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- Title
Inhalt.
- Abstract
The article in the FinanzRundschau from June 20, 2024, deals with various topics in the field of income tax law. An essay by WP, StB Prof. Dr. iur. Gerhard Kraft from Martin Luther University Halle-Wittenberg deals with the problem areas of endowment from foreign family foundations. Another essay by Dr. Christian Volkmar Bongers from Saarbrücken deals with scheduled depreciation in commercial and tax balance sheets. StB Ralf Linden from Oberursel discusses the question of whether a trial period is required for salary conversion. The article also contains short contributions and information on current case law in tax law.
- Subjects
FAMILY foundations; FINANCIAL statements; JUDGE-made law; ENDOWMENTS; LINDENS
- Publication
FinanzRundschau, 2024, Vol 106, Issue 12, pr1
- ISSN
2567-4765
- Publication type
Article
- DOI
10.9785/fr-2024-toc10612