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Das Pooling von Anteilen an Kapitalgesellschaften im Erbschaft- und Schenkungsteuerrecht: 6788 (Europäische Hochschulschriften Recht)

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Book Details
Language
German
Publishers
Peter Lang; New edition (10 April 2024)
Weight
0.32 KG
Publication Date
10/04/2024
ISBN-10
363191489X
Pages
262 pages
ISBN-13
9783631914892
Dimensions
14.8 x 1.5 x 21 cm
SKU
9783631914892
Author Name
Lucas Reuter (Author)
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Die Publikation beschäftigt sich mit dem Pooling von Anteilen an Kapitalgesellschaft im Erbschaft- und Schenkungsteuerrecht. Dabei wird der Regelungszweck erarbeitet und nach der Analyse der geltenden Pooling-Norm Reformvorschläge gegeben.

Außerdem wird die Verfassungskonformität überprüft und gefragt, ob eine Übertragbarkeit der Norm möglich ist. .

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