Works matching DE "LIMITED partnership"
Results: 328
Zum Zurechnungssubjekt des fiktiven Gewinns nach § 15a Abs. 3 EStG.
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- FinanzRundschau, 2024, v. 106, n. 21, p. 990, doi. 10.9785/fr-2024-1062107
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- Article
Heilung eines „fehlerhaften" Gewinnabführungsvertrages.
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- FinanzRundschau, 2024, v. 106, n. 17, p. 867, doi. 10.9785/fr-2024-1061806
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- Article
Zur Anwendung des § 8c KStG a.F. auf Verluste gem. § 15a EStG.
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- FinanzRundschau, 2024, v. 106, n. 16, p. 759, doi. 10.9785/fr-2024-1061607
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- Article
„Bondstripping" durch Luxemburger SICAV mit KGaA als Gesellschafterin – Schachtelprivileg nach DBA-Luxemburg 1958/2009 – Verhältnis von § 42 AO zu § 15b EStG.
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- FinanzRundschau, 2024, v. 106, n. 15, p. 721, doi. 10.9785/fr-2024-1061512
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- Article
So genannter Blockerwerb kann § 8b Abs. 4 Satz 6 KStG unterfallen.
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- FinanzRundschau, 2024, v. 106, n. 15, p. 715, doi. 10.9785/fr-2024-1061510
- Publication type:
- Article
Gewinnerzielungsabsicht bei Einbringung eines land- und forstwirtschaftlichen Einzelunternehmens in eine Personengesellschaft.
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- FinanzRundschau, 2024, v. 106, n. 14, p. 669, doi. 10.9785/fr-2024-1061409
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- Article
Einbringung eines Anteils an der Komplementär-GmbH durch einen Kommanditisten – Anm. zu BFH, Urt. v. 1.2.2024 – IV R 9/20, FR 2024, 580.
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- FinanzRundschau, 2024, v. 106, n. 12, p. 565, doi. 10.9785/fr-2024-1061205
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- Article
Zur Mitunternehmerstellung einer GbR; Abfärbung gewerblicher Beteiligungseinkünfte: Keine Geringfügigkeitsgrenze, keine Gewerbesteuerpflicht der aufwärts abgefärbten Obergesellschaft.
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- FinanzRundschau, 2023, v. 105, n. 23, p. 1082, doi. 10.9785/fr-2023-1052307
- Publication type:
- Article
Keine Entnahmetatbestand nach § 4 Abs. 1 Satz 3 EStG bei bloßer Änderung eines DBA (sog. passive Entstrickung).
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- FinanzRundschau, 2023, v. 105, n. 22, p. 1048, doi. 10.9785/fr-2023-1052210
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- Article
Keine erweiterte Kürzung des Gewerbeertrags einer Komplementär-GmbH bei fehlender Beteiligung am Gesellschaftsvermögen einer nicht gewerblich geprägten GmbH & Co. KG.
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- FinanzRundschau, 2023, v. 105, n. 18, p. 854, doi. 10.9785/fr-2023-1051809
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- Article
Zur Frage einer (passiven) Entstrickung durch Umsetzung des AOA in § 1 Abs. 5 AStG: Zuordnung von Wirtschaftsgütern bei sog. personallosen Betriebsstätten.
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- FinanzRundschau, 2023, v. 105, n. 17, p. 808, doi. 10.9785/fr-2023-1051710
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- Article
Erbschaftsteuerrechtliche Behandlung der Anwachsung eines KG-Anteils bei übersteigendem Abfindungsanspruch.
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- FinanzRundschau, 2023, v. 105, n. 10, p. 482, doi. 10.9785/fr-2023-1051011
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- Article
ewerbesteuerrec.
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- FinanzRundschau, 2023, v. 105, n. 10, p. 478, doi. 10.9785/fr-2023-1051010
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- Article
Erbschaftsteuerrechtliche Behandlung der Anwachsung eines KG-Anteils bei übersteigendem Abfindungsanspruch.
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- FinanzRundschau, 2023, v. 105, n. 10, p. r3, doi. 10.9785/fr-2023-1051012
- Publication type:
- Article
Zur Einlage i.S.d. § 15a Abs. 1 Satz 1 EStG.
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- FinanzRundschau, 2023, v. 105, n. 7, p. 313, doi. 10.9785/fr-2023-1050706
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- Article
Titelei.
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- FinanzRundschau, 2023, v. 105, n. 1, p. i, doi. 10.9785/fr-2023-frontmatter10501
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- Article
Titelei.
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- FinanzRundschau, 2022, v. 104, n. 23, p. i, doi. 10.9785/fr-2022-frontmatter10423
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- Article
Einkünftekorrektur nach § 1 Abs. 1 AStG bei gewinnmindernder Abschreibung auf unbesicherte Darlehens- und Zinsforderung im Konzern.
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- FinanzRundschau, 2022, v. 104, n. 23, p. 1099, doi. 10.9785/fr-2022-1042312
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- Article
Beherrschungsidentität bei treuhänderischer Bindung der mehrheitlich an einer Besitzgesellschaft beteiligten Kommanditistin.
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- FinanzRundschau, 2022, v. 104, n. 23, p. 1074, doi. 10.9785/fr-2022-1042306
- Publication type:
- Article
Begünstigte Schenkung von Sonderbetriebsvermögen.
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- FinanzRundschau, 2022, v. 104, n. 18, p. 853, doi. 10.9785/fr-2022-1041808
- Publication type:
- Article
Grundsätzlich keine Zuordnung der Kapitalbeteiligung des Kommanditisten zum notwendigen Sonderbetriebsvermögen II bei eigenem Geschäftsbetrieb der Kapitalgesellschaft von nicht ganz untergeordneter Bedeutung.
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- FinanzRundschau, 2022, v. 104, n. 11, p. 503, doi. 10.9785/fr-2022-1041107
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- Article
Die Ein-Unternehmer-Personengesellschaft - verfahrensrechtliche Fragen.
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- FinanzRundschau, 2022, v. 104, n. 2, p. 78, doi. 10.9785/fr-2022-1040206
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- Article
Steuerbegünstigte Schenkung eines Kommanditanteils.
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- FinanzRundschau, 2021, v. 103, n. 16, p. 809, doi. 10.9785/fr-2021-1031612
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- Article
Sinngemäße Anwendung des § 15a EStG bei vermögensverwaltenden Kommanditgesellschaften nach § 21 Abs. 1 Satz 2 EStG; Anwendung des BFH-Urteils v. 2.9.2014 (BFH v. 2.9.2014 – IX R 52/13, BStBl. II 2015, 263 = FR 2015, 657).
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- FinanzRundschau, 2020, v. 102, n. 20, p. 964, doi. 10.9785/fr-2020-1022012
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- Article
Rechtsprechung.
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- FinanzRundschau, 2019, v. 101, n. 9, p. 437
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- Article
Sjednání komanditní sumy a důsledky s tím spojené.
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- Jurisprudence (1802-3843), 2020, n. 5, p. 35
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El FOGASA ante el despido de quien se integra en la mercantil que prosigue la actividad.
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- Anales de Derecho, 2019, v. 37, n. 1, p. 1, doi. 10.6018/analesderecho.342461
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- Article
Fintech venture capital.
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- Corporate Governance: An International Review, 2018, v. 26, n. 5, p. 374, doi. 10.1111/corg.12256
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- Article
Assessing the limited liability company.
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- Case Western Reserve Law Review, 1991, v. 41, n. 2, p. 387
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Using the Income Approach for Minority Interests.
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- Appraisal Journal, 2018, v. 86, n. 2, p. 125
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Statistical Reasoning in Family Limited Partnership Appraisals: New Tax Court Scrutiny.
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- Appraisal Journal, 2004, v. 72, n. 4, p. 363
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Family Limited Partnerships, Corporations, and Valuation Issues.
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- Appraisal Journal, 2000, v. 68, n. 3, p. 239
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Valuation of fractional interests in real estate limited partnerships--another approach.
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- Appraisal Journal, 1992, v. 60, n. 2, p. 184
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- Article
The New French Preferred Shares: Moving towards a More Liberal Approach.
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- European Company & Financial Law Review, 2005, v. 2, n. 4, p. 487, doi. 10.1515/ecfr.2005.2.4.487
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- Article
The Hedge Fund Industry's Market Timing Ability and Role in Financial Contagion: Evidence from the Strategic Response to the 2008 Financial Crisis.
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- Banking & Finance Review, 2019, v. 11, n. 1, p. 79
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- Article
PUBLIC KNOWLEDGE, PRIVATE PROPERTY AND THE ECONOMICS OF HIGH-TECH CONSORTIA.
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- Economics of Innovation & New Technology, 2002, v. 11, n. 2, p. 123, doi. 10.1080/10438590210898
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- Article
THE IMPACT OF VERTICAL R&D COOPERATION ON FIRM INNOVATION: AN EMPIRICAL INVESTIGATION.
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- Economics of Innovation & New Technology, 2002, v. 11, n. 2, p. 93, doi. 10.1080/10438590210900
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- Article
Does the legal form matter for firm performance in the MENA region?
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- Annals of Public & Cooperative Economics, 2022, v. 93, n. 1, p. 205, doi. 10.1111/apce.12324
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- Article
MANAGEMENT LIMITED PARTNERSHIPS (KGs) AND THE PRIVATIZATION OF EAST GERMAN INDUSTRIAL ENTERPRISES.
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- Annals of Public & Cooperative Economics, 1997, v. 68, n. 1, p. 111, doi. 10.1111/1467-8292.00039
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- Article
May a Member of an LLC or a Limited Partner Bring a Breach of Fiduciary Duty Claim Against Those Controlling the LLC or Partnership as a Diversity Action?
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- Review of Litigation, 2004, v. 23, n. 2, p. 239
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- Article
Citadels of privilege: the rise of LLCs, LPs and the perpetuation of elite power in America.
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- Economy & Society, 2019, v. 48, n. 3, p. 399, doi. 10.1080/03085147.2019.1626629
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- Article
Reconceptualising Scottish limited partnership law.
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- Journal of Corporate Law Studies, 2021, v. 21, n. 1, p. 179, doi. 10.1080/14735970.2020.1803784
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- Article
Limited partnership law and private equity: an instance of legislative capture?
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- Journal of Corporate Law Studies, 2019, v. 19, n. 1, p. 105, doi. 10.1080/14735970.2018.1456393
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- Article
PRIVATE EQUITY LIMITED PARTNERSHIPS IN CHINA: A CRITICAL EVALUATION OF ACTIVE LIMITED PARTNERS.
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- Journal of Corporate Law Studies, 2013, v. 13, n. 1, p. 185, doi. 10.5235/14735970.13.1.185
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- Article
Private equity secondaries: Opening the liquidity tap.
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- Thunderbird International Business Review, 2009, v. 51, n. 6, p. 533, doi. 10.1002/tie.20297
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- Article
Nakladnički poduhvat Ivana Kazimira Ostojiča u Donjoj Tuzli početkom 20. stolječa.
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- Historical Journal / Historijski Zbornik, 2021, v. 74, n. 2, p. 289
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The Case for Symmetry in Creditors' Rights.
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- Yale Law Journal, 2009, v. 118, n. 5, p. 806
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Structuring Venture Capital Funds.
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- Canadian Tax Journal / Revue Fiscale Canadienne, 2003, v. 51, n. 2, p. 806
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Are migrant-owned firms different from native-owned ones?
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- International Journal of Entrepreneurship & Innovation, 2024, v. 25, n. 3, p. 156, doi. 10.1177/14657503221100689
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- Article
Hand–Arm Vibration Syndrome: A Guide for Occupational Health Practitioners.
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- Occupational Medicine, 2021, v. 71, n. 8, p. 390, doi. 10.1093/occmed/kqab134
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- Article