Kapitalmaßnahmen: Steuerliche Bewertung Und Einstufung

Name: Kapitalmaßnahmen: Steuerliche Bewertung Und Einstufung
Brand: Springer Gabler
SKU: 9783658069759
Price: 4462.0 INR
Availability: InStock

by Michael Port , Fabian Steinlein

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ISBN13: 9783658069759
Binding: Paperback
Subject: N/A
Publisher: Springer Gabler
Publisher Imprint: Springer Gabler
Publication Date: April 23, 2015
Pages: 259
Original Price: EUR 60.74
Language: German
Edition: 2. Aufl. 2015
Item Weight: 436 grams
BISAC Subject(s): Taxation / Corporate

About The Book

Die steuerliche Beurteilung von Kapitalma nahmen ist auch fünf Jahre nach Einführung der Abgeltungsteuer auf Kapitalanlagen ein in Bewegung befindlicher Bereich des Steuerrechts.Hierzu tragen die Aktivitäten von Gesetzgeber, Verwaltung, Rechtsprechung und nicht zuletzt der Ideenreichtum der Unternehmen stetig bei.

Die 2. Auflage berücksichtigt die aktuellen Gesetzesänderungen, insbesondere die Neuregelung zu Abspaltungen, sowie die aktuellen Erlasse der Finanzverwaltung. Darüberhinaus wird zu aktuellen Vorgängen im In- und Ausland Stellung genommen. Hierzu gehören z.B. Anleihetauschvorgänge, Wahldividenden bei deutschen Aktien oder Kapitalerhöhungen aus Gesellschaftsmitteln bei ausländischen Unternehmen.

About The Author

Michael Port ist verantwortlich für die steuerlichen Belange der Eurex Clearing AG, einerTochtergesellschaft der Deutsche Börse AG. Davor arbeitete er u.a. als Steuerspezialist bzw. Koordinator für steuerliche Prozesse in Banken und Unternehmen der Finanzindustrie.Seine langjährige Erfahrung in der Besteuerung von Kapitalerträgen macht ihn zu einem ausgewiesenen Experten aus der Praxis.

Fabian Steinlein ist Referent in der Abteilung Steuerrecht und Rechnungslegung beim Bundesverband der Deutschen Volksbanken und Raiffeisenbanken e.V. und war von Beginn an in den Entstehungsprozess der Abgeltungsteuer und der besonderen steuerlichen Regeln für Kapitalmaßnahmen eingebunden.

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