Pub Date : 2020-12-31DOI: 10.9785/9783504386542-053
{"title":"§ 12 Kapitalforderungen und Schulden","authors":"","doi":"10.9785/9783504386542-053","DOIUrl":"https://doi.org/10.9785/9783504386542-053","url":null,"abstract":"","PeriodicalId":275756,"journal":{"name":"Erbschaftsteuer- und Schenkungsteuergesetz","volume":"31 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"117220016","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 : 2020-12-31DOI: 10.9785/9783504386542-049
{"title":"§ 37 Anwendung des Gesetzes","authors":"","doi":"10.9785/9783504386542-049","DOIUrl":"https://doi.org/10.9785/9783504386542-049","url":null,"abstract":"","PeriodicalId":275756,"journal":{"name":"Erbschaftsteuer- und Schenkungsteuergesetz","volume":"49 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123579596","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 : 2020-12-31DOI: 10.9785/9783504386542-109
{"title":"Abkommen zwischen der Bundesrepublik Deutschland und den Vereinigten Staaten von Amerika zur Vermeidung der Doppelbesteuerung auf dem Gebiet der Nachlass-, Erbschaft- und Schenkungsteuern","authors":"","doi":"10.9785/9783504386542-109","DOIUrl":"https://doi.org/10.9785/9783504386542-109","url":null,"abstract":"","PeriodicalId":275756,"journal":{"name":"Erbschaftsteuer- und Schenkungsteuergesetz","volume":"215 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122826010","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 : 2020-12-31DOI: 10.9785/9783504386542-023
{"title":"§ 13d Steuerbefreiung für zu Wohnzwecken vermietete Grundstücke","authors":"","doi":"10.9785/9783504386542-023","DOIUrl":"https://doi.org/10.9785/9783504386542-023","url":null,"abstract":"","PeriodicalId":275756,"journal":{"name":"Erbschaftsteuer- und Schenkungsteuergesetz","volume":"37 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129875312","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 : 2020-12-31DOI: 10.9785/9783504386542-062
{"title":"§ 162 Bewertung des Wirtschaftsteils","authors":"","doi":"10.9785/9783504386542-062","DOIUrl":"https://doi.org/10.9785/9783504386542-062","url":null,"abstract":"","PeriodicalId":275756,"journal":{"name":"Erbschaftsteuer- und Schenkungsteuergesetz","volume":"64 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121166168","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 : 2020-12-31DOI: 10.9785/9783504386542-052
{"title":"§ 11 Wertpapiere und Anteile","authors":"","doi":"10.9785/9783504386542-052","DOIUrl":"https://doi.org/10.9785/9783504386542-052","url":null,"abstract":"","PeriodicalId":275756,"journal":{"name":"Erbschaftsteuer- und Schenkungsteuergesetz","volume":"415 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115982772","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 : 2020-12-31DOI: 10.9785/9783504386542-111
{"title":"Stichwortverzeichnis","authors":"","doi":"10.9785/9783504386542-111","DOIUrl":"https://doi.org/10.9785/9783504386542-111","url":null,"abstract":"","PeriodicalId":275756,"journal":{"name":"Erbschaftsteuer- und Schenkungsteuergesetz","volume":"92 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129966201","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 : 2020-12-31DOI: 10.9785/9783504386542-054
{"title":"§ 13 Kapitalwert von wiederkehrenden Nutzungen und Leistungen","authors":"","doi":"10.9785/9783504386542-054","DOIUrl":"https://doi.org/10.9785/9783504386542-054","url":null,"abstract":"","PeriodicalId":275756,"journal":{"name":"Erbschaftsteuer- und Schenkungsteuergesetz","volume":"108 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130455825","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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