#steuernkompakt Körperschaftsteuer und Gewerbesteuer
SKU: 26286156467

#steuernkompakt Körperschaftsteuer und Gewerbesteuer

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#steuernkompakt Körperschaftsteuer und GewerbesteuerDer Autor vermittelt smart & fokussiert ein Systemverstndnis der beiden Rechtsgebiete und ermglicht damit einen schnellen Praxiseinstieg in die Besteuerung von juristischen Personen oder Gewerbebetrieben . Intensiv beleuchtet werden die in Betriebsprfungsfllen besonders streitanflligen Themen wie z. B. verdeckte Gewinnausschttung, Beteiligungsertrge, Zins Lizenzschranke, Verlustabzug bzw. Gewerbeverluste, Organschaft und Hinzurechnungen. Darber hinaus

Der Autor vermittelt smart & fokussiert ein Systemverständnis der beiden Rechtsgebiete und ermöglicht damit einen schnellen Praxiseinstieg in die Besteuerung von juristischen Personen oder Gewerbebetrieben . Intensiv beleuchtet werden die in Betriebsprüfungsfällen besonders streitanfälligen Themen wie z.B. verdeckte Gewinnausschüttung, Beteiligungserträge, Zins-/Lizenzschranke, Verlustabzug bzw. Gewerbeverluste, Organschaft und Hinzurechnungen. Darüber hinaus gibt er Hinweise zur Körperschaftsteuer- und Gewerbesteuererklärung . Viele Beispiele, Grafiken und Übersichten ermöglichen den schnellen Praxistransfer . Mit Downloadmaterial auf myBook+. In der 2. Auflage durchgängig aktualisiert. Mit den Änderungen u.a. durch das JStG 2024, Steuerfortentwicklungsgesetz, Wachstumschancengesetz, das Kreditzweitmarkförderungsgesetz und das Mindestbesteuerungsrichtlinie-Umsetzungsgesetz. Rechtsstand: Februar 2025 Die Reihe #steuernkompakt bietet knapp und auf den Punkt gebracht einen fundierten Überblick über das jeweilige Rechtsgebiet. Dabei liegt der Schwerpunkt auf einem praxisorientierten Einstieg, auf wichtigen Beratungsfragen und häufigen Fehlerquellen. Viele Beratungshinweise, Beispiele, Grafiken und Übersichten machen Leser:innen schnell fit im jeweiligen Wissensgebiet. Perfekt beim Onboarding , in der Fortbildung und als Schnelleinstieg für Steuerprofis in ein nicht geläufiges Rechtsgebiet.  

EAN: 9783791064567
Farbverschnitt: Generell werden die Bücher ohne Farbverschnitt geliefert, auch wenn die Abbildungen einen Farbverschnitt zeigen.
Auflage: 2. überarbeitete und aktualisierte Auflage 2025, 25002
Erscheinungsjahr: 20.03.2025
Autoren: Dräger, Christoph
Auflage/Ausgabe: 2. überarbeitete und aktualisierte Auflage 2025
Seitenzahl/Blattzahl: 224
Keyword: Beteiligungserträge; Dräger; Fortbildung; Gewerbesteuer; Gewerbesteuererklärung; Gewinnausschüttung; Hinzurechnungen; Körperschaftsteuer; Körperschaftsteuererklärung; Lizenzschranke; Onboarding; Organschaft; Schnelleinstieg; Verlustabzug; Zinsschranke; fokussiert; smart
Fachschema: Umwandlungsrecht - Umwandlungssteuergesetz - UmwSTG~Besteuerung / Unternehmensbesteuerung~Unternehmensbesteuerung~Wirtschaft~Wirtschaft / Allgemeines, Einführung, Lexikon
Fachkategorie: Wirtschaftswissenschaft
Länge: 232 mm
Breite: 155 mm
Höhe: 13 mm
Gewicht: 342 gr
Produktform: Kartoniert
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SKU: 26286156467

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4.5 ★★★★★
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Jacy
Port Orchard, US
★★★★★ 5
Good reading
Format: Paperback
Excellent historical information, on an empire that is hardly talked about in the media. All other empires follow this great one.
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Reviewed in the United States on August 27, 2022
A
Verified Purchase
Amazon Customer
Birmingham, US
★★★★★ 5
A difficult book that must be read
This is a Pulitzer Prize winning novel by William Styron (the author of Sophie’s Choice). It is based on a slave revolt in Virginia in 1831, lead by Nate Turner. Turner’s capture and confession is the basis of this book. The novel is told in a 1st person narrative and is largely the work of Styron’s imagination. While it is brilliantly written Styron does include graphic scenes of highly erotic obsessions with various white women and one of the most vivid homosexual encounters in modern literature. Probably because of these scenes Styron was savaged by many of the leading black artists of the day but the book has endured the criticism and is, in many ways, an American Classic. Slavery is an indelible stain on the fabric of American culture. It will never be washed away. Turner is an aesthetic, a religious fanatic, a brilliant, tormented misanthropic, homicidal nihilist. His band of followers slaughters 52 men, women, and children. In retribution the white slaughter 200 blacks. Turner is captured, interrogated, and executed. Instead of inspiring a region wide uprising, he is brought down by his fellow blacks fighting alongside the plantation owners. It is a difficult book to read but it is a book that really should be read.
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Reviewed in the United States on January 18, 2013
B
Verified Purchase
Bill Allen
Los Angeles, US
★★★★★ 5
“The Confessions of Nat Turner” William Styron, 1966 Compelling ...
“The Confessions of Nat Turner” William Styron, 1966 Compelling is the word that comes to mind. This is a work of fiction based upon the actual event of Turners 1831 bloody insurrection. It is my option that a reasonably accurate portrayal of slave life and slave/slave owner relationships is presented. I will say that for my own part that, most of the time I was rooting for Nat. I don’t know that I have a clear understanding of Nat’s hatred except in the obvious; except for his education, why was his hatred so deep as to cause him to this violence? (In an afterword, Styron states that he believes Nat was insane but that in his novel he did not want an insane Nat) A thought that I had as I read the accounting was what if Turner had directed his energies toward educating other slaves? (Of course this would have been illegal but Nat’ owmer educated him.) A compelling read and I’m giving it 5 full stars.
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Reviewed in the United States on July 3, 2015
L
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Lavender
Massapequa, US
★★★★★ 5
Extraordinary Chronicle of an Avenging Warrior
I purchased this book, although I had read this several years ago. My interest to revisit the novel was aroused when I read The Good Lord Bird and viewed the series. There are strong parallels in the struggles and the motivations explored in these works. Styron is a talented writer who makes this history come alive and gather relevance. The brutal consequences of an impossible circumstance lives on through this century as the legacy of slavery is explored in splendid literary works such as this powerful novel. I highly recommend it.
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Reviewed in the United States on April 7, 2021
K
Verified Purchase
Kenny of LA
Lowell, US
★★★★★ 4
Make Sure You Read the Vintage Edition with the Afterword
I initially purchased this book to read for two reasons: First, it was written by William Styron, who wrote the great "Sophie's Choice;" and second, it won a Pulitzer Prize. It was only after I was into the book that I learned that this vintage sixties' book was the subject of a major controversy over the depiction of the title character, Nat Turner. I learned that Styron openly acknowledged fictionalizing large portions of Turner's life, including his motivations for leading the slave revolt. I also learned that Styron's largely fictionalized portrait of Turner outraged many black leaders of the time. Rather than painting Turner (entirely) as a hero, called to action by the injustices of slavery, Styron created a darker picture of a man fixated on religion, a vision of himself as a prophet, and frustrated by lust and desire (particularly, for a young, blond haired white girl). As I read the book, I search my own feelings, and felt that if I were black, I would certainly have objected similarly. We all need our heroes, who become much larger as symbols than they could ever be as people. For the sake of those that come after, such icons are perhaps entitled to be treated with a greater level of sensitivity and care--even at the cost of literary restraint. It is here that the story gets fascinating. After I finished the novel, I read Styron's Afterword. Styron was truly stung by the criticism and in the Afterword, provided an elegant and persuasive defense of his writings. While I will not say that Styron entirely changed my position, he definitely made me see the other side of the argument. The dialogue between Styron and his critics not only allows the reader to consider one of the great social and political issues of our time, but permits the reader a unique insight into the thinking of a great writer--and suffices, in and of itself, as a reason for reading this novel. MAKE SURE YOUR VERSION OF THE NOVEL HAS THIS AFTERWORD. Putting the issue aside as to the real "Nat Turner," the novel itself is beautifully written. The characters are fully developed and believable. The description of the system of slavery and the relationship between whites and blacks feel very real, and very accurate. Styron shows us good and bad of each race, and how all of them are bound by the system of slavery and their actions directly the product of it.
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Reviewed in the United States on September 26, 2008

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