US-amerikanische Subpart F-legislation und deutsche by Julia Trennheuser

By Julia Trennheuser

Um eine künstliche Gewinnverlagerung ins steuerlich günstigere Ausland zu vermeiden, haben die united states 1962 sog. „controlled international corporation principles“ in ihr Steuerrecht eingeführt. Diese waren Vorbild des deutschen Gesetzgebers bei der Gestaltung der §§ 7-14 AStG, welche in der steuerlichen Praxis und der Literatur seit ihrer Einführung auf beträchtliche Kritik stoßen. Julia Trennheuser verfolgt erstmals den Ursprung dieser Kritik und weist nach, dass sich die Probleme der §§ 7-14 AStG aus ihrer Orientierung an der US - Vorschrift ergeben.

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Grundlagen der Steuerlehre: Prüfungsrelevantes Wissen by Volker Beeck

By Volker Beeck

Das Buch umfasst in kompakter Weise das gesamte f?r ein wirtschafts-wissenschaftliches Studium ben?tigte steuerliche Grundwissen. Gleichzeitig bietet es f?r die berufliche Weiterbildung kompaktes Orientierungswissen. Konzentriert und pr?zise werden die wirtschaftlich bedeutsamen Teile des Steuerrechts und der betriebswirtschaftlichen Steuerlehre erkl?rt. An der Praxis ausgerichtete Beispiele mit Musterl?sungen unter Verwendung der amtlichen Formulare vermitteln dem Leser Kompetenz in der Anwendung des Stoffs. Klausurschemata zu allen wichtigen Bereichen sichern den Erfolg in schriftlichen und m?ndlichen Pr?fungen.

Die 3., ?berarbeitete Auflage wurde um eine Einf?hrung in die Erbschaft- und Schenkungsteuer als auch den zum besseren Verst?ndnis dieser Steuerarten wichtigen Grundlagen des Bewertungsrechts erweitert.
Zus?tzlich zum Buch stellt ein kostenloser Online-Service erg?nzende ?bungsf?lle bereit. In Ihrer Verbindung mit dem Buch bieten Sie dem Leser h?chste Aktualit?t und eine F?lle an erg?nzendem Lern- und ?bungsmaterial zur Vertiefung des Stoffs und zur Vorbereitung auf Klausuren.

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At your own risk! : how the risk-conscious culture meets the by Gary S. Lynch

By Gary S. Lynch

According to over thirty years of expertise, well-known chief Gary Lynch unearths during this crucial advisor a video game plan to spot and deal with a variety of hazards confronted during this courageous new globalized international of fixing marketplace dynamics and intricate high-tech worth networks. This groundbreaking publication articulates an experienced-based and spot-on evaluation of danger administration realities that each one agencies may still make middle to their company cultures

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The Development of the AMerican Public Accounting by T.A. Lee

By T.A. Lee

The e-book provides a chain of researched biographies of professional accountants who immigrated to the U.S. and constructed their careers there within the overdue nineteenth and early 20th century. 

This volume is a tribute to the efforts of a comparatively small workforce of Scots who helped to set up and nurture American public accountancy at a time whilst call for for its prone significantly handed the power of native-born accountants to supply them.

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Small Business Accounting Made Simple by Andy Lymer

By Andy Lymer

The books during this bite-sized new sequence comprise no complex ideas or tough fabrics, making them excellent for the busy, the time-pressured or the in simple terms curious. Small company Accounting Made effortless is a quick, easy and to-the-point consultant to the artwork of dealing with what you are promoting books and debts. in precisely ninety six pages, Small enterprise Accounting assumes that you just recognize not anything in any respect approximately enterprise documents and debts and provides a procedure for company proprietors who desire a uncomplicated, effortless and, certainly, quickly method of booklet holding. TAKE keep watch over OF YOUR funds SIMPLFY YOUR ACCOUNTING process verify enterprise functionality RUN YOUR BOOKS WITH self assurance reduce tension

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Breakeven Analysis: The Definitive Guide to by Michael Cafferky

By Michael Cafferky

This moment version maintains with the profitable entire number of cost-volume-pro t purposes. even if you are a enterprise expert, entrepreneur, enterprise professor, or scholar, you'll bene t from this one cease how-to ebook of formulation, reasons, and examples. This new version bargains quite a lot of subject matters, from calculating uncomplicated breakeven, to facing a number of items, combined expenses, altering expenses, and altering costs. Michael E. Cafferky is the Ruth McKee Chair for Entrepreneurship and company Ethics at Southern Adventist University's college of industrial and administration. In an addition to a doctoral measure in enterprise from Anderson collage Falls college of commercial he additionally holds masters levels in public healthiness and faith. the writer of 8 books, Cafferky is a member of the Academy of administration and the Christian company college organization. He has bought Southern's President's Award for Excellence in Scholarship and the nationwide Sharon Johnson Award from the Christian company college organization

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The Digital Currency Challenge: Shaping Online Payment by P. Mullan

By P. Mullan

Deepest on-line electronic forex structures supply humans available, handy, and cheap daily monetary instruments open air of conventional bank-owned and operated systems. electronic foreign money platforms facilitate neighborhood and foreign fund transfers, on-line and offline funds, and easy cash-to-digital daily monetary items with out the necessity for a traditional checking account of any retail financial institution product. over the last numerous years, Bitcoin has grown into a good person-to-person and person-to-business check process with out the backing of any financial institution or bank. This phenomenon is generating a brand new point of an on- and offline trade and a society even more attuned to electronic forex systems.

The electronic forex problem info how new 2007-2008 U.S. criminal concerns surrounding electronic forex items pressured businesses from the U.S. industry and prompted the Treasury division to enact stricter laws. Mullan profiles new and cutting edge modern-day electronic forex platforms, equivalent to Bitcoin, and illustrates how software program designers and fiscal theorists use new expertise to bypass present U.S. laws. This paintings additionally explains how new electronic forex platforms will not be simply software program items, yet instruments delivering monetary freedom to humans in nations everywhere in the global.

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Fair Value Accounting: Key Issues Arising from the Financial by E. Menicucci

By E. Menicucci

The 2008 monetary challenge has grew to become a focus at the function of monetary reporting during periods of financial downturn. In analysing the monetary challenge, many commentators have attributed blame to reasonable price accounting (FVA) as a result of pro-cyclical influence it in all likelihood introduces in banks' monetary statements. This ebook discusses how FVA impacts monetary reporting in the course of a monetary concern. It offers an in-depth research of the major advantages and negatives of FVA, and discusses the arguable perform of trade-offs with ancient rate accounting (HCA). It presents an summary of the foundations and functions of FVA, and explains its effect on banks' monetary statements. Investigating the impact of FVA at the volatility of profits and regulatory capital in ecu banks, the ebook asks even if incremental volatility is certainly mirrored in financial institution proportion costs. It examines empirical facts to quantify the position that FVA could have performed in instances of tension within the banking zone, either in Europe and somewhere else. reasonable worth Accounting explores the feedback FVA has bought regardless of its perceived benefits, and summarizes some of the opposing perspectives of events during this significant coverage debate, which has concerned banking and accounting regulators from around the globe.

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