Besonderheiten Der Ertragsbesteuerung Und Entwicklung Von Steuerbilanzen Bei Personengesellschaften In Polen
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Besonderheiten Der Ertragsbesteuerung Und Entwicklung Von Steuerbilanzen Bei Personengesellschaften In Polen
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Author : Withold Wollgarten
language : de
Publisher:
Release Date : 2011
Besonderheiten Der Ertragsbesteuerung Und Entwicklung Von Steuerbilanzen Bei Personengesellschaften In Polen written by Withold Wollgarten and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2011 with categories.
Pensionsr Ckstellungen Im Zuge Eines Europ Ischen Bilanzsteuerrechts
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Author : Georg Philipp Siebenlist
language : de
Publisher: Nomos Verlag
Release Date : 2022-05-24
Pensionsr Ckstellungen Im Zuge Eines Europ Ischen Bilanzsteuerrechts written by Georg Philipp Siebenlist and has been published by Nomos Verlag this book supported file pdf, txt, epub, kindle and other format this book has been release on 2022-05-24 with Law categories.
Die Untersuchung widmet sich der Behandlung von Pensionsrückstellungen im Zuge eines harmonisierten europäischen Bilanzsteuerrechts. Trotz konkreter Reformüberlegungen wird die steuerliche Behandlung von Pensionsrückstellungen in den bisherigen Überlegungen der Europäischen Kommission nicht nur untergeordnet behandelt, sondern zusätzlich durch ein Mitgliedsstaatenwahlrecht relativiert. Auf der Basis eines umfassenden Rechtsvergleichs von zehn Mitgliedstaaten der EU entwickelt der Autor einen Regelungsvorschlag, der sich in die Ziele zur Harmonisierung der steuerlichen Gewinnermittlung einfügt. Die Erkenntnisse lassen sich dabei auch auf die Debatte zur globalen Mindestbesteuerung und deren Umsetzung übertragen.
Taxes And Business Strategy
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Author : Myron S. Scholes
language : en
Publisher:
Release Date : 2015-01-03
Taxes And Business Strategy written by Myron S. Scholes and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2015-01-03 with categories.
For MBA students and graduates embarking on careers in investment banking, corporate finance, strategy consulting, money management, or venture capital Through integration with traditional MBA topics, Taxes and Business Strategy, Fifth Edition provides a framework for understanding how taxes affect decision-making, asset prices, equilibrium returns, and the financial and operational structure of firms. Teaching and Learning Experience This program presents a better teaching and learning experience-for you and your students: *Use a text from an active author team: All 5 authors actively teach the tax and business strategy course and provide students with relevant examples from both classroom and real-world consulting experience. *Teach students the practical uses for business strategy: Students learn important concepts that can be applied to their own lives. *Reinforce learning by using in-depth analysis: Analysis and explanatory material help students understand, think about, and retain information.
Dealing Effectively With The Challenges Of Transfer Pricing
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Author : OECD
language : en
Publisher: OECD Publishing
Release Date : 2012-01-18
Dealing Effectively With The Challenges Of Transfer Pricing written by OECD and has been published by OECD Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2012-01-18 with categories.
This report addresses the practical administration of transfer pricing programmes by tax administrations.
European Financial Integration
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Author : Alberto Giovannini
language : en
Publisher: Cambridge University Press
Release Date : 1991
European Financial Integration written by Alberto Giovannini and has been published by Cambridge University Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 1991 with Business & Economics categories.
Leading international experts examine the implications of integration for the monetary structure of the European community.
Taxation Of Foreign And National Enterprises
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Author :
language : en
Publisher:
Release Date : 1933
Taxation Of Foreign And National Enterprises written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1933 with categories.
Handbook Of Research On Small Business And Entrepreneurship
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Author : Elizabeth Chell
language : en
Publisher: Edward Elgar Publishing
Release Date : 2014-03-28
Handbook Of Research On Small Business And Entrepreneurship written by Elizabeth Chell and has been published by Edward Elgar Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2014-03-28 with Business & Economics categories.
This insightful Handbook focuses on behaviour, performance and relationships in small and entrepreneurial firms.
Addressing Base Erosion And Profit Shifting
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Author : OECD
language : en
Publisher: OECD Publishing
Release Date : 2013-02-12
Addressing Base Erosion And Profit Shifting written by OECD and has been published by OECD Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013-02-12 with categories.
This report presents studies and data available regarding the existence and magnitude of base erosion and profit shifting (BEPS), and contains an overview of global developments that have an impact on corporate tax matters.
Organizational Behaviour And Work
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Author : Fiona M. Wilson
language : en
Publisher: Oxford University Press
Release Date : 2018
Organizational Behaviour And Work written by Fiona M. Wilson and has been published by Oxford University Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2018 with Organizational behavior categories.
A critical yet accessible introduction to organisational behaviour and work, this book will help you understand the complexities of organisational life and evaluate modern business practices. Classic organisational behaviour topics such as team-working, motivation, and change are complemented by core critical approaches such as power and control, organisational misbehaviour, and health and well-being through a clear three-part structure. Students are encouraged to look beyond a descriptive approach and truly engage with the content. Examples and 'Stop and Think' boxes placed throughout chapters, as well as end-of-chapter case studies with accompanying questions, provide the opportunity for this engagement and show how each chapter's theoretical coverage applies in real-life business situations.
Transfer Pricing And Intangibles
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Author : Michael Lang
language : en
Publisher: Linde Verlag GmbH
Release Date : 2019-04-11
Transfer Pricing And Intangibles written by Michael Lang and has been published by Linde Verlag GmbH this book supported file pdf, txt, epub, kindle and other format this book has been release on 2019-04-11 with Law categories.
Transfer pricing treatment of intangibles: Issues und developments In recent decades, intangibles have become one of the most relevant success factors for Multinational Enterprises (MNEs). Along with the increasing importance of intangibles for economies, their tax treatment has also been under scrutiny which includes inter alia respective transfer pricing issues. MNEs are seeking for the best ways to optimize their business arrangements with the related intangibles while, at the same time, getting the most tax-efficient treatment. On the other hand, tax authorities have become increasingly concerned with the ease that intangibles can be used in aggressive planning. These concerns have been noticed and addressed by the Organization for Economic Cooperation and Development which presented its main findings with respect to transfer pricing aspects of intangibles in Action 8 of the BEPS Project in 2015 and in the 2017 OECD Transfer Pricing Guidelines. This book is based on the outcomes of the presentations and discussions held during the WU Transfer Pricing Symposium, ‘Transfer Pricing and Intangibles: Current Developments, Relevant Issues and Possible Solutions’, that took place in October 2018 at the WU Vienna University of Economics and Business. The publication discusses the most important issues and recent developments related to transfer pricing treatment of intangibles. Starting with the definition of intangibles, it further deals with topics such as appropriate attribution of intangible-related profits, structuring of intangibles in MNEs, and proper valuation of intangibles. The authors, apart from providing a theoretical background to the discussed issues, also present case studies that show how certain issues can be approached in practice. Every chapter ends with a summary of the discussions held during the panels of the Transfer Pricing Symposium in which representatives of tax administrations, multinationals, and tax advisories presented their opinions on the issues at stake.