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- Title
Titelei.
- Abstract
The FinanzRundschau is a magazine for the entire income tax law. In the issue of October 20, 2022, various topics are covered, including current trends in balance sheet tax law, the constitutionality of the prohibition on deducting operating expenses for the new bank levy, and various rulings by the Federal Fiscal Court on topics such as excessive withdrawals, royalties for controlling shareholder-managers, film exploitation rights, sale of capital shares of private assets, and capital gains tax liability for open profit distributions in contribution cases. The magazine also provides information on upcoming continuing education events in the areas of inheritance law, commercial and corporate law, insolvency law, and tax law.
- Subjects
CAPITAL gains; OPERATING costs; CAPITAL gains tax; INCOME tax laws; FINANCIAL statements; TAX laws; CORPORATION law; CAPITAL requirements; ROYALTIES (Copyright)
- Publication
FinanzRundschau, 2022, Vol 104, Issue 20, pi
- ISSN
2567-4765
- Publication type
Article
- DOI
10.9785/fr-2022-frontmatter10420