Inkongruenzen bei der gewerbesteuerlichen Hinzurechnung
Kritische Analyse des § 8 Nr. 1 lit. e GewStG am Beispiel der Besteuerung von Veranstaltungsunternehmen
Nomos, 1. Edition 2016, 390 Pages
The product is part of the series
Wirtschafts- und Steuerrecht
Description
The doctoral thesis analyses legal and fiscal qualifications of certain mixed contracts in the light of German trade tax additions on the example of concert and trade fair organisers as well as tour operators.
The author examines current approaches by tax authorities and literature with respect to such mixed contracts. He also scrutinises the impact of short-term lease agreements with respect to and the short-term use of immovables regarding their qualification as fixed assets in the light of German trade tax additions.
The author examines current approaches by tax authorities and literature with respect to such mixed contracts. He also scrutinises the impact of short-term lease agreements with respect to and the short-term use of immovables regarding their qualification as fixed assets in the light of German trade tax additions.
Bibliographical data
| Edition | 1 |
|---|---|
| ISBN | 978-3-8487-2950-0 |
| Subtitle | Kritische Analyse des § 8 Nr. 1 lit. e GewStG am Beispiel der Besteuerung von Veranstaltungsunternehmen |
| Publication Date | May 9, 2016 |
| Year of Publication | 2016 |
| Publisher | Nomos |
| Format | Softcover |
| Language | deutsch |
| Pages | 390 |
| Medium | Book |
| Product Type | Scientific literature |
Product safety information
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