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Die Vermietung von Immobilien als Problem der Tatbestandsverwirklichung im System der Ertragsteuern: Ein wertorientierter Ansatz zur Konkretisierung d
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(Buch) |
Dieser Artikel gilt, aufgrund seiner Grösse, beim Versand als 2 Artikel!
Lieferstatus: |
i.d.R. innert 4-7 Tagen versandfertig |
Veröffentlichung: |
September 2022
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Genre: |
Ratgeber |
ISBN: |
9783428186754 |
EAN-Code:
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9783428186754 |
Verlag: |
Duncker & Humblot GmbH |
Einband: |
Kartoniert |
Sprache: |
Deutsch
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Dimensionen: |
H 230 mm / B 154 mm / D 13 mm |
Gewicht: |
272 gr |
Seiten: |
149 |
Bewertung: |
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Inhalt: |
»The Letting of Real Estate as a Problem of the Fulfillment of Statutory Requirements in the System of Income Taxes. A Value-Oriented Approach to the Specification of Statutory Commercial Elements Using the Example of the Differentiation of Special and Supplementary Services«: The thesis addresses the income tax classification of the letting of real estate as either asset management or a commercial activity. The process of decision-making in practice, which often appears to be very casuistic, is contrasted with a methodical approach, which - by revealing the principles and valuations of income tax law - is intended to lead to consistent results. In doing so, the fundamental findings of legal methodology are elaborated and made fruitful. |
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