Dynamische Investitionsrechnung und Steuerplanung im internationalen Kontext -- Optimale Repatriierungspolitik unter Sicherheit -- Optimale Repatriierungspolitk unter Unsicherheit -- Zusammenfassung und Fazit.

Due to the implementation of international financial reporting standards in the European Union, member states with uniform accounting are expected to replace their current one-book system with a two-book system, which will separate tax accounting and financial accounting. This separation...

Part I: Introduction to Investment Decision Making: Introduction to Tax Planning; Principles of Investment Decision -- Part II: Integrating Taxation into Investment Decision Making: Integrating Income Taxes into Finance; Tax Facts; Neutral Income Tax Systems; Introduction to Business Taxation;...