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Cover of Die Pensionszusage an Den Mitunternehmer Der Personengesellschaft Im Einkommensteuerrecht

Die Pensionszusage an den Mitunternehmer wirft steuer- und bilanzrechtliche Probleme auf: Nach der aktuellen Rechtsprechung muss die Gesamthand gewinnmindernd eine Pensionsruckstellung bilden. Der begunstigte Gesellschafter hat zeitlich und betragsmassig korrespondierend einen Gewinn als bezogene Sondervergutung zu versteuern, obwohl ungewiss ist, ob er jemals Pensionszahlungen erhalten wird. Verstirbt er fruhzeitig, entsteht aus der Aufloesung der bereits versteuerten Anwartschaft in seinem Son...

Cover of Tax Deductions A to Z for Dentists

Cover of Transfer Pricing

Improve corporate profits through alternative transfer pricing strategies Transfer Pricing: Alternative Practical Strategies presents a case study based upon a fictional company to showcase the preparation of a transfer pricing study that meets regulatory needs. This case study focuses on three alternative strategies to transfer pricing: advance pricing agreements, cost sharing agreements, and the use of joint ventures. The advance pricing section considers the factors to take into account when...

Cover of How to Cook a Vulture

How to Cook a Vulture

by Lynne Meredith

Published 1 July 1998

Cover of How Entrepreneurs Curse At Work

How Entrepreneurs Curse At Work

by Charming Afternoon Press

Published 16 September 2020
Adult

Cover of CTA - Technical Text - the Taxation of Trusts and Estates

Cover of Australian Tax Handbook 2001

Australian Tax Handbook 2001

by Deutsch et al

Published 28 February 2001

Cover of Lms Integrated Cengagenowv2, 1 Term Printed Access Card for Young/Hoffman/Raabe/Maloney/Nellen's South-Western Federal Taxation 2019: Individual Income Taxes, 42nd

Cover of Lms Integrated Cengagenow(tm)V2, 1 Term Printed Access Card for Murphy/Higgins' Concepts in Federal Taxation 2019, 26th

Cover of American Taxation, American Slavery

In "American Taxation, American Slavery", Robin Einhorn shows the deep, broad, and continuous influence of slavery on America's fear and loathing of taxes. From the earliest colonial times right up to the Civil War, slaveholding elites feared strong and democratic government as a threat to the institution of slavery. Einhorn reveals how the heated battles over taxation, the power to tax, and the distribution of tax burdens were rooted not in debates over personal liberty but rather in the rights...

Cover of Gen Combo McGraw-Hills Taxation of Individuals 2017; Connect Access Card

Cover of Gen Combo LL McGraw-Hills Essentials of Federal Taxation 2017; Connect AC

Cover of From Sword to Shield

From Sword to Shield

by A Bank Steven

Published 24 March 2010
Adult

Cover of Cayman Islands 2013

This report contains the "Phase 2: Implementation of the Standard in Practice" review for the Cayman Islands, as well as revised version of the "Phase 1: Legal and Regulatory Framework review" already released for this jurisdiction. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by 120 jurisdictions, which participate in the Global Forum on an...

Cover of Policy Recommendations for Tobacco Taxation in the European Union Integrated Research Findings from the PPACTE Project

Cover of Using Micro-data to Assess Average Tax Rates

Cover of Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews

Cover of Samoa 2015

Cover of Loose-Leaf for McGraw-Hill's Taxation of Individuals and Business Entities with Connect Plus

Cover of Fiscal Equalization: Challenges in the Design of Intergovernmental Transfers

Cover of Income Tax Fundamentals 2023

Cover of LLC

LLC

by Greg Shields

Published 18 April 2018
Adult

Cover of CTA - Technical Text - the Taxation of Individuals

Cover of Taxation in Mediaeval England