


Einführung in das interkantonale Steuerrecht
Marsoni
M251S
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Friday, May 29
Einführung in das interkantonale SteuerrechtDas Bundesgericht hat in den vergangenen acht Jahren seit dem Erscheinen der vierten Auflage erneut grundlegende Fragen beantwortet. So sind nun neu gemss BGE 148 I 65 E. 4. 1 fr die Schuldenverlegung die Aktiven selbst bei der Vermgenssteuer nach einheitlichen Regeln zu bewerten. Mit dem auf den 1. Januar 2019 in Kraft getretenen Bundesgesetz vom 17. Mrz 2017 betreffend die Besteuerung der Ertrge aus Vermittlung von Grundstcken (Mklerprovisionen)
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