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- Source:FinanzRundschau; Apr2024, Vol. 106 Issue 7, pr6-r10, 5p
- Subject Terms:
- Additional Information
- Abstract: The article describes the newly designed commentary on international tax law by Oppel/Martini/Oertel. The work contains all relevant German tax regulations for international tax law and provides comprehensive commentary on income and inheritance tax as well as procedural regulations with international regulatory content. It is recommended as an ideal supplement to other commentaries and is edited by an experienced team of judges, consultants, tax scholars, and financial administrators. The work will be published in September and can be ordered through the website otto-schmidt.de. The text contains information about copyright usage rights, the publication of contributions and illustrations, as well as citing reviews in a journal. It is also noted that specialist articles in the field of business taxation can be reviewed by experts. Furthermore, a commentary on the minimum tax law is announced. Information is provided on a specialist magazine on the digitization of the tax world and a course on sustainability reporting. [Extracted from the article]
- Abstract: Der Artikel beschreibt den neu konzipierten Kommentar zum internationalen Steuerrecht von Oppel/Martini/Oertel. Das Werk enthält alle relevanten deutschen Steuernormen für das internationale Steuerrecht und bietet eine umfassende Kommentierung der ertrag- und erbschaftsteuerlichen sowie verfahrensrechtlichen Normen mit internationalen Regelungsinhalten. Es wird als ideale Ergänzung zu anderen Kommentaren empfohlen und von einem erfahrenen Autorenteam aus Richtern, Beratern, Steuerwissenschaftlern und Finanzverwaltern bearbeitet. Das Werk wird im September veröffentlicht und kann über die Website otto-schmidt.de bestellt werden. Der Text enthält Informationen über urheberrechtliche Nutzungsrechte, die Veröffentlichung von Beiträgen und Abbildungen sowie das Zitieren von Rezensionen in einer Zeitschrift. Es wird auch darauf hingewiesen, dass Fachaufsätze aus dem Bereich der Betriebswirtschaftlichen Steuerlehre von Experten begutachtet werden können. Des Weiteren wird ein Kommentar zum Mindeststeuergesetz angekündigt. Es werden Informationen zu einem Fachmagazin zur Digitalisierung der Steuerwelt und einem Lehrgang zum Sustainability Reporting gegeben. [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.)
- Abstract:
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