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Ergaenzungstatbestaende in der Grunderwerbsteuer (Instant Digital Access Code Only)
- Edition : 1st, 2018
- Author(s) : Corinna Tigges
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Ergaenzungstatbestaende in der Grunderwerbsteuer (Instant Digital Access Code Only)
- ISBN: 9783631767207
- SKU: 260661V
- Format: VitalSource eBook/PDF
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Die grunderwerbsteuerlichen Ergänzungstatbestände sind vor allem im Bereich der Umstrukturierungen und Unternehmensakquisitionen von hoher Relevanz. Politisch wird derzeit eine Verschärfung zur Vermeidung von Share Deals diskutiert. Vor diesem Hintergrund unterzieht die Autorin das System «de lege lata» einer kritischen betriebswirtschaftlichen und steuersystematischen Analyse. Dabei zeigt sie praxisrelevante Probleme in der unternehmerischen Steuerplanung auf, prüft die Einbeziehung der Grunderwerbsteuer in Tax Compliance Management Systeme und nimmt einen Ländervergleich vor. Abschließend präsentiert sie einen Gesetzesvorschlag zur Neukonzeption, der primär auf einer transparenten Betrachtung von gesondert definierten Immobiliengesellschaften beruht.