Besteuerung von Beteiligungserträgen : Probleme der Abgrenzung von Kapitalertrag und Substanzgewinn bei Anteilen an Kapitalgesellschaften

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Note (General)：: Originally presented as the author's thesis (Habilitationsschrift)--Universität Wien, 2003Includes bibliographical references (p. 415-448) and index

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Material Type: 図書
ISBN: 3707305589
Title: Besteuerung von Beteiligungserträgen : Probleme der Abgrenzung von Kapitalertrag und Substanzgewinn bei Anteilen an Kapitalgesellschaften
Author/Editor: von Sabine Kirchmayr
Author Heading: Kirchmayr, Sabine
Publication, Distribution, etc.: Linde
Publication Date: c2004
Publication Date (W3CDTF): 2004
Size: 23 cm
Place of Publication (Country Code): au
Text Language Code: de
Subject Heading: Österreich -- Kapitalgesellschaft -- Gesellschaftsanteil -- Ertragsteuerrecht
Corporations -- Taxation -- Law and legislation -- Austria
Capital investments -- Taxation -- Law and legislation -- Austria
International business enterprises -- Taxation -- Law and legislation -- Austria
Target Audience: 一般
Note (General): Originally presented as the author's thesis (Habilitationsschrift)--Universität Wien, 2003
Includes bibliographical references (p. 415-448) and index
Related Material: Fachbuch Steuern
https://cir.nii.ac.jp/crid/1130000795831813248
Related Material (URI): https://ci.nii.ac.jp/ncid/BA75761818#entity
Periodical Title: Fachbuch Steuern
https://cir.nii.ac.jp/crid/1130000795831813248
Data Provider (Database): 国立情報学研究所 : CiNii Research
Original Data Provider (Database): CiNii Books
https://ci.nii.ac.jp/books
NCID: https://ci.nii.ac.jp/ncid/BA75761818 : BA75761818