Die Steueroptimale Teilung Des Verm Gens Einer Personengesellschaft Als Betriebswirtschaftliches Entscheidungsproblem
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Die Steueroptimale Teilung Des Verm Gens Einer Personengesellschaft Als Betriebswirtschaftliches Entscheidungsproblem
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Author : Holger Mach
language : de
Publisher: diplom.de
Release Date : 2002-09-04
Die Steueroptimale Teilung Des Verm Gens Einer Personengesellschaft Als Betriebswirtschaftliches Entscheidungsproblem written by Holger Mach and has been published by diplom.de this book supported file pdf, txt, epub, kindle and other format this book has been release on 2002-09-04 with Business & Economics categories.
Inhaltsangabe:Einleitung: Die vorliegende Arbeit beschäftigt sich mit der Ausgangssituation, dass die Gesellschafter einer Personengesellschaft ihr Gesellschaftsvermögen nicht mehr in der bisherigen Zusammensetzung betrieblich fortführen und es daher (auf-)teilen möchten. Aus der Vielzahl möglicher Motive, die für ein solches Teilungsvorhaben ursächlich sind, konzentriert sich die Untersuchung auf drei im Hinblick auf eine größtmögliche Praxisrelevanz ausgewählte Absichten. Als Gründe für die Teilung des Vermögens werden die Trennung von Gesellschafterstämmen, die Zerlegung in einzelne Betriebsteile und die geplante Auflösung der Gesellschaft untersucht. Ausgehend von diesen Motiven bzw. Zielsetzungen werden zivilrechtliche Vorgänge ausgewählt, die den jeweiligen Wünschen der Gesellschafter gerecht werden. Bei diesen Vorgängen handelt es sich unter anderem um die Realteilung, den Gesellschafteraustritt sowie um umwandlungsrechtliche Spaltungsformen. Der Kern der Arbeit liegt in der umfassenden Untersuchung, welche zivilrechtliche Teilungsform die Teilungsmotive am besten umsetzen kann und dabei möglichst geringe ertragsteuerliche Belastungsfolgen nach sich zieht. Diese Analyse wird unter Zuhilfenahme eines selbst erstellten Entscheidungsmodells durchgeführt. Die Rahmenbedingungen des Modells basieren auf den Grundannahmen der normativen betriebswirtschaftlichen Entscheidungstheorie, die in einem gesonderten Abschnitt dargestellt werden. Als Grundlage für die steuerrechtlichen Betrachtungen dient der Rechtsstand zum 1.1.2002, so dass insbesondere die Auswirkungen des Unternehmenssteuerfortentwicklungsgesetzes berücksichtigt werden. Im Rahmen der Steuerwirkungsanalyse finden sich zu kritischen oder ungeklärten Fragen der Anwendungspraxis von Steuergesetzen eigene Lösungsansätze. Abgerundet wird die Untersuchung durch die anschauliche Darstellung der gewonnenen Ergebnisse in selbst gewählten Beispielen. Inhaltsverzeichnis:Inhaltsverzeichnis: InhaltsverzeichnisI AbkürzungsverzeichnisV AbbildungsverzeichnisIX TabellenverzeichnisX 1.Einführung in den Untersuchungsgegenstand1 1.1Problemstellung1 1.2Gang der Untersuchung2 1.3Einordnung innerhalb der Betriebswirtschaftlichen Steuerlehre3 1.4Eingrenzung des Untersuchungsgegenstandes4 2.Grundlagen der betriebswirtschaftlichen Entscheidungslehre7 2.1Entscheidungstheoretische Ansätze7 2.1.1Begriff der Entscheidungstheorie7 2.1.2Klassifizierung der [...]
Linkages In South African Economic Development
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Author : Oliver Schwank
language : en
Publisher: Peter Lang Gmbh, Internationaler Verlag Der Wissenschaften
Release Date : 2010
Linkages In South African Economic Development written by Oliver Schwank and has been published by Peter Lang Gmbh, Internationaler Verlag Der Wissenschaften this book supported file pdf, txt, epub, kindle and other format this book has been release on 2010 with Business & Economics categories.
Originally presented as the author's thesis (doctoral)--Vienna University of Economics and Business, 2009?
Tax Rules In Non Tax Agreements
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Author : Michael Lang
language : en
Publisher: IBFD
Release Date : 2012
Tax Rules In Non Tax Agreements written by Michael Lang and has been published by IBFD this book supported file pdf, txt, epub, kindle and other format this book has been release on 2012 with Law categories.
Tax rules in non-tax agreements is a topic of great relevance in practice. Yet, up to now, this area of tax law has been generally neglected by researchers. The aim of this book is to close this gap in tax law research and to analyse the provisions of international agreements and similar legal instruments under international law which provide for a special domestic law tax treatment for specific individuals and international organizations. Twenty-four national reports from countries across the globe have been compiled and are published in this volume. Seventy experts, including the authors of the national reports, convened for a joint conference on "Tax Rules in Non-Tax Agreements" in Rust (Austria) from 7-9 July 2011. The national reports focus on the interaction of tax rules in non-tax agreements with the corresponding tax treaty rules. Moreover, possible matters of dispute regarding the justification of these tax rules within the legal and political frameworks of the different states are given much attention. The objective of this book is to show the relevance of tax rules in non-tax agreements, to highlight problematic issues and to encourage future research in this important field of tax law
The International Classification Of Nonprofit Organizations Icnpo Revision 1 0
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Author : Lester M. Salamon
language : en
Publisher:
Release Date : 1996-06
The International Classification Of Nonprofit Organizations Icnpo Revision 1 0 written by Lester M. Salamon and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1996-06 with categories.
Oecd Guidelines For The Testing Of Chemicals Section 1 Test No 122 Determination Of Ph Acidity And Alkalinity
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Author : OECD
language : en
Publisher: OECD Publishing
Release Date : 2013-07-26
Oecd Guidelines For The Testing Of Chemicals Section 1 Test No 122 Determination Of Ph Acidity And Alkalinity 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 2013-07-26 with categories.
This Test Guideline describes the procedure for the electronic determination of pH of an undiluted aqueous solution or dispersion, the pH of a dilution of a solution or dispersion in water, or the pH of a chemical diluted to end-use concentration ...
Klaus Vogel On Double Taxation Conventions
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Author :
language : en
Publisher:
Release Date : 2015
Klaus Vogel On Double Taxation Conventions written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2015 with categories.
Modern Industrial Training Towards The 21st Century
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Author :
language : en
Publisher:
Release Date : 1997
Modern Industrial Training Towards The 21st Century written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1997 with Career education categories.
Collecting Contemporary Art
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Author : Adam Lindemann
language : en
Publisher:
Release Date : 2010
Collecting Contemporary Art written by Adam Lindemann and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2010 with Art categories.
Whether you're an art fan, aficionado, or collector, this book should be on your required reading list. Like a textbook for a class given by all of the world's leading experts, 'Collecting Contemporary Art' will teach you everything you ever wanted to know about the contemporary art market.
To Have And To Hold
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Author : Philipp Blom
language : en
Publisher: Abrams
Release Date : 2004-06-01
To Have And To Hold written by Philipp Blom and has been published by Abrams this book supported file pdf, txt, epub, kindle and other format this book has been release on 2004-06-01 with Art categories.
From amassing sacred relics to collecting celebrity memorabilia, the impulse to hoard has gripped humankind throughout the centuries. But what is it that drives people to possess objects that have no conceivable use? To Have and To Hold is a captivating tour of collectors and their treasures from medieval times to the present, from a cabinet containing unicorn horns and a Tsar's collection of teeth to the macabre art of embalmer Dr. Frederick Ruysch, the fabled castle of William Randolph Hearst, and the truly preoccupied men who stockpile food wrappers and plastic cups. An engrossing story of the collector as bridegroom, deliriously, obsessively happy, wed to his possessions, till death do us part.
Transboundary Cooperations In Rwanda
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Author : Robin Pohl
language : en
Publisher: transcript Verlag
Release Date : 2016-02-29
Transboundary Cooperations In Rwanda written by Robin Pohl and has been published by transcript Verlag this book supported file pdf, txt, epub, kindle and other format this book has been release on 2016-02-29 with Social Science categories.
How is transnational cooperation practically conducted in the East African country of Rwanda, and how is it organised? Can the worlds of development aid and private business be compared? In this ethnography, Robin Pohl identifies the organisational patterns used by Rwandan, European and Indian partners. Different types of agencies, companies or projects each relate foreign activities differently to their local environment. The effects of potential divisions at the global level turn into assets or liabilities on the operative level of transboundary cooperations, depending on their context.