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Das Österreichische Bankgeheimnis im steuerlichen Vergleich und die Auswirkungen für Deutsche Anleger am österreichischen Bankenmarkt
Hofer, Kerstin - 2009
nicht vorhanden
Persistent link: https://www.econbiz.de/10009434298
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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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Situation of family owned enterprises in Austria with focus on finance and succession
Leyherr, Max - 2000
The dissertation focusses on structural aspects of family firms in Austria. Basis of the underlying data is an …
Persistent link: https://www.econbiz.de/10009467511
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Die Besteuerung des Gewinns aus dem Verkauf von Anteilen an Unternehmen : ein Vergleich der Lösungen verschiedener Steuersysteme
Glass, Merike - 2004
Die Zielsetzung der Arbeit liegt in der Darstellung der verschiedenen steuerbedingten Einflussfaktoren bei Unternehmensveräußerungen. Dazu werden zunächst die grundlegenden Vorgänge bei dem Verkauf eines Unternehmens dargestellt und die wesentlichen Begriffe erläutert. Anschließend wird...
Persistent link: https://www.econbiz.de/10009476264
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Clustering of groups of regular customers in horticultural retail stores in Austria
Gabriel, Andreas; Menrad, Klaus - 2008
Vienna/Austria held under the aegis of ALVA,APH, BNL-SHS, DGG, GSHS, IOH, INRA, NJF, PSHS, SECH, SOI and theInternational …
Persistent link: https://www.econbiz.de/10009442634
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Ten Years After - Welfare Effects of the Application of the CAP in Austria, Finland and Sweden
Niemi, Jyrki S.; Fahlbeck, Erik; Hofreither, Markus F. - 2005
Ten years ago, Austria, Finland, and Sweden joined the EU. The application of the Common Agricultural Policy (CAP … of accession to the EU on the agricultural markets in Austria, Finland and Sweden in a simple supply and demand framework … welfare effects are calculated for eight major cereal and livestock commodities produced in Austria, Finland, and Sweden by …
Persistent link: https://www.econbiz.de/10009443858
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A partial analysis of the fruit and vegetable sector in Austria
Hambrusch, Josef; Quendler, Erika - 2009
vegetable production in Austria and, finally, describes the roles of Producer Organisations (PO) and retailers in Austria. The …
Persistent link: https://www.econbiz.de/10009444808
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A Model for Structuring Efficient Consumer Response Measures
Aastrup, Jesper; Kotzab, Herbert; Grant, David B.; … - 2008
performance, behavioural, attitude and capability measures. Two extant studies from Austria and Denmark are examined in the …
Persistent link: https://www.econbiz.de/10009465910
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Interest Rate Pass-Through in Central and Eastern Europe: Reborn from Ashes Merely to Pass Away?
Égert, Balázs; Crespo-Cuaresma, Jesus; Reininger, Thomas - 2006
In this study, we seek to better understand the interest rate pass-through in five Central and Eastern European countries -- the Czech Republic, Hungary, Poland, Slovakia and Slovenia, the CEE-5. Our pass-through estimates for several retail rates are generally lower than those reported in the...
Persistent link: https://www.econbiz.de/10009476888
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Did Accession to the EU Affect Small and Large Firms Differently? The Case of the Austrian Retail and Wholesale Sector
ECSA-Austria: European Integration online Papers
This paper presents an analysis of the effects that Austria's accession to the EU had on several key financial ratios … 1989-1996. In the empirical analysis we test the hypothsis of a structural break in the year of Austria's accession to the …
Persistent link: https://www.econbiz.de/10009483195