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SWK-Spezial Reverse Charge und Auftraggeberhaftung in der Bauwirtschaft. (German)
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- Author(s): Dubrovich, Elisabeth
- Source:
Zeitschrift für Abgaben-, Finanz- und Steuerrecht; 2023, Vol. 21 Issue 4, p157-157, 1/4p- Subject Terms:
- Source:
- Additional Information
- Abstract: The article "SWK-Special Reverse Charge and Principal Liability in the Construction Industry" reports on a book by Pülzl/ Hörtnagl-Seidner/ Pilgermair/ Bachlechner. The book covers topics such as the reverse charge regulation in the construction and related trades, construction services and cross-border regulations, as well as principal liability under the ASVG. It contains practical tips, examples, addresses, and forms. The book "SWK-Special Income Taxes 2023" by Hirschler/ Kanduth-Kristen/ Zinnöcker/ Stückler discusses innovations in income tax and corporate tax law, such as sustainability and inflation, e-mobility and real estate income tax, and capital assets. It provides a comprehensive view of practical cases and includes numerous examples and overviews. Other books mentioned in the article include "Legal Advisor for Landlords" by Markl/ Markl and "Compact Condominium Ownership with Practical Tips and Sample Contracts" by Illedits/ Illedits-Lohr. [Extracted from the article]
- Abstract: In dem Artikel "SWK-Spezial Reverse Charge und Auftraggeberhaftung in der Bauwirtschaft" wird über ein Buch von Pülzl/ Hörtnagl-Seidner/ Pilgermair/ Bachlechner berichtet. Das Buch behandelt Themen wie die Reverse-Charge-Regelung im Bau- und Baunebengewerbe, Bauleistungen und grenzüberschreitende Regelungen sowie die Auftraggeberhaftung im ASVG. Es enthält konkrete Praxistipps, Beispiele, Adressen und Formulare. Das Buch "SWK-Spezial Ertragsteuern 2023" von Hirschler/ Kanduth-Kristen/ Zinnöcker/ Stückler behandelt Neuerungen im Einkommensteuer- und Ertragsteuerrecht, wie Nachhaltigkeit und Inflation, E-Mobilität und ImmoESt und Kapitalvermögen. Es bietet einen umfassenden Blick auf Fälle in der Praxis und enthält zahlreiche Beispiele und Übersichten. Weitere Bücher werden in dem Artikel erwähnt, darunter "Rechtsberater für Vermieterinnen und Vermieter" von Markl/ Markl und "Wohnungseigentum kompakt mit Praxistipps und Musterverträgen" von Illedits/ Illedits-Lohr. [Extracted from the article]
- Abstract: Copyright of Zeitschrift für Abgaben-, Finanz- und Steuerrecht is the property of Verlag Oesterreich GmbH 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.)
- Abstract:
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