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May 2009
Simone Friesenhahn
Die ertragsteuerliche Behandlung von Beitragsrückerstattungen bei Lebens- und Krankenversicherungsunternehmen gemäß § 21 KStG
Keywords: Steuerrecht; Versicherungsrecht; Beitragsrückerstattung; Überschussbeteiligung; § 21 KStG; Lebensversicherung; VVaG; verdeckte Gewinnausschüttung
Berliner Schriftenreihe zum Steuer- und Wirtschaftsrecht
Edited by Prof. Dr. Dieter Birk, Prof. Dr. Reinhard Pöllath and Prof. Dr. Ingo Saenger, Berlin
Volume 40
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