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Erzielung freiberuflicher Einkuenfte im Zeitalter der Digitalisierung: Eine steuersystematische Untersuchung sich wandelnder Taetigkeiten und Monetari
Hardcover
ISBN13: 9783631895450
Publisher: Peter Lang Gmbh, Internationaler Verlag Der W
Published: Apr 10 2023
Pages: 304
Weight: 1.14
Height: 0.75 Width: 5.83 Depth: 8.27
Language: German
Mit jeder Veränderung eines Tätigkeitsfeldes gehen auch neue Abgrenzungsprobleme zwischen 15 und 18 EStG einher. Insofern bedarf es einer regelmä igen kritischen Würdigung und gegebenenfalls Anpassung der in Rechtsprechung und Fachschrifttum entwickelten Abgrenzungsgrundsätze, damit gewandelte Freiberuflertätigkeiten nicht lediglich aufgrund der Anlegung von für traditionelle Tätigkeitsbilder entwickelten Kriterien in die Gewerblichkeit verfallen. Die vorliegende Untersuchung widmet sich dieser Aufgabe mit Blick auf den Wandel der Art und Weise der Ausübung freiberuflicher Tätigkeiten sowie der damit verbundenen Neuartigkeit der Einnahmeerzielung in digitalen Sphären am Beispiel unterrichtender Tätigkeiten.
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