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ARTICLE · 10 FEBRUARY 2025

Die Praxis Der Bundessteuern: Teil I EL 104

Bär & Karrer Ltd.
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Beim Loseblattwerk «Die Praxis der Bundessteuern» handelt es sich um eine Entscheidungssammlung der Gerichte und Behörden zu ausgewählten...

SwitzerlandTax
Raoul Stocker
Raoul Stocker
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Beim Loseblattwerk «Die Praxis der Bundessteuern» handelt es sich um eine Entscheidungssammlung der Gerichte und Behörden zu ausgewählten Bundessteuern bestehend aus insgesamt 18 Ordnern in drei Teile aufgeteilt.
In Teil I, bestehend aus 10 Ordnern, findet sich eine systematische Zusammenstellung aller wichtigen Entscheidungen auf dem Gebiet der direkten Bundessteuer. In Teil II (3 Ordner) wird die Judikatur und Verwaltungspraxis zu den Stempelabgaben und zur Verrechnungssteuer knapp, übersichtlich und vollständig dargestellt. Teil III (5 Ordner) ist eine Sammlung der Rechtsprechung des Bundesgerichts zum interkantonalen Doppelbesteuerungsverbot.

Die Ergänzungslieferung bringt die Sammlung auf den aktuellen Rechtsstand.

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