This book investigates the taxation of companies under economic and financial distress. A company in economic distress has no or low profitability and a low going-concern value. On the other hand, a company in financial distress is a viable entity with current, but not necessarily long-term,...

In neueren wissenschaftlichen und politischen Diskussionen ist der Beitrag so genannter Diasporagemeinden zur Entwicklung ihrer Herkunftsländer registriert worden. Es besteht jedoch ein erheblicher Wissensbedarf bezüglich (1.) der Typen und Muster ökonomischer, sozialer und kultureller...

The issue of migration and development became in the last years highly relevant on the global policy agenda. Countries and international organisations increasingly perceive migration as a phenomenon that can positively impact development in both migrant receiving and sending countries, provided...