Nach § 21 Abs. 1 Satz 1 ErbStG findet die Anrechnung keine Anwendung, wenn ein DBA eingreift. Die Regelungen der DBA sind somit vorrangig vor der Anwendung von § 21 ErbStG. Sehen die Regelungen eines ...

Internationales Steuerrecht: Wegzugsbesteuerung und sons ... / 3.9.2 Anwendung von § 6 AStG a. F. bei Anteilen an Immobilienkapitalgesellschaften Thomas Rupp Anmelden und Beitrag in meinem Produkt ...

Samsung appears to be laying the groundwork for its next major software update well ahead of schedule, with early signs of One UI 9 development surfacing alongside next-generation foldable hardware ...

Samsung appears to be gearing up for its next wave of wearables, according to recent leaks. Listings spotted in the GSMA IMEI database suggest the company is preparing the Galaxy Watch 9 smartwatch ...

Samsung appears to be gearing up for a major second half of 2026, with its upcoming flagship tablets and smartwatches now spotted in the GSMA IMEI database, according to a report in SmartPrix. As has ...

New reports reveal that Samsung is, in fact, planning to raise the price of the Galaxy S26 series, but only for a couple of models. The most expensive version is actually getting cheaper. There have ...

The Galaxy S26 trio initially seemed like it might shake up Samsung’s usual status quo, but some stiff competition from Apple and a failed attempt to relaunch the Edge series seems to have thrown ...

Leaked database records have confirmed that Samsung is developing the Galaxy Tab S12 series, Galaxy Watch 9, and Galaxy Watch Ultra 2 for late 2026. The tablet strategy appears to skip the base model ...

CJ Roy's nine-page suicide note is key to the ongoing investigation. Note details financial matters, business instructions, and apologies to family Roy died by suicide during a tax search; police are ...

Commentary: Here's what Samsung needs to do to make its next Galaxy Ultra phone even better. We'll soon find out whether the company delivers at its next Galaxy Unpacked event. When he's not testing ...