{"title":"Sozialversicherungsrente: DBA-Italien: Besteuerungsrecht für Leibrentenzahlungen durch die Deutsche Rentenversicherung beim Quellenstaat (Kassenstaatsprinzip)","authors":"Steffen Lampert, Nadja Guida","doi":"10.9785/isr-2023-120904","DOIUrl":"https://doi.org/10.9785/isr-2023-120904","url":null,"abstract":"","PeriodicalId":106086,"journal":{"name":"Internationale SteuerRundschau","volume":"20 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114307292","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Wegzugsbesteuerung: Die Wegzugsbesteuerung (§ 6 AStG) im Entwurf des AStG-Anwendungserlasses","authors":"Nils Häck","doi":"10.9785/isr-2023-120902","DOIUrl":"https://doi.org/10.9785/isr-2023-120902","url":null,"abstract":"","PeriodicalId":106086,"journal":{"name":"Internationale SteuerRundschau","volume":"100 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116323282","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Grenzüberschreitende Funktionsverlagerung: Voraussetzungen für eine grenzüberschreitende Funktionsverlagerung","authors":"Sven-Eric Bärsch, S. Kluge, Jan-Hendrik Hillers","doi":"10.9785/isr-2023-120905","DOIUrl":"https://doi.org/10.9785/isr-2023-120905","url":null,"abstract":"","PeriodicalId":106086,"journal":{"name":"Internationale SteuerRundschau","volume":"605 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130648077","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"EU-grenzüberschreitende Umwandlungen: Gesellchaftsrechtliche und steuerliche Neuerungen bei grenzüberschreitenden und ausländischen Umwandlungen (Teil 1)","authors":"N. Schneider, P. Heinemann","doi":"10.9785/isr-2023-120808","DOIUrl":"https://doi.org/10.9785/isr-2023-120808","url":null,"abstract":"","PeriodicalId":106086,"journal":{"name":"Internationale SteuerRundschau","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125856453","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Anitdumpingverfahren: Antidumpingzoll auf die Einfuhren von Schuhen mit Oberteil aus Leder aus der Volksrepublik China und Vietnam","authors":"Rainald Vobbe","doi":"10.9785/isr-2023-120803","DOIUrl":"https://doi.org/10.9785/isr-2023-120803","url":null,"abstract":"","PeriodicalId":106086,"journal":{"name":"Internationale SteuerRundschau","volume":"47 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131138692","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}