Michos Michopoulos Markos (27 results)

Condition: New.

Condition: New.

Condition: New.

Condition: New.

PAP. Condition: New. New Book. Delivered from our UK warehouse in 4 to 14 business days. THIS BOOK IS PRINTED ON DEMAND. Established seller since 2000.

Paperback. Condition: new. Paperback. Globalisation and other forms of (tax) optimisation are increasingly prompting taxpayers to take steps to move into or out of the country, which often have consequences in terms of income tax. All provisions relating to 'exit taxation' are underpinned by the common objective of taxing income that is removed from Austrian tax jurisdiction as a result of the taxpayer's departure. This paper examines the departure of both individuals and companies. It aims to analyse not only the applicable regulations but also possible substitute realisation scenarios. Furthermore, the question arises as to which income is actually subject to exit taxation. The author analyses, with a focus on 'areas of uncertainty', the applicability of exit taxation to significant categories of cases, as well as any potential overlap with other tax avoidance scenarios. This item is printed on demand. Shipping may be from multiple locations in the US or from the UK, depending on stock availability.…

Taschenbuch. Condition: Neu. This item is printed on demand - it takes 3-4 days longer - Neuware 132 pp. Englisch.

Taschenbuch. Condition: Neu. Circumstances and issues of doubt relating to exit taxation | An overview of the current legal situation and a critical analysis | Markos Michos-Michopoulos | Taschenbuch | Englisch | 2026 | Our Knowledge Publishing | EAN 9786630362206 | Verantwortliche Person für die EU: preigu GmbH & Co. KG, Lengericher Landstr. 19, 49078 Osnabrück, mail[at]preigu[dot]de | Anbieter: preigu Print on Demand.…

Paperback. Condition: new. Paperback. Globalisation and other forms of (tax) optimisation are increasingly prompting taxpayers to take steps to move into or out of the country, which often have consequences in terms of income tax. All provisions relating to 'exit taxation' are underpinned by the common objective of taxing income that is removed from Austrian tax jurisdiction as a result of the taxpayer's departure. This paper examines the departure of both individuals and companies. It aims to analyse not only the applicable regulations but also possible substitute realisation scenarios. Furthermore, the question arises as to which income is actually subject to exit taxation. The author analyses, with a focus on 'areas of uncertainty', the applicability of exit taxation to significant categories of cases, as well as any potential overlap with other tax avoidance scenarios. This item is printed on demand. Shipping may be from our UK warehouse or from our Australian or US warehouses, depending on stock availability.…

Taschenbuch. Condition: Neu. This item is printed on demand - it takes 3-4 days longer - Neuware 144 pp. Spanisch.

Taschenbuch. Condition: Neu. This item is printed on demand - it takes 3-4 days longer - Neuware -Globalisierung und sonstige (Steuer-)Optimierungen drangen Steuerpflichtige zunehmend zu Zuzugs- und Wegzugsaktionen, die oftmals mit ertragssteuerlichen Konsequenzen verbunden sind. Samtlichen Bestimmungen der 'Wegzugsbesteuerung' liegt das gemeinsame Ziel zugrunde Einkünfte zu besteuern, die der osterreichischen Besteuerungshoheit durch den Wegzug entzogen werden. Im Rahmen der vorliegenden Arbeit wird der Wegzug sowohl von natürlichen Personen als auch von Kapitalgesellschaften durchleuchtet. Dabei sollen nicht nur die anwendbaren Vorschriften sondern auch mogliche Ersatzrealisationstatbestande untersucht werden. Darüber hinaus stellt sich die Frage, welche Einkünfte überhaupt von der Wegzugsbesteuerung erfasst werden. Der Autor analysiert unter dem Fokus 'Zweifelsfragen' die Anwendbarkeit der Wegzugsbesteuerung auf bedeutsame Fallgruppen sowie eine mogliche Uberschneidung mit sonstigen Steuerentstrickungstatbestanden. 136 pp. Deutsch.…

Taschenbuch. Condition: Neu. This item is printed on demand - it takes 3-4 days longer - Neuware 140 pp. Französisch.

Condition: New. Dieser Artikel ist ein Print on Demand Artikel und wird nach Ihrer Bestellung fuer Sie gedruckt. Autor/Autorin: Michos-Michopoulos MarkosMarkos Michos-Michopoulos, LLM.oec. studierte Recht und Wirtschaft mit einschlaegiger Finanzrecht-Spezialisierung an der Universitaet Salzburg. Er ist Tax Assistant in einem Big Four Unternehmen am Standort Wie.…

PAP. Condition: New. New Book. Delivered from our UK warehouse in 4 to 14 business days. THIS BOOK IS PRINTED ON DEMAND. Established seller since 2000.

PAP. Condition: New. New Book. Delivered from our UK warehouse in 4 to 14 business days. THIS BOOK IS PRINTED ON DEMAND. Established seller since 2000.

Paperback. Condition: new. Paperback. A globalizacao e outras otimizacoes (fiscais) levam cada vez mais os contribuintes a realizar operacoes de entrada e saida do pais, que muitas vezes acarretam consequencias em materia de imposto sobre o rendimento. Todas as disposicoes relativas a tributacao na saida tem como objetivo comum tributar os rendimentos que, devido a saida do pais, deixam de estar sujeitos a soberania fiscal austriaca. No ambito do presente trabalho, analisa-se a saida do territorio, tanto de pessoas singulares como de sociedades de capitais. Para tal, pretendem-se examinar nao so as disposicoes aplicaveis, mas tambem possiveis factos constitutivos de realizacao substitutiva. Alem disso, coloca-se a questao de saber quais os rendimentos que sao, de facto, abrangidos pela tributacao na saida do territorio. O autor analisa, com foco nas questoes duvidosas, a aplicabilidade da tributacao por saida a grupos de casos significativos, bem como uma possivel sobreposicao com outros factos constituintes de evasao fiscal. This item is printed on demand. Shipping may be from multiple locations in the US or from the UK, depending on stock availability.…

Paperback. Condition: new. Paperback. La globalizzazione e altre forme di ottimizzazione (fiscale) spingono sempre piu i contribuenti a compiere operazioni di trasferimento in Austria e di partenza dal Paese, che spesso comportano conseguenze in materia di imposta sul reddito. Tutte le disposizioni relative alla "tassazione in caso di partenza" hanno come obiettivo comune quello di tassare i redditi che, a seguito del trasferimento, sfuggono alla giurisdizione fiscale austriaca. Nel quadro del presente lavoro viene analizzata la cessione della residenza sia da parte di persone fisiche che di societa di capitali. A tal fine, si intendono esaminare non solo le norme applicabili, ma anche eventuali fattispecie sostitutive di realizzazione. Inoltre, si pone la questione di quali redditi siano effettivamente soggetti alla tassazione in caso di cessione della residenza. L'autore analizza, concentrandosi sulle questioni controverse, l'applicabilita della tassazione in caso di trasferimento a gruppi di casi significativi, nonche una possibile sovrapposizione con altre fattispecie di esenzione fiscale. This item is printed on demand. Shipping may be from multiple locations in the US or from the UK, depending on stock availability.…

Taschenbuch. Condition: Neu. This item is printed on demand - Print on Demand Titel. Neuware -Globalisierung und sonstige (Steuer-)Optimierungen drängen Steuerpflichtige zunehmend zu Zuzugs- und Wegzugsaktionen, die oftmals mit ertragssteuerlichen Konsequenzen verbunden sind. Sämtlichen Bestimmungen der 'Wegzugsbesteuerung' liegt das gemeinsame Ziel zugrunde Einku¿nfte zu besteuern, die der o¿sterreichischen Besteuerungshoheit durch den Wegzug entzogen werden. Im Rahmen der vorliegenden Arbeit wird der Wegzug sowohl von natu¿rlichen Personen als auch von Kapitalgesellschaften durchleuchtet. Dabei sollen nicht nur die anwendbaren Vorschriften sondern auch mo¿gliche Ersatzrealisationstatbestände untersucht werden. Daru¿ber hinaus stellt sich die Frage, welche Einku¿nfte u¿berhaupt von der Wegzugsbesteuerung erfasst werden. Der Autor analysiert unter dem Fokus 'Zweifelsfragen' die Anwendbarkeit der Wegzugsbesteuerung auf bedeutsame Fallgruppen sowie eine mo¿gliche U¿berschneidung mit sonstigen Steuerentstrickungstatbeständen.VDM Verlag, Dudweiler Landstraße 99, 66123 Saarbrücken 136 pp. Deutsch.…

Taschenbuch. Condition: Neu. This item is printed on demand - it takes 3-4 days longer - Neuware 140 pp. Polnisch.

Taschenbuch. Condition: Neu. This item is printed on demand - it takes 3-4 days longer - Neuware 140 pp. Portugiesisch.

Taschenbuch. Condition: Neu. This item is printed on demand - it takes 3-4 days longer - Neuware 136 pp. Italienisch.

PAP. Condition: New. New Book. Delivered from our UK warehouse in 4 to 14 business days. THIS BOOK IS PRINTED ON DEMAND. Established seller since 2000.

Taschenbuch. Condition: Neu. Zakresy zastosowania i kwestie budz¿ce w¿tpliwo¿ci dotycz¿ce opodatkowania przy wyje¿dzie | Przedstawienie obowi¿zuj¿cego stanu prawnego i krytyczna analiza | Markos Michos-Michopoulos | Taschenbuch | Polnisch | 2026 | Wydawnictwo Nasza Wiedza | EAN 9786630351965 | Verantwortliche Person für die EU: preigu GmbH & Co. KG, Lengericher Landstr. 19, 49078 Osnabrück, mail[at]preigu[dot]de | Anbieter: preigu Print on Demand.…

Taschenbuch. Condition: Neu. Elementi costitutivi e questioni controverse relative alla tassazione in caso di trasferimento all'estero | Panoramica della situazione giuridica vigente e analisi critica | Markos Michos-Michopoulos | Taschenbuch | Italienisch | 2026 | Edizioni Sapienza | EAN 9786630354522 | Verantwortliche Person für die EU: preigu GmbH & Co. KG, Lengericher Landstr. 19, 49078 Osnabrück, mail[at]preigu[dot]de | Anbieter: preigu Print on Demand.…

Taschenbuch. Condition: Neu. Situações e questões duvidosas relativas à tributação na saída do país | Apresentação do quadro jurídico em vigor e análise crítica | Markos Michos-Michopoulos | Taschenbuch | Portugiesisch | 2026 | Edições Nosso Conhecimento | EAN 9786630449235 | Verantwortliche Person für die EU: preigu GmbH & Co. KG, Lengericher Landstr. 19, 49078 Osnabrück, mail[at]preigu[dot]de | Anbieter: preigu Print on Demand.…

Paperback. Condition: new. Paperback. A globalizacao e outras otimizacoes (fiscais) levam cada vez mais os contribuintes a realizar operacoes de entrada e saida do pais, que muitas vezes acarretam consequencias em materia de imposto sobre o rendimento. Todas as disposicoes relativas a tributacao na saida tem como objetivo comum tributar os rendimentos que, devido a saida do pais, deixam de estar sujeitos a soberania fiscal austriaca. No ambito do presente trabalho, analisa-se a saida do territorio, tanto de pessoas singulares como de sociedades de capitais. Para tal, pretendem-se examinar nao so as disposicoes aplicaveis, mas tambem possiveis factos constitutivos de realizacao substitutiva. Alem disso, coloca-se a questao de saber quais os rendimentos que sao, de facto, abrangidos pela tributacao na saida do territorio. O autor analisa, com foco nas questoes duvidosas, a aplicabilidade da tributacao por saida a grupos de casos significativos, bem como uma possivel sobreposicao com outros factos constituintes de evasao fiscal. This item is printed on demand. Shipping may be from our UK warehouse or from our Australian or US warehouses, depending on stock availability.…

Paperback. Condition: new. Paperback. La globalizzazione e altre forme di ottimizzazione (fiscale) spingono sempre piu i contribuenti a compiere operazioni di trasferimento in Austria e di partenza dal Paese, che spesso comportano conseguenze in materia di imposta sul reddito. Tutte le disposizioni relative alla "tassazione in caso di partenza" hanno come obiettivo comune quello di tassare i redditi che, a seguito del trasferimento, sfuggono alla giurisdizione fiscale austriaca. Nel quadro del presente lavoro viene analizzata la cessione della residenza sia da parte di persone fisiche che di societa di capitali. A tal fine, si intendono esaminare non solo le norme applicabili, ma anche eventuali fattispecie sostitutive di realizzazione. Inoltre, si pone la questione di quali redditi siano effettivamente soggetti alla tassazione in caso di cessione della residenza. L'autore analizza, concentrandosi sulle questioni controverse, l'applicabilita della tassazione in caso di trasferimento a gruppi di casi significativi, nonche una possibile sovrapposizione con altre fattispecie di esenzione fiscale. This item is printed on demand. Shipping may be from our UK warehouse or from our Australian or US warehouses, depending on stock availability.…