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- Title
Titelei.
- Abstract
The Umsatzsteuer-Rundschau is a magazine for value-added tax practice that is published in conjunction with the UmsatzsteuerForum e.V. In the current issue, various topics are addressed, including the taxation of non-fungible tokens (NFTs), taxable provision of services by shareholders, input tax adjustment in tripartite relationships, and the taxation of sports, racing, and tournament horses. Administrative decisions regarding the special obligations of payment service providers are also presented. In addition, a commentary on the Gewerbesteuergesetz (Trade Tax Act) by Lenski/Steinberg is offered, which provides comprehensive information and updates.
- Subjects
SALES tax; TAX administration &; procedure; FARMERS; NON-fungible tokens; TAXATION; HORSES; STOCKHOLDERS
- Publication
Umsatzsteuer-Rundschau, 2024, Vol 73, Issue 3, pi
- ISSN
0341-8669
- Publication type
Table of Contents
- DOI
10.9785/ur-2024-frontmatter7303