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Rechtliche Rahmenbedingungen einer 'deutschen' Limited

Braun, Susanne; Richter, Jörg - Leuphana University of Lüneburg, Department of … - 2006

Geschäftstätigkeit in Deutschland statt für eine deutsche GmbH zunehmend für die Gründung einer Limited in Großbritannien, um … anschließend diese Rechtsform nach Deutschland zu tranferieren. Es stellt sich daher die Frage nach den Rahmenbedingungen für diese … foreign company is transferred to Germany, where it has to be acknowledged as such. In this situation, the particularity of …

Persistent link: https://www.econbiz.de/10008756188

Der Einfluß der Ertragsteuern des Anteilseigners auf denErtragswert bei Unternehmensbewertungen nach IDW S 1 - Uniform wachsende Ausschüttungen und Analyse realerAusschüttungsstruk...

Strauch, Joachim - Universität <Münster, Westfalen> / Lehrstuhl für … - 2002

Die Notwendigkeit der Einbeziehung der persönlichen Ertragsteuern des Anteilseigner in dieUnternehmensbewertung ist in Theorie und Praxis unbestritten. Zahlreich ist die Literatur, diesich mit dieser Thematik unter unterschiedlichen Steuersystemen und Bewertungsverfahrenbeschäftigt. Gegenstand...

Persistent link: https://www.econbiz.de/10009129488

Welcome to the German Dual Income Tax

Kessler, Wolfgang; Eicke, Rolf - Universität <Freiburg, Breisgau> / Lehrstuhl für … - 2007

The northern lights are a spectacular sight andone of the features that make the Nordic countriesof Norway, Sweden, and Finland special. Anotherunique aspect of those countries is the waythey tax labor and capital income. In the 1990s, theywere the first countries that treated capital incomemore...

Persistent link: https://www.econbiz.de/10009248971

Basic needs and employment; fiscal incidence in Sri Lanka, 1973 and 1980.

P, Alailima - International Labour Organization (ILO), United Nations - 1984

ILO pub-WEP pub. Working paper on the effect of taxation and subsidy programmes on income distribution in Sri Lanka - examines tax revenue (covering import tax, consumption tax, licence taxes and income tax), and public expenditure on basic needs (incl. Food subsidies, health, transport, social...

Persistent link: https://www.econbiz.de/10010965869

Risk-Taking-Neutral Background Risk

Franke, Guenter; Schlesinger, Harris; Stapleton, Richard C. - CESifo - 2013

We define a class of risk-taking-neutral (RTN) background risks. These background risks have the property that they will not alter decisions made with respect to another risk, for individuals with HARA utility. If we wish to compare a decision made with and without some exogenous background...

Persistent link: https://www.econbiz.de/10010877707

A Comparison of the Taxation of Livestock Farmers in Australia, Canada, New Zealand and the United States

Douglas, R. A.; Nixon, C. J.; Andrusiak, G. - Australian Agricultural and Resource Economics Society … - 1996

Many farmers argue that the Australian income taxation system provides an impediment to the operations agricultural sector. It is common for individual components of another tax system to be cited as providing more favorable policy settings. The paper provides an overview of major income tax...

Persistent link: https://www.econbiz.de/10010914367

Analisis de la neutralidad de los regimenes simplificados tributarios en la determinacion del rendimiento neto de la actividad agraria en el sector ovino de carne

Vidal, Sergio - In: Revista Española de Estudios Agrosociales y Pesqueros (2008) 217

El presente trabajo tiene como objectiveos el analisis de la neutralidad del regimen de estimacion objectiva por signos, indices y modulos en relacion con el de estimacion directa en su modalidad simplificada, para la determinacion del rendimiento neto en el Impuesto sobre la Renta de las...

Persistent link: https://www.econbiz.de/10010921664

The Income Tax

Bittker, Boris I.; Galvin, Charles O. - American Enterprise Institute

This rereleased AEI classic presents the views of two distinguished tax experts on progressive taxation.

Persistent link: https://www.econbiz.de/10010949304

Equity, Efficiency, and the U.S. Corporation Income Tax

Ballentine, J. Gregory - American Enterprise Institute

This book examines the little-understood effects of the corporation income tax, a mainstay of the U.S. federal revenue system.

Persistent link: https://www.econbiz.de/10010949309

A simulation method to measure the tax burden on highly skilled manpower

Elschner, Christina; Schwager, Robert - Center for European, Governance and Economic … - 2006

A model is presented for simulating the tax burden on highly skilled manpower. The effective average tax rate, defined as the relative wedge between employment costs and disposable income, is computed. Income and payroll taxes and social security contributions not yielding an equivalent benefit...

Persistent link: https://www.econbiz.de/10010954316

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