Pub Date : 2023-10-03DOI: 10.37307/j.1868-789x.2023.10.07
Detlef Pieske-Kontny
{"title":"Ausländische Einkünfte i. S. von § 2 Abs. 1 Nr. 4–7 EStG im Blickfeld der Außenprüfung – Teil 3","authors":"Detlef Pieske-Kontny","doi":"10.37307/j.1868-789x.2023.10.07","DOIUrl":"https://doi.org/10.37307/j.1868-789x.2023.10.07","url":null,"abstract":"","PeriodicalId":125746,"journal":{"name":"Die steuerliche Betriebsprüfung","volume":"15 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135689222","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 : 2023-09-01DOI: 10.37307/j.1868-789x.2023.09.05
Detlef Pieske-Kontny
{"title":"Ausländische Einkünfte i. S. von § 2 Abs. 1 Nr. 4–7 EStG im Blickfeld der Außenprüfung – Teil 2","authors":"Detlef Pieske-Kontny","doi":"10.37307/j.1868-789x.2023.09.05","DOIUrl":"https://doi.org/10.37307/j.1868-789x.2023.09.05","url":null,"abstract":"","PeriodicalId":125746,"journal":{"name":"Die steuerliche Betriebsprüfung","volume":"30 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":"127108710","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 : 2023-09-01DOI: 10.37307/j.1868-789x.2023.09.08
P. Nürnberg
{"title":"Wirkungsweise des § 50d Abs. 1 Satz 11 EStG i. d. F. des AmtshilfeRLUmsG","authors":"P. Nürnberg","doi":"10.37307/j.1868-789x.2023.09.08","DOIUrl":"https://doi.org/10.37307/j.1868-789x.2023.09.08","url":null,"abstract":"","PeriodicalId":125746,"journal":{"name":"Die steuerliche Betriebsprüfung","volume":"38 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":"127666466","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 : 2023-09-01DOI: 10.37307/j.1868-789x.2023.09.04
R. Köhler
{"title":"Sonderfragen der Buchung und Bilanzierung bei Bauunternehmen und Unternehmen des Anlagenbaus","authors":"R. Köhler","doi":"10.37307/j.1868-789x.2023.09.04","DOIUrl":"https://doi.org/10.37307/j.1868-789x.2023.09.04","url":null,"abstract":"","PeriodicalId":125746,"journal":{"name":"Die steuerliche Betriebsprüfung","volume":"1 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":"121328863","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 : 2023-09-01DOI: 10.37307/j.1868-789x.2023.09.06
Ulrich Pflaum
{"title":"Das Verfahrensrecht in der aktuellen Rechtsprechung des BFH","authors":"Ulrich Pflaum","doi":"10.37307/j.1868-789x.2023.09.06","DOIUrl":"https://doi.org/10.37307/j.1868-789x.2023.09.06","url":null,"abstract":"","PeriodicalId":125746,"journal":{"name":"Die steuerliche Betriebsprüfung","volume":"314 2 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":"124248798","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}