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  • Das Prinzip der Selbstverantwortungby Karl Riesenhuber

    Mohr Siebeck 2012; US$ 59.24

    Hauptbeschreibung Ob Finanzkrise, Europäische Rechtsangleichung, Verbraucherschutz oder Scheidungsfolgen: Selbstverantwortung, das Gegenstück der individuellen Freiheit, ist ein fundamentales Prinzip unserer (Privat-) Rechtsordnung. Indes wird ihr zumeist wenig Aufmerksamkeit geschenkt. Das mag seinen Grund darin haben, dass man lieber das Süße als... more...

  • No. 11: The Taxation of Employee Stock Optionsby OECD Publishing

    Organisation for Economic Co-operation and Development 2006; US$ 56.00

    Employee stock option plans have become a common component of remuneration packages in multinational enterprises. This publication presents and examines the many important tax issues that arise for beneficiaries and companies. . Focusing first on domestic tax issues, it considers what tax treatment would provide no tax-related incentives for a... more...

  • No. 13: Fundamental Reform of Personal Income Taxby OECD Publishing

    Organisation for Economic Co-operation and Development 2006; US$ 42.00

    In a drive to encourage risk-taking, entrepreneurship and competitive fiscal advantage, many OECD countries have reformed their personal income tax system fundamentally over the last two decades.  At the same time, governments are aware that they must maintain taxpayer?s faith in the integrity of their tax systems to fund public spending. Fairness... more...

  • No. 14: Taxation of Capital Gains of Individualsby OECD Publishing

    Organisation for Economic Co-operation and Development 2006; US$ 56.00

    This report investigates policy considerations in the taxation of capital gains of individuals and design features of capital gains tax systems.  Perspectives on these are reported for 20 OECD countries.  Descriptive information on aspects of capital tax rules for gains on domestic assets of resident investors are presented in summary tables... more...

  • N.15 Encouraging Savings through Tax-Preferred Accountsby OECD Publishing

    Organisation for Economic Co-operation and Development 2007; US$ 42.00

    To boost their domestic saving rate, many OECD countries have introduced savings accounts that offer tax advantages, called tax-preferred saving accounts. This report describes and analyses various tax-preferred savings accounts, excluding pension-related accounts, in a cross-section of 11 OECD countries. Based on a comparison of results, the report... more...

  • National Corporate Law in a Globalised Marketby David Milman

    Edward Elgar Publishing 2009; US$ 40.00

    Considers how UK corporate law has been affected by the forces of globalisation. This title examines corporate law regulatory strategy in general, treatment of foreign shareholders and multinational groups, aspects of private international law and issues connected with cross border insolvency. more...

  • Verbriefungszweckgesellschaften in der Konzernbilanzby Marvin Vesper-Gräske

    De Gruyter 2013; US$ 140.00

    Special purpose entities as vehicles for securitizing assets have taken on considerable importance. BilMoG revised the regulation of the requirement for firms to issue a consolidated balance sheet as specified in § 290 HGB The model of uniform management was stricken in favor of an expansion of the concept of control. This work provides... more...

  • Der Staat in der Wirtschafts- und Finanzkriseby

    Richard Boorberg Verlag 2014; US$ 30.54

    Die Reihe »Münchener Reden zur Europäischen Integration« widmet sich einzelnen Vorträgen und Tagungen, die sich mit den verfassungsrechtlichen Grundlagen der Europäischen Integration in den Mitgliedstaaten, den Strukturen des Unionsrechts und der Europäisierung des nationalen öffentlichen Rechts befassen In dieser Reihe erscheinen auch die Dokumentationen... more...

  • Eigenkapitalersetzende Gesellschaftersicherheiten und der Freistellungsanspruch der Gesellschaftby Henning Thonfeld

    Verlag Dr. Otto Schmidt 2005; US$ 98.00

    Der Freistellungsanspruch der Gesellschaft dient dazu, die Gesellschaft vor der Inanspruchnahme durch den Darlehensgeber zu schützen. Das Innenverhältnis zwischen Gesellschafter und Gesellschaft und speziell der Freistellungsanspruch stehen daher im Mittelpunkt der Untersuchung. Aber auch die Stellung des Dritten und dessen Handlungsoptionen innerhalb... more...

  • Die Unternehmensumwandlungby Rolf Schwedhelm

    Verlag Dr. Otto Schmidt 2012; US$ 126.00

    Der Schwedhelm ? ein Standardwerk zur Unternehmensumwandlung. Mit allen steuerrechtlichen Auswirkungen des Umwandlungssteuer-Erlasses und des 3. UmwGÄndG. Wie schon in den bisherigen Auflagen besticht auch die Neuauflage des ?Schwedhelm? durch den genialen Aufbau. Für eine jegliche nur denkbare Umwandlung von einer Rechtsform in die andere werden... more...