Download PDF by Tobias Sick: Belastungs- und Entlastungswirkungen sowie

By Tobias Sick

Akademische Arbeit aus dem Jahr 2008 im Fachbereich BWL - Recht, notice: 1,0, Duale Hochschule Baden-Württemberg, Stuttgart, früher: Berufsakademie Stuttgart, Sprache: Deutsch, summary: Diese Arbeit geht auf die Belastungsauswirkungen der Unternehmensteuerreform und die optimale steuerliche Gestaltung bei Personenunternehmen – das heißt Personengesellschaften und Einzelunternehmen – ein. In einem weiteren Schritt wird erarbeitet, wann aus steuerlicher Sicht bei der Rechtsformwahl ein Personenunternehmen bzw. eine Kapitalgesellschaft Vorteile bietet.

Aus dem Inhalt:
- Ziel einer rechtsformneutralen Besteuerung
- Gebrauch von & Kritik am § 34 EStG
- Vorteilhaftigkeit der Thesaurierungsbegünstigung
- Einsatz von Sonderbetriebsvermögen

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Belastungs- und Entlastungswirkungen sowie Gestaltungsoptionen von Thesaurierungsbegünstigung (German Edition) by Tobias Sick


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