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Description
Rechteüberlassungen im Gewerbesteuerrecht (§ 8 Nr. 1 Buchst. f GewStG).Rights Transfers in Trade Tax Law Pursuant to Sec. 8 No. 1 Letter f GewStG: The thesis contains the first systematic examination of Section 8 No. 1 letter f GewStG. Besides the historical justification with the so called Objektsteuerprinzip, the regulatory purposes cited by the legislator are discussed. The core of the thesis consists in the methodical analysis of the individual elements of the offense in terms of meaning and scope. Based on this,
»Rights Transfers in Trade Tax Law Pursuant to Sec. 8 No. 1 Letter f GewStG«: The thesis contains the first systematic examination of Section 8 No. 1 letter f GewStG. Besides the historical justification with the so-called »Objektsteuerprinzip«, the regulatory purposes cited by the legislator are discussed. The core of the thesis consists in the methodical analysis of the individual elements of the offense in terms of meaning and scope. Based on this, solutions are provided for frequently occurring sorts of cases that have not yet been decided by the Federal Fiscal Court.
| EAN: | 9783428188963 |
| Farbverschnitt: | Generell werden die Bücher ohne Farbverschnitt geliefert, auch wenn die Abbildungen einen Farbverschnitt zeigen. |
| Auflage: | 1. Auflage, 23001 |
| Erscheinungsjahr: | 28.06.2023 |
| Produktform: | Leinen, Gebunden |
| Titel der Reihe: | EFS - Entrepreneurial and Financial Studies## |
| Autoren: | Heutz, Oliver |
| Auflage/Ausgabe: | 1. Auflage |
| Seitenzahl/Blattzahl: | 332 |
| Abbildungen: | 4 Tabellen, 2 farbige Abbildungen; 332 S., 2 farbige Abbildungen, 4 Schwarz-Weiß- Tabellen |
| Themenüberschrift: | BUSINESS & ECONOMICS / Taxation / Corporate |
| Keyword: | Gewerbesteuerliche Hinzurechnung; Hinzurechnungstatbestand; Lizenzentgelt; Lizenzgebühr; Objektsteuer; Objektsteuerprinzip; Finanzierungsanteil; Äquivalenzprinzip; Missbrauchsnorm; Substanzbesteuerung |
| Fachschema: | Besteuerung~Steuerrecht / Besteuerung~Finanzierung~Umwandlungsrecht - Umwandlungssteuergesetz - UmwSTG~Besteuerung / Unternehmensbesteuerung~Unternehmensbesteuerung |
| Fachkategorie: | Öffentliche Finanzen, Besteuerung~Unternehmensfinanzierung~Körperschaft- und Gewerbesteuer, Unternehmenssteuerrecht, Umwandlungssteuer, Tax planning and compliance |
| Region: | Deutschland |
| Thema: | Verstehen |
| Text Sprache: | ger |
| Verlag: | Duncker & Humblot GmbH |
| Länge: | 234 mm |
| Breite: | 160 mm |
| Höhe: | 23 mm |
| Gewicht: | 598 gr |
| Genre: | Sozialwissenschaften/Recht/Wirtschaft |
| Herkunftsland: | DEUTSCHLAND (DE) |
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4.6 ★★★★★
Based on 10 reviews
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Product Reviews
★★★★★ 5
worth the money
Fit Type: Slim Fit, Color: Light Blue/White, Gingham, Size: Medium
perfect fit and beautiful after 3 washes.
WAS THIS REVIEW HELPFUL?YesReportShare
Reviewed in the United States on May 1, 2026
★★★★★ 5
Great shirt, great price!
Fit Type: Slim Fit, Color: Navy, Tonal Floral Print, Size: Small
Bought the shirt at a steal of a price for my son. He loves it!
WAS THIS REVIEW HELPFUL?YesReportShare
Reviewed in the United States on April 16, 2026
★★★★★ 3
Cheap and nice shirt
Fit Type: Slim Fit, Color: Pink/White, Buffalo Plaid, Size: Large
Beyond the actual color of the shirt is not as described, the shirt is fit to size as well as comfortable. It is not wrinkle free treating but the condition is acceptable after drying in dryer.
WAS THIS REVIEW HELPFUL?YesReportShare
Reviewed in the United States on March 12, 2026
★★★★★ 5
Surprisingly decent for the price.
Fit Type: Slim Fit, Color: White, Size: X-Small
XS slim fit has the right amount of stretchiness. Not too thin and wrinkles iron out well. Needed it for a last minute professional photo. Looks like a more expensive shirt when worn with a jacket.
WAS THIS REVIEW HELPFUL?YesReportShare
Reviewed in the United States on April 19, 2026
★★★★★ 5
Beautiful comfortable shoe for white shoe lovers!
Size: 9.5, Color: Deep White
The Lacoste Men's Bayliss Sneaker is nothing short of exceptional. As a long-time fan of the brand, I recently added these sneakers to my collection, and they have exceeded my expectations in every way.
Sleek and Stylish Design (5/5):
Lacoste is renowned for its timeless and sophisticated designs, and the Bayliss Sneaker is no exception. These sneakers effortlessly blend classic elegance with modern aesthetics. The clean lines, subtle logo detailing, and high-quality materials used in their construction make them a perfect choice for those who appreciate both style and simplicity. Whether you're dressing up for a casual event or just running errands, these sneakers elevate your look without ever feeling out of place.
Supreme Comfort (5/5):
Comfort is the hallmark of these sneakers. The moment you slip your feet into them, you'll notice the plush cushioning and exceptional support. I've worn them for long walks, a day of shopping, and even for light exercise, and my feet have remained comfortable and fatigue-free throughout. The padded collar and tongue add to the overall comfort, and they provide a snug fit without any uncomfortable pressure points.
Impressive Durability (5/5):
The Lacoste Bayliss Sneakers are built to last. The combination of premium leather and canvas in the upper ensures they can withstand daily wear and tear, and the rubber outsole provides excellent traction on a variety of surfaces. Even after months of regular use, they still look and feel as good as new, which is a testament to their quality construction.
True to Size (5/5):
When it comes to sizing, Lacoste seems to have nailed it. I ordered my usual size, and the fit was spot-on. There was just the right amount of room in the toe box without feeling too tight. I appreciate the brand's consistency in sizing, which makes shopping for their products a hassle-free experience.
Outstanding Value (5/5):
While Lacoste is associated with premium quality, the Bayliss Sneaker offers excellent value for money. The combination of style, comfort, durability, and brand reputation makes these sneakers a smart investment. They are versatile enough to complement various outfits, making them a valuable addition to your wardrobe.
In conclusion, the Lacoste Men's Bayliss Sneaker is a triumph of design and comfort. Whether you're a loyal Lacoste fan or someone seeking a high-quality, stylish, and comfortable sneaker, these are an outstanding choice. They combine the best elements of fashion and functionality, making them suitable for a wide range of occasions. From casual outings to semi-formal events, these sneakers effortlessly blend in while ensuring your feet stay comfortable and supported. I couldn't be happier with my purchase, and I highly recommend them to anyone seeking a top-notch pair of sneakers.
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Reviewed in the United States on September 4, 2023
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