Die Behandlung Negativer Kapitalkonten Bei Doppelstoeckigen Personengesellschaften
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Die Behandlung Negativer Kapitalkonten Bei Doppelstoeckigen Personengesellschaften

Die Behandlung Negativer Kapitalkonten Bei Doppelstoeckigen Personengesellschaften


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About the Book

Der BFH hat mit Beschluss vom 18.12.2003 - IV B 201/03, BStBl II 2004, 231 entschieden, dass § 15a EStG im Rahmen mehrstufiger Personengesellschaften auf Ebene einer nachgeschalteten Kommanditgesellschaft anwendbar ist. Die Umsetzung wirft Einzelfragen in den Bereichen der Gewinnzurechnung, des Ansatzes und der Bewertung der Unterbeteiligung in der Bilanz der Obergesellschaft sowie der Bildung von Ergänzungsbilanzen im Rahmen doppelstöckiger Personengesellschaften auf. Der Autor kommt zu dem Ergebnis, dass eine stimmige Gesamtlösung durch eine Präzisierung der Spiegelbildmethode unter Ansatz innerbilanzieller Merkposten gefunden werden kann.
About the Author: Der Autor: Stefan Paul, geboren 1976 in Berlin; 2001 Erstes juristisches Staatsexamen in Berlin; 2004 Zweites juristisches Staatsexamen in Brandenburg; 2005 Diplom-Kaufmann an der FernUniversität Hagen; 2006 Promotion an der Humboldt-Universität zu Berlin; 2001-2005 Wissenschaftlicher Mitarbeiter mit Lehraufgaben im Gesellschafts- und Konzernrecht am Institut für Wirtschaftsrecht der Technischen Universität Berlin; 2005 Eintritt in den höheren Dienst der Berliner Finanzverwaltung.


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Product Details
  • ISBN-13: 9783631556719
  • Publisher: Peter Lang Gmbh, Internationaler Verlag Der W
  • Binding: Paperback
  • Height: 210 mm
  • No of Pages: 156
  • Series Title: Europaeische Hochschulschriften Recht
  • Weight: 2247 gr
  • ISBN-10: 3631556713
  • Publisher Date: 01 Nov 2006
  • Edition: New edition
  • Language: German
  • Returnable: N
  • Spine Width: 0 mm
  • Width: 148 mm


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