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1دورية أكاديمية
Alternate Title: Advice on innovative company start-ups by tax consultants. (English)
المؤلفون: Pottebaum, Deike, Jungen, André
المصدر: FinanzRundschau; Feb2023, Vol. 105 Issue 3, p98-111, 14p
مصطلحات موضوعية: TAX consultants, CONSULTING firms, DEMOGRAPHIC change, BUSINESS tax, PROFESSIONAL employees, DIGITIZATION, NEW business enterprises, AUTOMATION, CONSULTANTS
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2دورية أكاديمية
Alternate Title: The choice of legal form for income tax purposes from the perspective of start-ups in particular consideration of corporate tax option. (English)
المؤلفون: Kleen, Christian
المصدر: FinanzRundschau; Dec2022, Vol. 104 Issue 24, p1115-1127, 13p
مصطلحات موضوعية: TAX incidence, TAX laws, LEGAL remedies, LIFE cycles (Biology), DECISION making, CORPORATE taxes, SIMULATION methods & models, NEW business enterprises, SECONDARY analysis
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3دورية أكاديمية
Alternate Title: The taxation of employee participations according to § 19a EStG in the version of the Fund Location Act. (English)
المؤلفون: Zapf, Alexander
المصدر: FinanzRundschau; 2022, Vol. 104 Issue 10, p437-448, 12p
مصطلحات موضوعية: DEFERRED tax, EMPLOYEE participation in management, CORPORATE taxes, EMPLOYEE benefits, NEW business enterprises, CAPITAL investments, TAX laws, TAX benefits, PROBLEM solving, INCOME tax
مصطلحات جغرافية: GERMANY
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4دورية أكاديمية
Alternate Title: The taxation of employee participations according to § 19a EStG in the version of the Fund Location Act. (English)
المؤلفون: Zapf, Alexander
المصدر: FinanzRundschau; 2022, Vol. 104 Issue 9, p437-448, 12p
مصطلحات موضوعية: DEFERRED tax, EMPLOYEE participation in management, CORPORATE taxes, NEW business enterprises, TAX benefits, PROBLEM solving, TAX laws, OPEN-ended questions, TAXATION, INCOME tax
مصطلحات جغرافية: GERMANY
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5دورية أكاديمية
Alternate Title: The Reform of the Taxation of Partnerships - A Statement. (English)
المؤلفون: Prinz, Ulrich
المصدر: FinanzRundschau; 2022, Vol. 104 Issue 2, p61-64, 4p
مصطلحات موضوعية: FAMILY-owned business enterprises, NEW business enterprises, TAX laws, BUSINESS partnerships, FINANCIAL statements, EUROPEAN Union law, TAXATION, ASSET management, ASSETS (Accounting), CIVIL law, FAMILY business succession, SUCCESSION planning
مصطلحات جغرافية: GERMANY
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6دورية أكاديمية
Alternate Title: To evaluate startup shares in the light of the reform of the taxation of employee equity investments by the Fund Location Act. (English)
المؤلفون: Rapp, David J., Eickes, Stefan
المصدر: FinanzRundschau; Jul2021, Vol. 103 Issue 14, p691-694, 4p
مصطلحات موضوعية: NEW business enterprises, STOCKS (Finance), EQUITY (Real property), CORPORATE tax laws
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7دورية أكاديمية
Alternate Title: Convertible bond - Clarity for a tax attractive form of financing. (English)
المؤلفون: Holle, Florian, Tschatsch, Marcel
المصدر: FinanzRundschau; Oct2018, Vol. 100 Issue 19, p884-888, 5p
مصطلحات موضوعية: NEW business enterprises, CORPORATE finance, INTEREST rates, TAXATION, COMMERCIAL law
مصطلحات جغرافية: GERMANY
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8دورية أكاديمية
Alternate Title: Economic reasons justifying the conclusion of a transaction under conditions that are not "foreign" - ECJ, judgment of 31.5.2018 - case C-382/16 - Hornbach, FR 2018, 596. (English)
المصدر: FinanzRundschau; Jan2019, Vol. 101 Issue 1, p44-44, 1p
مصطلحات موضوعية: NEW business enterprises
الشركة/الكيان: GERMANY. Bundesministerium der Finanzen