorientierte Untersuchung von Vorabpauschale und Teilfreistellung im intransparenten Besteuerungsregime der Investmentfonds
Nomos,  2023, 499 Pages

ISBN 978-3-7560-0328-0


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The work is part of the series Wirtschafts- und Steuerrecht (Volume 27)
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englischThe work is dedicated to the two fundamental elements of the non-transparent taxation regime in the German Investment Tax Act – Advance Lump Sum Amount and Partial Exemption Regime. In order to approach these, the author first introduces the basics of the legal subject, considering both the historical context and a model type analysis. In the main section, he uses this as a basis to explain the specifics of the Advance Lump Sum Amount as well as the Partial Exemption Regime and discusses application-oriented problems. The highlights are the respective constitutional reviews, in which the author (just) confirms the constitutionality in both cases. Finally, potential solutions are presented in the light of the weaknesses identified.

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