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Das Steuerrecht der Personengesellschaften im Vergleich by Katla, Patricia

Das Steuerrecht der Personengesellschaften im Vergleich

by Patricia Katla
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Book cover type: Paperback
  • ISBN13: 9783937686325
  • Binding: Paperback
  • Subject: N/A
  • Publisher: Europaischer Hochschulverlag Gmbh & Co. Kg
  • Publisher Imprint: Europaischer Hochschulverlag Gmbh & Co. Kg
  • Publication Date:
  • Pages: 124
  • Original Price: GBP 38.17
  • Language: German
  • Edition: N/A
  • Item Weight: 173 grams
  • BISAC Subject(s): Taxation

Deutsche Personengesellschaften (Gesellschaft bürgerlichen Rechts, Kommanditgesellschaft, offene Handelsgesellschaft, Partnerschaftsgesellschaft) unterliegend besonderen steuerrechtlichen Regelungen, die deren zwiespältigen Status widerspiegeln: Einerseits gesetzlich anerkannte unternehmerische Einheit, andererseits ein Zusammenschluss gesamthänderisch verbundener meist persönlich haftender natürlicher Personen, deren Beiträge zum Unternehmen in der Regel über die Beteiligung als solche hinausgehen. Der Praxistrend, Personengesellschaften zunehmend wie Kapitalgesellschaften zu verwenden, verschärft den Zwiespalt. Hieraus folgen zahlreiche Probleme bei der steuerlichen Einordnung und Behandlung von Personengesellschaften. Das Buch stellt deren Besteuerung nach deutschem Recht umfassend in Abhängigkeit vom jeweiligen Gesellschaftstyp dar und behandelt alle relevanten Steuerarten ebenso wie Sonderfälle (atypische Gesellschaften, Personenhandelsgesellschaften, Umwandlungen, Rechtsnachfolgeproblematik, Betriebsaufgabe, Bewertungsansätze etc.).

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