Empirische Analyse Der Unternehmensbewertung F R Die Erbschaftsteuer Mit Dem Vereinfachten Ertragswertverfahren
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Empirische Analyse Der Unternehmensbewertung F R Die Erbschaftsteuer Mit Dem Vereinfachten Ertragswertverfahren
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Author : Jens Müller
language : de
Publisher:
Release Date : 2010
Empirische Analyse Der Unternehmensbewertung F R Die Erbschaftsteuer Mit Dem Vereinfachten Ertragswertverfahren written by Jens Müller and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2010 with categories.
Unternehmensbewertung Im Erbschaftsteuerrecht
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Author : Christoph Josef Kappenberg
language : de
Publisher: Springer-Verlag
Release Date : 2012-12-04
Unternehmensbewertung Im Erbschaftsteuerrecht written by Christoph Josef Kappenberg and has been published by Springer-Verlag this book supported file pdf, txt, epub, kindle and other format this book has been release on 2012-12-04 with Business & Economics categories.
Um die Bewertung von KMU für Zwecke der Erbschaftsteuer zu erleichtern hat der Gesetzgeber ein vereinfachtes Kapitalwertkalkül,das sog. vereinfachte Ertragswertverfahren gemäß § 199 ff. BewG, entwickelt. Damit soll dem Steuerpflichtigen eine einfache Bewertung des Unternehmens ermög-licht werden. Wesentliche Vereinfachungen betreffen dabei sowohl den Zähler als auch den Nen-ner des Kapitalwertkalküls. So wird etwa die Zählergröße als durchschnittlicher Jahresertrag aus Vergangenheitsdaten abgeleitet. Im Nenner wird ebenfalls durch die Vorgabe des Risikozuschlages von 4,5 % eine pauschalierende Typisierung vorgenommen. Die verfasste Arbeit setzt sich daher zum Ziel, empirisch festzustellen, ob und inwieweit eine „richtige“ Bewertung durch das verein-fachte Ertragswertverfahren erreicht wird.
Unternehmensbewertung Im Erbschaftsteuerrecht
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Author : Karsten Lorenz
language : de
Publisher: BoD – Books on Demand
Release Date : 2015-11-23
Unternehmensbewertung Im Erbschaftsteuerrecht written by Karsten Lorenz 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 2015-11-23 with Law categories.
Die Unternehmensbewertung im Erbschaft- und Schenkungsteuerrecht ist vorrangig als Rechtsfrage zu qualifizieren. Das Bundesverfassungsgericht hat in seinem Beschluss vom 7. November 2006 (1 BvL 10/02) die bis dahin geltende – und schon seit Jahrzehnten umstrittene – Unternehmensbewertung im Erbschaftsteuerrecht für verfassungswidrig erklärt und dem Gesetzgeber aufgegeben, eine rechtsformneutrale und am gemeinen Wert ausgerichtete gesetzliche Bewertungsgrundlage zu schaffen. Daraufhin hat der Gesetzgeber zum 1. Januar 2009 das Erbschaftsteuer- und Bewertungsrecht stark reformiert und versucht, dieses gemäß den Vorgaben des Bundesverfassungsgerichts auszugestalten. Das Erfordernis einer steuerjuristischen Auseinandersetzung mit dem Problem der Unternehmensbewertung im Erbschaftsteuerrecht hat spätestens seit dem Urteil des Bundesverfassungsgerichts vom 17. Dezember 2014 (1 BvL 21/12) nochmals – insbesondere aus Sicht der steuerrechtlichen Beratung – an Bedeutung gewonnen. Danach sind die Verschonungsregelungen zwingend zu beschränken, womit die vorgelagerte Bewertungsebene ganz erheblich an Bedeutung gewinnt. Ziel der vorliegenden Untersuchung ist es daher, dem de lege lata bestehenden Rechtsproblem „Unternehmensbewertung im Erbschaftsteuerrecht“ eine geschlossene „rechtsrichtige“ Auslegung gegenüberzustellen.
Post Merger Management
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Author : Kirsten Meynerts-Stiller
language : en
Publisher: Emerald Group Publishing
Release Date : 2019-10-08
Post Merger Management written by Kirsten Meynerts-Stiller and has been published by Emerald Group Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2019-10-08 with Business & Economics categories.
This book pools the current know-how, and closes important knowledge gaps, to offer hands-on advice and practical answers to the many 'how to' questions relating to merger implementation. It provides a crucially important understanding of how to assess the chances of realising synergy potential and evaluate integration risks.
The Routledge Companion To Fair Value In Accounting
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Author : Gilad Livne
language : en
Publisher: Routledge
Release Date : 2018-06-13
The Routledge Companion To Fair Value In Accounting written by Gilad Livne and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2018-06-13 with Business & Economics categories.
The concept of "fair value" marked a major departure from traditional cost accounting. In theory, under this approach a balance sheet that better reflects the current value of assets and liabilities. Critics of fair value argue that it is less useful over longer time frames and prone to distortion by market inefficiencies resulting in procyclicality in the financial system by exacerbating market swings. Comprising contributions from a unique mixture of academics, standard setters and practitioners, and edited by internationally recognized experts, this book, on a controversial and intensely debated topic, is a comprehensive reference source which: examines the use of fair value in international financial reporting standards and the US standard SFAS 157 Fair Value Measurement, setting out the case for and against looks at fair value from a number of different theoretical and practical perspectives, including a critical review of the merits and arguments against the use of fair value accounting explores fair value accounting in practice, involvement in the Great Financial Crisis, implications for managerial reporting discretion, compensation and investment This volume is an indispensable reference that is deserving of a place on the bookshelves of both libraries and all those working in, studying, or researching the areas of international accounting, financial accounting and reporting.
Business Taxation And Financial Decisions
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Author : Deborah Schanz
language : en
Publisher: Springer Science & Business Media
Release Date : 2010-10-17
Business Taxation And Financial Decisions written by Deborah Schanz 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 2010-10-17 with Business & Economics categories.
Managerial decisions are considerably influenced by taxes: e.g. the choice of location, buying or leasing decisions, or the proper mix of debt and equity in the company's capital structure increasingly demand qualified employees in an economic environment that is becoming more and more complex. Due to the worldwide economic integration and constant changes in tax legislation, companies are faced with new challenges – and the need for information and advice is growing accordingly. This book's goal is to identify and quantify possible tax effects on companies' investment strategies and financing policies. It does not focus on details of tax law, but instead seeks to address students and practitioners focusing on corporate finance, accounting, investment banking and strategy consulting.
The Brownian Motion
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Author : Andreas Löffler
language : en
Publisher: Springer
Release Date : 2019-07-03
The Brownian Motion written by Andreas Löffler and has been published by Springer this book supported file pdf, txt, epub, kindle and other format this book has been release on 2019-07-03 with Business & Economics categories.
This open access textbook is the first to provide Business and Economics Ph.D. students with a precise and intuitive introduction to the formal backgrounds of modern financial theory. It explains Brownian motion, random processes, measures, and Lebesgue integrals intuitively, but without sacrificing the necessary mathematical formalism, making them accessible for readers with little or no previous knowledge of the field. It also includes mathematical definitions and the hidden stories behind the terms discussing why the theories are presented in specific ways.
Stochastic Discounted Cash Flow
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Author : Lutz Kruschwitz
language : en
Publisher: Springer Nature
Release Date : 2020-02-28
Stochastic Discounted Cash Flow written by Lutz Kruschwitz and has been published by Springer Nature this book supported file pdf, txt, epub, kindle and other format this book has been release on 2020-02-28 with Business & Economics categories.
This open access book discusses firm valuation, which is of interest to economists, particularly those working in finance. Firm valuation comes down to the calculation of the discounted cash flow, often only referred to by its abbreviation, DCF. There are, however, different coexistent versions, which seem to compete against each other, such as entity approaches and equity approaches. Acronyms are often used, such as APV (adjusted present value) or WACC (weighted average cost of capital), two concepts classified as entity approaches. This book explains why there are several procedures and whether they lead to the same result. It also examines the economic differences between the methods and indicates the various purposes they serve. Further it describes the limits of the procedures and the situations they are best applied to. The problems this book addresses are relevant to theoreticians and practitioners alike.
The Doubter S Companion
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Author : John Ralston Saul
language : en
Publisher: Simon and Schuster
Release Date : 1994
The Doubter S Companion written by John Ralston Saul and has been published by Simon and Schuster this book supported file pdf, txt, epub, kindle and other format this book has been release on 1994 with Education categories.
A long and distinguished tradition of writers have used the form of a satirical dictionary to undermine the received ideas of their day. Voltaire wrote a sharply humorous "Philosophical Dictionary," while Samuel Johnson's dictionary of the English language was derisive and opinionated. These early dictionaries and encyclopedias were really weapons in a struggle for the soul of civilization between forces of humanistic enlightenment and the forces of orthodoxy and dogmatism. Their authors attacked and exposed the half-truths of their day by showing that it was possible to think differently about the social and political arrangements that everyone took for granted. But as John Ralston Saul argues in this decidedly unorthodox book, modern dictionaries have once again been captured by the forces of orthodoxy—albeit this time a rationalist orthodoxy. Our language has become as predictable, fragmented, and rhetorical as it was in the 18th century, divided as it is by special interest groups into dialects of expertise that are hermetically sealed off and inaccessible to citizens. In The Doubter's Companion, a marvelous subversive contribution to the great 18th century tradition of the humanist dictionary, Saul skewers and discredits the accepted content of common terms like Advertising, Academics, and Air Conditioning (defined as "an efficient means for spreading disease in enclosed public spaces"); Cannibal, Conservative, and Croissant; Dandruff, Death, and Dictionary ("opinions presented as truth in alphabetical order"); and several hundred others, including Biography ("a respectable form of pornography"), Museum ("safe storage for stolen objects"), and Manners ("people are always splendid when they're dead"). There is much in this volume that will stimulate, offend, provoke, perplex, and entertain. But Saul deploys these tactics of guerilla lexicography to advance the more serious purpose of reclaiming public language from the stultifying dialects of modern expertise.
Risk Based Tax Audits
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Author : Munawer Sultan Khwaja
language : en
Publisher: World Bank Publications
Release Date : 2011-06-08
Risk Based Tax Audits written by Munawer Sultan Khwaja and has been published by World Bank Publications this book supported file pdf, txt, epub, kindle and other format this book has been release on 2011-06-08 with Business & Economics categories.
"Revenue administration is a major interface between the state and its citizens. A good revenue administration is, therefore, an important attribute of good government. As a result, in recent years, policy makers have become increasingly aware of the importance of policies that will promote business development while ensuring voluntary tax compliance. In the modern context, it is neither desirable nor feasible to examine or inspect every single taxpayer. The revenue administration, therefore, has to rely on effective management of compliance. Promoting voluntary compliance, achieved through a self-assessment system in which taxpayers comply with their tax obligations without intervention from tax officials, requires developing modern approaches to audits based on risk management. The impact of audits critically depends on a properly designed audit selection strategy focused on high-risk taxpayers to provide the most cost-effective outcome. This, in itself, contributes to promoting voluntary compliance. Risk-based country audits: approaches and country experiences are an important study of this critical revenue function of compliance management."--Publisher's website.