SKU: 28723179975

Die Personengesellschaft im Ertragsteuerrecht

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Die Personengesellschaft im ErtragsteuerrechtZum Werk Dieses neue Lehrbuch stellt die steuerrechtliche Behandlung von Personengesellschaften und ihren Gesellschaftern im Bereich der Einkommensteuer, Krperschaftsteuer und Gewerbesteuer auf der Grundlage neuester BFH Rechtsprechung anschaulich dar. Kleine Beispielsflle und Diagramme erleichtern das Verstndnis. Dem dient auch die didaktisch und sprachlich klare Ausarbeitung. Nach einer gesellschaftsrechtlichen Einfhrung im ersten Teil des Buches

Zum Werk Dieses neue Lehrbuch stellt die steuerrechtliche Behandlung von Personengesellschaften und ihren Gesellschaftern im Bereich der Einkommensteuer, Körperschaftsteuer und Gewerbesteuer auf der Grundlage neuester BFH-Rechtsprechung anschaulich dar. Kleine Beispielsfälle und Diagramme erleichtern das Verständnis. Dem dient auch die didaktisch und sprachlich klare Ausarbeitung. Nach einer gesellschaftsrechtlichen Einführung im ersten Teil des Buches wird zunächst ein Basis-Wissen im Ertragsteuerrecht von Personengesellschaften vermittelt. Im Fokus dieses zweiten Teils steht dabei die Personengesellschaft in Form einer gewerblichen Mitunternehmerschaft, insbesondere ihre Gewinnermittlung und das dazugehörige Betriebsvermögen. Das Buch enthält aber auch Ausführungen zur freiberuflichen und vermögensverwaltenden Personengesellschaft. Im dritten Teil des Lehrbuchs finden sich Ausführungen zu ausgesuchten Themenbereichen (z.B. Betriebsaufspaltung, gewerblicher Grundstückshandel, Gesellschafterkonten, Stille Gesellschaft, doppelstöckige Personengesellschaft), die eine Vertiefung des Grundlagenwissens ermöglichen. Das Buch schließt mit einer Fallsammlung, die zu wichtigen Themenbereichen praktische Fälle und ihre Lösungen beinhaltet. Vorteile auf einen Blickklarer und systematischer Aufbaukompakte Darstellungleicht verständlich und anschaulichbesondere Expertise des Autorenteams Zielgruppe Für Studierende mit steuerrechtlichem Schwerpunkt, Steuerberateranwärterinnen und Steuerberateranwärter, Berufsträger, die ihr Wissen zur ertragsteuerlichen Behandlung von Personengesellschaften auffrischen und vertiefen wollen und auf dem Gebiet des Unternehmensteuerrechts interessierte Unternehmen.

EAN: 9783406817731
Farbverschnitt: Generell werden die Bücher ohne Farbverschnitt geliefert, auch wenn die Abbildungen einen Farbverschnitt zeigen.
Auflage: 1. Auflage, 24001
Erscheinungsjahr: 31.01.2025
Titel der Reihe: Studium und Praxis##
Autoren: Brune, Alfons & Niemann, Claus & Reddig, Jens
Auflage/Ausgabe: 1. Auflage
Seitenzahl/Blattzahl: 400
Abbildungen: mit Schaubildern und grefischen Darstellungen
Keyword: Besteuerung; Besteuerung der Personengesellschaft; Personengesellschaft
Fachschema: Abgabe - Abgabenordnung - AO~Steuergesetz~Steuerrecht - Steuergesetz
Blätteranzahl: 400 Blätter
Länge: 240 mm
Breite: 160 mm
Höhe: 25 mm
Gewicht: 744 gr
Produktform: Kartoniert
Genre: Sozialwissenschaften/Recht/Wirtschaft
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SKU: 28723179975

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4.8 ★★★★★
Based on 389 reviews
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Product Reviews
M
Verified Purchase
MO
Charlottesville, US
★★★★★ 5
It's fantastic. It's just not quite perfect.
Color: Black, Size: Full Size
Update after almost 2 years of ownership: I've gotten very used the the height of the full height keyboard wrist rest. I can't go back to a smaller one. It's super comfortable. I bought a second one for work and 2 mouse wrist rests to go along. All of them are built fantastically. They clean easily. If something happened to one of the ones I already have, I would come straight back here to buy another of the same one. On point #2 in my original review below, I still wish the edges weren't tapered so much, but I have gotten used to it. I gave in and offset the wrist rest from the keyboard. Not ideal, but it gets the job done. Bottom line: would recommend any time. Original review: The build quality is good. The fabric is nice and soft. The bottom keeps it from sliding. It seems great, overall. I have only 2 problems with this thing: 1. It's too thick. I should have gone with the thinner one. Maybe it'll wear out a bit and my hands will lower into a position with which I'm more comfortable. 2. The left and right sides taper off. It's fine that the front and back do, but having the sides tapered means that if I center this along the bottom of my keyboard and rest my hands to type, my left hand is partially sloping off to the left side, off of the rest. Obviously this is easily fixed by sliding the rest to the left of center, but I've got a compulsion about things lining up and this really really digs into my brain badly.
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Reviewed in the United States on April 4, 2017
D
Verified Purchase
David
Lake Worth, US
★★★★★ 5
By about last year I started looking at more pricey wristpads like the leather wrapped ducky and several other imitations online
Color: Black, Size: Full Size, Color: Black, Size: Full Size
I've been using Grifiti wristpads for a few years now at home and work. I buy a replacement every 6/9 months due to them getting absolutely filthy and having the top fabric falling apart. By about last year I started looking at more pricey wristpads like the leather wrapped ducky and several other imitations online. I decided to wait and at one point heard of Glorious although I was on a new set of Grifiti's so didn't think a lot of it. So the time came for new pads (once again!) and when I was checking for alternatives to the Grifiti (and the Leather from EliteKeyboards, Ducky, Filco, and other wristpads -- sheesh, I'd think I was talking keyboards there with names). Then I came across the Glorious and recalled its a higher quality wristpad so I decided to order a full and compact to use at work. Definitely very happy with them so far and by 6 months and a year then I'll see how they hold out. Pros: * Cushion-y soft great for resting and supporting wrists, hands, or an arm on * Firm without being too hard or soft * Cloth wrapped so they're not going to wear apart like a Grifiti * Cloth is sewed to the base and not glued by inspection * Doesn't slide, there's a textured non-slick rubber on the bottom. Great on my work desk! * Good price, the leather imitation glued to a base starts at $30+ dollars and they go up to $70 Cons: * None so far! I'll be buying 1 more for home use in a month as im using both full and compact at work. The compact size matches up well with my mouse pad there although you may want to measure if you do this. May Gaben be with you!
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Reviewed in the United States on August 18, 2015
D
Verified Purchase
Daniel F.
Natrona Heights, US
★★★★★ 4
Overall great
Color: Black, Size: Mouse Wrist Pad
All positive things to say except one mildly negative comment which is also personal preference. Positives 1. Made well, doesn't fall apart or tear at the seams. 2. Perfect size for a mouse wrist rest 3. Comfortable for average duration usage, 2-5 hours 4. Simple yet elegant design, nothing over the top or "gamery" (It is a freakin wrist rest folks, it looks good and works) 5. Non slip rubber does keep it from sliding around the majority of times on the majority of surfaces such as glass and metal however on a slick laminate I find it still slides about a bit. It works well but when they look to the future perhaps an eval on this would help. Negatives (Take with a grain of salt as I suffer from both Arthritis and Carpal Tunnel from 20 years of long duration PC use) 1. Too firm and not contoured to cradle your wrist. Because of this I find for my use (12-16 hours daily as I work and play on PC) it still causes fatigue and eventual pain. I would prefer the material cradle my wrist either by adding additional depth to the support material while softening it or again have a contoured shape. Overall this works incredibly well and for somebody who put a ton of effort and money in the aesthetics of my PC master race set up with RGB everywhere and whatnot, having a simple and good looking wrist rest goes a long way to add to the look without detracting from any other element as those other "Gamer" wrist rests do. I love the thing and it is the best I have found however for my personal situation with wrist injuries I would love this company to produce one focused on fatigue prevention for those of folks with common PC use conditions.
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Reviewed in the United States on May 29, 2020
A
Verified Purchase
Arandombuyer
Houston, US
★★★★★ 5
Great, but add a little space
Color: Black, Size: Compact, Color: Black, Size: Compact
It fits PERFECTLY. I pushed the pad against the keyboard to show how it fits dimensions literally PERFECT for the Steelseries Apex Pro 60% Gen 3 keyboard (which doesnt include a wrist rest) but, functionally, it should be slid a little back from the lip if the board. Due to the height the cusion gives, when spaced about 1.5 inches from the keyboard, all strain from typing is completely eliminated. Either way, Glorious.
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Reviewed in the United States on May 16, 2026
R
Verified Purchase
Robert
Phoenix, US
★★★★★ 5
So Comfy!
So soft, so comfy! I have never had a wrist rest before, but since upgrading to my first custom keyboard, which is higher off of the desk than my previous one, I wanted some comfort and support. This wrist rest is perfect, but keeping in mind it is meant for ten keyless keyboards, and my keyboard is also made by Glorious, it is perfect size and height. For a slimmer lower profile keyboard it might be a bit tall. I would make sure that your keyboard thickness will accommodate how thick this thing is. It is nice and firm, and should hold up for a long time :)
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Reviewed in the United States on July 17, 2025

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