Pub Date : 2023-06-04DOI: 10.37307/j.1868-789x.2023.07.11
Stefan Daniel Littnanski
{"title":"Aufwendungen für ein Hausnotrufsystem","authors":"Stefan Daniel Littnanski","doi":"10.37307/j.1868-789x.2023.07.11","DOIUrl":"https://doi.org/10.37307/j.1868-789x.2023.07.11","url":null,"abstract":"","PeriodicalId":125746,"journal":{"name":"Die steuerliche Betriebsprüfung","volume":"10 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127771367","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 : 2023-06-04DOI: 10.37307/j.1868-789x.2023.07.03
H. Fittkau
{"title":"Gesetzliche Festschreibung der Unternehmereigenschaft von Bruchteilsgemeinschaften ab 2023","authors":"H. Fittkau","doi":"10.37307/j.1868-789x.2023.07.03","DOIUrl":"https://doi.org/10.37307/j.1868-789x.2023.07.03","url":null,"abstract":"","PeriodicalId":125746,"journal":{"name":"Die steuerliche Betriebsprüfung","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124325671","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 : 2023-06-03DOI: 10.37307/j.1868-789x.2023.06.08
J. Brandt
{"title":"Gewerbesteuerrechtliche Hinzurechnung nach § 8 Nr. 4 GewStG bei sog. Drittanstellung von Geschäftsführern","authors":"J. Brandt","doi":"10.37307/j.1868-789x.2023.06.08","DOIUrl":"https://doi.org/10.37307/j.1868-789x.2023.06.08","url":null,"abstract":"","PeriodicalId":125746,"journal":{"name":"Die steuerliche Betriebsprüfung","volume":"71 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116660563","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 : 2023-06-03DOI: 10.37307/j.1868-789x.2023.06.07
Dieter Schulze zur Wiesche
{"title":"Die Personengesellschaften in der Rechtsprechung des BFH in 2021/2022 – Teil 2","authors":"Dieter Schulze zur Wiesche","doi":"10.37307/j.1868-789x.2023.06.07","DOIUrl":"https://doi.org/10.37307/j.1868-789x.2023.06.07","url":null,"abstract":"","PeriodicalId":125746,"journal":{"name":"Die steuerliche Betriebsprüfung","volume":"64 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135909896","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 : 2023-06-03DOI: 10.37307/j.1868-789x.2023.06.03
Max Amrein
{"title":"Der Substanzwert als Untergrenze in der steuerlichen Unternehmensbewertung","authors":"Max Amrein","doi":"10.37307/j.1868-789x.2023.06.03","DOIUrl":"https://doi.org/10.37307/j.1868-789x.2023.06.03","url":null,"abstract":"","PeriodicalId":125746,"journal":{"name":"Die steuerliche Betriebsprüfung","volume":"161 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122168151","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}