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Publications:
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§ 1 a EStG; ab 2003; §§ 7 ff AStG
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Bluemich: Commentary on the Income Tax Code, Corporate Tax Code, Trade Tax Code, co-author
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DStR 1999, 1596 ff.
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The changes to sec. 17 German Income Tax Code and their effect on the sale of shares in corporations
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DStR 2001, 1881 f.
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Tax treatment of the waiver for substitute equity loans
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DStR 2001, 2027 ff.
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The due dilligence - a principal element for the implementation of mergers and acquisitions
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DStR 2002, 1432 ff.
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Company revitalisation: maintenance and use of the loss deduction
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SpuRt 2003, 58 ff.
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Hobby activity in case of limited tax liability
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EWiR 2003, 1261 f.
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Short comment about hidden profit distribution in case of profit bonus (BFH v. 4.6.2003, I R 24⁄02, BFH⁄NV 03, 1501)
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SpuRt 2003, 238 ff. und SpuRt 2004, 15
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Withholding taxes with payments of foreign artists and sportsmen
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EWiR 2004, 437 f.
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Tax privilege for a settlement because of the termination of an activity as a management director also in the case when
the former managing partner sold the shares before
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SpuRt 2004, 149 ff.
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Public utility of a golf-club
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SpuRt 2005, 16f.
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Several sporting events as single business
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SpuRt 2005, 61 ff.
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Withholding taxes with payments of foreign artists and sportsmen
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DStR 2005, 1347 ff.
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Low taxation in the CFC rules
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