{"title":"Hornbach-Baumarkt Urteil des EuGH: Zu den Folgen des Hornbach-Baumarkt-Urteils des EuGH für die Vereinbarkeit des § 1 AStG 2003 mit den Grundfreiheiten","authors":"Moritz Glahe","doi":"10.9785/isr-2024-130303","DOIUrl":"https://doi.org/10.9785/isr-2024-130303","url":null,"abstract":"","PeriodicalId":509628,"journal":{"name":"Internationale SteuerRundschau","volume":"24 8","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140084396","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":"Energiesteuerrichtlinie: Zur Anwendbarkeit des unionsrechtlichen Verhältnismäßigkeitsgrundsatzes bei nationalem Recht","authors":"Katharina Schlücke","doi":"10.9785/isr-2024-130307","DOIUrl":"https://doi.org/10.9785/isr-2024-130307","url":null,"abstract":"","PeriodicalId":509628,"journal":{"name":"Internationale SteuerRundschau","volume":"13 5","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140084998","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":"Grenzgänger-Regelung des DBA Schweiz: DBA-Schweiz: Ansässigkeitsbescheinigungen für Grenzgänger und Arbeitgeberbescheinigung über die Nichtrückkehr, BMF v. 7.12.2023","authors":"","doi":"10.9785/isr-2024-130305","DOIUrl":"https://doi.org/10.9785/isr-2024-130305","url":null,"abstract":"","PeriodicalId":509628,"journal":{"name":"Internationale SteuerRundschau","volume":"117 8","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140088284","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":"Doppelbelastung in Erbschaft- und Schenkungsteuerfällen: Zur Zulässigkeit internationaler Doppelbelastung mit direkten Steuern am Beispiel der Erbschaft- und Schenkungsteuer","authors":"L. Münch","doi":"10.9785/isr-2024-130306","DOIUrl":"https://doi.org/10.9785/isr-2024-130306","url":null,"abstract":"","PeriodicalId":509628,"journal":{"name":"Internationale SteuerRundschau","volume":" September","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140092798","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":"Ausländische Subunternehmer: Baubetriebsstätte: Überblick am Beispiel DBA Polen und dem Bau von Glasfaserleitungen","authors":"Martin G. Pawlik","doi":"10.9785/isr-2024-130205","DOIUrl":"https://doi.org/10.9785/isr-2024-130205","url":null,"abstract":"","PeriodicalId":509628,"journal":{"name":"Internationale SteuerRundschau","volume":"29 11","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-02-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139881518","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":"Kapitalverkehrsfreiheit: Steuervergünstigung auf dem Gebiet der Besteuerung von Gewinnen aus der Veräußerung von Anteilen an kleinen Unternehmen – Ausschluss von Gesellschaften mit Sitz in anderen Mitgliedstaaten – Begriff der „missbräuchlichen Praxis“","authors":"Katharina Schlücke","doi":"10.9785/isr-2024-130207","DOIUrl":"https://doi.org/10.9785/isr-2024-130207","url":null,"abstract":"","PeriodicalId":509628,"journal":{"name":"Internationale SteuerRundschau","volume":"966 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-02-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139825661","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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