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Window dressing
Les manipulations bilantaires (ou Window Dressing dans le monde anglo-saxon) sont importantes pour tous les acteurs economiques, dans le cas notamment ou ces differentes …
Sham Transactions
The doctrine of sham is one that pervades the common law. This book will be the first cross-disciplinary analysis of all aspects of the sham doctrine, from its history and …
Die GmbH & Co. KG vereint die Vorteile einer Personengesellschaft und Kapitalgesellschaft
Essay aus dem Jahr 2021 im Fachbereich Jura - Steuerrecht, Note: 1,7, FOM Hochschule fur Oekonomie & Management gemeinnutzige GmbH, Bonn fruher Fachhochschule, Sprache: Deutsch, …
Tax Cooperation in an Unjust World
The way that nation states design their tax systems impacts the sharing of resources and wealth within and across societies. To date, wealthy countries have made tax policy design …
Vermögensnachfolge
?Lars Zipfel untersucht die Grundlagen des Erbschaftsteuerrechtsauf steueroptimale Vermögensübertragungen. Besonderes Augenmerk legt er dabei auf die Analyse von …
Tax Policy in the Nordic Countries
The Nordic tax systems have recently undergone dramatic changes. Tax bases have been broadened, marginal tax rates have been cut, and the Nordic countries have abandoned the …
Tax Aspects of Acquiring a Business
Tax considerations are seldom the determining factor in deciding whether to purchase a business. However, taxes often affect the price and form (e.g., purchase of stock or purchase …
Illegal Entrepreneurship, Organized Crime and Social Control
This book covers organized crime groups, empirical studies of organized crime, criminal finances and money laundering, and crime prevention, gathering some of the most …
Mitarbeitergespräche in Steuerkanzleien
Sprechen Sie mit Ihren Mitarbeitern! StB Prof. Dr. Thomas Siegel hat für seine eigene Kanzlei Instrumente und Methoden erarbeitet, um die richtige Gesprächsatmosphäre zu schaffen, …
Steuerliche Bewertung als Rechtsproblem
Transfer Pricing and Intangibles
More and more business models worldwide have come to rely intrinsically on intangible assets. Because transactions involving intangibles are particularly susceptible to the …
Dealing with the Fragmented International Legal Environment
Taxes are sometimes so fundamental to domestic systems that they are almost impossible to change, as when the tax system is part of a nation's majority religion or is linked to …