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Author : Peter Handzik
Publisher :
ISBN 13 : 9783503110773
Total Pages : 300 pages
Book Rating : 4.1/5 (17 download)
Download or read book Die neue Erbschaft- und Schenkungsteuer nach der Erbschaftsteuerreform 2008 written by Peter Handzik and published by . This book was released on 2009 with total page 300 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Carolin Braun
Publisher : diplom.de
ISBN 13 : 3836637820
Total Pages : 91 pages
Book Rating : 4.8/5 (366 download)
Download or read book German Inheritance and Gift Tax Reform 2009 written by Carolin Braun and published by diplom.de. This book was released on 2009-11-03 with total page 91 pages. Available in PDF, EPUB and Kindle. Book excerpt: Inhaltsangabe:Introduction: Background and Subject of this Thesis: After long negotiations within the Grand Coalition (Große Koalition) and despite jurisdictional criticisms of numerous points, on 31st December 2008 the new inheritance and gift tax law (Erbschaftsteuerreformgesetz - ErbStRG) was published in the Federal Law Gazette (Bundesgesetzblatt), to become effective on 1st January 2009 just in time to avoid the need for retroactive regulations and the related discussions. This marks the end of the discussion about the future of the inheritance tax that has been started by the decision of the Federal Constitutional Court (Bundesverfassungsgericht - BVerfG) from 7th November 2006. The related uncertainity came to an end, at least for now. In its decision the Federal Constitutional Court states, that the discrepance between fair market value and valuation value for significant groups of assets (business assets, portions of coporations, real estate property and agriculture and forestry (AF) businesses) are violating the principle of equality of § 3 sec. 1 of the German Basic Law (Grundgesetz - GG). The legislative was obliged to define a new legislation in line with the constitution until 31 December 2008, latest. On 11 December 2007, the German Federal Government (Bundesregierung) finally agreed on a draft revision of the inheritance and gift tax law and the valuation law. The German Federal Parliament (Bundestag) passed the inheritance tax reform on 27 November 2008 in the 2nd and 3rd reading, during which the finance committee of the German Parliament (Finanzausschuss des Bundestages) made considerable changes to the original draft. The approval in the German Federal Council (Bundesrat) was obtained in the special session of the council on 5.12.2008, the approval of the Federal President (Bundespräsident) on 24.12.2008. Current Situation: In addition to the changes necessary for constitutional reasons, the central concern of the reform is to simplify business takeover by the successors. However, the legislator neither has had the courage to - as hoped by many - completely abolish inheritance taxation, not did he take the opportunity to perform a complete change of the inheritance taxation system which might become mandatory for constitutional reasons. The result is a compromise between of the various government parties: a law that amends the existing inheritance tax law on which it is based in a limited number of points. The new [...]
Author :
Publisher : Walter de Gruyter
ISBN 13 : 311031228X
Total Pages : 2983 pages
Book Rating : 4.1/5 (13 download)
Download or read book 2011 written by and published by Walter de Gruyter. This book was released on 2013-03-01 with total page 2983 pages. Available in PDF, EPUB and Kindle. Book excerpt: Particularly in the humanities and social sciences, festschrifts are a popular forum for discussion. The IJBF provides quick and easy general access to these important resources for scholars and students. The festschrifts are located in state and regional libraries and their bibliographic details are recorded. Since 1983, more than 639,000 articles from more than 29,500 festschrifts, published between 1977 and 2010, have been catalogued.
Author : Die deutsche Nationalbibliothek
Publisher :
ISBN 13 :
Total Pages : 832 pages
Book Rating : 4.6/5 (438 download)
Download or read book Deutsche Nationalbibliografie written by Die deutsche Nationalbibliothek and published by . This book was released on 2008 with total page 832 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Susanne Kalss
Publisher : Springer
ISBN 13 : 3319180118
Total Pages : 411 pages
Book Rating : 4.3/5 (191 download)
Download or read book Company Law and the Law of Succession written by Susanne Kalss and published by Springer. This book was released on 2015-10-21 with total page 411 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book is one of the first to link company law to the law of succession by concentrating on family businesses. It shows that, to understand the legal framework underlying the daily operations of family businesses, one needs legal analysis, empirical data, psychological and sociological knowledge. The book works on the premise that, since many businesses have been founded by families, practitioners need to develop an understanding of the legal background of such businesses and build up experience to be able to create contracts, trusts, foundations and other legal mechanisms to give shape to systems and procedures for the transfer of shares and control within the family. Comparing the national legal order, techniques, and mechanisms in a range of countries, the book examines parallel developments in these fields of law across the world. Finally, it demonstrates the room for companies, shareholders and the members of a family to develop individual solutions within the legal framework for transferring businesses and shares to the next generation.
Author : Collectif
Publisher : OECD
ISBN 13 : 9789264299337
Total Pages : 112 pages
Book Rating : 4.2/5 (993 download)
Download or read book The Role and Design of Net Wealth Taxes in the OECD written by Collectif and published by OECD. This book was released on 2018-04-16 with total page 112 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report examines and assesses the current and historical use of net wealth taxes, defined as recurrent taxes on individual net assets, in OECD countries. It provides background on the use of wealth taxes over time in OECD countries as well as on trends in income and wealth inequality. It then assesses the case for and against the use of a net wealth tax to raise revenues and reduce inequality, based on efficiency, equity and tax administration considerations. The effects of personal capital income taxes and taxes on wealth transfers are also discussed to understand how these taxes interact with net wealth taxes. Finally, the report looks at practical tax design issues and shows that the way a net wealth tax is designed can have a significant impact on the effectiveness and fairness of the tax. The report concludes with a number of practical tax policy recommendations regarding net wealth taxes.
Author : Sven Steinmo
Publisher : Yale University Press
ISBN 13 : 9780300067217
Total Pages : 304 pages
Book Rating : 4.0/5 (672 download)
Download or read book Taxation and Democracy written by Sven Steinmo and published by Yale University Press. This book was released on 1993-01-01 with total page 304 pages. Available in PDF, EPUB and Kindle. Book excerpt: Examining the structure, politics and historic development of taxation in several countries, this book compares three quite different political democracies. It provides an account of the ways these democracies have financed their welfare programs despite w
Author : David A. Wise
Publisher : University of Chicago Press
ISBN 13 : 0226903222
Total Pages : 428 pages
Book Rating : 4.2/5 (269 download)
Download or read book The Economics of Aging written by David A. Wise and published by University of Chicago Press. This book was released on 2009-05-15 with total page 428 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Economics of Aging presents results from an ongoing National Bureau of Economic Research project. Contributors consider the housing mobility and living arrangements of the elderly, their labor force participation and retirement, the economics of their health care, and their financial status. The goal of the research is to further our understanding both of the factors that determine the well-being of the elderly and of the consequences that follow from an increasingly older population with longer individual life spans. Each paper is accompanied by critical commentary.
Author : Isabell Stamm
Publisher : Budrich Unipress Limited
ISBN 13 : 9783940755889
Total Pages : 387 pages
Book Rating : 4.7/5 (558 download)
Download or read book Doing Succession in Europe written by Isabell Stamm and published by Budrich Unipress Limited. This book was released on 2011 with total page 387 pages. Available in PDF, EPUB and Kindle. Book excerpt: Family enterprises make up the majority of all businesses across Western Europe. Nonetheless, they are seen as an endangered species. Succession is especially critical for their survival. The succession process is shaped by the dynamics of generational relations in the family. Different institutional contexts between countries create diverse conditions for the negotiation between the generations. Doing Succession in Europe examines whether and how succession processes in European family businesses vary. Scholars of the family, capitalism, the welfare state, and law discuss comparative findings and ideas, while business and legal experts highlight the concrete practices. [A few contributions are in German language text with English abstracts.]
Author : OECD
Publisher : OECD Publishing
ISBN 13 : 926434411X
Total Pages : 85 pages
Book Rating : 4.2/5 (643 download)
Download or read book The Role of Digital Platforms in the Collection of VAT/GST on Online Sales written by OECD and published by OECD Publishing. This book was released on 2019-06-20 with total page 85 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report provides practical guidance to tax authorities on the design and implementation of a variety of solutions for digital platforms, including e-commerce marketplaces, in the effective and efficient collection of VAT/GST on the digital trade of goods, services and intangibles. In particular, it includes new measures to make digital platforms liable for the VAT/GST on sales made by online traders through these platforms, along with other measures including data sharing and enhanced co-operation between tax authorities and digital platforms.
Author : Louis Garb
Publisher : Oxford University Press, USA
ISBN 13 : 0199550271
Total Pages : 841 pages
Book Rating : 4.1/5 (995 download)
Download or read book International Succession written by Louis Garb and published by Oxford University Press, USA. This book was released on 2010 with total page 841 pages. Available in PDF, EPUB and Kindle. Book excerpt: Increasing numbers of people have connections with one country, but live and work in another, frequently owning property or investments in several countries. As such, international aspects arise in an increasing number of estates. Different countries may have separate arrangements for ownership, taxation, and succession. International Succession equips practitioners with the information necessary to navigate problems involving these different systems. Although lawyers would often advise only on the law of the jurisdictions in which they are based, seeking advice from lawyers in other countries, this book will save the practitioner the time - and expense - of ascertaining the basics concerning the inheritance systems in different countries, offering clear and easy to use information on the laws of inheritance and succession. Each country's report is based on responses to a comprehensive questionnaire that considers the practical issues arising from the jurisdiction's individual laws, making it easy for users to make specific comparisons between the laws of one country and another. The book covers over fifty countries with entries written by experts from each country, making it an invaluable resource for the busy practitioner. This title is an improved and expanded version of International Succession, edited by Louis Garb and published by Kluwer Law International, 2004. This edition, published in hardback form, will also be supplemented annually in between editions to update the individual country entries.
Author : Ross Anderson
Publisher : John Wiley & Sons
ISBN 13 : 1119642787
Total Pages : 1232 pages
Book Rating : 4.1/5 (196 download)
Download or read book Security Engineering written by Ross Anderson and published by John Wiley & Sons. This book was released on 2020-12-22 with total page 1232 pages. Available in PDF, EPUB and Kindle. Book excerpt: Now that there’s software in everything, how can you make anything secure? Understand how to engineer dependable systems with this newly updated classic In Security Engineering: A Guide to Building Dependable Distributed Systems, Third Edition Cambridge University professor Ross Anderson updates his classic textbook and teaches readers how to design, implement, and test systems to withstand both error and attack. This book became a best-seller in 2001 and helped establish the discipline of security engineering. By the second edition in 2008, underground dark markets had let the bad guys specialize and scale up; attacks were increasingly on users rather than on technology. The book repeated its success by showing how security engineers can focus on usability. Now the third edition brings it up to date for 2020. As people now go online from phones more than laptops, most servers are in the cloud, online advertising drives the Internet and social networks have taken over much human interaction, many patterns of crime and abuse are the same, but the methods have evolved. Ross Anderson explores what security engineering means in 2020, including: How the basic elements of cryptography, protocols, and access control translate to the new world of phones, cloud services, social media and the Internet of Things Who the attackers are – from nation states and business competitors through criminal gangs to stalkers and playground bullies What they do – from phishing and carding through SIM swapping and software exploits to DDoS and fake news Security psychology, from privacy through ease-of-use to deception The economics of security and dependability – why companies build vulnerable systems and governments look the other way How dozens of industries went online – well or badly How to manage security and safety engineering in a world of agile development – from reliability engineering to DevSecOps The third edition of Security Engineering ends with a grand challenge: sustainable security. As we build ever more software and connectivity into safety-critical durable goods like cars and medical devices, how do we design systems we can maintain and defend for decades? Or will everything in the world need monthly software upgrades, and become unsafe once they stop?
Author : Hartmut Berghoff
Publisher : Campus Verlag
ISBN 13 : 359344531X
Total Pages : 323 pages
Book Rating : 4.5/5 (934 download)
Download or read book Varieties of Family Business written by Hartmut Berghoff and published by Campus Verlag. This book was released on 2020-12-16 with total page 323 pages. Available in PDF, EPUB and Kindle. Book excerpt: Familienunternehmen sind in Deutschland und in den USA zentrale Bausteine der jeweiligen Volkswirtschaft. Und doch gibt es signifikante Unterschiede in der Unternehmens- und Familienkultur sowie der institutionellen Umwelt. So wird Deutschland in den USA um seine leistungsstarken Familienunternehmen, vor allem die Hidden Champions, beneidet. Zudem bestehen deutsche Familienunternehmen im Durchschnitt deutlich länger. Wie kam es zu diesen Divergenzen? Die von der Stiftung Familienunternehmen herausgegebene historische Langzeitbetrachtung analysiert die Ursachen und Auswirkungen der Unternehmenslandschaften in beiden Ländern von der Industrialisierung im 19. Jahrhundert bis zur Gegenwart. For an English description see: https://press.uchicago.edu/ucp/books/book/distributed/V/bo86151146.html
Author : Maria Nowak
Publisher : Journal of Juristic Papyr
ISBN 13 :
Total Pages : 520 pages
Book Rating : 4.:/5 (11 download)
Download or read book Wills in the Roman Empire written by Maria Nowak and published by Journal of Juristic Papyr. This book was released on 2015 with total page 520 pages. Available in PDF, EPUB and Kindle. Book excerpt: The present book deals with the testamentary practice as seen through papyri, tablets, doctrinal and literary sources, manuscript tradition, etc. mostly in the period after the constitutio Antoniniana. The aim of Wills in the Roman empire: a documentary approach is to reconstruct how people applied law and how testamentary practice looked like in everyday life: how wills were made and opened, what was the meaning of particular dispositions. These questions constitute a part of a wider discussion concerning the level of knowledge and application of Roman law in the provinces after the edict of Caracalla. The book is supplemented with four Appendices, where all wills from the Hellenistic, Roman, and Byzantine periods are collected for the first time in scholarly literature.
Author : OECD
Publisher : OECD Publishing
ISBN 13 : 9264313796
Total Pages : 640 pages
Book Rating : 4.2/5 (643 download)
Download or read book Taxing Wages 2019 written by OECD and published by OECD Publishing. This book was released on 2019-04-11 with total page 640 pages. Available in PDF, EPUB and Kindle. Book excerpt: This annual publication provides details of taxes paid on wages in OECD countries. It covers personal income taxes and social security contributions paid by employees, social security contributions and payroll taxes paid by employers, and cash benefits received by in-work families. It ...
Author : Tobias Helms
Publisher : Verlag für Standesamtswesen
ISBN 13 : 3801957020
Total Pages : 555 pages
Book Rating : 4.8/5 (19 download)
Download or read book Lebendiges Familienrecht written by Tobias Helms and published by Verlag für Standesamtswesen. This book was released on 2008 with total page 555 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Fabian Schar
Publisher : MIT Press
ISBN 13 : 0262362902
Total Pages : 289 pages
Book Rating : 4.2/5 (623 download)
Download or read book Bitcoin, Blockchain, and Cryptoassets written by Fabian Schar and published by MIT Press. This book was released on 2020-09-01 with total page 289 pages. Available in PDF, EPUB and Kindle. Book excerpt: An introduction to cryptocurrencies and blockchain technology; a guide for practitioners and students. Bitcoin and blockchain enable the ownership of virtual property without the need for a central authority. Additionally, Bitcoin and other cryptocurrencies make up an entirely new class of assets that have the potential for fundamental change in the current financial system. This book offers an introduction to cryptocurrencies and blockchain technology from the perspective of monetary economics.
