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Die steuerliche Behandlung verdeckten Einkommens und verdeckter Ausschüttungen und ihre Wirkung bei der Kapitalgesellschaft
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ISBN10: 3640741897
ISBN13: 9783640741892
Publisher: Grin Verlag
Published: Nov 11 2010
Pages: 28
Weight: 0.11
Height: 0.07 Width: 5.83 Depth: 8.27
Language: German
ISBN13: 9783640741892
Publisher: Grin Verlag
Published: Nov 11 2010
Pages: 28
Weight: 0.11
Height: 0.07 Width: 5.83 Depth: 8.27
Language: German
Studienarbeit aus dem Jahr 2005 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 2,3, Universität Hohenheim (Betriebswirtschaftslehre), Veranstaltung: Unternehmensbesteuerung II, Sprache: Deutsch, Abstract: Zur Thematik der verdeckten Gewinnausschüttung (vGA) existiert bereits eine Vielzahl an Literatur und Gerichtsurteilen. Diese Seminararbeit setzt sich nun zwar ebenfalls mit den wesentlichen Grundlagen sowie den Auswirkungen der vGA auf die Besteuerung von Kapitalgesellschaften auseinander, jedoch wird auch der wesentlich seltener behandelte Begriff des verdeckten Einkommens bei Kapitalgesellschaften behandelt. Die steuerliche Behandlung der vGA bzw. des verdeckten Einkommens auf Ebene des Gesellschafters ist dabei nicht Gegenstand dieser Arbeit, die Betrachtung liegt ausschlie lich auf der Ebene der Kapitalgesellschaft. Die Behandlung verdeckter Einlagen, die oft als Spiegelbild der vGA bezeichnet werden, bleibt im Rahmen dieser Seminararbeit ebenfalls au en vor. Da die Auffassungen zur Thematik der vGA oftmals kontrovers diskutiert werden und Rechtssprechung und Wissenschaft teilweise sehr unterschiedlicher Meinung sind, wird an einigen Stellen dieser Arbeit auch auf Kritik zur herrschenden Meinung der Rechtssprechung eingegangen. Aufgrund der ungebrochenen Dynamik im steuerlichen Gesetzgebungsproze ist es notwendig darauf hinzuweisen, dass der Rechtsstand dieser Arbeit April 2005 ist.
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