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Displaying results 1 to 14 of 14.

  1. Sachzuwendungen an Arbeitnehmer
    ein ABC der typischen Sachzuwendungen und deren steuerliche Behandlung
    Author: Karbe-Geßler, Daniela
    Published: Mai 2018
    Publisher:  Verlag des wissenschaftlichen Instituts der Steuerberater GmbH, Berlin

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    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
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    A 276299
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    Source: Union catalogues
    Language: German
    Media type: Book
    Format: Print
    ISBN: 394688301X; 9783946883012
    Other identifier:
    9783946883012
    Edition: 2. Auflage
    Series: Praktikerwissen kompakt ; Nr. 11
    Subjects: Lohnsteuer; Geldwerter Vorteil; Steuerrecht; Deutschland
    Scope: 230 Seiten
  2. Klausurenkurs im Steuerrecht
    ein Fall- und Repetitionsbuch
    Author: Desens, Marc; Tappe, Henning
    Published: [2018]
    Publisher:  C.F. Müller, Heidelberg ; ProQuest, [Ann Arbor, Michigan]

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    Universität Frankfurt, Elektronische Ressourcen
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    Universitätsbibliothek Kassel, Landesbibliothek und Murhardsche Bibliothek der Stadt Kassel
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    Source: Union catalogues
    Language: German
    Media type: Ebook
    Format: Online
    ISBN: 9783811475243
    Other identifier:
    9783811475243
    RVK Categories: PP 3020 ; PP 3907
    DDC Categories: 340
    Edition: 5., neu bearbeitete Auflage
    Series: Schwerpunkte Klausurenkurs
    Jura auf den [Punkt] gebracht
    Subjects: Steuerrecht; Rechtsfall; Bearbeitung; Betriebsstätte; Wiederholung; Schadensersatz
    Other subjects: Herrmann (1958-)
    Scope: 1 Online-Ressource (959 Seiten)
    Notes:

    Description based on publisher supplied metadata and other sources
  3. Grenzüberschreitende Spenden
    Author: Voldrich, Raika
    Published: 2018
    Publisher:  Lang, Frankfurt am Main ; Peter Lang, International Academic Publishers, Bern

    Gemeinnützige Körperschaften, die sich im Wesentlichen aus Spenden finanzieren, haben in Deutschland, aber auch in anderen Staaten eine erhebliche wirtschaftliche Bedeutung. Trotz einiger Ansätze, das Gemeinnützigkeits- und Spendenrecht zu... more

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    Gemeinnützige Körperschaften, die sich im Wesentlichen aus Spenden finanzieren, haben in Deutschland, aber auch in anderen Staaten eine erhebliche wirtschaftliche Bedeutung. Trotz einiger Ansätze, das Gemeinnützigkeits- und Spendenrecht zu europäisieren, verharrt der deutsche Gesetzgeber in seiner nationalen Ausrichtung. Die Autorin untersucht die geltende Rechtslage auf ihre Europarechtskonformität und geht der Frage nach, unter welchen Voraussetzungen grenzüberschreitende Spenden im Inland steuerlich anerkannt werden können. Zudem werden die Rechtsschutzmöglichkeiten des Spenders im Rahmen von Art. 267 AEUV erörtert. Ausgehend von diesen Fragen erarbeitet die Autorin Regelungsvorschläge für eine internationale Öffnung des Spendenrechts auf nationaler, bilateraler und supranationaler Ebene unterbreitet.

     
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    Source: Union catalogues
    Language: German
    Media type: Ebook
    Format: Online
    ISBN: 9783631765739; 9783631765746
    Other identifier:
    DDC Categories: 340
    Series: Forum Unternehmens-, Steuer- und Bilanzrecht ; 10
    Subjects: Gemeinnützigkeit; Spende; Stiftungsrecht; Steuerrecht; Steuervergünstigung; Rechtsvereinheitlichung; Vorlegungspflicht; Grenzüberschreitung
    Scope: 1 Online-Ressource
  4. Klausurenkurs im Steuerrecht
    Ein Fall- und Repetitionsbuch
    Author: Birk, Dieter; Desens, Marc; Tappe, Henning
    Published: 2018
    Publisher:  CF Müller, Heidelberg ; C.F. Müller

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  5. Corporate tax regime and international allocation of ownership
    Author: Becker, Johannes; Runkel, Marco
    Published: 2018
    Publisher:  Universitätsbibliothek Magdeburg, Magdeburg

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  6. juris PartnerModul Stotax Verkehrs- und Erbschaftsteuer
    partnered by Stollfuß Medien
    Contributor: jurisAllianz (Publisher)
    Published: 2018
    Publisher:  Juris Saarbrücken, Saarbrücken

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    Source: Union catalogues
    Contributor: jurisAllianz (Publisher)
    Language: German
    Media type: Ebook
    Format: Online
    ISBN: 9783863302146; 3863302141
    Other identifier:
    9783863302146
    Series: juris PartnerModule
    Other subjects: (Produktform)Digital; (Zielgruppe)Fachpublikum/ Wissenschaft; (Zielgruppe)Steuerberater, Fachanwälte Steuerrecht; Online Gesetze; Online Literatur; Online Tabellen etc.; Steuerrecht; Stotax; juristische Literatur; (VLB-WN)9776: Nonbooks, PBS / Recht/Steuern
    Scope: Online-Ressource
  7. juris PartnerModul Stotax Ertragsteuern
    partnered by Stollfuß Medien
    Contributor: jurisAllianz (Publisher)
    Published: 2018
    Publisher:  Juris Saarbrücken, Saarbrücken

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    Source: Union catalogues
    Contributor: jurisAllianz (Publisher)
    Language: German
    Media type: Ebook
    Format: Online
    ISBN: 9783863302122; 3863302125
    Other identifier:
    9783863302122
    Series: juris PartnerModule
    Other subjects: (Produktform)Digital; (Zielgruppe)Fachpublikum/ Wissenschaft; (Zielgruppe)Steuerberater, Fachanwälte Steuerrecht; Online Gesetze; Online Literatur; Online Tabellen etc.; Steuerrecht; Stotax; juristische Literatur; (VLB-WN)9776: Nonbooks, PBS / Recht/Steuern
    Scope: Online-Ressource
  8. Grenzüberschreitende Spenden
    Author: Voldrich, Raika
    Published: [2018]
    Publisher:  Peter Lang, Berlin

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  9. Le poids et la structure des prélèvements obligatoires sur les entreprises industrielles
    Published: Mai 2018
    Publisher:  Coe-Rexecode, Paris

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    Fachinformationsverbund Internationale Beziehungen und Länderkunde
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    Source: Union catalogues
    Language: French
    Media type: Book
    Format: Online
    Series: Document de travail / Coe-Rexecode ; n° 68
    Subjects: Unternehmen; Industrie; Steuer; Direkte Steuer; Steuersystem; Steuerpolitik; Steuereinnahmen; Steuerrecht; Ertragsteuer
    Scope: 1 Online-Ressource (105 Seiten)
  10. Tax and non-tax
    charges for businesses
    Author: Jamroży, Marcin
    Published: 2018
    Publisher:  Oficyna Wydawnicza SGH - Szkoła Główna Handlowa, Warszawa

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    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
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    B 419528
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Print
    ISBN: 9788380302655; 8380302656
    Edition: First edition
    Subjects: Steuersystem; Steuervergünstigung; Steuerbelastung; Unternehmensbesteuerung; Steuerrecht; Polen
    Scope: 139 stron, ilustracje, 24 cm
    Notes:

    Bibliografia na stronach 137-139
  11. Grenzüberschreitende Spenden
    Author: Voldrich, Raika
    Published: 2018
    Publisher:  Peter Lang GmbH, Internationaler Verlag der Wissenschaften, Frankfurt a.M.

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  12. Loss carryover provisions
    measuring effects on tax symmetry and automatic stabilisation
    Author: Hanappi, Tibor
    Published: 2018
    Publisher:  OECD Publishing, Paris

    Loss carryover provisions are an essential part of corporate tax systems. Economic theory suggests that perfect intertemporal loss offsets are a necessary condition for the neutrality of corporate taxation across investment projects with different... more

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    Staatsbibliothek zu Berlin - Preußischer Kulturbesitz, Haus Unter den Linden
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    Universität Potsdam, Universitätsbibliothek
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    Loss carryover provisions are an essential part of corporate tax systems. Economic theory suggests that perfect intertemporal loss offsets are a necessary condition for the neutrality of corporate taxation across investment projects with different risk profiles. However, in practice the tax treatment of losses does often not reach this standard, e.g., due to lack of inflation indexation or tax offset restrictions. Using detailed country-level information, this paper presents two tax policy indices capturing the effects of carryover provisions on tax symmetry and stabilisation across a total of 34 OECD and non-OECD countries. The tax symmetry index captures the effectiveness of carryover provisions, including carry-forwards and carry-backs, relative to full symmetry, while the stabilisation index captures the proportion of an adverse revenue shock on loss-making firms which is absorbed by the corporate tax system. The results show that only 18 countries provide unlimited carry-forwards and most countries do not index tax losses to inflation; only 9 countries provide carry-backs while 8 countries limit the amount of tax losses which can be offset in any given year. Cross-country comparison of the two indices suggests that these restrictions have significant impacts on tax symmetry and stabilisation. Perfect tax symmetry is not achieved by the majority of the included corporate tax systems thus implying possible tax-induced distortions towards less risky projects.

     
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    Source: Staatsbibliothek zu Berlin
    Language: English
    Media type: Book
    Format: Online
    Other identifier:
    Series: OECD taxation working papers ; no. 35
    Subjects: Verlustverrechnung; Unternehmensbesteuerung; Steuerrecht; Welt; Taxation
    Scope: 1 Online-Ressource (circa 36 Seiten), Illustrationen
  13. How should the government bring small firms into the formal system?
    Experimental evidence from Malawi
    Author: Campos, Francisco; Goldstein, Markus P.; McKenzie, David J.
    Published: October 2018
    Publisher:  World Bank Group, Washington, DC

    Developing country governments seek to reduce the pervasive informality of firms for multiple reasons: increasing the tax base, helping firms access formal markets and grow, increasing the rule of law, and as a means to obtain data that can be used... more

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    Max-Planck-Institut für Bildungsforschung, Bibliothek und wissenschaftliche Information
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    Developing country governments seek to reduce the pervasive informality of firms for multiple reasons: increasing the tax base, helping firms access formal markets and grow, increasing the rule of law, and as a means to obtain data that can be used for other government functions. However, there is debate as to the best approach for achieving these goals. This study conducted a randomized experiment in Malawi to test three alternatives: (a) assisting firms to obtain a business registration certificate that offers access to formal markets but imposes no tax obligations; (b) assisting firms to obtain business registration and tax registration; and (c) supplementing the assistance to obtain business registration with a bank information session intended to help firms utilize one of the key potential benefits of formalizing. The study finds incredibly high demand for obtaining a formal status that is separate from tax obligations, and very low take-up of tax registration. Business registration alone has no impact on access to formal markets or firm performance. However, coupling registration assistance with the bank information session increases the use of formal financial services, and results in increases in firm sales by 20 percent and profits by 15 percent. The results highlight the advantages of separating business and tax registration, but also the need to assist firms in benefiting from their new formal status

     
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    Source: Staatsbibliothek zu Berlin
    Language: English
    Media type: Book
    Format: Online
    Other identifier:
    hdl: 10986/30510
    Series: Policy Research Working Paper ; 8601
    Subjects: Unternehmen; Klein- und Mittelbetrieb; Schattenwirtschaft; Kleingewerbe; Steuer; Steuerrecht; Marktzugang; Wirtschaftswachstum; Wirtschaftspolitik; ACCESS TO FINANCE; AFRICA GENDER POLICY; BANKING; BUSINESS REGISTRATION; FINANCIAL SERVICES; FIRM PERFORMANCE; GENDER INNOVATION LAB; GOVERNMENT; INFORMALITY; MICROENTERPRISE; REGULATION; SMALL AND MEDIUM ENTERPRISES; TAX REGISTRATION; TAXATION; WOMEN AND PRIVATE SECTOR DEVELOPMENT
    Scope: 1 Online-Ressource (51 Seiten), Diagramme
    Notes:

    Literaturverzeichnis, Literaturhinweise, Annex, Tabellen
  14. Loss carryover provisions
    measuring effects on tax symmetry and automatic stabilisation
    Author: Hanappi, Tibor
    Published: 2018
    Publisher:  OECD Publishing, Paris

    Loss carryover provisions are an essential part of corporate tax systems. Economic theory suggests that perfect intertemporal loss offsets are a necessary condition for the neutrality of corporate taxation across investment projects with different... more

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    Loss carryover provisions are an essential part of corporate tax systems. Economic theory suggests that perfect intertemporal loss offsets are a necessary condition for the neutrality of corporate taxation across investment projects with different risk profiles. However, in practice the tax treatment of losses does often not reach this standard, e.g., due to lack of inflation indexation or tax offset restrictions. Using detailed country-level information, this paper presents two tax policy indices capturing the effects of carryover provisions on tax symmetry and stabilisation across a total of 34 OECD and non-OECD countries. The tax symmetry index captures the effectiveness of carryover provisions, including carry-forwards and carry-backs, relative to full symmetry, while the stabilisation index captures the proportion of an adverse revenue shock on loss-making firms which is absorbed by the corporate tax system. The results show that only 18 countries provide unlimited carry-forwards and most countries do not index tax losses to inflation; only 9 countries provide carry-backs while 8 countries limit the amount of tax losses which can be offset in any given year. Cross-country comparison of the two indices suggests that these restrictions have significant impacts on tax symmetry and stabilisation. Perfect tax symmetry is not achieved by the majority of the included corporate tax systems thus implying possible tax-induced distortions towards less risky projects.

     
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    Source: Staatsbibliothek zu Berlin
    Language: English
    Media type: Book
    Format: Online
    Other identifier:
    Series: OECD taxation working papers ; no. 35
    Subjects: Verlustverrechnung; Unternehmensbesteuerung; Steuerrecht; Welt; Taxation
    Scope: 1 Online-Ressource (circa 36 Seiten), Illustrationen