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Bei einer Unternehmensbewertung nach IDW müssen grundsätzlich persönliche Einkommensteuern berücksichtigt werden. Nach … value. Until 2000 Germany had a Corporation Tax Imputation System. Foreign income often was tax-exempt on a corporate level …
Persistent link: https://www.econbiz.de/10009228787
The article identifies and reveals the essence of functional elements of corporate tax management, which are tax planning, tax analysis, tax accounting and reporting, tax control and tax monitoring. The article builds a functional model of corporate tax management that reflects interaction of...
Persistent link: https://www.econbiz.de/10010855365
В статье определена и раскрыта сущность функциональных элементов корпоративного налогового менеджмента, которыми являются налоговое планирование, налоговый...
Persistent link: https://www.econbiz.de/10011215680
The increased promotion of energy production from biomass on European and national level leads to land use conflicts on regional and local level. These conflicts appear usually in the legal planning processes during the construction of biogas plants. Whereas the steering possibilities for...
Persistent link: https://www.econbiz.de/10011266697
The architecture of governance structures for renewable energies in Germany is characterized by a duality of economic …Die Architektur der Governance-Strukturen für erneuerbare Energien in Deutschland ist durch eine Dualität von …
Persistent link: https://www.econbiz.de/10011266712
Die Energiewende und der Ausbau der erneuerbaren Energien in Deutschland befinden sich an einem Punkt, an dem neben den …The 'Energiewende' (energy transition) and the expansion of renewable energies in Germany is at a point, where, beside …
Persistent link: https://www.econbiz.de/10011266725
Die Energiewende und der Ausbau der erneuerbaren Energien in Deutschland befinden sich an einem Punkt, an dem neben den …The 'Energiewende' (energy transition) and the expansion of renewable energies in Germany is at a point, where, beside …
Persistent link: https://www.econbiz.de/10011266740
This paper proposes a new framework for studying the effects of monetary policy on business investment. Important ambiguities with the modeling of investment dynamics and interactions between real and financial decisions suggest modeling investment spending as a VAR. Based on a panel of...
Persistent link: https://www.econbiz.de/10005083170
Persistent link: https://www.econbiz.de/10005013082
Persistent link: https://www.econbiz.de/10005013084