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Verlustnutzungsstrategien bei Mindestbesteuerungssachverhalten by Zabel, Thomas

Verlustnutzungsstrategien bei Mindestbesteuerungssachverhalten

by Thomas Zabel
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Book cover type: Paperback
  • ISBN13: 9783640302215
  • Binding: Paperback
  • Subject: N/A
  • Publisher: Grin Verlag
  • Publisher Imprint: Grin Verlag
  • Publication Date:
  • Pages: 30
  • Original Price: USD 26.9
  • Language: German
  • Edition: N/A
  • Item Weight: 50 grams
  • BISAC Subject(s): Accounting / General

Studienarbeit aus dem Jahr 2006 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 1,7, Universität Potsdam, Sprache: Deutsch, Abstract: Einer einführenden Betrachtung der gesetzlichen Regelungen zur Verlustverrechnung schlie en sich typische Anwendungsfälle, die Verlustnutzung und Mindestbesteuerung nach aktuellem Recht darstellen, an. Hierbei sollen insbesondere die Nachteile und Gefahren der Mindestbesteuerung für Unternehmen und die Möglichkeit des endgültigen Untergangs von Verlustvorträgen veranschaulicht werden. Im dritten Kapitel werden dann verschiedene Verlustnutzungsstrategien zur Vermeidung der Nachteile der Mindestbesteuerung bzw. des Verlustuntergangs vorgestellt und ihre praktische Anwendbarkeit und Handhabbarkeit für Unternehmen wird beurteilt. [...]

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