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Die Pauschalbesteuerung im Investmentsteuerrecht: EuGH-Rechtsprechung in der Praxis
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Die Pauschalbesteuerung im Investmentsteuerrecht: EuGH-Rechtsprechung in der Praxis
Current price: $29.99
Barnes and Noble
Die Pauschalbesteuerung im Investmentsteuerrecht: EuGH-Rechtsprechung in der Praxis
Current price: $29.99
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Dieses Buch erläutert praxisnah die rechtlichen Grundlagen der Pauschalbesteuerung im deutschen Investmentsteuerrecht, wobei allgemein auf die Grundlagen der transparenten Besteuerungen auf den Begriff der transparenten, der semi-transparenten sowie der intransparenten Besteuerung der Investmentfonds eingegangen wird. Ferner wird die Besteuerung sog. „schwarzer Fonds“ nach § 18 Abs. 3 AuslInvestmG beleuchtet.
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