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Der internationale Erbfall Deutschland-Schweiz: Eine rechtsvergleichende und oekonomische Analyse der erbschaftsteuerlichen Regelungen im Lichte aktue
Hardcover
Series: Internationale Steuerlehre, Steuerrecht Und Wirtschaftsprüfung, Book 9
ISBN13: 9783631679371
Publisher: Peter Lang
Published: Aug 31 2016
Pages: 328
Weight: 1.29
Height: 0.81 Width: 5.83 Depth: 8.27
Language: German
Die Autorin stellt die erbschaftsteuerlichen Regelungen in Deutschland und der Schweiz dar, zeigt die Belastungsunterschiede bei der Vererbung von Privat- und Betriebsvermögen in den beiden Ländern auf und nimmt darauf aufbauend eine kritische Analyse der geplanten Erbschaftsteuerreform im Hinblick auf die Standortattraktivität Deutschlands vor.
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