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Wertzuwachssteuer im System der Kapitalertragsbesteuerung
Rupff, Lothar - 2000
Die Wertzuwachssteuer belastet thesaurierte Gewinne bzw. Bewertungsgewinne. Sie muß im System der Kapitalertragssteuern betrachtet werden, da sie eine ihrer speziellen Erhebungsformen ist.Für die Wirkung der Steuer ist entscheidend, welche Ressource ein Unternehmen zur Erzeugung von Gütern...
Persistent link: https://www.econbiz.de/10009450188
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An evaluation of the capital gains tax concessions for small business
Marriage, Wayne Wilson - 2006
Australia's CGT regime internationally competitive.Division 152 contains four separate small business concessions. In order to …
Persistent link: https://www.econbiz.de/10009437997
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Fiscal and trade distorting effects of capital gains tax on land sales - empirical evidence from agricultural land market in Finland
Pietola, Kyosti; Myyra, Sami; Pouta, Eija - 2009
Capital gains taxes are likely to distort the market and resource allocations through so called “lock-in” effect, meaning discouraging trade transactions that trigger the tax payments. When it comes to agricultural land, the lock-in effect implies that the land ownership and active farming...
Persistent link: https://www.econbiz.de/10009444800
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Theoretische und Empirische Aspekte der Besteuerung von Veräußerungsgewinnen
Jacob, Martin - 2010
Die vorliegende Dissertation zum Thema „Theoretische und Empirische Aspekte der Besteuerung von Veräußerungsgewinnen“ beschäftigt sich mit den Effekten der Besteuerung von realisierten Wertsteigerungen beim Anteilsverkauf. In dieser Arbeit werden zum einen normative (Manuskript 1) sowie...
Persistent link: https://www.econbiz.de/10009475339
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The nature of interest-free loans and the tax implications thereof / T. Tennant
Tennant, Tracy - 2010
The tax world as we knew it was turned upside down on 13 September 2007 when the SupremeCourt of Appeal (“SCA … about a “great deal of consternation in the business world” (Loubser, 2007:20).Due to the controversy as a result of this …
Persistent link: https://www.econbiz.de/10009456005
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Die gevolge van kapitaalwinsbelasting by die vermindering of aflossing van 'n skuld / deur M. Strydom
Strydom, Marlize - 2005
The decision of an estate owner to employ a trust as an estate planninginstrument normally involves the disposal of all or part of his growth assets tothe trust. This is done to ensure that the value of such growth assets ispegged down in his personal estate, whilst any growth in the assets...
Persistent link: https://www.econbiz.de/10009456126
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The mediating effects of perceived quality and risk on purchase intentions between prototypical and me-too brands
Quintal, Vanessa; Sims, Daniel - 2009
users comprised young adults, a survey was administered to a general student population at three universities in Australia …
Persistent link: https://www.econbiz.de/10009434779
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On-farm quality assurance in the redmeat industry of Australia
Kennedy, Anna - 2006
A series of on-farm quality assurance schemes for red meat producers across Australia were developed in the late 1990s … in Australia, indicating that the larger than average producers were implementing quality assurance. Based on previous … producers (22% of certified Flockcare producers) across Australia were initially approached. A total of 382 adopter surveys were …
Persistent link: https://www.econbiz.de/10009434786
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Expatriate selection, training, family issues and repatriation putting theory into best practice for expatriate success in Australia, Singapore and Malaysia
Neilson, George A. - 2002
For both large and small companies involved in the internationalisation of world-wide markets, the successful … expatriate management in fifty, multinational and international organisations in Australia, Singapore and Malaysia to contribute …
Persistent link: https://www.econbiz.de/10009434796
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Applied analysis of labour and financial markets using time series methods.
MacDonald, Garry A. - 1997
in Australia and the efficiency of the Australian stock market. More specifically the thesis focuses on the time series …
Persistent link: https://www.econbiz.de/10009434821