Zobrazeno 1 - 10
of 69
pro vyhledávání: '"Carmen Bachmann"'
Publikováno v:
Intertax. 50:424-443
Most studies on tax research have focused on the developed countries, and those on developing countries concentrate on subjects of general application. As a result, research on many aspects of tax applicable to low-income countries (LICs) has been ne
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::e9c85ed469b4a414a86065469d29c8f9
https://doi.org/10.54648/taxi2022028
https://doi.org/10.54648/taxi2022028
Publikováno v:
Zeitschrift für Bankrecht und Bankwirtschaft. 34:46-62
Zusammenfassung Die Popularität von Investitionen in Gold über Exchange Traded Commodities (ETC) hat u. a. durch die steigendende Goldnachfrage aufgrund der Covid-19-Pandemie zugenommen. Der vorliegende Beitrag quantifiziert anhand von statistische
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::f3a0442fdea8a6eb36fd5e67af65a402
https://doi.org/10.15375/zbb-2022-0106
https://doi.org/10.15375/zbb-2022-0106
Publikováno v:
Zeitschrift für Immobilienökonomie. 8:1-34
ZusammenfassungDas deutsche Steuerrecht bietet für private Immobilieninvestoren zwei grundsätzliche Optionen der Vermögenszuordnung: Die Investition kann dem Privatvermögen zugeordnet oder über eine (im Privatvermögen gehaltene) vermögensverwa
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::498d21bf4dc8ae5ce3b55dbe39f66768
https://doi.org/10.1365/s41056-021-00055-7
https://doi.org/10.1365/s41056-021-00055-7
Publikováno v:
Managerial Finance. 45:793-808
PurposeThe purpose of this paper is to test the so-called “Sell in May” effect in globally listed private equity markets based on monthly data covering the period 2004–2017.Design/methodology/approachOrdinary least squares regressions, generali
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::e5ed0a526835d1c715f37349a2674412
https://doi.org/10.1108/mf-07-2018-0322
https://doi.org/10.1108/mf-07-2018-0322
Publikováno v:
Steuer und Wirtschaft - StuW. 96:413-415
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::ffb3355679d562669b77cd2ef5d7991d
https://doi.org/10.9785/stuw-2019-960410
https://doi.org/10.9785/stuw-2019-960410
Publikováno v:
Review of Quantitative Finance and Accounting. 51:943-965
In the past years, allowance for corporate equity (ACE) tax systems have become more popular even though they are still quite rare. An ACE tends to make a tax system neutral in respect of whether a company is financed by debt or equity. Less attentio
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::c9f3ac1ce232b98fe94366a3bf2d42c4
https://doi.org/10.1007/s11156-017-0693-2
https://doi.org/10.1007/s11156-017-0693-2
Publikováno v:
WiSt - Wirtschaftswissenschaftliches Studium. 46:11-16
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::ad306d32413c769b75964d6ebee9c132
https://doi.org/10.15358/0340-1650-2017-10-11
https://doi.org/10.15358/0340-1650-2017-10-11
Autor:
Carmen Bachmann
Publikováno v:
Die steuerliche Betriebsprüfung.
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::c7f17d101f20159db2069dde5440a899
https://doi.org/10.37307/j.1868-789x.2019.02.03
https://doi.org/10.37307/j.1868-789x.2019.02.03
Autor:
Martin Baumann, Carmen Bachmann
Publikováno v:
Applied Economics. 48:2736-2755
Due to the high taxation of domestic corporate income, Japanese multinational enterprises have avoided to repatriate foreign profits to Japan for quite some time. As a consequence, the Japanese government introduced a new taxation system in 2009 –
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::d68e395d629c1615577e5c13733bc7dc
https://doi.org/10.1080/00036846.2015.1128080
https://doi.org/10.1080/00036846.2015.1128080
Publikováno v:
Intertax. 43:263-275
Foreign direct investment (FDI) is a major driver of the Chinese economy. In 2008, China introduced a new Enterprise Income Tax (EIT) Law, which abolished many tax incentives for foreign invested enterprises (FIEs). This article reviews and analyses
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::949731be7b4a49a6001dda9b02bd79f3
https://doi.org/10.54648/taxi2015022
https://doi.org/10.54648/taxi2015022