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
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
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