Die Investmentfondsbesteuerung im Systemwandel
Eine anwendungsorientierte Untersuchung von Vorabpauschale und Teilfreistellung im intransparenten Besteuerungsregime der Investmentfonds
Nomos, 1. Edition 2023, 499 Pages
The product is part of the series
Wirtschafts- und Steuerrecht
Description
The 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.
Bibliographical data
| Edition | 1 |
|---|---|
| ISBN | 978-3-7560-0328-0 |
| Subtitle | Eine anwendungsorientierte Untersuchung von Vorabpauschale und Teilfreistellung im intransparenten Besteuerungsregime der Investmentfonds |
| Publication Date | Feb 3, 2023 |
| Year of Publication | 2023 |
| Publisher | Nomos |
| Format | Softcover |
| Language | deutsch |
| Pages | 499 |
| Copyright Year | 2023 |
| Medium | Book |
| Product Type | Scientific literature |
Additional material
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