Einlage, Tausch und tauschaehnlicher Vorgang im Zivilrecht und im Steuerrecht
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Home > Law > Laws of specific jurisdictions > Company, commercial and competition law: general > Einlage, Tausch und tauschaehnlicher Vorgang im Zivilrecht und im Steuerrecht: (10 Freiburger Steuerforum)
Einlage, Tausch und tauschaehnlicher Vorgang im Zivilrecht und im Steuerrecht: (10 Freiburger Steuerforum)

Einlage, Tausch und tauschaehnlicher Vorgang im Zivilrecht und im Steuerrecht: (10 Freiburger Steuerforum)


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About the Book

Bis dato gab es keine umfassend angelegte Untersuchung zum Verhältnis der Einlagebegriffe im Zivilrecht und im Steuerrecht. Der allgemeine Teil dieser Arbeit schließt diese Lücke. Hier werden die Begriffe der Einlage, der Veräußerung, des Tausches und des tauschähnlichen Vorgangs erläutert. Neben der Beschreibung der Gemeinsamkeiten und Unterschiede sowie des Verhältnisses der Begriffe zueinander werden präzise gegeneinander abgegrenzte Definitionen formuliert. In einem weiteren Teil der Arbeit folgt eine eingehende Analyse der Rechtsprechung des BFH zu den offenen Einlagen, wobei insbesondere die gesellschaftsrechtliche Argumentation des BFH hinterfragt wird. Der Autor gelangt zu dem Ergebnis, dass die so genannten tauschähnlichen Vorgänge im geltenden Ertragsteuerrecht nur unzureichend dogmatisch fundiert sind. Die Tauschtheorie der überwiegenden Auffassung lehnt er de lege lata ab, diskutiert aber ihre gesetzliche Verankerung de lege ferenda.

About the Author :
Der Autor: Ralf Adam, geboren 1972 in Stuttgart; Studium der Rechtswissenschaften und Referendariat in Konstanz und Freiburg im Breisgau; Tätigkeiten am Zentrum für Internationale Wirtschaft der Universität Konstanz und am Institut für Wirtschaftsrecht, Arbeitsrecht und Sozialversicherungsrecht der Universität Freiburg im Breisgau; Studium der Betriebswirtschaftslehre im Fachbereich Steuern und Prüfungswesen mit der Vertiefungsrichtung Internationales Steuerrecht; seit 2000 Rechtsanwalt bei einer Anwaltskanzlei sowie einer Wirtschaftsprüfungs- und Steuerberatungsgesellschaft in Freiburg im Breisgau; 2002 Secondment bei einer Anwaltskanzlei mit Sitz in Birmingham und London; 2004 Promotion an der Universität Freiburg im Breisgau; 2004-2005 Steuerberaterprüfung.


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Product Details
  • ISBN-13: 9783631536384
  • Publisher: Peter Lang AG
  • Publisher Imprint: Peter Lang AG
  • Edition: New edition
  • No of Pages: 210
  • Returnable: N
  • ISBN-10: 3631536380
  • Publisher Date: 03 Feb 2005
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Series Title: 10 Freiburger Steuerforum


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