financing arrangements between a parent company and its worldwide affiliates can be a source of tax minimization. Design … worth some degree of complexity. Research limitations/implications – When managers have to decide on financing plans …

Einkommensteuer unterliegen. Auch die Anreize Aktienrückkäufe zu tätigen, wie sie seit 1998 auch in Deutschland möglich sind, hat sich … rate. A similar statement holds for the incentives to carry out share repurchases that in Germany have been allowed only …

to analyse the use and structure of the innovative financing instruments in Germany. Based on a survey addressed to …Innovative financing instruments are well‐known in Anglo‐American real estate finance markets. This study is the first … German banks offering real estate financing, instrument‐ and bank‐type specific patterns and reimbursement schemes are …

. A case study on estimating the cost of capital has been conducted with a single manufacturing firm in Germany. Findings …

Germany (FRG) during the period 1982-1991. Major findings of this paper are as follows: 1) With the aggregated trade data, the …

production plant in a foreign country that produces goods similar to those produced in Germany (i. e. is a horizontally …

policy on prices, consumption and trade in Germany within a theoretical and quantitative analysis; (ii) to elaborate the … less the case for Germany, given the allocation of import licences in the European banana trade and the common financial … Bananenmarktordnung auf Preisbildung, Verbrauch und Handel in Deutschland im Rahmen einer theoretischen und empirischen Analyse …

Verteilungswirkungen verschiedener Reformszenarien der Finanzierung der Gesetzlichen Krankenversicherung verwendet. Trotz ihres Alters … redistributional effects of different health care financing reforms under discussion or already introduced to the statutory sickness … funds in Germany. Though quite aged, the data used is the youngest appropriate dataset available. Neither of the simulation …

USA sowie die Russische Offensive bei Stalingrad haben sich negativ für Deutschland ausgewirkt. Auf der anderen Seite …