Zur Ertragsteuerlichen Behandlung Des Sogenannten Carried Interest
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Zur Ertragsteuerlichen Behandlung Des Sogenannten Carried Interest
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Author : Elena Wasiljewa
language : de
Publisher: GRIN Verlag
Release Date : 2006-09-19
Zur Ertragsteuerlichen Behandlung Des Sogenannten Carried Interest written by Elena Wasiljewa and has been published by GRIN Verlag this book supported file pdf, txt, epub, kindle and other format this book has been release on 2006-09-19 with Business & Economics categories.
Studienarbeit aus dem Jahr 2005 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 2,0, Johann Wolfgang Goethe-Universität Frankfurt am Main, Veranstaltung: 'Ausgewählte Probleme der Besteuerung der Gesellschaften', Sprache: Deutsch, Abstract: Die steuerliche Behandlung von Private Equity Fonds und ihrer Gesellschafter ist in den letzten Jahren sehr umfangreich und kontrovers diskutiert worden. Zum einen löst die Abgrenzung der privaten Vermögensverwaltung vom Gewerbebetrieb bei den als Personengesellschaften strukturierten Private Equity Fonds er-hebliche Probleme aus. 1 Zum anderen ist die Besteuerung von erhöhtem Gewinnanteil, dem sogenannten Carried Interest, der an eine besondere Gruppe der am Fonds Beteiligten gezahlt wird - strittig, denn unter bestimmten Voraussetzungen sind diese bei natürlichen Personen als Empfängern steuerfrei. 2 Zur Klärung dieser beiden Problemfelder erließ die Finanzverwaltung am 16. 12. 2003 3 eine verbindliche Anweisung, die weitgehende Steuerpflicht der Veräußerungsgewinne von Private Equity Fonds vorsah. Und somit zu einem hohen Maß der steuerlichen Unsicherheit bei der Strukturierung von Private Equity Fonds führte. Der Gesetzgeber hat in dieser Situation durch das am 06.08.2004 in Kraft getretene Gesetz zur Förderung von Wagniskapital einen Kompromiss gefunden. Nach dem die Besteuerung von Carried Interest nach dem Halbeinkünfteverfahren erfolgt. Die vorliegende Arbeit beschäftigt sich mit der steuerlichen Behandlung von überproportionalen Gewinnanteilen der Sponsoren von Private Equity Fonds. Zur Einführung wird auf die Grundsätze der Private - Equity - Finanzierung sowie auf die typische Gestaltung eines Private Equity Fonds eingegangen. Des weiteren wird - ausgehend vom BMF - Schreiben vom 16. Dezember 2003 - die steuersystematische Einordnung von Carried Interest diskutiert sowie ein kurzer Überblick der daraus resultierenden Konsequenzen der steuerlichen Belastung gegeben. Dabei beschränken sich die Ausführungen grundsätzlich auf eine natürliche Person [...]
Reading Interests Of Criminology Students
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Author : Kenneth Bacala
language : en
Publisher: GRIN Verlag
Release Date : 2019-09-06
Reading Interests Of Criminology Students written by Kenneth Bacala and has been published by GRIN Verlag this book supported file pdf, txt, epub, kindle and other format this book has been release on 2019-09-06 with Language Arts & Disciplines categories.
Research Paper (undergraduate) from the year 2019 in the subject Communications - Research, Studies, Enquiries, , language: English, abstract: This study purported to correlate the reading interest of Criminology I students of Carlos Hilado Memorial State College - Binalbagan Campus, Binalbagan, Negros Island Region during the Academic Year 2015-2016. A descriptive-relational research design was used in the study utilizing 150 students as respondents. The percentile and Spearman's rho were used to treat the data. Findings revealed that the reading interest of the students was more on fictional reading materials like comics, novel, and drama which got the highest rank among the reading preferences rather than the non-fictional reading materials. Moreover, there were significant relationships between the pairs of novel and comics, novel and newspaper, and drama and poem.
The Globalization Of Venture Capital
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Author : Martin Haemmig
language : en
Publisher:
Release Date : 2003
The Globalization Of Venture Capital written by Martin Haemmig and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2003 with Globalization categories.
Co Operative Compliance A Framework From Enhanced Relationship To Co Operative Compliance
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Author : OECD
language : en
Publisher: OECD Publishing
Release Date : 2013-07-29
Co Operative Compliance A Framework From Enhanced Relationship To Co Operative Compliance 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 2013-07-29 with categories.
This report examines the relationship between large business taxpayers and revenue bodies, five years on from the publication of the FTA’s Study into the Role of Tax Intermediaries.
Interpretations Of International Accounting Standards
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Author : International Accounting Standards Committee. Standing Interpretations Committee
language : en
Publisher:
Release Date : 1997
Interpretations Of International Accounting Standards written by International Accounting Standards Committee. Standing Interpretations Committee and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1997 with Accounting categories.
Accounting For Financial Assets And Financial Liabilities
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Author : Steering Committee on Financial Instruments
language : en
Publisher:
Release Date : 1997
Accounting For Financial Assets And Financial Liabilities written by Steering Committee on Financial Instruments and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1997 with Accounting categories.
A Review Of Criminology And Victimization Theories And Their Implications For Crime Control And Prevention Within Societies
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Author : Wee Leong
language : en
Publisher: GRIN Verlag
Release Date : 2019-11-22
A Review Of Criminology And Victimization Theories And Their Implications For Crime Control And Prevention Within Societies written by Wee Leong and has been published by GRIN Verlag this book supported file pdf, txt, epub, kindle and other format this book has been release on 2019-11-22 with Law categories.
Research Paper (postgraduate) from the year 2019 in the subject Law - Criminal process, Criminology, Law Enforcement, , language: English, abstract: This article provides a synthesis of criminology and victimization theories and offers an explanation on the causes, control and prevention in crime particularly on criminals and victims behavior and their interaction within the society. In addition to explaining why it is important to understand the causes, control and prevention on crime, the author described the relevant criminology and victimization theories and explained the implications of criminology and victimization theories on developing and implementing crime control and prevention strategy. The final segment of the paper provides an illustration with explanation on how effective crime control and prevention can be explained through criminology and victimization theories and how these efforts serve as a strategy to control, prevent and reducing crime. As crime happened in our everyday life, as such it is important for us to know why do individuals commit crimes. There are indeed many crime control and prevention that have been implemented, but they are seldom developed from sound theories. Swanson (2001) emphasized that theory is required to be both scholarly in itself and validated in practice, and can be the basis of significant advances. Given the large investment in the effort on crime control and prevention within a society, it is rational to identify, analyze and critique the criminology and victimization theories underlying the causes of crime in a society. High crime rates can force societies to re-examine crime control and prevention strategy as part of their efforts to maintain and to increase public safety and peace but rarely develop these practices from existing theories. The author therefore described the important of understanding causes of crime as well as crime control and prevention strategy and explained how crime control and prevention strategy can be more effective by identifying, analyzing, and critiquing criminology and victimization theories and showing the relationship between causes of crime and crime control and prevention. According to Global Peace Index (2019 report), there is a strong correlation between perceptions of peacefulness and actual peacefulness. Both men and women in more peaceful countries are more likely to report that they feel safe walking alone at night than people in less peaceful countries. Even when crime rate is low, societies are particularly concerned about maintaining the effectiveness of the crime control and prevention strategies.
Fair Value Measurement Basis For Conclusions
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Author : International Accounting Standards Board
language : en
Publisher:
Release Date : 2009
Fair Value Measurement Basis For Conclusions written by International Accounting Standards Board and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2009 with Disclosure of information categories.