Handbuch Steuerliche Unternehmensbewertung Inkl E Book
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Handbuch Steuerliche Unternehmensbewertung Inkl E Book
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Author : Wilfried Mannek
language : de
Publisher: Walhalla
Release Date : 2012-07-31
Handbuch Steuerliche Unternehmensbewertung Inkl E Book written by Wilfried Mannek and has been published by Walhalla this book supported file pdf, txt, epub, kindle and other format this book has been release on 2012-07-31 with Business & Economics categories.
Den Unternehmenswert richtig berechnen Mit den aktuellen Erbschaftssteuer-Richtlinien Neue steuerliche Regeln zur Bewertung von Unternehmen für Zwecke der Erbschaft-/Schenkungsteuer gelten seit 2009. Seit dem 1.7.2011 betreffen diese Regelungen auch die Ertragsteuer. 2012 liegen endlich aktuelle Erbschaftsteuer-Richtlinien vor, die sämtliche steuerlichen Regelungen zusammenfassen. Das Handbuch erläutert das vereinfachte Ertragswertverfahren des Bewertungsgesetzes anhand anschaulicher Praxisbeispiele. Der Bezug zur steuerlichen Auswirkung bei der Erbschaft-/Schenkungsteuer wird ebenfalls hergestellt. Unternehmer, Steuerberater, Controller, Wirtschaftsprüfer, Rechtsanwälte, Betriebsprüfer sowie Revisionsabteilungen und Unternehmensberater finden in diesem Praxis-Leitfaden alle relevanten Informationen, zur Berechnung des steuerlichen Unternehmenswerts. E-Book inklusive: Der Erwerb dieses Fachbuches umfasst den kostenlosen Download des E-Books.
Concept And Implementation Of Cfc Legislation
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Author : Nathalie Bravo
language : en
Publisher: Linde Verlag GmbH
Release Date : 2021-09-21
Concept And Implementation Of Cfc Legislation written by Nathalie Bravo 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 2021-09-21 with Law categories.
An in-depth analysis of various aspects of CFC legislation This volume provides an in-depth analysis of various aspects of the topic “Concept and Implementation of CFC legislation”. The volume is divided into four parts. The first part comprises chapters discussing the historical background, policy considerations, and different CFC approaches that have been implemented in domestic legislation. While the chapters included in the second part focus on the recommendation for the effective design of CFC rules found in BEPS Action 3, the chapters encompassed in the third part analyse the implementation of these criteria in Articles 7 and 8 of the ATAD and the compatibility of these provisions with EU primary law. Finally, the chapters encompassed in part four deal with selected issues related to CFC rules, including the compatibility of CFC legislation and tax treaties, the relationship between these rules and general anti-abuse rules, the implications of the proposed CCCTB Directive on CFC rules, alternative approaches to CFC legislation (such as the Global Anti-Base Erosion proposal of the OECD/G20), the interrelationship between CFC rules and transfer pricing legislation, and the balance between effective CFC rules and compliance burdens.
Access To Treaty Benefits
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Author : Desiree Auer
language : en
Publisher: Linde Verlag GmbH
Release Date : 2021-09-21
Access To Treaty Benefits written by Desiree Auer 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 2021-09-21 with Law categories.
A rigorous analysis of various aspects related to treaty access Tax treaty access is an ongoing challenge for both taxpayers and tax authorities. This volume provides a rigorous analysis of various aspects related to treaty access. Schematically, the volume is divided into four parts. The first part deals with general interpretative issues and principles; the second and third parts cover a wide range of sub-aspects relating to the subjective and objective scope of tax treaties and the recent challenges posed to tax treaty access, while the fourth part focuses on the knotty issues of treaty shopping and abuse. The structure of the volume reflects the necessity to approach access to treaty benefits in a holistic way and view the recent trends through a wide lens. All chapters contain a complete examination of the relevant topics, starting from a historical perspective and continuing with tax treaty law principles and tax practice analysis. Where appropriate, a domestic law and domestic courts’ jurisprudence perspective was added as well as a comparative analysis of several jurisdictions thus complementing the examination of each topic. Finally, special attention is given to treaty abuse and the new GAAR introduced in the 2017 OECD Model together with its interrelation with other treaty and domestic anti-abuse provisions and the impact of these provisions on tax treaty access and tax policy in general.
Tax Law In Germany
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Author : Florian Haase
language : en
Publisher:
Release Date : 2015-12
Tax Law In Germany written by Florian Haase and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2015-12 with categories.
Integral Logistics Management
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Author : Paul Schönsleben
language : en
Publisher: CRC Press
Release Date : 2003-09-25
Integral Logistics Management written by Paul Schönsleben and has been published by CRC Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2003-09-25 with Business & Economics categories.
Successful companies must strive to improve business processes on a comprehensive, coordinated level. Integral Logistics Management: Planning and Control of Comprehensive Supply Chains, Second Edition examines logistics in areas beyond the flow of goods, investigating administrative and planning logistics, or process control. What's New in
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.
Ifrs Essentials
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Author : Dieter Christian
language : en
Publisher: John Wiley & Sons
Release Date : 2013-03-27
Ifrs Essentials written by Dieter Christian and has been published by John Wiley & Sons this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013-03-27 with Business & Economics categories.
Gain a deeper understanding of financial reporting under IFRS through clear explanations and extensive practical examples. IFRS can be a complex topic, and books on the subject often tackle its intricacies through dense explanation across thousands of pages. Others seek to provide an overview of IFRS and these, while useful for the general reader, lack the depth required by practitioners and students. IFRS Essentials strikes a balance between the two extremes, offering concise interpretation of the crucial facts supported by a wealth of examples. Problems and their solutions are demonstrated in a manner which is short, straightforward and simple to understand, avoiding complex language; jargon and redundant detail. This book is suitable for students and lecturers at universities and other educational institutions, auditing and accounting trainees, and employees in the area of accounting and auditing who seek to develop their practical skills and deepen their knowledge of IFRS.
Aktien Richtig Bewerten
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Author :
language : de
Publisher:
Release Date : 2011
Aktien Richtig Bewerten written by 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.
Asset Liability Management Gesamtbanksteuerung
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Author : Hannes Enthofer
language : de
Publisher: Linde Verlag GmbH
Release Date : 2018-02-20
Asset Liability Management Gesamtbanksteuerung written by Hannes Enthofer 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 2018-02-20 with Law categories.
Alle ALM-Aktivitäten in einem Band Von den Änderungen in der Bankbuchsteuerung bis zu Corporate Governance und Compliance auf Gesamtbankebene: Dieses umfassende Buch zeigt die praktische Umsetzung des Asset Liability Managements / der Gesamtbanksteuerung unter den aktuellen gesetzlichen Rahmenbedingungen. Wichtige Themen: Bankbuchsteuerung im Rahmen des ICAAPEigenkapital und Risiko-/Ertragssteuerung in der GesamtbankDetaillierte Steuerung der Zins-, Liquiditäts-, FX- und Credit Spread-RisikenEinsatz von Finanzinstrumenten im ALMCorporate Governance & Compliance auf GesamtbankebeneAktuell: Änderungen in der Bankbuchsteuerung durch CRR II, IRRBB und IRFS 9 Zweisprachig, in Deutsch und Englisch, gibt das Buch bereits in der 2. Auflage eine systematische Anleitung zur praktischen Umsetzung der ALM-Steuerung und ist darüber hinaus bestens als Nachschlagewerk geeignet.
Teaching Dance As Art In Education
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Author : Brenda Pugh McCutchen
language : en
Publisher: Human Kinetics
Release Date : 2006
Teaching Dance As Art In Education written by Brenda Pugh McCutchen and has been published by Human Kinetics this book supported file pdf, txt, epub, kindle and other format this book has been release on 2006 with Dance categories.
Brenda McCutchen provides an integrated approach to dance education, using four cornerstones: dancing and performing, creating and composing, historical and cultural inquiry and analysing and critiquing. She also illustrates the main developmental aspects of dance.