Zobrazeno 1 - 10 of 27 pro vyhledávání: '"Sebastian Schanz"'
1
On the Profitability of Investments in Photovoltaic Modules in Germany under Consideration of Taxation
Autor: Sebastian Schanz
Publikováno v: Intertax. 40:75-82
This article analyses the profitability of investments in private photovoltaic (PV) modules (hereinafter 'PV modules') in Germany. Investments in private PV modules have been promoted through governmental programs since the early 1990s. Promotion has
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::2d676254279c60a9057895ef75fcd02c
https://doi.org/10.54648/taxi2012007
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2
Finding a New Corporate Tax Base after the Abolishment of the One-Book System in EU Member States
Autor: Sebastian Schanz, Deborah Schanz
Publikováno v: European Accounting Review. 19:311-341
Due to the implementation of international financial reporting standards in the European Union, member states with uniform accounting are expected to replace their current one-book system with a two-book system, which will separate tax accounting and
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::6df3dc4428ca1601edb3b21f0ffb7a4f
https://doi.org/10.1080/09638180903384627
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4
Steuerreformen durch Tarif-oder Zeiteffekte? Eine Analyse am Beispiel der Thesaurierungsbegünstigung für Personenunternehmen
Autor: Sebastian Schanz, Deborah Knirsch
Publikováno v: Zeitschrift für Betriebswirtschaft. 78:1231-1250
Der Beitrag diskutiert Tarif- und Zinseffekte anhand der begunstigten Besteuerung nicht entnommener Gewinne von Personengesellschaften, die 2008 in Deutschland eingefuhrt wurde. Bei Eigenfinanzierung und Betrachtung von Grenzsteuersatzen zeigt der Be
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::796d9e608bc9ce23bebc6058faca0ae3
https://doi.org/10.1007/s11573-008-0115-y
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7
The Income Tax Paradox
Autor: Deborah Schanz, Sebastian Schanz
Publikováno v: Intertax. 38:167-169
In non-neutral tax systems, levying taxes may have a paradoxical effect on investments: An investment’s value increases due to taxation. The so-called income tax paradox occurs when an investment’s after-tax net present value exceeds the net pres
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::8f60f92860b066ceea280ae080036915
https://doi.org/10.54648/taxi2010018
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8
Elektronická kniha
Business Taxation and Financial Decisions
Autor: Deborah Schanz, Sebastian Schanz
Managerial decisions are considerably influenced by taxes: e.g. the choice of location, buying or leasing decisions, or the proper mix of debt and equity in the company's capital structure increasingly demand qualified employees in an economic enviro
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10
Extensions of the Standard Model
Autor: Deborah Schanz, Sebastian Schanz
Publikováno v: Business Taxation and Financial Decisions ISBN: 9783642032837
The “Standard Model” for tax planning introduced in Chap. 3 is considerably simple. To adjust the model to reality, some rigorous assumptions will be removed in this section. For example, capital gains taxation will be integrated. One major focus
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::407240ad264b30cb5d12f3a2576c68ff
https://doi.org/10.1007/978-3-642-03284-4_7
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