natürliche Experimente ausgewertet, die sich aus Reformen der Alterssicherungssysteme in Deutschland und der Schweiz ergeben …

Germany, Switzerland, Austria and Belgium. Because of the different fiscal treatment in these countries it is possible that … unterschiedlichen Rechtslagen zur Besteuerung von Aktienoptionen beim Begünstigten in den betrachteten Ländern (Deutschland, Schweiz …, Österreich und Belgien) dargestellt. Die Besteuerung in der Schweiz, Österreich und Belgien erweist sich im Fall der …

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

, and provide a source of revenue for the Government. DOE solicited interest in leasing its distribution facilities in a … notice published March 16, 1994. In response, industry has expressed interest in leasing the St. James Terminal, as well as … Assessment describes the proposed leasing operation, its alternatives, and potential environmental impacts. Based on this …

for establishing commercial oil shale and tar sands leasing programs in Colorado, Wyoming, and Utah. This PEIS evaluates … leasing of oil shale resources within the three states and of tar sands resources within Utah. The scope of the analysis of … the PEIS also includes an assessment of the potential effects of future commercial leasing. This Class I cultural …

was developed. A computerized data base on the non-competitive leasing program is described here. The required data were … competitive leasing history by KGRA, pre-lease exploratory permits, post-lease exploratory permits, post-lease drilling permits …

technologies and business strategies have been proposed to address some of these cost and utility issues: battery leasing, battery …