{"title":"Zinserträge: Besteuerung von Zinserträgen aus Schuldverschreibungen und Schuldtiteln – Zinsen, die von nicht im Inland ansässigen Einrichtungen geschuldet und gezahlt werden – Ungleichbehandlung nach dem Ort der Niederlassung der begebenden Einrichtung und der die betreffenden Zinsen zahlenden Einri","authors":"Katharina Schlücke","doi":"10.9785/isr-2024-130109","DOIUrl":"https://doi.org/10.9785/isr-2024-130109","url":null,"abstract":"","PeriodicalId":509628,"journal":{"name":"Internationale SteuerRundschau","volume":"57 10","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140515903","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":"Begrenzung des Zinsabzugs und Dienstleistungen bei Finanztransaktionen – neuer § 1 Abs. 3 d, e AStG-E: wieder nur eine Konkretisierung des Fremdvergleichs?","authors":"Stephan Rasch, Tanja Keser","doi":"10.9785/isr-2024-130102","DOIUrl":"https://doi.org/10.9785/isr-2024-130102","url":null,"abstract":"","PeriodicalId":509628,"journal":{"name":"Internationale SteuerRundschau","volume":"60 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140520744","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":"Wegzug von Kapitalgesellschaften: Beschränkung des Besteuerungsrechts beim Wegzug von Kapitalgesellschaften","authors":"Julian Schöbel","doi":"10.9785/isr-2024-130106","DOIUrl":"https://doi.org/10.9785/isr-2024-130106","url":null,"abstract":"","PeriodicalId":509628,"journal":{"name":"Internationale SteuerRundschau","volume":"30 2","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140522692","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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