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The New German Inheritance and Gift Tax Act

Kessler, Wolfgang; Eicke, Rolf - Universität <Freiburg, Breisgau> / Lehrstuhl für … - 2009

It was a close call, but eventually the German legislativebody managed to save the Inheritance andGift Tax Act (Erbschafts- und Schenkungssteuergesetz)from being automatically abolished. In fact, abolishingthe inheritance tax is not an uncommon measure inCentral Europe. As of August 1, 2008,...

Persistent link: https://www.econbiz.de/10009248924

Corporate governance mechanisms and audit delay in a joint audit regulation

Alfraih, Mishari M. - In: Journal of financial regulation and compliance : an … 24 (2016) 3, pp. 292-316

Persistent link: https://www.econbiz.de/10011563860

Auditors and early signals of financial distress in local governments

Cohen, Sandra; Costanzo, Antonella; Manes Rossi, Francesca - In: Managerial auditing journal 32 (2017) 3, pp. 234-250

Persistent link: https://www.econbiz.de/10011690555

Institutional arrangements and governament audit independence in China

Xiao, Jason Zezhong; Yang, Suchang; Zhang, Xinmin; … - In: Abacus : a journal of accounting, finance and business … 52 (2016) 3, pp. 532-567

Persistent link: https://www.econbiz.de/10011623047

We are much more than watchdogs : the dual identity of auditors at the UK National Audit Office

Morin, Danielle; Hazgui, Mouna - In: Journal of accounting & organizational change 12 (2016) 4, pp. 568-589

Persistent link: https://www.econbiz.de/10011625339

The value of public sector audit : literature and history

Hay, David; Cordery, Carolyn - In: Journal of accounting literature : the official journal … 40 (2018), pp. 1-15

Persistent link: https://www.econbiz.de/10012029743

Determinants of audit report modifications in Finnish municipalities

Paananen, Mikko; Rönkkö, Jaakko; Zerni, Mikko; Hay, David - In: Journal of accounting and public policy 40 (2021) 3, pp. 1-17

Persistent link: https://www.econbiz.de/10012545508

Valuation of companies for the estate and gift tax : evidence of minority interest discounts

Graham, Roger C. - In: Advances in taxation 9 (1997), pp. 77-102

Persistent link: https://www.econbiz.de/10001226735

Empirische Analyse der Unternehmensbewertung für die Erbschaftsteuer mit dem vereinfachten Ertragswertverfahren (Empirical Analysis of Firm Valuation for Inheritance Tax Purposes U...

Mueller, Jens - 2012

Besides the valuation methods commonly used for specific industries, taxpayers can fall back on the simplified discounted cash flow method which, in certain cases, obliterates the need for complex valuations and replaces what is known as the Stuttgart Method for valuing shares in unlisted...

Persistent link: https://www.econbiz.de/10013100122

Asset and business valuation in estate tax cases : the role of the courts

Jackson, Mark; Pippin, Sonja; Wong, Jeffrey A. - In: The journal of the American Taxation Association : a … 35 (2013) 2, pp. 121-134

Persistent link: https://www.econbiz.de/10010235012