Renten Und Rentenähnliche Leistungen Im Einkommensteuerrecht

Name: Renten Und Rentenähnliche Leistungen Im Einkommensteuerrecht
Brand: Gabler Verlag
SKU: 9783409150040
Price: 3776.0 INR
Availability: InStock

by Daniela Niepoth

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ISBN13: 9783409150040
Binding: Paperback
Subject: N/A
Publisher: Gabler Verlag
Publisher Imprint: Gabler Verlag
Publication Date: January 1, 1992
Pages: 317
Original Price: EUR 51.39
Language: German
Edition: 1992
Item Weight: 486 grams
BISAC Subject(s): General

About The Book

Das hier vorgelegte Buch von Frau Dr. Daniela Niepoth besch�ftigt sich mit einem au eror- dentlich komplizierten Problemkreis, dessen Bedeutung f�r wirtschaftliche Entscheidungen gar nicht �bersch�tzt werden kann. Denn Renten und renten�hnliche Leistungen werden aus vielf�ltigen Anl�ssen verabredet und gezahlt. �ber ihre steuerliche Behandlung beim Ver- pflichteten und Berechtigten bestehenjedoch zum Teil erhebliche Unklarheiten, die ihre Ursa- che vor allem in Wertungswiderspr�chen und Systeml�cken der Rechtsprechung haben. Die Arbeit, die von der Wirtschafts-und Sozialwissenschaftlichen Fakult�t der Universit�t zu K�ln als Dissertation angenommen worden ist, hat sich deshalb das Ziel gesetzt, ein umfassendes Schema zu entwickeln, mit dessen Hilfe alle einschl�gigen F�lle auf der Seite des Verpflichteten und des Berechtigten erfa t werden k�nnen, um auf diese Weise die bestehende steuerliche Ungewi heit bez�glich der Steuerfolgen eines bestimmten Sachverhalts, der die Vereinbarung von Renten bzw. renten�hnlichen Leistungen zum Inhalt hat, abzubauen. Dieses Ziel wird voll erreicht. Auf einer soliden Basis von etwa 250 Schrifttumsquellen und ei- ner wohl l�ckenlosen Auswertung der mehr als 300 einschl�gigen Gerichtsentscheidungen wird in der Tat ein transparentes Schema zu Besteuerung von Renten und renten�hnlichen Leistungen abgeleitet. Die Verfasserio f�hrt dabei als grunds�tzlich neues Ordnungskriterium die vorhandene oder fehlende "dominante Entgeltlichkeit" ein. Damit bietet das Buch sowohl der Wissenschaft als auch der Praxis etwas sehr Wertvolles: Die Rechtsprechungswiderspr�- che im Rahmen der Rentenbesteuerung werden aufgedeckt und m�nden in einen Vorschlag zur �berwindung dieser Widerspr�che ein. Die betroffenenSteuerpflichtigen erhalten mit dem �berzeugenden System eine wichtige Entscheidungshilfe.

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