Übertragung Einer Kapitalgesellschaft Auf Die Nächste Generation
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Übertragung Einer Kapitalgesellschaft Auf Die Nächste Generation

Übertragung Einer Kapitalgesellschaft Auf Die Nächste Generation


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About the Book

Marten Ortlinghaus analysiert die Steuerbelastungen bei (grenzüberschreitenden) unentgeltlichen Übertragungen von Anteilen an einer Kapitalgesellschaft sowie einer Forderung gegen diese in ausgewählten Staaten (BRD, GB, A, CH). Damit einhergehende Doppel- und Mehrfachbesteuerungen bzw. -belastungen sowie Diskriminierungen werden quali- und quantifiziert. Die steuerliche Mehrbelastung durch Grenzübertritt wird aus der Perspektive des Überträgers und des Begünstigten betrachtet. Im Rahmen des Steuerbelastungsvergleichs wird ein konstitutiver Übertragungsfall gestaltet (ein Elternteil überträgt Anteile an einer Kapitalgesellschaft sowie eine Forderung gegen diese auf ein Kind), der zunächst isoliert auf die Rechtssysteme der verschiedenen Staaten Anwendung findet. Anschließend werden Anknüpfungsmerkmale zu den jeweils anderen Staaten hergestellt und damit der Grenzübertritt simuliert.
About the Author:

Dr. Marten Ortlinghaus ist Tax Manager eines internationalen Leasingkonzerns in Köln. Zuvor war er beratend auf dem Gebiet des (inter-)nationalen Steuerrechts, unter anderem für eine Big Four Gesellschaft, in Zürich und Wuppertal tätig.


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Product Details
  • ISBN-13: 9783658244262
  • Publisher: Springer Nature Customer Service Center GmbH
  • Binding: Paperback
  • Language: German
  • Returnable: Y
  • Sub Title: Steuerbelastungsvergleich, Doppelbesteuerung Und -Belastung, Diskriminierung
  • Width: 148 mm
  • ISBN-10: 3658244267
  • Publisher Date: 07 Dec 2018
  • Height: 210 mm
  • No of Pages: 277
  • Spine Width: 15 mm
  • Weight: 399 gr


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