about this bookdeutsch english
German and Italian companies have to consider a variety of national tax law regulations for the determination of their tax income, which may differ from each other in a significant way. Such differences do not only lead to insufficient transparency of the corporate taxation systems within the European Union, but may even result in German and Italian companies being subject to different levels of tax charge. The present thesis analyzes and compares the tax rules German and Italian companies usually have to consider when determining their tax income. For this purpose, German tax regulations are compared to the regulations of the Italian tax law disclosed in the Testo unico delle imposte dirette (TUIR). The present work conveys an overview of the most important issues of the determination of the tax base and elaborates if and to which extent there are differences between German and Italian tax rules. Hence, a structured picture of similarities and differences between German and Italian tax law is delivered. Topics discussed by the present work are the general principles for the determination of the companies’ tax base, tax accounting rules, rules for nondeductible business expenses, dividend income taxation, minimum taxation rules as well as change of control rules.
keywordsBemessungsgrundlage Ertragsteuerliche Bemessensgrundlage Gewinnbesteuerung Gewinnermittlung Italienisches Steuerrecht Rechtsvergleich Unternehmenssteuerrecht Vergleichende Steuerlehre
Ihr Werk im Verlag Dr. Kovač
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