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1 Einleitung -- 2 Theorie der Steuervermeidung -- 3 Steuervermeidung in Deutschland -- 4 Elastizität des zu versteuernden Einkommens: Literatur -- 5 Elastizität des zu versteuernden Einkommens: Diff-in-Diff-Berechnung -- 6 Elastizität des zu versteuernden Einkommens: Fixed Effects-Modell -- 7...
Persistent link: https://www.econbiz.de/10014019156
The European Commission presented a strategy that would allow EU companies to compute their EU tax base under a single set of tax rules at the EU level and use a common formula to distribute this tax base across the individual Member States. Company Tax Reform and Formulary Apportionment in the...
Persistent link: https://www.econbiz.de/10013520427
Einführung -- Die Unternehmensteuerreform 2008 -- Senkung der Steuersätze -- Die Abgeltungsteuer -- Neuregelungen zur Abschreibung -- Änderungen bei den gewerbesteuerlichen Hinzurechnungen und Kürzungen in den §§ 8,9 GewStG -- Die Regelungen zur Thesaurierungsbegünstigung -- Die...
Persistent link: https://www.econbiz.de/10014014553
Problemstellung, Zielsetzung und Aufbau der Arbeit -- Mikrosimulationsmodelle im Bereich der Unternehmensbesteuerung -- ZEW Corporate Taxation Microsimulation Model (ZEW TaxCoMM) -- Anwendung des ZEW TaxCoMM -- Thesenförmige Zusammenfassung.
Persistent link: https://www.econbiz.de/10014014950
Introduction -- Background of Financial Instruments -- Guidelines for Corporate Income Taxation of Hybrid Financial Instruments -- Tax Classifications and Treatments of Hybrid Financial Instruments and the Remuneration Derived Therefrom -- Classification Conflicts and Options for Reform --...
Persistent link: https://www.econbiz.de/10014016291
Rakuten. These companies, all of which generate huge revenues in their own countries (e.g. in China, India, South Korea …
Persistent link: https://www.econbiz.de/10012396288
Four: Running a City in West China -- Case Five: The Mengniu “Tao” -- Case Six: Ancient Art of War Style Management at … to readers, and the purpose of the book is not only to acquaint the reader with China by providing information about … Chinese businesses and firms, but also to provide a royal road to doing business with China as well as allowing them to learn …
Persistent link: https://www.econbiz.de/10014016969
-- When the East meets the West: a retrospect on China’s negotiations with foreigners -- Postscript. … basic element of the Chinese Miracle – the enterprises. With China’s economic rise, Chinese enterprises experienced a rapid …
Persistent link: https://www.econbiz.de/10014020623
property tax at the local level in China. Starting in 2003, as China’s economy gradually recovered from the Asian financial …, intergovernmental relations, and local governance in China. It represents a fundamental change in the provision of public services, the … is the first of its kind, so this book is the first detailed study of property tax in China; as such, it will appeal to …
Persistent link: https://www.econbiz.de/10012401963
This book is the first in a series on Chinese management based on the Global Chinese Management Conferences (from 2015 to 2017), an annual conference organized by the Sun Tzu Art of War Institute. The first volume is by FOO Check Teck, professor at Fudan and Hunan University and founding editor...
Persistent link: https://www.econbiz.de/10012396337