Reformnotwendigkeiten Und Reformmoeglichkeiten Des § 4 III Estg
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Reformnotwendigkeiten Und Reformmoeglichkeiten Des § 4 III Estg

Reformnotwendigkeiten Und Reformmoeglichkeiten Des § 4 III Estg


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About the Book

Diese Arbeit setzt sich mit der Reform der steuerlichen Gewinnermittlung auf Grundlage der Einnahmen-/Überschussrechnung auseinander. Dabei werden die Reformnotwendigkeiten und Reformmöglichkeiten der gegenwärtigen Kodifizierung in § 4 III EStG herausgearbeitet und die gewonnenen Parameter anhand aktueller deutscher Steuerreformmodelle sowie des US-amerikanischen Steuerrechts untersucht.
About the Author: Der Autor: Björn Büssen studierte ab dem Sommersemester 1998 Rechtswissenschaften an der Universität Heidelberg und absolvierte dort im Sommersemester 2002 das Erste juristische Staatsexamen. 2005 legte er das Zweite juristische Staatsexamen am OLG Düsseldorf ab. Im Anschluss promovierte er - verbunden mit einem mehrmonatigen Forschungsaufenthalt an der University of California, Berkeley - und studierte ab September 2006 im Rahmen eines LL.M. Studienganges mit Schwerpunkt «Banking and Finance» am King's College an der University of London. Hier erwarb er im September 2007 den Titel «Master of Laws». Seit November 2007 arbeitet er als Rechtsanwalt in einer internationalen Sozietät in Düsseldorf. Die Promotion erfolgte im August 2008 an der Universität zu Köln.


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Product Details
  • ISBN-13: 9783631585863
  • Publisher: Peter Lang Gmbh, Internationaler Verlag Der W
  • Binding: Paperback
  • Height: 210 mm
  • No of Pages: 298
  • Series Title: Europaeische Hochschulschriften Recht
  • Sub Title: Die Einnahmen-/Ueberschussrechnung in Aktuellen Reformentwuerfen Im Us-Tax-Accounting
  • Width: 148 mm
  • ISBN-10: 3631585861
  • Publisher Date: 09 Jul 2009
  • Edition: New edition
  • Language: German
  • Returnable: N
  • Spine Width: 0 mm
  • Weight: 4045 gr


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Reformnotwendigkeiten Und Reformmoeglichkeiten Des § 4 III Estg
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