Für den Regelungszweck der Erbteilung sieht das Erbrecht alternativ das Eintreten der gesetzlichen Erbfolge oder die gewillkürte Erbfolge (z.B. in Form eines Testaments) durch den Erblasser vor. In allen Anwendungsfällen, in denen der Erblasser hinsichtlich der erbfallbedingten Zuteilung...

Die Möglichkeiten der Gestaltung des Vertriebs waren in den letzten Jahren einem erheblichenWandel unterworfen. Die starre Orientierung an Landesgrenzen ist durch die Entwicklung desMediums Internet sowie der gestiegenen Kommunikationsmöglichkeiten obsolet geworden. Mitder damit einhergehenden...

Tax planners often choose debt over equity financing. As this has led to increased corporate debt financing, many countries have introduced thin capitalization rules to secure their tax revenues. In a general capital structure model we analyze if thin capitalization rules affect dividend and...

In this paper we evaluate an indivisible investment project that is carried out in a corporation under very simple premises. In particular, we discuss a one-period model with certainty, the pure domestic case and proportional tax rates. Surprisingly, the decision problem turns out to be rather...

As a profit oriented company, management will endeavor to obtain the optimal profit, by minimizing the costs of existing, otherwise as a tax payer , corporate must implement the various obligations, one of them is pay income tax. Therefore, it is very crucial for companies to manage their tax...

This Research represent the case study with the title "Penerapan Tax PlanningUntuk Pajak Penghasilan sebagai Upaya Penghematan Pembayaran Pajak Badanof PT. Barata UUM Medan.Target of this research is to Know the influence of applying of tax planning to taxexpense is accounted by a company, after...

Purpose – The purpose of this article is to explore the role that different structures of socially embedded networks themselves play in tax non-compliance or evasion, and the contribution that an application of network analysis can make to the study of tax compliance...