Narrow search
Showing 1 - 10 of 6,101
Cover Image
Die Rechtsstellung der Bank im Steuerverfahren ihres Kunden
Peschges, Sandra - 2000 - Als Ms. gedr.
Persistent link: https://www.econbiz.de/10004593350
Cover Image
Attribution of profits to permanent establishments of banks within the lending business
Faller, Patrick - 2011
Persistent link: https://www.econbiz.de/10013265871
Cover Image
Grenzüberschreitendes Kreditgeschäft durch Bankbetriebsstätten : Risikoorientierte Gewinnabgrenzung nach Art. 7 OECD-MA 2010
Buchholz, Felix - 2014
Grenzüberschreitend tätige Banken betreiben das Auslandskreditgeschäft vornehmlich durch rechtlich unselbständige Filialen. Auf Ebene des Steuerrechts sind die Erfolgsbeiträge der einzelnen Unternehmensteile zu separieren und zwischen den tangierten Fiskalhoheiten abzugrenzen. Art. 7 Abs. 2...
Persistent link: https://www.econbiz.de/10014017441
Cover Image
FATCA – Foreign Account Tax Compliance Act
Ruckes, Andreas - 2011
Persistent link: https://www.econbiz.de/10009413051
Cover Image
Testing for competition among German banks
Hempell, Hannah S. - 2002
Given the marked reduction in the number of banks in Germany during recent years, the study estimates competitive … several size categories. However, despite the decrease in the number of banks in Germany during the investigated period and a …
Persistent link: https://www.econbiz.de/10011431303
Cover Image
Testing for competition among German banks
Hempell, Hannah S. - 2002
Given the marked reduction in the number of banks in Germany during recent years, the study estimates competitive … several size categories. However, despite the decrease in the number of banks in Germany during the investigated period and a …
Persistent link: https://www.econbiz.de/10001647892
Cover Image
Testing for Competition Among German Banks
Hempell, Hannah Sabine - 2016
Given the marked reduction in the number of banks in Germany during recent years, the study …
Persistent link: https://www.econbiz.de/10012991284
Cover Image
Banks' Equity Stakes and Lending : Evidence from a Tax Reform
von Beschwitz, Bastian - 2019
We study how a bank's equity stake in a borrowing firm affects lending to that firm. Similar to prior papers, we find a positive association between a bank's equity stake in a borrowing firm and lending to that firm. While such a positive cross-sectional correlation may be due to equity stakes...
Persistent link: https://www.econbiz.de/10012905251
Cover Image
Banks' Equity Stakes and Lending : Evidence from a Tax Reform
von Beschwitz, Bastian - 2018
Several papers find a positive association between a bank's equity stake in a borrowing firm and lending to that firm. While such a positive cross-sectional correlation may be due to equity stakes benefiting lending, it may also be driven by endogeneity. To distinguish the two, we study a German...
Persistent link: https://www.econbiz.de/10012920743