In der Literatur ist seit langem bekannt, wie man Ertragsteuern in die Unternehmensbewertung einzubeziehen hat. In dieser Arbeit klären wir, wie man ein Unternehmen bewertet, dessen Eigentümer eine Erbschaftund Schenkungsteuer zu leisten haben.

This paper aims to analyze the impact of applying for an advance tax ruling and of examining complex tax issues with the help of an external consultant, on the investor's decision to invest when the environment is uncertain. Using decision theory, we first determine the maximum fee an investor...

Tax uncertainty often negatively affects investment. Advance tax rulings (ATRs) are commonly used to provide tax certainty. We analyze ATRs from the taxpayers' and tax authorities' perspectives. Investors request ATRs if the fee does not exceed a certain threshold. We integrate this finding into...

We propose a game theoretical model where a multinational company with divisions in two countries and the respective tax authorities interact with each other. Prior to an audit the functional profile of the divisions is unknown to the tax authorities. In equilibrium, tax avoidance emerges in...

Eintrag f?r die Universit?tsbibliographie

Eintrag f?r die Universit?tsbibliographie

Eintrag f?r die Universit?tsbibliographie

Eintrag f?r die Universit?tsbibliographie