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German Profit Taxes

Buch | Softcover
320 Seiten
2024 | 7th Edition
UVK (Verlag)
978-3-7398-3228-9 (ISBN)
CHF 48,95 inkl. MwSt
The textbook clearly presents the basics of German profit taxes and introduces even the previously inexperienced reader to the world of income tax, corporate income tax and trade tax. As in the previous German editions, the focus is not on individual tax-related recommendations for action or detailed regulations, but on the fundamental systematics of the subject matter.
The book is therefore the ideal companion for targeted preparation for examinations in the Bachelor's and Master's programmes at universities that are oriented towards business taxation or tax law.
In this book you will find compact, up-to-date basic knowledge about German income tax, German corporate income tax and German trade tax (legal status 1.7.2022).

The textbook clearly presents the basics of German profit taxes and introduces even the previously inexperienced reader to the world of income tax, corporate income tax and trade tax. As in the previous German editions, the focus is not on individual tax-related recommendations for action or detailed regulations, but on the fundamental systematics of the subject matter.
The book is therefore the ideal companion for targeted preparation for examinations in the Bachelor's and Master's programmes at universities that are oriented towards business taxation or tax law. It is also ideally suited for self-study. Target groups are therefore students, lecturers in the field of business taxation and tax law. The book is also suitable for English-speaking practitioners (including those from abroad) who wish to develop basic knowledge of German profit taxes useful for everyday professional life. Assistants in tax consulting, tax clerks as well as landlords specialising in tax and not least also tax advisers are addressed here.

1 Introduction
2 Personal income tax
3 Corporate income tax
4 Trade tax
5 Legal neutrality of taxation
6 Final comprehensive case

Erscheinungsdatum
Sprache englisch
Maße 150 x 215 mm
Themenwelt Wirtschaft Betriebswirtschaft / Management Allgemeines / Lexika
Schlagworte Beiträge • Doppelbesteuerung • Einkünfte • Einkunftsarten • Freibetrag • Freigrenze • Gebühren • Gewinneinkunftsarte • Sonderabgaben • Steuerbemessungsgrundlage • Steuerlehre • Steuerobjekt • Steuerpflicht • Steuersatz • Steuersubjekt • Steuertarif • Überschusseinkünfte • Verlusabzug • Verlustausgleich • Wirtschaftsjahr
ISBN-10 3-7398-3228-2 / 3739832282
ISBN-13 978-3-7398-3228-9 / 9783739832289
Zustand Neuware
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