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Die Mantelkaufregelung nach deutschem Körperschaftsteuerrecht ab 2008 (German Edition)

Konrad Taube




[PDF.kf93] Die Mantelkaufregelung nach deutschem Körperschaftsteuerrecht ab 2008 (German Edition)

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 |  2009-03-09 |  2009-03-09 | File type: PDF

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Diplomarbeit aus dem Jahr 2009 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 1,0, Fachhochschule Erfurt, Veranstaltung: Steuerrecht, 42 Quellen im Literaturverzeichnis, Sprache: Deutsch, Abstract: Im Rahmen der Unternehmenssteuerreform 2008 wurde die alte Vorschrift nach § 8 Abs. 4 KStG zum Mantelkauf von der neuen Mantelkaufregelung nach § 8c KStG abgelöst. Laut Gesetzesbegründung soll die neue Vorschrift gegenüber der alten ...

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