{"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":"46 12","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-02-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139885337","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":"Abschlag auf Erbschaftsteuer bei Grundvermögen: Günstigere steuerliche Behandlung der in einem Mitgliedstaat oder einem Staat, der Partei des Abkommens über den Europäischen Wirtschaftsraums ist, belegenen Grundstücke","authors":"Johannes Baßler","doi":"10.9785/isr-2024-130204","DOIUrl":"https://doi.org/10.9785/isr-2024-130204","url":null,"abstract":"","PeriodicalId":509628,"journal":{"name":"Internationale SteuerRundschau","volume":"33 5","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-02-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139871422","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":"Verrechnungspreise: Die Auswirkungen von Verrechnungspreissystemen auf die Zollerhebung bei Einfuhren durch verbundene Unternehmen","authors":"P. Scheller, Stefan Vonderbank","doi":"10.9785/isr-2024-130206","DOIUrl":"https://doi.org/10.9785/isr-2024-130206","url":null,"abstract":"","PeriodicalId":509628,"journal":{"name":"Internationale SteuerRundschau","volume":"36 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-02-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139877991","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":"59 ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-02-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139821643","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":"Abschlag auf Erbschaftsteuer bei Grundvermögen: Günstigere steuerliche Behandlung der in einem Mitgliedstaat oder einem Staat, der Partei des Abkommens über den Europäischen Wirtschaftsraums ist, belegenen Grundstücke","authors":"Johannes Baßler","doi":"10.9785/isr-2024-130204","DOIUrl":"https://doi.org/10.9785/isr-2024-130204","url":null,"abstract":"","PeriodicalId":509628,"journal":{"name":"Internationale SteuerRundschau","volume":"34 27","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-02-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139811699","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}
Oliver Wehnert, Alessia-Maureen Dickler, Thomas Ebertz, Sophia Schuhmann
{"title":"DEMPE: Das DEMPE-Konzept – ein Paradigmenwechsel oder lediglich klarstellend?","authors":"Oliver Wehnert, Alessia-Maureen Dickler, Thomas Ebertz, Sophia Schuhmann","doi":"10.9785/isr-2024-130201","DOIUrl":"https://doi.org/10.9785/isr-2024-130201","url":null,"abstract":"","PeriodicalId":509628,"journal":{"name":"Internationale SteuerRundschau","volume":"24 3","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-02-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139818834","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}
Oliver Wehnert, Alessia-Maureen Dickler, Thomas Ebertz, Sophia Schuhmann
{"title":"DEMPE: Das DEMPE-Konzept – ein Paradigmenwechsel oder lediglich klarstellend?","authors":"Oliver Wehnert, Alessia-Maureen Dickler, Thomas Ebertz, Sophia Schuhmann","doi":"10.9785/isr-2024-130201","DOIUrl":"https://doi.org/10.9785/isr-2024-130201","url":null,"abstract":"","PeriodicalId":509628,"journal":{"name":"Internationale SteuerRundschau","volume":"112 2","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-02-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139878601","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":"Wegzugsbesteuerung: Nichtberücksichtigung einer nach dem Wegzug eingetretenen Wertminderung der Anteile im Zuzugsstaat","authors":"Burkhard Binnewies, Eugen Mehlhaf","doi":"10.9785/isr-2024-130203","DOIUrl":"https://doi.org/10.9785/isr-2024-130203","url":null,"abstract":"","PeriodicalId":509628,"journal":{"name":"Internationale SteuerRundschau","volume":"159 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-02-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139877472","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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