. Chapter 2 analyzes the impact of loss carry forwards on the valuation of companies. Using a simple decision model under … certainty, the discard of loss carry forwards according to § 8c KStG causes severe distortions when selling majority … shareholdings. However, loss carry forwards can be transformed into depreciable assets if the share deal is preceded by an asset …

Germany, Switzerland, Austria and Belgium. Because of the different fiscal treatment in these countries it is possible that …

The dissertation focusses on structural aspects of family firms in Austria. Basis of the underlying data is an …

This paper explores the differences that can exist between individual and aggregate loss guarantees in an environment … resources, e.g., bandwidth or buffer, required to ensure that all individual loss measures remain below their desired target …. This paper's contributions are in developing analytical models that enable the evaluation of individual loss probabilities …

provide micro evidence that the job search environment of unemployed workers is non-stationary because of loss of skills. …

sogenannten Konzern-Sell-offs, den Verkauf von Konzerneinheiten, in diesem Fall an eine Beteiligungsgesellschaft (auch Private …, Informationsasymmetrie und sogar Fehlen von Informationen – die diese Konzern-Sell-offs (häufig auch Carve-outs genannt; gemeint ist der …-out-Strukturen im Fall von Konzern-Sell-offs an Beteiligungsgesell-schaften angewandt werden können, um dem bei Konzern-Sell-offs häufig …