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Introduction to taxation of partnerships and limited liability companies -- Tax classification of economic relationships -- Tax accounting for partnerships and limited liability companies -- Acquiring a partnership or llc interest by contribution -- Basis in partnership/llc interest --...
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This article challenges the idea that the corporation is a globally superior form of business organization and that the Anglo-American common-law is more conducive to economic development than the code-based legal systems characteristic of continental Europe. Although the corporation had...
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The most common business enterprise form in Germany today is the Gesellschaft mit beschränkter Haftung (GmbH). The GmbH … longstanding practice; the GmbH, on the other hand, was the lawgiver's creation. Authorized in 1892, the GmbH appeared during a …) prevalent in many economies today. This paper traces the debates and the legislative process that led to the GmbH's introduction …
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Tax transparent limited liability entities (TTLLEs) such as the GmbH & Co. KG in Germany, the trading trust in …
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The article presents some of the main features of the impending changes to the structure of the German GmbH by the … introduction of the new Law Relating to GmbH's and on the Fighting of Abuses ('MoMiG'), due to be implemented in November 2008 …
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