Die Grenz Berschreitende Unternehmensrestrukturierung Im Europ Ischen Rechtsrahmen
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Die Grenz Berschreitende Unternehmensrestrukturierung Im Europ Ischen Rechtsrahmen
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Author : Fabian Kratzlmeier
language : de
Publisher: Mohr Siebeck
Release Date : 2023-08-03
Die Grenz Berschreitende Unternehmensrestrukturierung Im Europ Ischen Rechtsrahmen written by Fabian Kratzlmeier and has been published by Mohr Siebeck this book supported file pdf, txt, epub, kindle and other format this book has been release on 2023-08-03 with Law categories.
Die Grenz Berschreitende Restrukturierung Von Kapitalgesellschaften
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Author : Jork Christoph Greeve
language : de
Publisher: Mohr Siebeck
Release Date : 2023-09-19
Die Grenz Berschreitende Restrukturierung Von Kapitalgesellschaften written by Jork Christoph Greeve and has been published by Mohr Siebeck this book supported file pdf, txt, epub, kindle and other format this book has been release on 2023-09-19 with categories.
Internationale Steuerneutralit T Bei Grenz Berschreitenden Verschmelzungen Von Kapitalgesellschaften Innerhalb Der Europ Ischen Union
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Author : Marcel Herbort
language : de
Publisher: BoD – Books on Demand
Release Date : 2017-04-20
Internationale Steuerneutralit T Bei Grenz Berschreitenden Verschmelzungen Von Kapitalgesellschaften Innerhalb Der Europ Ischen Union written by Marcel Herbort and has been published by BoD – Books on Demand this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017-04-20 with Business & Economics categories.
Die Entscheidung für oder gegen eine grenzüberschreitende Verschmelzung von Kapitalgesellschaften wird de lege lata durch steuerliche Regelungen regelmäßig verzerrt. Einerseits werden durch die sog. Entstrickungsbesteuerung stille Reserven als Gewinne besteuert, die am Markt nie realisiert wurden, und andererseits gehen (finale) Verluste unter, die dann nicht mehr mit zukünftigen Gewinnen verrechnet werden können. Beides führt zu einer erhöhten Steuerbelastung, obwohl betriebswirtschaftliche Entscheidungen aus einzel- und gesamtwirtschaftlichen Gründen idealiter steuerlich unbeeinflusst, also neutral, getroffen werden sollten. Hintergrund der verzerrenden Regelungen bei grenzüberschreitenden Verschmelzungen innerhalb der EU ist, dass der „einheitliche“ europäische Binnenmarkt in derzeit 28 nationale Einzelsteuersysteme fragmentiert ist. Die Binnenmarkt- und Fiskalinteressen stehen sich diametral gegenüber, sodass sich die Frage stellt, in welchem Konzept die steuerlichen Regelungen international steuerneutral sind. Zur Entstrickungsbesteuerung und zum grenzüberschreitenden Abzug von (finalen) Verlusten existiert umfassende EuGH-Judikatur, die jedoch diskontinuierlich verläuft. In dem Verständnis, dass die EU-Grundfreiheiten „das juristische Mittel zum ökonomischen Zweck“ sind, den europäischen Binnenmarkt zu gewährleisten, werden nicht nur nationale Regelungen auf die Vereinbarkeit mit dem Konzept der Internationalen Steuerneutralität analysiert, sondern auch der jeweilige Status quo der EuGH-Judikatur. Ausgehend von diesen Analyseergebnissen, werden Reformvorschläge an die jeweiligen Entscheidungsträger der nationalen sowie europäischen Judikative, Legislative und Exekutive mit dem Ziel adressiert, dass die Entscheidung für oder gegen eine grenzüberschreitende Verschmelzung de lege ferenda international steuerneutral getroffen werden kann.
Praxishandbuch Unternehmensrestrukturierung Nach Starug
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Author : Wolfgang Portisch
language : de
Publisher: Walter de Gruyter GmbH & Co KG
Release Date : 2022-05-09
Praxishandbuch Unternehmensrestrukturierung Nach Starug written by Wolfgang Portisch and has been published by Walter de Gruyter GmbH & Co KG this book supported file pdf, txt, epub, kindle and other format this book has been release on 2022-05-09 with Business & Economics categories.
Das Gesetz zur Fortentwicklung des Sanierungs- und Insolvenzrechts und dem dort eingebundenen Unternehmensstabilisierungs- und -restrukturierungsgesetz revolutioniert den Gesundungsprozess für Firmen und den relevanten Stakeholdern. Dies bleibt nicht ohne Auswirkungen auf die Gläubiger wie Banken und Lieferanten. Das vorliegende Werk umfasst die wesentlichen Neuerungen dieses Gesetzes und ist auch für die Praxis eine wertvolle Gestaltungshilfe.
Responsible Investment Banking
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Author : Karen Wendt
language : en
Publisher: Springer
Release Date : 2015-06-15
Responsible Investment Banking written by Karen Wendt and has been published by Springer this book supported file pdf, txt, epub, kindle and other format this book has been release on 2015-06-15 with Business & Economics categories.
This book provides evidence on the relevance of environmental and social factors in decision making. It discusses the Gold Standard Frameworks for integrating extra-financial risks into the philosophy, culture, strategies, products and value chain management procedures of investment and banking and highlights the current emergence of global administrative law. New emerging topics like positive impact investing and finance, climate friendly markets, human rights, the enhanced role of fiduciary duties and shared values are approached with a lot of examples for practical application. Steps towards a new banking culture, a new climate for double loop learning and sustainable financial innovation are outlined and the additional benefits of robust stakeholder engagement explained. The anthology paves the way from robust impact and risk management to positive impact creation and a new investment culture. As well, challenges for the implementation and ways to overcome them are broadly discussed. The book is rooted in the fact that institutions and investors which fail to professionally integrate the management of extra-financial risk into their whole lending and investment chain and fail to move to positive impact creation may well loose positions and mandates and finally the trust of their clients, partners and stakeholders. The contributing authors of this anthology are internationally renowned experts in the field of ESG and impact investing. The compendium brings together practitioners and academics to allow a confluence of thoughts, concepts and viewpoints. This huge variety of perspectives and approaches makes this volume a comprehensive compendium on responsible investment and banking.
Unlocking Eu Law
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Author : Tony Storey
language : en
Publisher: Routledge
Release Date : 2014-03-12
Unlocking Eu Law written by Tony Storey and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2014-03-12 with Law categories.
European Law is a core element of all law degrees in England and Wales. Unlocking EU Law will ensure you grasp the main concepts with ease, providing you with an essential foundation for further study or practice. This new fourth edition is fully up-to-date with the latest developments and includes: The European Union Act 2011 Detailed coverage of the Lisbon Treaty All major new cases? This book is essential reading for students studying EU Law on undergraduate courses in the UK. The UNLOCKING THE LAW series is designed specifically to make the law accessible. Features include: aims and objectives at the start of each chapter key facts charts to consolidate your knowledge diagrams to aid learning summaries to help check your understanding of each chapter problem questions with guidance on answering a glossary of legal terminology The series covers all the core subjects required by the Bar Council and the Law Society for entry onto professional qualifications, as well as popular option units. The website www.unlockingthelaw.co.uk provides supporting resources such as multiple choice questions, key questions and answers and updates to the law.
Of Courts And Constitutions
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Author : Kieran Bradley
language : en
Publisher: Bloomsbury Publishing
Release Date : 2014-12-01
Of Courts And Constitutions written by Kieran Bradley and has been published by Bloomsbury Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2014-12-01 with Law categories.
The essays which appear in this volume have been written to pay tribute to the Hon Mr Justice Nial Fennelly, judge of the Supreme Court of Ireland and former Advocate General at the European Court of Justice, on the occasion of his retirement. The overall theme of the book is the relationship between European Union law and national law, and the role of courts in defining that relationship. The book consists of four main parts – the structure and functioning of the European Court of Justice, material issues of European Union law, aspects of Irish law and transversal issues of national and European law. The contributors are all past and present members of the European bench, members or former members of the Irish judiciary or Bar and/or experts in European Union law, many of whom have worked with Mr Justice Fennelly during his long and distinguished career at the Bar and on the bench.
Principles Of Company Law
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Author : Harold Arthur John Ford
language : en
Publisher: Butterworth-Heinemann
Release Date : 1990
Principles Of Company Law written by Harold Arthur John Ford and has been published by Butterworth-Heinemann this book supported file pdf, txt, epub, kindle and other format this book has been release on 1990 with Corporation law categories.
The Legal Order Of The European Union
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Author : Timothy Moorhead
language : en
Publisher: Routledge
Release Date : 2014-05-30
The Legal Order Of The European Union written by Timothy Moorhead and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2014-05-30 with Law categories.
The objective of European integration serves as an ideal of the legal order of the European Union and invites reconsideration of law’s conceptual features. This book critically assesses the legal order of the European Union, focusing on the operative aspects of the Union constitution with particular reference to the institutional practices of the Court of Justice in expressing the values underlying this constitution. Drawing together positivist and non-positivist accounts within an institutional understanding of law, Timothy Moorhead breaks new ground in applying a range of analytic jurisprudential perspectives to the Union legal order, and in employing the theoretical resources provided by the Union to model a revised conceptual viewpoint concerning legal order generally. In offering this conceptual approach, Moorhead emphasises the flexibility inherent in law’s institutional character as the basis for a theoretical rationalisation of the Union legal order. This book will be of great use and interest to scholars and students of European Union Law, Jurisprudence and European Constitutionalism.
Competition And The State
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Author : D. Daniel Sokol
language : en
Publisher: Stanford University Press
Release Date : 2014-05-21
Competition And The State written by D. Daniel Sokol and has been published by Stanford University Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2014-05-21 with Law categories.
Competition and the State analyzes the role of the state across a number of dimensions as it relates to competition law and policy across a number of dimensions. This book re-conceptualizes the interaction between competition law and government activities in light of the profound transformation of the conception of state action in recent years by looking to the challenges of privatization, new public management, and public-private partnerships. It then asks whether there is a substantive legal framework that might be put in place to address competition issues as they relate to the role of the state. Various chapters also provide case studies of national experiences. The volume also examines one of the most highly controversial policy issues within the competition and regulatory sphere—the role of competition law and policy in the financial sector. This book, the third in the Global Competition Law and Economics series, provides a number of viewpoints of what competition law and policy mean both in theory and practice in a development context.