Steuerbegünstigte Zwecke von Körperschaften

Corporations that pursue charitable, benevolent or ecclesiastical purposes are fiscally favoured by a tax exemption or a tax reduction. However, the tax provisions to be observed are often difficult to understand, even for practitioners, and are repeatedly the subject of disputes in fiscal courts. Detlef Pieske-Kontny gives you a concise overview of the most important assessment and structuring issues: - Legal foundations and the amended non-profit law - The tax-privileged purposes - The basic elements of non-profit trade - Articles of association, assets and management - The economic business and possible forms of tax-privileged trade.The economic business and possible forms of tax-privileged special-purpose enterprises Compulsory reading for decision-makers in consultancy, financial administration and tax-privileged corporations who have to deal with the questions on income arising from §§ 51 ff. AO on income, turnover and property tax law and who would like to better understand and confidently apply the complex set of rules.