The Resource Verlängerte Massgeblichkeit, Steuerbarwertschätzungen und Bilanzpolitik
Verlängerte Massgeblichkeit, Steuerbarwertschätzungen und Bilanzpolitik
Resource Information
The item Verlängerte Massgeblichkeit, Steuerbarwertschätzungen und Bilanzpolitik represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Verlängerte Massgeblichkeit, Steuerbarwertschätzungen und Bilanzpolitik represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- Since January 1993 the valuation of business assets for net worth tax and inheritance tax purposes follows corporate income tax principles. The authors explain planning of balance sheets with regard to taxes on capital
- Label
- Verlängerte Massgeblichkeit, Steuerbarwertschätzungen und Bilanzpolitik
- Title
- Verlängerte Massgeblichkeit, Steuerbarwertschätzungen und Bilanzpolitik
- Summary
- Since January 1993 the valuation of business assets for net worth tax and inheritance tax purposes follows corporate income tax principles. The authors explain planning of balance sheets with regard to taxes on capital
- Citation source
- In: Der Betrieb. - Dusseldorf. - Vol. 46 (1993),
- http://library.link/vocab/creatorName
-
- Dautzenberg, N
- Heyeres, Ralf
- Language note
- German
- http://library.link/vocab/subjectName
-
- inventory valuation methods
- corporate income tax
- net worth tax
- inheritance tax
- Massgeblichkeit
- Label
- Verlängerte Massgeblichkeit, Steuerbarwertschätzungen und Bilanzpolitik
- Abbreviated title
- B
- Label
- Verlängerte Massgeblichkeit, Steuerbarwertschätzungen und Bilanzpolitik
- Abbreviated title
- B
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Verl%C3%A4ngerte-Massgeblichkeit/28-AXJMvoFI/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Verl%C3%A4ngerte-Massgeblichkeit/28-AXJMvoFI/">Verlängerte Massgeblichkeit, Steuerbarwertschätzungen und Bilanzpolitik</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Verl%C3%A4ngerte-Massgeblichkeit/28-AXJMvoFI/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Verl%C3%A4ngerte-Massgeblichkeit/28-AXJMvoFI/">Verlängerte Massgeblichkeit, Steuerbarwertschätzungen und Bilanzpolitik</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>