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Arbeitsbereich
Inhaltsverzeichnis
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MinStG
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Mindeststeuergesetz
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Inhaltsverzeichnis
Teil 1: Allgemeine Vorschriften
(§ 1 - § 7)
Teil 2: Ergänzungssteuer
(§ 8 - § 14)
Teil 3: Ermittlung des Mindeststeuer-Gewinns oder Mindeststeuer-Verlusts
(§ 15 - § 43)
Teil 4: Ermittlung der angepassten erfassten Steuern
(§ 44 - § 52)
Teil 5: Ermittlung des effektiven Steuersatzes und des Steuererhöhungsbetrags
(§ 53 - § 62)
Teil 6: Unternehmensumstrukturierungen und Beteiligungsstrukturen
(§ 63 - § 68)
Teil 7: Besonderheiten bei obersten Muttergesellschaften, Ausschüttungssystemen und Investmenteinheiten
(§ 69 - § 74)
Teil 8: Administration
(§ 75 - § 81)
Teil 9: Übergangsregelungen
(§ 82 - § 89)
Teil 10: Nationale Ergänzungssteuer
(§ 90 - § 93)
Teil 11: Besteuerungsverfahren und sonstige Bestimmungen
(§ 94 - § 101)
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