verschiedenen Facetten der Betriebsaufspaltung im Vergleich
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verschiedenen Facetten der Betriebsaufspaltung im Vergleich

verschiedenen Facetten der Betriebsaufspaltung im Vergleich


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About the Book

Masterarbeit aus dem Jahr 2023 im Fachbereich Jura - Steuerrecht, Note: 2,0, Hochschule Koblenz (ehem. FH Koblenz), Veranstaltung: Masterthesis, Sprache: Deutsch, Abstract: Das Ziel dieser Masterthesis ist es, die verschiedenen Aspekte der Betriebsaufspaltung in einem umfassenden Vergleich zu analysieren. Dieser Vergleich wird als Fließtext stattfinden, um Wiederholungen zu minimieren. Dabei wird auf die verschiedenen Ebenen, einschließlich der rechtlichen, steuerlichen und betrieblichen Dimensionen eingegangen. Die Betriebsaufspaltung ist eines der imposantesten Konzepte im Bereich des Steuerrechts und der Unternehmensstrukturierung, da sie ein Unternehmen über die gesamte Unternehmensdauer begleiten, einen erheblichen steuerlichen Effekt auslösen und gewollt, sowie ungewollt, in einer vorhandenen Unternehmensstruktur entstehen kann. Sie hat, daher auch zurecht, in den letzten Jahrzehnten erhebliche Aufmerksamkeit, sowohl in der akademischen Forschung als auch in der Praxis, erhalten. Dabei werden nicht nur die negativen, sondern auch die möglichen positiven Aspekte berücksichtigt, um eine optimale steuerliche Gestaltung zu erzielen.


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Product Details
  • ISBN-13: 9783389014325
  • Publisher: Bod Third Party Titles
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Weight: 172 gr
  • ISBN-10: 3389014322
  • Publisher Date: 04 Apr 2024
  • Height: 210 mm
  • No of Pages: 84
  • Spine Width: 5 mm
  • Width: 148 mm


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verschiedenen Facetten der Betriebsaufspaltung im Vergleich
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