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Arbeitsbereich
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Mindeststeuergesetz
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Inhaltsverzeichnis
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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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