60 Jahre „Deutsches Steuerrecht“ (1962 bis 2022) : die Zeitschrift DStR als Pflichtlektüre für Steuerberater:innen? : eine kritische Betrachtung auf Basis der Jahre 2017 bis 2021

Die Zielsetzung der vorliegenden Arbeit besteht in der Beantwortung der Fragestellung, ob die Zeitschrift Deutsches Steuerrecht (DStR) als Pflichtlektüre bzw. einschlägige Fachzeitschrift für Steuerberater:innen qualifiziert und ob die DStR die bei Gründung formulierten Erwartungen erfüllt. Die Zielsetzung findet ihre Legitimation in der Rechtsprechung der Zivilgerichte, welche die DStR kontinuierlich als Pflichtlektüre bzw. einschlägige Fachzeitschrift bezeichnen, ohne dass die hierfür relevanten Kriterien eindeutig und nachvollziehbar von der Judikatur herausgearbeitet und geprüft worden wären. Die Arbeit soll auch eine Entscheidungshilfe für Steuerberater:innen dahingehend sein, welche Fachzeitschrift gelesen wird. Ausgehend von den historischen Zielen bei Gründung der DStR, berufsrechtlichen Vorgaben und deren Konkretisierung durch die Judikatur vor dem Hintergrund des Haftungsrechts beantwortet die vorliegende Arbeit die Frage, ob die DStR als einschlägige Fachzeitschrift qualifiziert.The objective of this thesis is to answer the question of whether the journal Deutsches Steuerrecht (DStR) qualifies as a compulsory reading or relevant professional journal for tax advisors and whether the DStR fulfils the expectations formulated at its foundation. The objective finds its legitimisation in the case law of the civil courts, which continuously refer to the DStR as compulsory reading or a relevant professional journal, without the relevant criteria for this having been clearly and comprehensibly worked out and examined by the judiciary. The work is also intended to help tax advisors decide which professional journal to read. Based on the historical objectives when the DStR was founded, professional law requirements and their concretisation by case law against the background of liability law, this thesis answers the question of whether the DStR qualifies as a relevant professional journal

Distributions from Foreign Foundations and Trusts—The Case-law of the German Federal Fiscal Court (BFH)

Abstract The taxation of distributions from foreign foundations and trusts to beneficiaries resident in Germany is highly relevant in practice, but continues to be fraught with uncertainties. The article shows that recent case-law of the German Federal Fiscal Court (BFH) has clarified the position only partially. It is shown that economic double taxation burdens can only be avoided with careful planning which should ideally start before establishing German tax residency.</jats:p

Fetuin-A serum concentrations in healthy children

Background Serum fetuin-A has been shown to be a strong risk marker for myocardial infarction/stroke in the general population, and has been associated with vascular calcifications in patients with chronic kidney disease. Although these issues are worthy of being addressed in children and adolescents as well, adequate age- and gender-related reference values are missing. Method Within a healthy paediatric population ( n = 246), fetuin-A serum concentrations were determined (ELISA kit; Epitope Diagnostics, San Diego, CA, USA) essentially as described by the manufacturer. At the same time, serum protein and serum albumin were measured with established procedures (Beckman Coulter Inc., Krefeld, Germany). Subjects were stratified according to age (&lt;1 yr [ n = 25], ≥1 and &lt;6 yr [ n = 65], ≥6 and &lt;12 yr [ n = 66], ≥12 yr and &lt;16 [ n = 45] and ≥16 yr [ n = 45]), and both genders were equally distributed within each age cohort. Results Within each age cohort, fetuin-A serum concentrations were normally distributed, independent of age and gender and the respective reference range (mean ± 1.96 SD) is 0.22–0.70 g/L (0.46 ± 0.24 g/L). Conclusion Fetuin-A serum concentrations are independent of age and gender in a healthy paediatric population and are well comparable with those determined in adults with the same assay. </jats:sec