Die Besitzgesellschaft im nationalen und internationalen Steuerrecht

Ein Beitrag zur Dogmatik von Gewerbebetrieb, Unternehmen und privater Vermögensverwaltung
Nomos, 1. Edition 2017, 579 Pages
The product is part of the series Steuerwissenschaftliche Schriften
Book
€151.00
ISBN 978-3-8487-4120-5
Available
eBook
€151.00
ISBN 978-3-8452-8429-3
Available
Prices include VAT. Depending on the delivery address, VAT may vary at checkout.
Description
Dividing an operation into a holding and an operating company results in German tax case-law in a so called „Betriebsaufspaltung“. Recognised under civil law, tax law causes certain consequences for the holding company. The research investigates this holding company from an economical point of view. It elaborates a counter concept to the traditional understanding and shows sufficient own economic activity of the holding company. Thereby “re-defined”, it is an “enterprise” in international tax (treaty) law and a “Gewerbebetrieb” in German tax law. As a result, German tax case-law needs to be adjusted according to the elaborated concept.
Bibliographical data
Bibliographical data
Edition 1
ISBN 978-3-8487-4120-5
Subtitle Ein Beitrag zur Dogmatik von Gewerbebetrieb, Unternehmen und privater Vermögensverwaltung
Publication Date Apr 26, 2017
Year of Publication 2017
Publisher Nomos
Format Softcover
Language deutsch
Pages 579
Medium Book
Product Type Scientific literature
Product safety information

Manufacturer of products offered under GPSR

Nomos Verlagsgesellschaft mbH & Co. KG
Waldseestraße 3 - 5
76530 Baden-Baden, Germany

service@nomos.de
www.nomos.de

© 2025 Nomos Verlagsgesellschaft mbH & Co. KG