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Description
Besteuerung von BetriebsstättenDer Einstieg in das komplexe Themengebiet der Betriebsstttenbesteuerung bei grenzberschreitend gewerblicher Ttigkeit wird anhand einer Fallstudie dargestellt. Ziel des Werkes ist es, allen "Einsteigern" aber auch fortgeschrittenen Praktikern die Grundlagen der Besteuerung von Betriebssttten kurzweilig, praktisch und strukturiert nher zu bringen. Die Betriebssttte hat besondere Bedeutung im Internationalen Steuerrecht fr die beschrnkte Steuerpflicht,
¿Der Einstieg in das komplexe Themengebiet der Betriebsstättenbesteuerung bei grenzüberschreitend gewerblicher Tätigkeit wird anhand einer Fallstudie dargestellt. Ziel des Werkes ist es, allen "Einsteigern" - aber auch fortgeschrittenen Praktikern - die Grundlagen der Besteuerung von Betriebsstätten kurzweilig, praktisch und strukturiert näher zu bringen. Die Betriebsstätte hat besondere Bedeutung im Internationalen Steuerrecht für die beschränkte Steuerpflicht, die Gewerbesteuer und das DBA. Die gesetzlichen Regelungen der Betriebsstättenbesteuerung ergeben sich vorrangig aus den deutschen DBA. In dem Handbuch werden unter Herausgeberschaft von Steuerberaterin Susann van der Ham u. a. die Regelungen zu Bau- und Montage-, Dienstleistungs-, Geschäftsleitungs-, Bank- sowie Versicherungsbetriebsstätten dargestellt. Zudem wird die Gewinnabgrenzung behandelt. Ein weiteres Kapitel widmet sich dem aktuellen Thema Home Office und Remote Work. Inhaltsverzeichnis: 1. Einordnung. 2. Ertragsteuerliche Besteuerungssystematik. 3. Betriebsstättenbegriff und Betriebsstättenbegründung. 4. Gewinnabgrenzung zwischen Unternehmen und seiner Betriebsstätte und Betriebsstättengewinnermittlung. 5. Ständiger Vertreter. 6. Bau- und Montagebetriebsstätten. 7. Die Geschäftsleitungsbetriebsstätte. 8. New Work - Home Office, Remote Work & Matrix-Strukturen. 9. Personallose Betriebsstätten. 10. Die Dienstleistungsbetriebsstätte. 11. Bankbetriebsstätte. 12. Versicherungsbetriebsstätte. 13. Betriebsstättenausnahmen. 14. Hilfs- und Nebenrechnung und weitere Dokumentationsvorschriften.
| EAN: | 9783482680717 |
| Farbverschnitt: | Generell werden die Bücher ohne Farbverschnitt geliefert, auch wenn die Abbildungen einen Farbverschnitt zeigen. |
| Auflage: | Online-Version inklusive., 23001 |
| Erscheinungsjahr: | 2024 |
| Produktform: | Kassette, Kartoniert |
| Inhalt/Anzahl: | 1 Kartoniert, 1 Software |
| Autoren: | Ham, Susann van der |
| Redaktion: | Ham, Susann van der |
| Auflage/Ausgabe: | Online-Version inklusive |
| Seitenzahl/Blattzahl: | 300 |
| Keyword: | Gewinnabgrenzung; Dokumentationsvorschriften; Vertreterbetriebsstätten; Dienstleistungsbetriebsstätte; Home Office¿; Betriebsstätte; Betriebsstättenbesteuerung; Internationales Steuerrecht |
| Fachschema: | Schweiz / Geschichte, Politik, Gesellschaft, Recht~Steuergesetz~Steuerrecht - Steuergesetz~International (Recht)~Internationales Recht~International (Wirtschaft) |
| Fachkategorie: | Internationales Recht |
| Blätteranzahl: | 300 Blätter |
| Länge: | 210 mm |
| Breite: | 148 mm |
| Höhe: | 22 mm |
| Gewicht: | 416 gr |
| Genre: | Sozialwissenschaften/Recht/Wirtschaft |
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4.1 ★★★★★
Based on 92 reviews
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Product Reviews
★★★★★ 5
Easy to move and it doesn't lag when it is used.
Color: Graphite
This mouse is ergonomic and easy on the hands. It doesn't put too much strain on them. The fit is a good one and it glides easily over a mouse pad. It is a good design, and the accuracy is top notch. It is a battery-operated mouse with a 1-year battery life, depending on use. It is Bluetooth and connects easily to a computer and is compatible with all operating systems. It is a great value for the price, and it is easy on the budget as you don't need to buy batteries as often. I have found it to be a good mouse and recommend it.
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Reviewed in the United States on March 12, 2026
★★★★★ 5
Simple Mouse That Does Everything Well
Color: Black, Style: Mouse, Color: Black, Style: Mouse
I like this mouse mainly because of how comfortable it is. It fits nicely in my palm and has a good grip for daily use. The simple design with no extra buttons is actually a plus for me since there’s no accidental clicking.
The scroll wheel is smooth, and the silent feature makes it great for working without noise. Battery life is solid—it only needs one AA and lasts a long time.
The weight feels balanced, which makes it easy to control. I’ve used it for everything from graphic work and photo editing to coding, Office tasks, and even light gaming.
Tried many others before, but this one stands out as my favorite for everyday use.
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Reviewed in the United States on June 5, 2026
★★★★★ 5
The Best Logitech Mouse!
Color: Black, Style: Mouse, Color: Black, Style: Mouse
This is my favorite Logitech mouse, because of how quiet it is and how easy it is to use. You just take the usb connector out of the inside of the mouse, plug it into your computer, and then you can use your mouse. It’s very responsive, feels great in your hand, is high quality, and a good value.
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Reviewed in the United States on April 23, 2026
★★★★★ 5
Quiet, practical, and great for everyday use
Color: Grey, Style: Mouse, Color: Grey, Style: Mouse
I’ve been using this Logitech mouse for a while now, and it’s been a really solid everyday option.
The silent clicks are honestly the standout feature they’re much quieter than I expected, which makes a big difference if you’re working in a quiet space or around other people.
I really like that it has a power off button, so it doesn’t accidentally turn on in a bag or drain the battery when not in use.
One thing to keep in mind is the size. It’s a bit on the smaller side, so it might not be the best fit for people with larger hands or if you prefer a bigger mouse.
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Reviewed in the United States on April 3, 2026
★★★★★ 5
It doesn't get better than this!
Color: Black, Style: Mouse
EDIT5: 10/13/25 (Almost 2 years later) This will likely be my last edit for this mouse. Absolutely purchase this if you want a purely silent mouse with no fancy bells and whistles. It gets the job done and it gets it done WELL. After 2 years, I will say the mouse has started to show signs of actual wear and tear, which I'm sure could be fixed with a little effort/maintenance, but for how inexpensive it really is ($10-$20), I would just buy a new one. I've been playing Overwatch2 with this, Path of Exile, Final Fantasy 14, Hades 2, City Skylines and pretty much every other genre and have had no issues (except having more buttons in an MMORPG is always great!). Just buy it, you really can't go wrong!
EDIT4: 5/31/25 (17 months later) - Middle mouse button (pressing the wheel down) is starting to miss a few clicks. I suspect it's just dirty and I need to clean it out, but I do use the button quite heavily so it may also just be wearing down. For the price and how much I use it, I can't really complain
EDIT3: 2/22/25 (14 months later) - Finally changed the battery it came with after mouse indicated to. This is 14 months after purchase with, I would estimate, 10-12 hours of daily use!
EDIT2: 2/6/25 (14 months later) - The mouse is still going, same as my last review! Batteries still haven't been changed, nothing really to note - no performance drops, no double button presses, no broken mouse wheel, etc. Still an absolute 10/10 purchase!
EDIT: 10/12/24 (10 months later) - This mouse is still going strong! I haven't changed the battery yet, everything continues to function perfectly. The mouse wheel has lost some of it's quietness, but unless you're hitting a 1000 RPM scroll session, the noise is still not audible past a foot or so in the dead of night. I'm sure you could easily lube the wheel if desired. Still a 10/10, this is the silent mouse for you!
This mouse is a testament to the ingenuity of man. I've tried "silent" mice in the past and have never found anything that didn't still leave a pretty audible click in the middle of the night, so call me a skeptic. This mouse though - this is the real deal. There is no click, there is only a slight tap which you definitely can't hear from across a room, let alone 2 feet from you. The wireless works flawlessly, and the receiver tucks right into the mouse from the bottom (with the battery). It's a simple plug-and-play. The packaging is extremely easy to open, you just slide the cover from the bottom of the mouse, remove the received and plug it into your computer, slide the mouse to On, and you're all set!
The battery itself seems to last forever; I've used the mouse for an entire month almost thus far, daily for 12+ hours and the battery is still going (Logitech claims 2 years!). The mouse itself has an auto-shutoff features that kicks in pretty fast after inactivity, but there is no pause or wake-up time afterwards; it continues to function flawlessly and immediately after going to sleep compared to other mice that need to reboot and reconnect for a few seconds before being able to be used. The only caveat I can say about the battery is that it doesn't fit in super snugly, and if you're someone who lifts their mouse a lot to move it around, the mouse may stutter as the battery shifts. I solved this problem by sticking a small piece of cardboard between the cover and battery.
The mouse is also smaller than your average gaming mouse, but it's extremely comfortable. The ergonomics are impeccable, and the mouse feels constantly cool to the touch. There is no hand fatigue from using the mouse for long periods of time. There are grooves on the sides of the mouse for your thumb to grip, no sliding around.
The scroll wheel works smoothly and is also silent - even quieter than the left and right clicks. There are no other buttons (side buttons, DPI swap, etc). There is no input lag, and I've played plenty of competitive FPS matches with this mouse and have never noticed an issue (aside from the battery stuttering I fixed).
All in all, if you need a silent mouse, look no further. For the price, the quiet and quality are unbeatable, and it knocks multiple, more expensive mice out of the water. Logitech!
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Reviewed in the United States on December 4, 2023
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