Title
Probleme bei der Besteuerung der Kapitaleinkommen aus ostwestlichen Gemeinschaftsunternehmen (Europische Hochschulschriften / E,Used
Delivery time: 8-12 business days (International)
Product Description Gemeinschaftsunternehmen sind in osteuropischen Lndern einer steuerlichen Sonderbehandlung unterworfen. Dadurch sind die Gemeinschaftsunternehmen gegenber anderen einheimischen Unternehmen bevorzugt. Diese Sonderbehandlung wird hauptschlich ber zeitweilige Freistellung von der Besteuerung und ber Ermigung der Steuerstze bewerkstelligt. Fr die steuerliche Belastung kommt es angesichts der westlichen Herkunft der Eigentmer der Gemeinschaftsunternehmen andererseits auch darauf an, wie die in osteuropischen Lndern erzielten Kapitaleinkommen in den westlichen Kapitalexportlndern besteuert werden. Die Besteuerung solcher Kapitaleinkommen in den westlichen Kapitalexportlndern wird durch die zwischen den westlichen Kapitalexportlndern und den osteuropischen Lndern beschlossenen Doppelbesteuerungsabkommen begrenzt. Diese nationalen und internationalen Regelungen der Besteuerung der Gemeinschaftsunternehmen und ihre Wirkung in bezug auf die Ziele (Investitionsanreiz, Technologieimport und Verbesserung der Zahlungsbilanz), die die osteuropischen Lnder durch die Institution der Gemeinschaftsunternehmen anstreben, werden in dieser Arbeit untersucht. About the Author Der Autor: YuChan Kim wurde 1957 in KyongGi Provinz/SdKorea geboren. Er studierte Agrarwissenschaft an der Seoul National University und Volkswirtschaftslehre an den Universitten Mannheim, Freiburg und Hamburg. Nach seiner Diplomprfung 1988 promovierte er bei Prof. G. KrauseJunk am Institut fr internationales und auslndisches Finanz und Steuerwesen an der Universitt Hamburg.
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Shipping & Returns
Shipping
We ship your order within 2–3 business days for USA deliveries and 5–8 business days for international shipments. Once your package has been dispatched from our warehouse, you'll receive an email confirmation with a tracking number, allowing you to track the status of your delivery.
Returns
To facilitate a smooth return process, a Return Authorization (RA) Number is required for all returns. Returns without a valid RA number will be declined and may incur additional fees. You can request an RA number within 15 days of the original delivery date. For more details, please refer to our Return & Refund Policy page.
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This warranty strictly does not cover damages that arose from negligence, misuse, wear and tear, or not in accordance with product instructions (dropping the product, etc.).
Warranty
We provide a 2-year limited warranty, from the date of purchase for all our products.
If you believe you have received a defective product, or are experiencing any problems with your product, please contact us.
This warranty strictly does not cover damages that arose from negligence, misuse, wear and tear, or not in accordance with product instructions (dropping the product, etc.).
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Your payment information is processed securely. We do not store credit card details nor have access to your credit card information.
We accept payments with :
Visa, MasterCard, American Express, Paypal, Shopify Payments, Shop Pay and more.