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West Ashley Library
9 a.m. - 7 p.m.
Phone: (843) 766-6635
Folly Beach Library
9 a.m. - 5:30 p.m.
Phone: (843) 588-2001
Edgar Allan Poe/Sullivan's Island Library
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Wando Mount Pleasant Library
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Phone: (843) 805-6888
Village Library
9 a.m. - 6 p.m.
Phone: (843) 884-9741
St. Paul's/Hollywood Library
9 a.m. - 8 p.m.
Phone: (843) 889-3300
Otranto Road Library
9 a.m. - 8 p.m.
Phone: (843) 572-4094
Mt. Pleasant Library
9 a.m. - 8 p.m.
Phone: (843) 849-6161
McClellanville Library
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Phone: (843) 887-3699
Keith Summey North Charleston Library
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John's Island Library
9 a.m. - 8 p.m.
Phone: (843) 559-1945
Hurd/St. Andrews Library
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Dorchester Road Library
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Inhalt. (German)
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- Source:FinanzRundschau; Aug2023, Vol. 105 Issue 15, pr1-r4, 4p
- Subject Terms:
- Additional Information
- Alternate Title: Contents. (English)
- Abstract: The article "Content" in the FinanzRundschau from 15/2023 deals with various topics in the field of income tax law. One essay deals with the reform of the retention benefit according to § 34a EStG and the adjustment of the options model. The authors provide an overview of the most important changes and emphasize that the legislative project is particularly positive for family businesses. Another essay sheds light on the difficult path to justice using the example of bond stripping. A third contribution examines the full exemption from income tax through childcare costs and the possible loss of tax revenue. The text also includes various judgments of the Federal Fiscal Court on tax topics and points out an event on international restructuring that will take place at the University of Leipzig on August 31, 2023. [Extracted from the article]
- Abstract: Der Artikel "Inhalt" in der FinanzRundschau vom 15/2023 behandelt verschiedene Themen im Bereich des Ertragsteuerrechts. Ein Aufsatz beschäftigt sich mit der Reform der Thesaurierungsbegünstigung nach § 34a EStG und der Anpassung des Optionsmodells. Die Autoren geben einen Überblick über die wichtigsten Änderungen und betonen, dass das Gesetzesvorhaben insbesondere für Familienunternehmen positiv ist. Ein weiterer Aufsatz beleuchtet den schwierigen Weg zum Recht am Beispiel des Bondstrippings. Ein dritter Beitrag untersucht die ertragsteuerliche Vollentlastung durch Kinderbetreuungskosten und die möglichen Steuermindereinnahmen. Der Text enthält auch verschiedene Urteile des Bundesfinanzhofs zu steuerlichen Themen und weist auf eine Veranstaltung zur internationalen Umstrukturierung hin, die am 31. August 2023 an der Universität Leipzig stattfinden wird. [Extracted from the article]
- Abstract: Copyright of FinanzRundschau is the property of De Gruyter and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)
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