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Die Reform des steuerlichen Reisekostenrechts 2014 (Instant Digital Access Code Only)
- Edition : 1st, 2015
- Author(s) : Sarina Scheeler
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Die Reform des steuerlichen Reisekostenrechts 2014 (Instant Digital Access Code Only)
- ISBN: 9783658120986
- SKU: 260346V
- Format: VitalSource eBook/PDF
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Sarina Scheeler stellt die mit der Reform des steuerlichen Reisekostenrechts vorgenommenen gesetzlichen Änderungen übersichtlich dar und präzisiert die Unterschiede zur Rechtslage bis zum 31.12.2013. Sie setzt sich kritisch mit dem Begriff der ersten Tätigkeitsstätte in Bezug auf Gewinneinkünfte sowie mit den Auswirkungen der Reform auf die Unternehmenspraxis auseinander. Die Betrachtung der umfangreichen Änderungen zeigt, dass das steuerliche Reisekostenrecht auch künftig konfliktträchtig bleiben und die Gerichte beschäftigen wird. Die Ergebnisse offenbaren ferner, dass die Reform neben den vom Gesetzgeber angekündigten Vereinfachungen auch zu einer Verschärfung der Gesetzeslage geführt hat.