Der Beitrag untersucht den Einfluss der Unternehmensteuerreform 2008 in Deutschland auf die effektive Steuerbelastung mittelständischer Unternehmen. Aus der Sicht internationaler Investoren verbessert sich die steuerliche Standortattraktivität Deutschlands gemessen an der effektiven...

Australian federal Governments' increasingly broaden and tinker with a range of small business tax concessions as they seek electoral support from an estimated 2.7 million small businesses. Consequently, a plethora of costly tax concessions for small business has emerged. Their complexity...

This paper examines the Small Business Entities (SBE) tax concessions that replaced the former Simplified Tax System (STS) concessions on 1 July 2007. Given that the former STS concessions have been subject to much criticism by commentators, professional and government bodies this paper firstly...

This paper examines the Small Business Entities (SBE) income tax accounting concessions (for prepaid expenses; depreciating assets and trading stock ) that replaced the former Simplified Tax System (STS) concessions on 1 July 2007. Given that the former STS concessions have been subject to much...

The problem of taxpayers claiming income tax loss deductions for hobby/lifestyle activities has been a perennial issue for the Australian income tax system. As a result of the 1999 Review of Business Taxation's (herein after the ‘Review') report the federal Government introduced non-commercial...

As a result of the Commonwealth Government's massive tax reform agenda flowing from the 1999 Ralph Report the non-commercial loss provisions [NCL] applied from the income tax year ended 30 June 2001 to tighten the extent to which individuals can offset losses from non-commercial activities...

This paper examines Australia's 2009 Henry Review recommendations on small business taxation. In doing so this paper analyses these recommendations having regard to the issue of defining a small business and by examining the various rationales that are commonly extended for such concessions....

With the advent of the global financial crisis this is clearly a challenging time for small business. Whilst the former Coalition Government introduced a succession of small business incentives, as commentators have noted these ‘benefits' are some what problematical. In light of the recent...

As result of the Government's massive tax reform agenda flowing from the 1999 Ralph Report the non-commercial loss [NCL] provisions applied from the income tax year ended 30 June 2001 to tighten the extent to which individuals can offset losses from non-commercial activities against other...

In 1996 the Commonwealth Government embarked on a campaign to helping Australia's 860,000 small businesses from the constraints of crippling taxes and red tape with the establishment of the Small Business Deregulation Taskforce. Notwithstanding the efforts of the taskforce the income tax laws...