Pub Date : 2020-12-31DOI: 10.9785/9783504386542-101
{"title":"§ 201 Ermittlung des Jahresertrags","authors":"","doi":"10.9785/9783504386542-101","DOIUrl":"https://doi.org/10.9785/9783504386542-101","url":null,"abstract":"","PeriodicalId":275756,"journal":{"name":"Erbschaftsteuer- und Schenkungsteuergesetz","volume":"23 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":"115600967","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: 10.9785/9783504386542-097
{"title":"§ 197 Gebäude und Gebäudeteile für den Zivilschutz","authors":"","doi":"10.9785/9783504386542-097","DOIUrl":"https://doi.org/10.9785/9783504386542-097","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":"115824077","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: 10.9785/9783504386542-065
{"title":"§ 165 Bewertung des Wirtschaftsteils mit dem Fortführungswert","authors":"","doi":"10.9785/9783504386542-065","DOIUrl":"https://doi.org/10.9785/9783504386542-065","url":null,"abstract":"","PeriodicalId":275756,"journal":{"name":"Erbschaftsteuer- und Schenkungsteuergesetz","volume":"4 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":"121003500","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: 10.9785/9783504386542-099
{"title":"§ 199 Anwendung des vereinfachten Ertragswertverfahrens","authors":"","doi":"10.9785/9783504386542-099","DOIUrl":"https://doi.org/10.9785/9783504386542-099","url":null,"abstract":"","PeriodicalId":275756,"journal":{"name":"Erbschaftsteuer- und Schenkungsteuergesetz","volume":"78 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":"128041578","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: 10.9785/9783504386542-002
{"title":"Vorwort","authors":"","doi":"10.9785/9783504386542-002","DOIUrl":"https://doi.org/10.9785/9783504386542-002","url":null,"abstract":"","PeriodicalId":275756,"journal":{"name":"Erbschaftsteuer- und Schenkungsteuergesetz","volume":"9 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":"124757038","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: 10.9785/9783504386542-009
{"title":"§ 3 Erwerb von Todes wegen","authors":"","doi":"10.9785/9783504386542-009","DOIUrl":"https://doi.org/10.9785/9783504386542-009","url":null,"abstract":"","PeriodicalId":275756,"journal":{"name":"Erbschaftsteuer- und Schenkungsteuergesetz","volume":"23 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":"131779247","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: 10.9785/9783504386542-096
{"title":"§ 196 Grundstücke im Zustand der Bebauung","authors":"","doi":"10.9785/9783504386542-096","DOIUrl":"https://doi.org/10.9785/9783504386542-096","url":null,"abstract":"","PeriodicalId":275756,"journal":{"name":"Erbschaftsteuer- und Schenkungsteuergesetz","volume":"12 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":"131074892","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: 10.9785/9783504386542-106
{"title":"Übereinkommen zwischen Deutschland und Griechenland über die Besteuerung des beweglichen Nachlassvermögens","authors":"","doi":"10.9785/9783504386542-106","DOIUrl":"https://doi.org/10.9785/9783504386542-106","url":null,"abstract":"","PeriodicalId":275756,"journal":{"name":"Erbschaftsteuer- und Schenkungsteuergesetz","volume":"83 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":"133046174","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: 10.9785/9783504386542-108
{"title":"Abkommen zwischen der Bundesrepublik Deutschland und der Schweizerischen Eidgenossenschaft zur Vermeidung der Doppelbesteuerung auf dem Gebiet der Nachlass- und Erbschaftsteuern","authors":"","doi":"10.9785/9783504386542-108","DOIUrl":"https://doi.org/10.9785/9783504386542-108","url":null,"abstract":"","PeriodicalId":275756,"journal":{"name":"Erbschaftsteuer- und Schenkungsteuergesetz","volume":"41 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":"114236047","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}