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{"title":"Option zur Körperschaftsbesteuerung: Die Option zur Körperschaftsbesteuerung im Internationalen Steuerrecht – Teil 1","authors":"Michael Marquardt, Ocka Stumm","doi":"10.9785/isr-2023-121006","DOIUrl":"https://doi.org/10.9785/isr-2023-121006","url":null,"abstract":"","PeriodicalId":499433,"journal":{"name":"Internationale Steuer-Rundschau","volume":"44 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135761387","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}
{"title":"Homeoffice: Exekutive Abkommensüberschreitung am Beispiel der „Corona“-Konsultationsvereinbarungen — Zugleich ein Beitrag zur Auslegung des § 49 Abs. 1 Nr. 4 Buchst. a EStG und des Art. 15 DBA-AT","authors":"Philipp G. Riehm","doi":"10.9785/isr-2023-121003","DOIUrl":"https://doi.org/10.9785/isr-2023-121003","url":null,"abstract":"","PeriodicalId":499433,"journal":{"name":"Internationale Steuer-Rundschau","volume":"40 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135761395","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}
{"title":"Inbound-Lizenzierungen: Besteuerung von Inbound-Lizenzierungen im US-amerikanischen Kapitalgesellschaftskonzern","authors":"Mustafa Sezer, Marc Oppermann","doi":"10.9785/isr-2023-121002","DOIUrl":"https://doi.org/10.9785/isr-2023-121002","url":null,"abstract":"","PeriodicalId":499433,"journal":{"name":"Internationale Steuer-Rundschau","volume":"31 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135760011","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}
{"title":"Immer das Wesentliche im Blick.","authors":"","doi":"10.9785/isr-2023-121009","DOIUrl":"https://doi.org/10.9785/isr-2023-121009","url":null,"abstract":"","PeriodicalId":499433,"journal":{"name":"Internationale Steuer-Rundschau","volume":"43 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135760019","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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