Wie werden Kapitalgesellschaften besteuert? Welche Absichten des Gesetzgebers stehen dahinter? Das Fachbuch portioniert die komplexe Materie der Besteuerung von Kapitalgesellschaften sinnvoll und leicht verständlich. Aufeinander aufbauende Fallbeispiele und zusammenfassende Schaubilder...

"A gripping account of taxation told through lively, dramatic, and sometimes ludicrous stories drawn from around the world and across the ages Governments have always struggled to tax in ways that are effective and tolerably fair. Sometimes they fail grotesquely, as when, in 1898, the British...

This book examines existing mineral fiscal policies covering income taxation, royalties, free carried and participative (community and government) interests and also highlights the impacts of these policies on the feasibility of mineral projects as well as on revenue and other benefits to the...