Syndikus-Steuerberater : : zum Spannungsfeld zwischen freiem Beruf und angestellter Tätigkeit / / Helen Niemann.
The liberal professions are subject to an ever changing legal basis and thus constantly undergo minor or major amendments. A fundamental innovation in the current law governing the liberal professions of tax consultants is the authorization to work as in-house tax consultants. Since 2008, the Tax Co...
Saved in:
VerfasserIn: | |
---|---|
Place / Publishing House: | Göttingen : : Universitätsverlag Göttingen,, 2020. |
Year of Publication: | 2020 |
Language: | German |
Physical Description: | 1 online resource (416 pages) |
Tags: |
Add Tag
No Tags, Be the first to tag this record!
|
id |
993544948404498 |
---|---|
ctrlnum |
(CKB)5470000000569362 (NjHacI)995470000000569362 (EXLCZ)995470000000569362 |
collection |
bib_alma |
record_format |
marc |
spelling |
Niemann, Helen, author. Syndikus-Steuerberater : zum Spannungsfeld zwischen freiem Beruf und angestellter Tätigkeit / Helen Niemann. Syndikus-Steuerberater Göttingen : Universitätsverlag Göttingen, 2020. 1 online resource (416 pages) text txt rdacontent computer c rdamedia online resource cr rdacarrier Description based on publisher supplied metadata and other sources. The liberal professions are subject to an ever changing legal basis and thus constantly undergo minor or major amendments. A fundamental innovation in the current law governing the liberal professions of tax consultants is the authorization to work as in-house tax consultants. Since 2008, the Tax Consultancy Act has made possible to pursue the profession of in-house tax advisor, while lawyers were allowed to work in-house for decades already, with the last amendment of the legal regulations from 2016. This paper deals with the various legal and practical implications of the interactions between the freelance activity as a tax consultant and the activity of in-house tax consultants in an employment relationship. A detailed comparison of the legal basis for tax consultants with that of in-house lawyers is of special interest in light of the current ambiguous legal situation. Special focus is a thorough analysis of the legal question whether or not an in-house tax adviser can be exempted from the obligatory pension insurance. In German. Law. |
language |
German |
format |
eBook |
author |
Niemann, Helen, |
spellingShingle |
Niemann, Helen, Syndikus-Steuerberater : zum Spannungsfeld zwischen freiem Beruf und angestellter Tätigkeit / |
author_facet |
Niemann, Helen, |
author_variant |
h n hn |
author_role |
VerfasserIn |
author_sort |
Niemann, Helen, |
title |
Syndikus-Steuerberater : zum Spannungsfeld zwischen freiem Beruf und angestellter Tätigkeit / |
title_sub |
zum Spannungsfeld zwischen freiem Beruf und angestellter Tätigkeit / |
title_full |
Syndikus-Steuerberater : zum Spannungsfeld zwischen freiem Beruf und angestellter Tätigkeit / Helen Niemann. |
title_fullStr |
Syndikus-Steuerberater : zum Spannungsfeld zwischen freiem Beruf und angestellter Tätigkeit / Helen Niemann. |
title_full_unstemmed |
Syndikus-Steuerberater : zum Spannungsfeld zwischen freiem Beruf und angestellter Tätigkeit / Helen Niemann. |
title_auth |
Syndikus-Steuerberater : zum Spannungsfeld zwischen freiem Beruf und angestellter Tätigkeit / |
title_alt |
Syndikus-Steuerberater |
title_new |
Syndikus-Steuerberater : |
title_sort |
syndikus-steuerberater : zum spannungsfeld zwischen freiem beruf und angestellter tätigkeit / |
publisher |
Universitätsverlag Göttingen, |
publishDate |
2020 |
physical |
1 online resource (416 pages) |
callnumber-first |
K - Law |
callnumber-subject |
KF - United States |
callnumber-label |
KF26 |
callnumber-sort |
KF 226 N546 42020 |
illustrated |
Not Illustrated |
dewey-hundreds |
300 - Social sciences |
dewey-tens |
340 - Law |
dewey-ones |
340 - Law |
dewey-full |
340 |
dewey-sort |
3340 |
dewey-raw |
340 |
dewey-search |
340 |
work_keys_str_mv |
AT niemannhelen syndikussteuerberaterzumspannungsfeldzwischenfreiemberufundangestelltertatigkeit AT niemannhelen syndikussteuerberater |
status_str |
n |
ids_txt_mv |
(CKB)5470000000569362 (NjHacI)995470000000569362 (EXLCZ)995470000000569362 |
carrierType_str_mv |
cr |
is_hierarchy_title |
Syndikus-Steuerberater : zum Spannungsfeld zwischen freiem Beruf und angestellter Tätigkeit / |
_version_ |
1764994489684852736 |
fullrecord |
<?xml version="1.0" encoding="UTF-8"?><collection xmlns="http://www.loc.gov/MARC21/slim"><record><leader>01951nam a2200277 i 4500</leader><controlfield tag="001">993544948404498</controlfield><controlfield tag="005">20230221052229.0</controlfield><controlfield tag="006">m o d </controlfield><controlfield tag="007">cr |||||||||||</controlfield><controlfield tag="008">230221s2020 gw o 000 0 ger d</controlfield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(CKB)5470000000569362</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(NjHacI)995470000000569362</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(EXLCZ)995470000000569362</subfield></datafield><datafield tag="040" ind1=" " ind2=" "><subfield code="a">NjHacI</subfield><subfield code="b">eng</subfield><subfield code="e">rda</subfield><subfield code="c">NjHacl</subfield></datafield><datafield tag="050" ind1=" " ind2="4"><subfield code="a">KF26</subfield><subfield code="b">.N546 2020</subfield></datafield><datafield tag="082" ind1="0" ind2="4"><subfield code="a">340</subfield><subfield code="2">23</subfield></datafield><datafield tag="100" ind1="1" ind2=" "><subfield code="a">Niemann, Helen,</subfield><subfield code="e">author.</subfield></datafield><datafield tag="245" ind1="1" ind2="0"><subfield code="a">Syndikus-Steuerberater :</subfield><subfield code="b">zum Spannungsfeld zwischen freiem Beruf und angestellter Tätigkeit /</subfield><subfield code="c">Helen Niemann.</subfield></datafield><datafield tag="246" ind1=" " ind2=" "><subfield code="a">Syndikus-Steuerberater </subfield></datafield><datafield tag="264" ind1=" " ind2="1"><subfield code="a">Göttingen :</subfield><subfield code="b">Universitätsverlag Göttingen,</subfield><subfield code="c">2020.</subfield></datafield><datafield tag="300" ind1=" " ind2=" "><subfield code="a">1 online resource (416 pages)</subfield></datafield><datafield tag="336" ind1=" " ind2=" "><subfield code="a">text</subfield><subfield code="b">txt</subfield><subfield code="2">rdacontent</subfield></datafield><datafield tag="337" ind1=" " ind2=" "><subfield code="a">computer</subfield><subfield code="b">c</subfield><subfield code="2">rdamedia</subfield></datafield><datafield tag="338" ind1=" " ind2=" "><subfield code="a">online resource</subfield><subfield code="b">cr</subfield><subfield code="2">rdacarrier</subfield></datafield><datafield tag="588" ind1=" " ind2=" "><subfield code="a">Description based on publisher supplied metadata and other sources.</subfield></datafield><datafield tag="520" ind1=" " ind2=" "><subfield code="a">The liberal professions are subject to an ever changing legal basis and thus constantly undergo minor or major amendments. A fundamental innovation in the current law governing the liberal professions of tax consultants is the authorization to work as in-house tax consultants. Since 2008, the Tax Consultancy Act has made possible to pursue the profession of in-house tax advisor, while lawyers were allowed to work in-house for decades already, with the last amendment of the legal regulations from 2016. This paper deals with the various legal and practical implications of the interactions between the freelance activity as a tax consultant and the activity of in-house tax consultants in an employment relationship. A detailed comparison of the legal basis for tax consultants with that of in-house lawyers is of special interest in light of the current ambiguous legal situation. Special focus is a thorough analysis of the legal question whether or not an in-house tax adviser can be exempted from the obligatory pension insurance.</subfield></datafield><datafield tag="546" ind1=" " ind2=" "><subfield code="a">In German.</subfield></datafield><datafield tag="650" ind1=" " ind2="0"><subfield code="a">Law.</subfield></datafield><datafield tag="906" ind1=" " ind2=" "><subfield code="a">BOOK</subfield></datafield><datafield tag="ADM" ind1=" " ind2=" "><subfield code="b">2023-03-01 02:02:20 Europe/Vienna</subfield><subfield code="f">system</subfield><subfield code="c">marc21</subfield><subfield code="a">2021-06-12 22:12:12 Europe/Vienna</subfield><subfield code="g">false</subfield></datafield><datafield tag="AVE" ind1=" " ind2=" "><subfield code="P">DOAB Directory of Open Access Books</subfield><subfield code="x">https://eu02.alma.exlibrisgroup.com/view/uresolver/43ACC_OEAW/openurl?u.ignore_date_coverage=true&portfolio_pid=5337767010004498&Force_direct=true</subfield><subfield code="Z">5337767010004498</subfield><subfield code="8">5337767010004498</subfield></datafield></record></collection> |