{"title":"Umschaltklausel: Methodenwechsel von der Freistellungs- zur Anrechnungsmethode","authors":"Carsten Quilitzsch, Tim Niklas Dapprich","doi":"10.9785/isr-2023-120805","DOIUrl":"https://doi.org/10.9785/isr-2023-120805","url":null,"abstract":"","PeriodicalId":106086,"journal":{"name":"Internationale SteuerRundschau","volume":"16 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":"117087571","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":"Kosten für die Erstellung von Druckvorlagen: Zollwertrechtliche Behandlung von Kosten für die Erstellung von Druckvorlagen für Etiketten","authors":"Rainald Vobbe, Max Köstner","doi":"10.9785/isr-2023-120802","DOIUrl":"https://doi.org/10.9785/isr-2023-120802","url":null,"abstract":"","PeriodicalId":106086,"journal":{"name":"Internationale SteuerRundschau","volume":"04 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":"129205386","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":"Vorsorgeaufwendung bei Arbeitslohn aus Drittstaat: Kein Sonderausgabenabzug für Vorsorgeaufwendungen bei Bezug von steuerfreiem Arbeitslohn aus einer Tätigkeit in einem Drittstaat","authors":"Dino Höppner","doi":"10.9785/isr-2023-120804","DOIUrl":"https://doi.org/10.9785/isr-2023-120804","url":null,"abstract":"","PeriodicalId":106086,"journal":{"name":"Internationale SteuerRundschau","volume":"3 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":"127968367","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":"(Keine) Überschießende Anwendung des § 4k EStG in typischen Inbound-Konstellationen mit niederländischer Steuergruppe und deutscher Personengesellschaft","authors":"Christian Herbst, Martin Schmidt","doi":"10.9785/isr-2023-120705","DOIUrl":"https://doi.org/10.9785/isr-2023-120705","url":null,"abstract":"","PeriodicalId":106086,"journal":{"name":"Internationale SteuerRundschau","volume":"6 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126615111","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}
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