Die Betriebsaufspaltung Zivil Und Steuerrechtliche Voraussetzungen Und Ertragsteuerliche Auswirkungen Der Unternehmensteuerreform 2008
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Die Betriebsaufspaltung Zivil Und Steuerrechtliche Voraussetzungen Und Ertragsteuerliche Auswirkungen Der Unternehmensteuerreform 2008
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Author : Christoph Gschwind
language : de
Publisher: GRIN Verlag
Release Date : 2012-03-02
Die Betriebsaufspaltung Zivil Und Steuerrechtliche Voraussetzungen Und Ertragsteuerliche Auswirkungen Der Unternehmensteuerreform 2008 written by Christoph Gschwind and has been published by GRIN Verlag this book supported file pdf, txt, epub, kindle and other format this book has been release on 2012-03-02 with Business & Economics categories.
Diplomarbeit aus dem Jahr 2008 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 1.3, Hochschule für angewandte Wissenschaften Kempten, Sprache: Deutsch, Abstract: Die Betriebsaufspaltung ist in der mittelständischen Wirtschaft weit verbreitet. Der Grund dafür ist vor allem im Vorteil des Haftungsausschlusses von wertvollen Wirtschaftsgütern zu finden. Während der intensiven Beschäftigung kommt sehr häufig die Sinnhaftigkeit für ein derartiges Rechtsinstitut auf. Auch stellt man sich die Frage nach der Motivation des Steuerpflichtigen sich für diese Gesellschaftsform zu entscheiden. Die Unternehmensteuerreform 2008 hat auf dieses Konstrukt negativ wie positiv eingewirkt. Dies wird in der vorliegenden Arbeit diskutiert und dargestellt. Es wird vor allem auf steuerrechtliche Fragestellungen eingegangen.
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.
Steuerrecht
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Author : Tim Jesgarzewski
language : de
Publisher: Springer-Verlag
Release Date : 2013-12-05
Steuerrecht written by Tim Jesgarzewski and has been published by Springer-Verlag this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013-12-05 with Business & Economics categories.
Steuerrechtliche Kenntnisse sind für ein vorausschauendes Unternehmertum essenziell. Denn unternehmerische Entscheidungen müssen nicht nur vor einem rechtlichen und betriebswirtschaftlichen Hintergrund getroffen werden, sondern auch steuerrechtlichen Anforderungen genügen. Spezialisten der jeweiligen Fachgebiete liefern einen umfassenden Überblick über die Grundzüge des Steuerrechts, wobei der Praxisbezug stets im Fokus ist. Neben den einzelnen Steuerarten werden auch das Verfahrensrecht einschließlich des finanzgerichtlichen Verfahrens sowie das Haftungsrecht, das zahlreiche Fallstricke für Entscheidungsträger beinhaltet, behandelt.
The Art Of Distressed M A Buying Selling And Financing Troubled And Insolvent Companies
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Author : H. Peter Nesvold
language : en
Publisher: McGraw Hill Professional
Release Date : 2010-12-17
The Art Of Distressed M A Buying Selling And Financing Troubled And Insolvent Companies written by H. Peter Nesvold and has been published by McGraw Hill Professional this book supported file pdf, txt, epub, kindle and other format this book has been release on 2010-12-17 with Business & Economics categories.
Pessimists see distressed M&A . . . Optimists see distressed M&A Opportunities abound in “bankruptcy beauties”—both in good times and bad. Distressed mergers and acquisitions used to be the domain of a handful of specialists, who generated handsome profits by unlocking value in troubled companies. Now, you can learn the secrets for participating in these deals with knowledge and confidence. The Art of Distressed M&A provides the critical information needed to manage the unique complexities of buying, selling, and financing troubled companies. The Art of Distressed M&A arms you with creative solutions to seemingly impossible problems and helps you to avoid common pitfalls. This comprehensive guide enables you to: Understand the roles, rights, and responsibilities of debtors, secured creditors, unsecured creditors, advisors, trustees, and bankruptcy courts Navigate through complicated valuation, financing, legal, accounting, and tax issues Communicate effectively and make informed proposals in multiparty negotiations Create the optimal deal structure—from prepackaged plans of reorganization to 363 sales to loan-to-own transactions The Art of Distressed M&A also highlights practical examples using recent bankruptcy cases following the Bankruptcy Abuse Prevention and Consumer Protection Act of 2005 and is the first publication of its kind since The Dodd–Frank Wall Street Reform and Consumer Protection Act of 2010.
Pixel Detectors
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Author : Leonardo Rossi
language : en
Publisher: Springer Science & Business Media
Release Date : 2006-01-18
Pixel Detectors written by Leonardo Rossi and has been published by Springer Science & Business Media this book supported file pdf, txt, epub, kindle and other format this book has been release on 2006-01-18 with Medical categories.
Pixel detectors are a particularly important class of particle and radiation detection devices. They have an extremely broad spectrum of applications, ranging from high-energy physics to the photo cameras of everyday life. This book is a general purpose introduction into the fundamental principles of pixel detector technology and semiconductor-based hybrid pixel devices. Although these devices were developed for high-energy ionizing particles and radiation beyond visible light, they are finding new applications in many other areas. This book will therefore benefit all scientists and engineers working in any laboratory involved in developing or using particle detection.
Pictorial Law
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Author : Volker Boehme-Neßler
language : en
Publisher: Springer Science & Business Media
Release Date : 2010-10-07
Pictorial Law written by Volker Boehme-Neßler and has been published by Springer Science & Business Media this book supported file pdf, txt, epub, kindle and other format this book has been release on 2010-10-07 with Law categories.
We live in a digital Media Society, in which pictures are becoming more and more important. So, human communication is increasingly becoming a visual communication. That is not a new finding. But the new question is: What does this development mean for the law? Up to now the law is the part of the society which is most sceptical towards images. Law has still resisted the visual temptation. This will not last for ever. The rush of pictures in everyday life and in every part of the society is much too strong - and it is even getting stronger. The invasion of images will change the character of modern law deeply. Modern law will become a Pictorial Law.What are the chances and the risks of Pictorial Law and visual law communication? This is the topic of the book.
An Introduction To Bankruptcy Law
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Author : Martin A. Frey
language : en
Publisher:
Release Date : 1992
An Introduction To Bankruptcy Law written by Martin A. Frey and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1992 with Law categories.
Regulating And Supervising European Financial Markets
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Author : Mads Andenas
language : en
Publisher: Springer
Release Date : 2016-08-16
Regulating And Supervising European Financial Markets written by Mads Andenas and has been published by Springer this book supported file pdf, txt, epub, kindle and other format this book has been release on 2016-08-16 with Law categories.
The book analyses the institutions of the European financial market supervision and the challenges of financial markets. The current European supervisory structure for financial markets represents a major development in European supervisory history. Its operation however has to be explored and analysed critically. Has it gone far enough to provide a sufficiently comprehensive and resilient system to reduce or mitigate systemic risks and handle financial crises? Some claim it has gone too far already. Fresh and rigorous critical legal and economic analysis from an independent scholarly perspective are needed to assess whether the institutional design of the European supervisory architecture has proved itself to be an efficient and effective model. This book discusses many dimensions of the structure and workings of the European system from various angles providing different dimensions. The book makes an important contribution to the limited literature on financial market supervision.
Routledge Handbook Of Financial Technology And Law
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Author : Iris H-Y Chiu
language : en
Publisher: Routledge
Release Date : 2021-04-29
Routledge Handbook Of Financial Technology And Law written by Iris H-Y Chiu and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2021-04-29 with Law categories.
Financial technology is rapidly changing and shaping financial services and markets. These changes are considered making the future of finance a digital one.This Handbook analyses developments in the financial services, products and markets that are being reshaped by technologically driven changes with a view to their policy, regulatory, supervisory and other legal implications. The Handbook aims to illustrate the crucial role the law has to play in tackling the revolutionary developments in the financial sector by offering a framework of legally enforceable principles and values in which such innovations might take place without threatening the acquis of financial markets law and more generally the rule of law and basic human rights. With contributions from international leading experts, topics will include: Policy, High-level Principles, Trends and Perspectives Fintech and Lending Fintech and Payment Services Fintech, Investment and Insurance Services Fintech, Financial Inclusion and Sustainable Finance Cryptocurrencies and Cryptoassets Markets and Trading Regtech and Suptech This Handbook will be of great relevance for practitioners and students alike, and a first reference point for academics researching in the fields of banking and financial markets law.
The Breeder S Exception To Patent Rights
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Author : Viola Prifti
language : en
Publisher: Springer
Release Date : 2015-06-02
The Breeder S Exception To Patent Rights written by Viola Prifti and has been published by Springer this book supported file pdf, txt, epub, kindle and other format this book has been release on 2015-06-02 with Law categories.
This book is the first to analyze the compliance of different types of a breeder's exception to patent rights with article 30 of the Agreement on Trade-Related Aspects of Intellectual Property Rights. This type of exception allows using protected biological matter for breeding new varieties of plants. The breeder’s exception is widely accepted under plant variety legislation, but it is not common under patent laws despite the fact that patent rights often cover plant varieties. Only few European countries have adopted such an exception. After the entry into force of the Agreement on a Unified Patent Court, the exception will be mandatory for all European Union Member states. Based on a legal and economic approach, this book offers guidance to those countries that need to incorporate a breeder's exception into their national patent systems and suggests the importance of the exception for promoting plant breeding activities.