Update 2017 Book by Michael Stein - Bookswagon UAE
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Update 2017

Update 2017


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About the Book

Mit Blick auf die jüngere Rechtsprechung zu verfallenen Optionsscheinen geht diese Betrachtung der Frage nach, ob unter dem Regime der Abgeltungsteuer negative Einkünfte aus Kapitalvermögen entstehen, wenn der Optionsinhaber die Option, weil sie "aus dem Geld gelaufen ist", verfallen lässt. Ausgangspunkt der Untersuchung ist die Entscheidung des Bundesfinanzhofs vom 12.1.2016, IX R 48/14 zum geltenden Recht. Rechtsstand ist Februar 2017.


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Product Details
  • ISBN-13: 9783743151970
  • Publisher: Books on Demand
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Sub Title: Die verfallene Option in der Abgeltungsteuer: Eine Erwägung am Vorabend der Revisionsentscheidung VIII R 40/15
  • Width: 148 mm
  • ISBN-10: 3743151979
  • Publisher Date: 22 Mar 2017
  • Height: 210 mm
  • No of Pages: 104
  • Spine Width: 6 mm
  • Weight: 195 gr


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