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  1. Die Problembereiche und Zweifelsfragen bei der Umsetzung der Regelungen zur Bekämpfung von hybriden Gestaltungen
    Author: Lepsien, Virginia
    Published: 2023
    Publisher:  Tectum Wissenschaftsverlag, Baden-Baden

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    Source: Union catalogues
    Language: German
    Media type: Ebook
    Format: Online
    ISBN: 9783828851023
    Other identifier:
    9783828851023
    RVK Categories: PP 8040 ; PP 5805
    Edition: 1. Auflage
    Series: Young Academics: Internationales Steuerrecht ; 1
    Subjects: Einkommensteuerrecht; Internationales Steuerrecht; Multinationales Unternehmen; Gewinnverlagerung; Steuervermeidung; Steuerrecht; Einkommensteuer; Ausgaben; Betriebsausgaben; Steuervermeidung; Doppelbesteuerung; Internationales Steuerrecht; Steuerharmonisierung
    Other subjects: (stw)Einkommensteuer; (stw)Ausgaben; (stw)Steuervermeidung; (stw)Doppelbesteuerung; (stw)Internationales Steuerrecht; (stw)Steuerharmonisierung; (stw)Deutschland; (Produktform)Electronic book text; (BISAC Subject Heading)LAW086000; (BISAC Subject Heading)LAW086000; combating hybrid structures; § 4k EStG; company tax law; Auslegungsfragen; conflicting norms; Bekämpfung von hybriden Gestaltungen; Besteuerungsinkongruenzen; duties to cooperate; Mitwirkungspflichten; implementation; questions of interpretation; Normenkonkurrenzen; Regelungen; Regulations; Steuerpflichtiger; section 4k EStG; tax law; Steuerrecht; Umsetzung; taxation incongruities; unbestimmte Rechtsbegriffe; taxpayer; Unternehmensteuerrecht; undefined legal terms; (VLB-WN)9776; (Produktrabattgruppe)N3: N3-Rabatt; Steuer- und Abgabenrecht; Deutschland; 4k EStG; Auslegungsfragen; Bekämpfung von hybriden Gestaltungen; Besteuerungsinkongruenzen; Implementation; Mitwirkungspflichten; Normenkonkurrenzen; Regelungen; Regulations; Steuerpflichtiger; Steuerrecht; Tax law; Taxpayer; Umsetzung; Unternehmensteuerrecht; combating hybrid structures; company tax law; conflicting norms; Graue Literatur
    Scope: Online-Ressource, 100 Seiten
  2. The collaborative economy and taxation
    taxing the value created in the collaborative economy : in-depth analysis
    Author: Remeur, Cécile
    Published: February 2018
    Publisher:  EPRS, Bruxelles, Belgium

    EU citizens' daily lives have been changed by the emerging collaborative economy. However, the terms employed to describe the phenomenon are as many and varied as the interpretations of what the collaborative economy actually comprises. The... more

    Location:
    Helmut-Schmidt-Universität, Universität der Bundeswehr Hamburg, Universitätsbibliothek
    Inter-library loan:
    No inter-library loan

    Location:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Inter-library loan:
    No inter-library loan

     

    EU citizens' daily lives have been changed by the emerging collaborative economy. However, the terms employed to describe the phenomenon are as many and varied as the interpretations of what the collaborative economy actually comprises. The collaborative economy encompasses many situations that do not match the standard business categories and types of transactions. The collaborative economy blurs the lines, not least as regards taxation. For policy-makers to understand how taxation of the collaborative economy can be put into practice requires fighting the surrounding fog of terms and categories. Privileging a case-by-base and tax-by-tax, rather than a straightforward 'one-size-fits-all' approach, is a prerequisite for grasping the potential benefits of this fast-evolving and multifaceted reality.

     
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    Content information
    Volltext (kostenfrei)
    Source: Union catalogues
    Language: English
    Media type: Ebook
    Format: Online
    ISBN: 9789284626748
    Other identifier:
    Subjects: Share Economy; Unternehmensbesteuerung; EU-Staaten; digital technology; goods and services; Internet site; exchange of information; fiscal policy; provision of services; economic model; virtual community; taxpayer; tax system; collaborative economy; EU Member State
    Scope: 1 Online-Ressource (circa 32 Seiten), Illustrationen