{"title":"Besteuerung von Gewinnen aus Online-Poker","authors":"H. Kanzler","doi":"10.9785/fr-2023-1052206","DOIUrl":"https://doi.org/10.9785/fr-2023-1052206","url":null,"abstract":"","PeriodicalId":507582,"journal":{"name":"FinanzRundschau","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139295464","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":"Anwendung des Halbabzugsverbots im Fall der Korrektur eines fehlerhaften Bilanzansatzes","authors":"H. Weber-Grellet","doi":"10.9785/fr-2023-1052207","DOIUrl":"https://doi.org/10.9785/fr-2023-1052207","url":null,"abstract":"","PeriodicalId":507582,"journal":{"name":"FinanzRundschau","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139304583","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":"Die erste Tätigkeitsstätte während des Rechtsreferendariats – Duplik zu Lenhart/Schindler, FR 2023, 1019","authors":"Sandro Birkenhof, Simon Bösken","doi":"10.9785/fr-2023-1052204","DOIUrl":"https://doi.org/10.9785/fr-2023-1052204","url":null,"abstract":"","PeriodicalId":507582,"journal":{"name":"FinanzRundschau","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139303984","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":"Rechtsreferendare haben keine erste Tätigkeitsstätte i.S.v. § 9 Abs. 4 EStG – Replik zu Birkenhof/Bösken, FR 2023, 301 ff.","authors":"Florian Lenhart, J. Schindler","doi":"10.9785/fr-2023-1052203","DOIUrl":"https://doi.org/10.9785/fr-2023-1052203","url":null,"abstract":"","PeriodicalId":507582,"journal":{"name":"FinanzRundschau","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139297230","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":"Noch ist er nicht begraben, der Hund","authors":"","doi":"10.9785/fr-2023-1052205","DOIUrl":"https://doi.org/10.9785/fr-2023-1052205","url":null,"abstract":"","PeriodicalId":507582,"journal":{"name":"FinanzRundschau","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139301273","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":"Verlängerung des Anwendungszeitraums des BMF-Schreibens vom 31.3.2022 (BStBl. I 2022, 45) zur Unterbringung von Kriegsflüchtlingen aus der Ukraine durch Vermietungsgenossenschaften und Vermietungsvereine i.S.d. § 5 Abs. 1 Nr. 10 KStG","authors":"","doi":"10.9785/fr-2023-1052212","DOIUrl":"https://doi.org/10.9785/fr-2023-1052212","url":null,"abstract":"","PeriodicalId":507582,"journal":{"name":"FinanzRundschau","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139293874","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":"Gleich lautende Ländererlasse zu Billigkeitsmaßnahmen im Zusammenhang mit der Unterbringung von Kriegsflüchtlingen aus der Ukraine bei der Anwendung der erweiterten Kürzung nach § 9 Nr. 1 Satz 2 ff. GewStG","authors":"","doi":"10.9785/fr-2023-1052211","DOIUrl":"https://doi.org/10.9785/fr-2023-1052211","url":null,"abstract":"","PeriodicalId":507582,"journal":{"name":"FinanzRundschau","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139295528","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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