Leaf Key To The Trees, Of The Northern States And Canada: by Romeyn Beck Hough

By Romeyn Beck Hough

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Additional info for Leaf Key To The Trees, Of The Northern States And Canada: And A Botanical Glossary (1910) (Legacy Reprint Series)

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Vgl. BMF-Schreiben v. de, S. 19. 0 2,a 10 15 20 25 30 35 40 45 Gesamtbelastung in Prozent Abbildung 5: Nominelle Untemehmenssteuerbelastung im intemationalen Vergleich Neben der laufenden Besteuerung der einzelnen Umstrukturierungsaltemativen miissen ebenfalls die verkehrsteuerlichen Folgen im Zeitpunkt der Durchfuhrung der Umstrukturierung sowie die steuerlichen Folgen von VerauBerungsvorgangen im Entscheidungsmodell Beriicksichtung fmden. Somit darf der eigentliche Umwandlungsvorgang nicht isoliert betrachtet werden, sondem es mussen auch die Konsequenzen, die sich aus der geplanten Umstrukturierung ergeben, in die Optimalitatsanalyse miteinbezogen werden.

Internationales Steuerrecht, DStZ 1997, S. , Koln 1986, S. , Der Einfluss der Gewinnsteuer auf Investitionsentscheidungen, ZfB 1970, S. ; Seidl, C, Betriebsteuer und Neutralitat, StuW 1989, S. , Die Steuerplanung der Untemehmung, Stuttgart 1980, S. / Wagner, F. ), Vahlens Kompendium der Betriebswirtschaftslehre, Band 2, 5. , Munchen 2005, S. , Steuerplanung, in: Wittmann, W. ), Handworterbuch der Betriebswirtschaft, Teilband 3, 5. , Stuttgart 1993, Sp. , Steuerlast und Steuerwirkung, Munchen 2002, S.

Steuerplanung ist dabei sowohl bei Umstrukturierungsvorgangen als auch bei grenzuberschreitenden Geschaftsbeziehungen aus betriebswirtschaftlicher Sicht unumganglich. -22 - Kapitel II: Aufbau eines Entscheidunssmodells Ein Umstrukturierungsprozess ist steuer-, gesellschafts- und handelsrechtlich sowie betriebswirtschaftlich als uberaus komplex anzusehen. Da das Steuerrecht an wirtschaftliche und zivilrechtliche Sachverhalte anknupft, ist offenkundig, dass ein Umstrukturierungsvorgang in den Anwendungsbereich verschiedenster Steuergesetze f^llt.

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