New PDF release: Betriebswirtschaftliche Steuerlehre Band 2: Betriebliche

By Dieter Schneeloch

Die betriebswirtschaftliche Steuerlehre für BWLer.

Band 2 dieses zweibändigen Werkes behandelt die Steuerplanung aus der Sicht der einzelnen Unternehmen – das Kerngebiet der Betriebswirtschaftlichen Steuerlehre. Dabei geht es vor allem um methodische Grundlagen, die Steuerbilanzpolitik, die Berücksichtigung von Steuern im Rahmen von Investitions- und Finanzierungsentscheidungen sowie um die steuerlichen Aspekte bei der Rechtsformwahl und beim Rechtsformwechsel. Die Neuauflage beruht auf dem im Sommer 2009 geltenden Rechtsstand. Berücksichtigt sind somit bereits die Anfang 2009 in kraft getretenen Erbschaftsteuerreform, das Bilanzrechtsmodernisierungsgesetz 2009 sowie das im Rahmen des Konjunkturpakets II erlassene Gesetz zur Sicherung der Beschäftigung und Stabilität in Deutschland mit dem veränderten Einkommensteuertarif des Jahres 2010.

* Grundlegende Zusammenhänge und Instrumentarium der betrieblichen Steuerpolitik
* Steuerbilanzpolitik, sonstige zeitliche Einkommensverlagerungspolitik
* Berücksichtigung von Steuern im Rahmen von Investitions- und Finanzierungsentscheidungen
* Rechtsformwahl und Rechtsformwechsel
* Lösungen zu den Aufgaben

Das Buch wendet sich an Studierende der Betriebswirtschaft an Universitäten und Fachhochschulen, Angehörige steuerberatender Berufe, Unternehmensberater und Juristen.

Der Autor
Prof. Dr. Dieter Schneeloch, Steuerberater, ist o. Professor der Betriebswirtschaftslehre an der FernUniversität in Hagen.

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Stephen G. Craft's American Justice in Taiwan: The 1957 Riots and Cold War PDF

By Stephen G. Craft

On could 23, 1957, US military Sergeant Robert Reynolds used to be acquitted of murdering chinese language officer Liu Ziran in Taiwan. Reynolds didn't deny capturing Liu yet claimed self-defense and, like every participants folks army guidance and advisory teams, was once secure less than diplomatic immunity. Reynolds's acquittal sparked a chain of riots throughout Taiwan that turned a global problem for the Eisenhower management and raised severe questions about the felony prestige folks army forces situated round the world.

In American Justice in Taiwan, writer Stephen G. Craft offers the 1st entire research of the factors and outcomes of the Reynolds trial and the resultant protests. After greater than a century of what they perceived as unfair treaties imposed through Western international locations, the Taiwanese looked the designated felony prestige of resident American body of workers with severe mistrust. whereas Eisenhower and his advisers thought of Taiwan to be an important best friend opposed to chinese language communism, the U.S. believed that the Taiwanese govt had instigated the unrest with a purpose to protest the decision and insist criminal jurisdiction over GIs. Regardless, the occasions that transpired in 1957 uncovered the large trouble of utilizing the US's Uniform Code of army Justice (UCMJ) throughout cultures.

Employing meticulous study from either Western and chinese language records, Craft demonstrates that the riots have been in simple terms anti-American in that the Taiwanese rejected the UCMJ, the affording of diplomatic immunity to occupying US forces, and the army courts' interpretation of self-defense. His compelling learn offers a brand new lens wherein to ascertain US--Taiwan relatives within the Nineteen Fifties, US coverage in Asia, and the highly charged and intricate query of the felony prestige folks troops on overseas soil.

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Download e-book for kindle: Titres et bourse – Tome 2: Marchés - Transactions - by Joseph Antoine,Marie-Claire Capiau-Huart,Bruno Colmant

By Joseph Antoine,Marie-Claire Capiau-Huart,Bruno Colmant

Cet ouvrage compte deux tomes, dont le superior s'intitule Instruments financiers. Le moment, Marchés – Transactions – Placements, examine les marchés d’Euronext et plus particulièrement d’Euronext Brussels, les transactions sur tools financiers réalisables sur ces marchés ainsi que les principes fondamentaux de l. a. gestion des placements en tools financiers.

Titres et Bourse est à los angeles fois un ouvrage de référence et un traité pour l’enseignement.

En tant qu’ouvrage d’enseignement, il représente un texte de référence pour les étudiants des facultés de sciences économiques, de sciences de gestion et de droit des universités, des instituts supérieurs de trade, des baccalauréats en droit, comptabilité et assurances.
Il constitue aussi un ouvrage de documentation utile aux professeurs de sciences économiques de l’enseignement secondaire et de merchandising sociale à orientation économique.

Comme ouvrage de référence et pour los angeles formation continuée en matière économique et financière, il répond aux besoins :

  • des décideurs et des formateurs en entreprise ;
  • des cadres de l’administration ;
  • des candidats investisseurs qui veulent voir clair dans l’ensemble des formules de placement proposées par les intermédiaires financiers ;
  • des personnes soucieuses d’actualiser leurs connaissances en matière de strategies boursières, ainsi que des tendencies du droit des sociétés et du droit financier qui leur sont applicables ;
  • des membres des golf equipment d’investissement et des animateurs de pareils groupements.

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Download PDF by Collectif : Déduction des charges professionnelles - 2016: Comment

By Collectif

Les Éditions Anthemis vous proposent un outil complet pour comprendre l. a. déduction des fees professionnelles.

Optimiser l. a. déduction des fees professionnelles pour réduire au mieux l. a. base imposable constitue l’une des préoccupations essentielles de nombre de contribuables, qu’ils soient salariés, indépendants ou dirigeants d’entreprise. los angeles déduction ne se prépare pas au second de los angeles déclaration ou du contrôle, mais bien au second de l. a. dépense, voire au second où on l’envisage.

L’abondante jurisprudence rendue par les cours et tribunaux du will pay en matière de fees professionnelles témoigne de l’importance de l. a. matière et du volumineux contentieux judiciaire qu’elle engendre. En effet, de nombreux contrôles fiscaux portent essentiellement non sur le problème des revenus, mais bien sur une vérification, systématique ou ciblée, du caractère déductible des dépenses exposées et déduites.

Cet ouvrage offre une details précise et actualisée, en mettant l’accent sur l. a. jurisprudence récente. Rédigé dans une optique à l. a. fois pratique et théorique, il permettra au contribuable et à ses conseillers de se préparer et se défendre au mieux en cas de litige.

Cette nouvelle édition intègre les transformations législatives et jurisprudentielles au 1er mai 2016, notamment los angeles consécration jurisprudentielle de los angeles théorie de l. a. rémunération. Le lecteur trouvera également des commentaires avisés sur les circulaires administratives récemment publiées, dont celles régissant l. a. déductibilité des frais de congrès et de séminaires dans le secteur médical. L’ouvrage reprend enfin los angeles mise à jour des nombreux barèmes applicables dans cette matière.

Un ouvrage écrit par des professionnels, pour des professionnels.

À PROPOS DES ÉDITIONS ANTHEMIS

Anthemis est une maison d’édition spécialisée dans l’édition professionnelle, soucieuse de mettre à los angeles disposition du plus grand nombre de praticiens des ouvrages de qualité. Elle s’adresse à tous les professionnels qui ont besoin d’une details fiable en droit, en économie ou en médecine.

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Download e-book for iPad: Emanuel Law Outlines for Wills, Trusts, and Estates (Emanuel by Peter Wendel

By Peter Wendel

the main depended on identify in legislations institution outlines, Emanuel legislation Outlines have been built whereas Steve Emanuel was once a pupil at Harvard legislation and have been the 1st to strategy every one direction from the perspective of the scholar. valuable to be used all through your path and back at examination time, Emanuel legislation Outlines are well-correlated to all significant casebooks that can assist you to create your personal outlines. refined but effortless to appreciate, each one advisor comprises either tablet and specified causes of serious concerns, subject matters, and black letter legislation you need to comprehend to grasp the direction. Quiz your self Q&As, Essay Q&As, and examination suggestions offer you abundant chance to check your wisdom during the semester and top as much as the examination. each name within the sequence is often up to date and reviewed opposed to new advancements and up to date situations coated within the best casebooks. Emanuel legislation Outlines supply a entire breakdown of the legislations, extra sweeping than such a lot, to your whole learn process.

For greater than thirty years, Emanuel legislations Outlines were the main relied on identify in legislations institution outlines. right here s why:

  • Developed via Steve Emanuel whilst he was once a legislations institution scholar at Harvard, Emanuel legislation Outlines grew to become well-liked by different legislations scholars and spawned an of trustworthy examine aids. (Having handed the California bar in addition, Steve Emanuel is now a member of the recent York, Connecticut, Maryland, and Virginia bars.)
  • Each define is effective in the course of the path and back at examination time.
  • Outline chapters supply finished insurance of the themes, situations, and black letter legislations coated within the direction and significant casebooks, written in a manner you could simply comprehend.
  • The Quiz your self Q&A in each one bankruptcy and the Essay Q&A on the finish offer abundant chance to check your wisdom in the course of the semester.
  • Exam tips warn you to the problems that more often than not pop up on tests and to the very fact styles regular to check these goods.
  • The pill precis a great examination coaching software presents a short overview of the foremost options lined within the direction.
  • The finished insurance is extra sweeping than so much outlines.
  • Each Emanuel legislation define is correlated to the top casebooks.
  • Every identify is often up-to-date and reviewed opposed to new advancements and up to date circumstances coated within the best casebooks.
  • Tight uniformity of writing kind and process implies that in case you use the sort of publications, you'll be convinced that the others may be of comparable caliber.

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Curso de Direito Tributário Brasileiro Vol. IV (Portuguese - download pdf or read online

By Vários

O projeto brinda a comunidade juridica com densas monografias de expoentes do Direito Tributario patrio, dentre os quais juizes, procuradores da republica, professores universitarios e advogados. S?o analisados, sob a perspectiva da interpretac?o constitucional e felony, o Sistema Constitucional Tributario e o Codigo Tributario Nacional, assim como a legislac?o tributaria de ambito nacional e federativa, da forma mais abrangente possivel. Com efeito, a densidade cultural da obra aliada a sua dogmatica pouco tradicional permite-nos, uma vez mais, entrever vida longa e renovada a essa festejada iniciativa tributaria que nos lega a editora, atraves da genialidade de seus coordenadores Marcus Livio Gomes e Leonardo Pietro Antonelli, com um denso e incomparavel Curso de Direito Tributario Brasileiro.

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Aspen Student Treatise for Antitrust (Aspen Student Treatise - download pdf or read online

By Daniel A. Crane

A concise scholar treatise on antitrust that comes with the fundamentals of the microeconomic foundations on which glossy antitrust doctrine is equipped. Many scholars stumble attempting to disentangle financial thought from doctrine, and this treatise expertly blends the 2, basically and concisely defining the phrases and simple suggestions that every one antitrust scholars want to know. writer Daniel Crane is easily looked for his antitrust scholarship.

  • accomplished review of the most important antitrust statutes, together with Sherman, Clayton, FTC, Robinson-Patman, and Hart-Scott-Rodino Acts, together with important operation, antitrust immunities, and questions of status and jurisdiction.
  • Nontechnical reasons of monetary theories for college kids with out economics history.
  • Orientation on easy methods to triage and study antitrust difficulties, similar to differences among unilateral and coordinated habit and vertical and horizontal preparations.
  • Systematic exam of 2010 Horizontal Merger guidance with illustrations from litigated instances.

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Les principaux redressement fiscaux à l'impôt des sociétés - download pdf or read online

By Pierre-François Coppens

Cet ouvrage décrit les principaux domaines d’intervention de l’administration fiscale à l’encontre des sociétés belges.

Sous l. a. forme de dossiers thématiques, l’auteur reveal, dans un langage basic et précis les principaux redressements fiscaux opérés par le fisc à l’impôt des sociétés :

• taxation de commissions secrètes,

• rejet de frais professionnels ou d’amortissement,

• prix de transfert trop élevés,

• taxateur des cessions internes d’actions et avantages anormaux ou bénévoles, buildings usufruit jugées abusives.

• simulation de sociétés de administration, fausses asbl, rejet de réductions de valeur sur créances, détection de sous-évaluations d’actifs…

• utilization inapproprié de l. a. déduction pour capital à risque.

Pour chaque thème, l’auteur présente principes applicables, l. a. place exacte de l’administration, le element de vue de los angeles jurisprudence, et l’actualité récente. Il prodigue à chaque fois plusieurs conseils pratiques et feedback pour éviter, en toute légalité, de subir les foudres d’une management à l’affut de tous les moindres pretend pas des sociétés.

Un livre imperative pour tous les dirigeants d’entreprise, leurs conseillers et les praticiens du droit fiscal.

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Download e-book for kindle: J.K. Lasser's Your Income Tax 2017 by J.K. Lasser Institute

By J.K. Lasser Institute

Deftly navigate source of revenue taxes and tax preparation

J.K. Lasser's Your source of revenue Tax: expert version, 2017 offers person taxpayers and tax execs the most recent, hottest tax details. thoroughly annotated, this authoritative textual content courses you towards the case legislation, IRS code sections, and rules that aid the content material, that's offered in an approachable but complete demeanour. also, this best-selling source gives you tax-saving suggestion for maximizing deductions and sheltering source of revenue. via hundreds and hundreds of examples, you discover tips on how to observe tax legislation to person tax payers, permitting you to create potent tax techniques that align with laws. eventually, targeted positive factors in the course of the content material name your cognizance to special innovations, akin to icons that spotlight new tax legislation, IRS rulings, court docket judgements, submitting guidelines, and making plans strategies.

Taxes are tremendous advanced. even if you're a specialist or a person taxpayer, it truly is serious that you just know the way to get the top go back attainable whilst submitting both your taxes or these of your client.

  • Leverage revised content material that includes the main up-to-date tax code information
  • Easily locate the knowledge you're looking for with distinct positive aspects that decision your consciousness to key concepts
  • Protect your resources with tax-saving recommendation on deduction, source of revenue sheltering, and more
  • Dive into prolonged suggestions that provides annotated perception into IRS code sections, laws, and case law

J.K. Lasser's Your source of revenue Tax: expert version, 2017 is an up to date, annotated model of a vintage reference that has guided tax payers throughout the complexities of the source of revenue tax panorama for over sixty five years.

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Download PDF by Karen B. Brown: Taxation and Development - A Comparative Study (Ius

By Karen B. Brown

This quantity examines the tax structures of a few twenty international locations to figure out even if their tax legislation are used to aid development and improvement throughout borders in lower-income and bad international locations. Given the serious monetary improvement wishes of poorer international locations and the significance of balance in those areas to the protection of populations during the international, using a country’s tax legislation to aid funding within the constructing international earnings an important importance. This booklet explores even if overseas criteria selling the basic values of the foremost tax structures of the realm accommodate incentives for those international locations. furthermore, it analyzes the best way adoption of rules by way of larger source of revenue international locations to guard their very own profit bases has a spill-over influence, impairing the facility of constructing nations to maintain their economies. Following an creation that synthesizes around the world developments, the quantity comprises separate chapters for numerous international locations detailing the underlying objectives and values of every approach and how within which the choice to hire (or no longer hire) incentives contains these ends. The chapters contain reviews for: Australia, Belgium, Brazil, Croatia, Czech Republic, France, Hong Kong, Israel, Italy, Japan, the Maldives, the Netherlands, Poland, Portugal, South Africa, Uganda, uk, usa, and Venezuela.

The quantity memorializes the paintings of the final  Reporter and nationwide newshounds on the Taxation and improvement consultation of the 19th Congress of the foreign Academy of Comparative legislation held in July, 2014, in Vienna, Austria.

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