Pub Date : 2022-12-30DOI: 10.37307/j.1868-789x.2023.01.09
Stefan Daniel Littnanski
{"title":"Abgrenzung zwischen Prüfungsvorbereitung und Prüfungshandlung","authors":"Stefan Daniel Littnanski","doi":"10.37307/j.1868-789x.2023.01.09","DOIUrl":"https://doi.org/10.37307/j.1868-789x.2023.01.09","url":null,"abstract":"","PeriodicalId":125746,"journal":{"name":"Die steuerliche Betriebsprüfung","volume":"11 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124665145","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}
Pub Date : 2022-12-15DOI: 10.37307/j.1868-789x.2022.12.10
Stefan Daniel Littnanski
{"title":"Unentgeltliche Übertragung von Gesellschaftsanteilen an einer Personengesellschaft zum Zweck der Regelung der Unternehmensnachfolge","authors":"Stefan Daniel Littnanski","doi":"10.37307/j.1868-789x.2022.12.10","DOIUrl":"https://doi.org/10.37307/j.1868-789x.2022.12.10","url":null,"abstract":"","PeriodicalId":125746,"journal":{"name":"Die steuerliche Betriebsprüfung","volume":"27 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121458995","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}
Pub Date : 2022-12-15DOI: 10.37307/j.1868-789x.2022.12.05
Harald Gebbers
{"title":"Von der „Buch- und Betriebsprüfung“ zur modernen „Außenprüfung“","authors":"Harald Gebbers","doi":"10.37307/j.1868-789x.2022.12.05","DOIUrl":"https://doi.org/10.37307/j.1868-789x.2022.12.05","url":null,"abstract":"","PeriodicalId":125746,"journal":{"name":"Die steuerliche Betriebsprüfung","volume":"40 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128356692","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}
Pub Date : 2022-12-15DOI: 10.37307/j.1868-789x.2022.12.06
Andreas Bauhöfer, Stefan Eymann
{"title":"50 Jahre gemeinsame steuerliche Außenprüfung von Landesbetriebsprüfungen unter Mitwirkung der Bundesbetriebsprüfung","authors":"Andreas Bauhöfer, Stefan Eymann","doi":"10.37307/j.1868-789x.2022.12.06","DOIUrl":"https://doi.org/10.37307/j.1868-789x.2022.12.06","url":null,"abstract":"","PeriodicalId":125746,"journal":{"name":"Die steuerliche Betriebsprüfung","volume":"62 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128620144","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}
Pub Date : 2022-12-15DOI: 10.37307/j.1868-789x.2022.12.11
Stefan Daniel Littnanski
{"title":"Zuständigkeit für die Prüfung des Steuerabzugs nach § 50a EStG im Rahmen der Außenprüfung","authors":"Stefan Daniel Littnanski","doi":"10.37307/j.1868-789x.2022.12.11","DOIUrl":"https://doi.org/10.37307/j.1868-789x.2022.12.11","url":null,"abstract":"","PeriodicalId":125746,"journal":{"name":"Die steuerliche Betriebsprüfung","volume":"230 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115964558","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}