Ertragssteuerliche Konsequenzen von M&A Transaktionen bei Personengesellschaften : (Record no. 6652)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 02838cam a2200505Ii 4500 |
| 001 - CONTROL NUMBER | |
| control field | ocn962304136 |
| 003 - CONTROL NUMBER IDENTIFIER | |
| control field | OCoLC |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20241121072642.0 |
| 006 - FIXED-LENGTH DATA ELEMENTS--ADDITIONAL MATERIAL CHARACTERISTICS--GENERAL INFORMATION | |
| fixed length control field | m d |
| 007 - PHYSICAL DESCRIPTION FIXED FIELD--GENERAL INFORMATION | |
| fixed length control field | cr cnu|||unuuu |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 161109s2016 gw ob 000 0 ger d |
| 040 ## - CATALOGING SOURCE | |
| Original cataloging agency | N$T |
| Language of cataloging | eng |
| Description conventions | rda |
| -- | pn |
| Transcribing agency | N$T |
| Modifying agency | EBLCP |
| -- | IDB |
| -- | N$T |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 9783954858354 |
| Qualifying information | (electronic bk.) |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 3954858355 |
| Qualifying information | (electronic bk.) |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| Cancelled/invalid ISBN | 9783954853359 |
| 035 ## - SYSTEM CONTROL NUMBER | |
| System control number | 1412629 |
| -- | (N$T) |
| 035 ## - SYSTEM CONTROL NUMBER | |
| System control number | (OCoLC)962304136 |
| 043 ## - GEOGRAPHIC AREA CODE | |
| Geographic area code | e-gx--- |
| 050 #4 - LIBRARY OF CONGRESS CALL NUMBER | |
| Classification number | KK7163 |
| 072 #7 - SUBJECT CATEGORY CODE | |
| Subject category code | LAW |
| Subject category code subdivision | 068000 |
| Source | bisacsh |
| 082 04 - DEWEY DECIMAL CLASSIFICATION NUMBER | |
| Classification number | 343.4305262 |
| Edition number | 23 |
| 049 ## - LOCAL HOLDINGS (OCLC) | |
| Holding library | MAIN |
| 100 1# - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Schulze, Philipp A., |
| Relator term | author. |
| 9 (RLIN) | 8100 |
| 245 10 - TITLE STATEMENT | |
| Title | Ertragssteuerliche Konsequenzen von M&A Transaktionen bei Personengesellschaften : |
| Remainder of title | eine Betrachtung der Ver�au�erungsseite / |
| Statement of responsibility, etc | Philipp A. Schulze. |
| 264 #1 - | |
| -- | Hamburg : |
| -- | Igel Verlag, |
| -- | 2016. |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | 1 online resource. |
| 336 ## - | |
| -- | text |
| -- | txt |
| -- | rdacontent |
| 337 ## - | |
| -- | computer |
| -- | c |
| -- | rdamedia |
| 338 ## - | |
| -- | online resource |
| -- | cr |
| -- | rdacarrier |
| 490 1# - SERIES STATEMENT | |
| Series statement | Recht, Wirtschaft, Steuern |
| 588 0# - | |
| -- | Online resource; title from PDF title page (EBSCO, viewed June 16, 2017). |
| 504 ## - BIBLIOGRAPHY, ETC. NOTE | |
| Bibliography, etc | Includes bibliographical references. |
| 505 0# - FORMATTED CONTENTS NOTE | |
| Formatted contents note | Ertragssteuerliche Konsequenzen von M&A Transaktionen bei Personengesellschaften. Eine Betrachtung der Ver�au�erungsseite.; Inhaltsverzeichnis; Abk�urzungs- und Symbolverzeichnis; Abbildungs-, Formel- und Tabellenverzeichnis; 1 Einleitung und Grundlagen; A. Grundlagen der Besteuerung von Personengesellschaften; B. Einf�uhrung zu Mergers & Acquisitions; I. Die Bedeutung und der Prozess der M&A Transaktion; II. Tax and Legal Due Diligence bei Personengesellschaften; 2 Besteuerung des Verkaufs von Personengesellschaften; A. �Ubertragung von Personengesellschaften |
| 505 8# - FORMATTED CONTENTS NOTE | |
| Formatted contents note | I. Zivilrechtlicher Gesellschafterwechsel -- „Share Deal"II. Gesellschafterwechsel im Steuerrecht -- „Asset Deal"; B. Ver�au�erung durch nat�urliche Person; I. Ver�au�erung des gesamten Mitunternehmeranteils; C. Doppelst�ockige bzw. mehrst�ockige Personengesellschaft; D. Ver�au�erung durch juristische Person; 3 Fazit; 4 Anhang; 5 Quellenverzeichnisse |
| 590 ## - LOCAL NOTE (RLIN) | |
| Local note | Master record variable field(s) change: 050, 072, 082, 650 |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name as entry element | Income tax |
| General subdivision | Law and legislation |
| Geographic subdivision | Germany. |
| 9 (RLIN) | 8101 |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name as entry element | Consolidation and merger of corporations |
| General subdivision | Taxation |
| -- | Law and legislation |
| Geographic subdivision | Germany. |
| 9 (RLIN) | 8102 |
| 650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name as entry element | LAW / Military |
| Source of heading or term | bisacsh |
| 9 (RLIN) | 8103 |
| 655 #4 - INDEX TERM--GENRE/FORM | |
| Genre/form data or focus term | Electronic books. |
| 9 (RLIN) | 3907 |
| 830 #0 - SERIES ADDED ENTRY--UNIFORM TITLE | |
| Uniform title | Recht, Wirtschaft, Steuern. |
| 9 (RLIN) | 8104 |
| 856 40 - ELECTRONIC LOCATION AND ACCESS | |
| Materials specified | EBSCOhost |
| Uniform Resource Identifier | <a href="https://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&db=nlabk&AN=1412629">https://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&db=nlabk&AN=1412629</a> |
| 938 ## - | |
| -- | EBL - Ebook Library |
| -- | EBLB |
| -- | EBL4741691 |
| 938 ## - | |
| -- | EBSCOhost |
| -- | EBSC |
| -- | 1412629 |
| 994 ## - | |
| -- | 92 |
| -- | N$T |
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