This book explains the theoretical and policy issues associated with the taxation of financial services and includes a jurisdictional overview that illustrates alternative policy choices and the legal consequences of those choices .
A completely updated guide to the laws and regulations governing charitable giving This fully updated Fifth Edition of The Tax Law of Charitable Giving is the definitive resource for nonprofit lawyers, accountants, and fundraising professionals charged with navigating the increasingly complex maze of charitable giving regulations.
Die Verwendung von Finanzinstrumenten mit einer neuartigen Risikostruktur (innovative Finanzinstrumente) kann zu Gefahren für aufsichtsrechtliche Schutzgüter führen, ohne dass der bestehende Regelungsrahmen hierfür ein angemessenes Instrumentarium bereitstellt.
The original theory of capital cost and capital structure put forward by Nobel Prize Winners Modigliani and Miller has since been modified by many authors, and this book discusses some of them.
Target balances are the largest single item in some of the balance sheets of the Eurosystem's national central banks (NCBs), and yet very little is known about them by the general public and even by economists.
Seitdem das Gesetz zur Regelung von öffentlichen Angeboten zum Erwerb von Wertpapieren und von Unternehmensübernahmen im Jahr 2002 in Kraft getreten ist, soll es nunmehr jedem Mehrheitsaktionär einer Aktiengesellschaft oder KGaA möglich sein, Minderheitsaktionäre auszuschließen, wenn der Mehrheitsaktionär bereits im Besitz von 95 Prozent des Grundkapitals der Gesellschaft ist.
Der vorliegende Band Steuerlehre 1 bietet Ihnen in bewährter Didaktik einen schnellen und leicht verständlichen Zugang zu den Grundlagen der Steuerlehre.
The updated definitive reference for nonprofit tax law The Law of Tax-Exempt Organizations is the classic reference for non-profit tax law, written by the most respected name in the field.
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 State.
For nearly 30 years, this work has provided authoritative, in-depth guidance on the law of residence, including most recently the Statutory Residence Test.
Transfer Pricing and Valuation in Corporate Taxation analyzes the disparities between both federal statutes and regulations, and r- ulations and administrative practice, in a highly controversial area of corporate tax policy: intra-company transfer pricing for tax p- poses.
