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Optimale Eigenfinanzierung der Personenunternehmen nach der Unternehmensteuerreform 2008/2009
Homburg, Stefan (contributor); Houben, Henriette (contributor) - 2007
Effective from 2008, Germanyś top marginal income tax rate rises from 42 to 45 der cent. However, sole proprietorships …
Persistent link: https://www.econbiz.de/10003471509
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Belastung thesaurierender Personenunternehmen : Reformbedarf bei Sondertarifierung (§ 34a EStG) und Gewerbesteueranrechnung (§ 35 EStG)
Hey, Johanna - Stiftung Familienunternehmen - 2020
Das Modell zeigt auf, wie die von der Politik gewünschte Gleichstellung von Personen- und Kapitalgesellschaften gelingen kann. Um eine steuerliche Gleichbelastung zu erreichen, soll die im Unternehmenssteuerrecht vorgesehene Thesaurierungsrücklage für Personenunternehmen attraktiver gestaltet...
Persistent link: https://www.econbiz.de/10012816130
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Steueroptimale Rechtsformwahl : Personengesellschaften besser als Kapitalgesellschaften
Jacobs, Otto H.; Spengel, Christoph; Hermann, Rico A.; … - 2003
Persistent link: https://www.econbiz.de/10013428561
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Die Rechtsformwahl zwischen Personen- und Kapitalgesellschaften nach der Unternehmensteuerreform 2008
Schilling, Nico (contributor) - 2008
Persistent link: https://www.econbiz.de/10003784320
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Impact of tax rate cut cum base broadening reforms on heterogeneous firms : learning from the German tax reform 2008
Finke, Katharina; Heckemeyer, Jost H.; Reister, Timo; … - 2010
The German corporate tax reform of 2008 has brought about important cuts in corporate tax rates, which were at the same … base broadening. Its implications are thus not unique to Germany. Especially in view of the current economic crisis … heart of the academic and political debate in Germany and other countries. In this paper we present a new corporate …
Persistent link: https://www.econbiz.de/10003969889
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Impact of tax rate cut cum base broadening reforms on heterogeneous firms : learning from the German tax reform 2008
Finke, Katharina; Heckemeyer, Jost H.; Reister, Timo; … - 2010
Persistent link: https://www.econbiz.de/10003979900
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Impact of tax rate cut cum base broadening reforms on heterogeneous firms : learning from the German tax reform 2008
Finke, Katharina; Heckemeyer, Jost H.; Reister, Timo; … - 2011 - This version: March 2011
The German corporate tax reform of 2008 has brought about important cuts in corporate tax rates, which were at the same … base broadening. Its implications are thus not unique to Germany. Especially in view of the current economic crisis … heart of the academic and political debate in Germany and other countries. In this paper we present a new corporate …
Persistent link: https://www.econbiz.de/10009152555
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Bundesligavereine und Börse
Segna, Ulrich - 1997
Persistent link: https://www.econbiz.de/10000641769