Die In- Und Auslaendische Besteuerung Schweizerischer Betriebsstaetten Deutscher Personenhandelsgesellschaften
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Die In- Und Auslaendische Besteuerung Schweizerischer Betriebsstaetten Deutscher Personenhandelsgesellschaften

Die In- Und Auslaendische Besteuerung Schweizerischer Betriebsstaetten Deutscher Personenhandelsgesellschaften


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About the Book

Viele deutsche Unternehmer werden von Abgesandten der kantonalen Wirtschaftsbehörden der Schweiz umworben, dort zu investieren. Hierbei wird empfohlen, den Wohnsitz oder den Firmenstandort zu verlegen und Tochtergesellschaften oder Betriebsstätten in der Schweiz zu begründen. Dabei werden regelmäßig große steuerliche Vorteile versprochen. Diese Arbeit stellt die gesellschaftsrechtlichen und die steuerrechtlichen Eckdaten für Investitionen dar, wie sie von Deutschland aus in der Schweiz getätigt werden können. Anschließend analysiert die Arbeit Vorteile und Nachteile derartiger Investitionen in der Schweiz. Hierbei werden die jeweils denkbaren gesellschaftsrechtlichen Szenarien, von denen die Investitionen ausgehen, einbezogen und hierbei die alternativ möglichen gesellschaftsrechtlichen Strukturen in der Schweiz berücksichtigt.
About the Author: Hans-Jürgen Lappat, Lehre zum Bankkaufmann; Doppelstudium Betriebswirtschaftslehre und Rechtswissenschaften an der Universität Frankfurt am Main; Erwerb der Berufszulassungen als Steuerberater und Fachberater für Internationales Steuerrecht sowie als Rechtsanwalt und Fachanwalt für Steuerrecht sowie als Wirtschaftsprüfer; Berufstätigkeit bei einer Unternehmensberatung; Gründungspartner einer Rechtsanwaltskanzlei.


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Product Details
  • ISBN-13: 9783631616925
  • Publisher: Peter Lang Gmbh, Internationaler Verlag Der W
  • Binding: Hardback
  • Height: 210 mm
  • No of Pages: 246
  • Series Title: Internationale Steuerlehre, Steuerrecht Und Wirtschaftspruef
  • Weight: 4743 gr
  • ISBN-10: 3631616929
  • Publisher Date: 10 Oct 2011
  • Edition: New edition
  • Language: German
  • Returnable: N
  • Spine Width: 0 mm
  • Width: 148 mm


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Die In- Und Auslaendische Besteuerung Schweizerischer Betriebsstaetten Deutscher Personenhandelsgesellschaften
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Die In- Und Auslaendische Besteuerung Schweizerischer Betriebsstaetten Deutscher Personenhandelsgesellschaften
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