Works matching DE "LIMITED partnership"

Results: 333

Students as co-designers in health professional education: a scoping review.

Published in:

BMC Medical Education, 2025, v. 25, n. 1, p. 1, doi. 10.1186/s12909-025-07110-0

By:

Ambrosetti, Élodie;
Gaudin, Cyrille;
Flandin, Simon;
Poizat, Germain

Publication type:

Article

BFG-Erkenntnisse „kurz & bündig".

Published in:

Zeitschrift für Abgaben-, Finanz- und Steuerrecht, 2025, v. 23, n. 2, p. 69, doi. 10.33196/afs202502006901

By:

Fuchs, Hubert W.

Publication type:

Article

Zum Zurechnungssubjekt des fiktiven Gewinns nach § 15a Abs. 3 EStG.

Published in:: FinanzRundschau, 2024, v. 106, n. 21, p. 990, doi. 10.9785/fr-2024-1062107
Publication type:: Article

Heilung eines „fehlerhaften" Gewinnabführungsvertrages.

Published in:: FinanzRundschau, 2024, v. 106, n. 17, p. 867, doi. 10.9785/fr-2024-1061806
Publication type:: Article

Zur Anwendung des § 8c KStG a.F. auf Verluste gem. § 15a EStG.

Published in:

FinanzRundschau, 2024, v. 106, n. 16, p. 759, doi. 10.9785/fr-2024-1061607

By:

Suchanek, Markus

Publication type:

Article

„Bondstripping" durch Luxemburger SICAV mit KGaA als Gesellschafterin – Schachtelprivileg nach DBA-Luxemburg 1958/2009 – Verhältnis von § 42 AO zu § 15b EStG.

Published in:: FinanzRundschau, 2024, v. 106, n. 15, p. 721, doi. 10.9785/fr-2024-1061512
Publication type:: Article

So genannter Blockerwerb kann § 8b Abs. 4 Satz 6 KStG unterfallen.

Published in:: 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.

Published in:

FinanzRundschau, 2024, v. 106, n. 14, p. 669, doi. 10.9785/fr-2024-1061409

By:

Kanzler, H.-J.

Publication type:

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.

Published in:

FinanzRundschau, 2024, v. 106, n. 12, p. 565, doi. 10.9785/fr-2024-1061205

By:

Klamet, Johannes;
Maisenbacher, Jakob

Publication type:

Article

Zur Mitunternehmerstellung einer GbR; Abfärbung gewerblicher Beteiligungseinkünfte: Keine Geringfügigkeitsgrenze, keine Gewerbesteuerpflicht der aufwärts abgefärbten Obergesellschaft.

Published in:: 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).

Published in:: FinanzRundschau, 2023, v. 105, n. 22, p. 1048, doi. 10.9785/fr-2023-1052210
Publication type:: Article

Keine erweiterte Kürzung des Gewerbeertrags einer Komplementär-GmbH bei fehlender Beteiligung am Gesellschaftsvermögen einer nicht gewerblich geprägten GmbH & Co. KG.

Published in:

FinanzRundschau, 2023, v. 105, n. 18, p. 854, doi. 10.9785/fr-2023-1051809

By:

Stephani, Benjamin

Publication type:

Article

Zur Frage einer (passiven) Entstrickung durch Umsetzung des AOA in § 1 Abs. 5 AStG: Zuordnung von Wirtschaftsgütern bei sog. personallosen Betriebsstätten.

Published in:: FinanzRundschau, 2023, v. 105, n. 17, p. 808, doi. 10.9785/fr-2023-1051710
Publication type:: Article

Erbschaftsteuerrechtliche Behandlung der Anwachsung eines KG-Anteils bei übersteigendem Abfindungsanspruch.

Published in:: FinanzRundschau, 2023, v. 105, n. 10, p. 482, doi. 10.9785/fr-2023-1051011
Publication type:: Article

Erbschaftsteuerrechtliche Behandlung der Anwachsung eines KG-Anteils bei übersteigendem Abfindungsanspruch.

Published in:: FinanzRundschau, 2023, v. 105, n. 10, p. r3, doi. 10.9785/fr-2023-1051012
Publication type:: Article

ewerbesteuerrec.

Published in:

FinanzRundschau, 2023, v. 105, n. 10, p. 478, doi. 10.9785/fr-2023-1051010

By:

Nöcker, G.

Publication type:

Article

Zur Einlage i.S.d. § 15a Abs. 1 Satz 1 EStG.

Published in:

FinanzRundschau, 2023, v. 105, n. 7, p. 313, doi. 10.9785/fr-2023-1050706

By:

Bode, W.

Publication type:

Article

Titelei.

Published in:: FinanzRundschau, 2023, v. 105, n. 1, p. i, doi. 10.9785/fr-2023-frontmatter10501
Publication type:: Article

Titelei.

Published in:: FinanzRundschau, 2022, v. 104, n. 23, p. i, doi. 10.9785/fr-2022-frontmatter10423
Publication type:: Article

Einkünftekorrektur nach § 1 Abs. 1 AStG bei gewinnmindernder Abschreibung auf unbesicherte Darlehens- und Zinsforderung im Konzern.

Published in:: FinanzRundschau, 2022, v. 104, n. 23, p. 1099, doi. 10.9785/fr-2022-1042312
Publication type:: Article

Beherrschungsidentität bei treuhänderischer Bindung der mehrheitlich an einer Besitzgesellschaft beteiligten Kommanditistin.

Published in:: FinanzRundschau, 2022, v. 104, n. 23, p. 1074, doi. 10.9785/fr-2022-1042306
Publication type:: Article

Begünstigte Schenkung von Sonderbetriebsvermögen.

Published in:: 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.

Published in:

FinanzRundschau, 2022, v. 104, n. 11, p. 503, doi. 10.9785/fr-2022-1041107

By:

Kanzler, H.-J.

Publication type:

Article

Die Ein-Unternehmer-Personengesellschaft - verfahrensrechtliche Fragen.

Published in:

FinanzRundschau, 2022, v. 104, n. 2, p. 78, doi. 10.9785/fr-2022-1040206

By:

Kohlhaas, Karl-Friedrich

Publication type:

Article

Steuerbegünstigte Schenkung eines Kommanditanteils.

Published in:: FinanzRundschau, 2021, v. 103, n. 16, p. 809, doi. 10.9785/fr-2021-1031612
Publication type:: Article

Family Limited Partnerships: Seven Fundamental Rules to Avoid Costly Mistakes.

Published in:

Journal of Wealth Management, 2007, v. 10, n. 1, p. 10, doi. 10.3905/jwm.2007.684875

By:

Kiziah, Trent S.

Publication type:

Article

MONEY UNDER SUNSHINE: AN EMPIRICAL STUDY OF TRUST CONTRACTS OF CHINESE HEDGE FUNDS.

Published in:

Fordham Journal of Corporate & Financial Law, 2012, v. 17, n. 1, p. 61

By:

Jing Li

Publication type:

Article

GIFTS OF FAMILY LLC UNITS IN A POST-HACKL ERA: PRESENT INTERESTS OR FUTURE INTERESTS?

Published in:

Fordham Journal of Corporate & Financial Law, 2003, v. 8, n. 3, p. 853

By:

Flickinger, Thomas S.

Publication type:

Article

E-Commerce Advertising Accuracy: The Case for Family Limited Partnerships.

Published in:

Journal of Education for Business, 2001, v. 76, n. 6, p. 313, doi. 10.1080/08832320109599655

By:

Williams, Anita;
Watters, Mike;
Jones, Glendell;
Lyons, Jennifer

Publication type:

Article

Implementation of social needs screening across a collaborative partnership with leading health agencies.

Published in:

2025

By:

Patel, Minal R.

Publication type:

Abstract

Conservation networks: are zoos and aquariums collaborating or competing through partnerships?

Published in:

Environmental Conservation, 2020, v. 47, n. 3, p. 166, doi. 10.1017/S0376892920000168

By:

Maynard, Lily;
McCarty, Christopher;
Jacobson, Susan K;
Monroe, Martha C

Publication type:

Article

FASB's Consolidation Exposure Draft ... Explained.

Published in:: Financial Executive, 2012, v. 28, n. 1, p. 14
Publication type:: Article

NEW OPTIONS FOR LIMITED PARTNERSHIPS.

Published in:

Financial Executive, 1995, v. 11, n. 3, p. 56

By:

Frith Jr., James

Publication type:

Article

What Determines Global Flows of Entrepreneurial Finance?

Published in:

Journal of Accounting & Finance (2158-3625), 2024, v. 24, n. 1, p. 11, doi. 10.33423/jaf.v24i1.6882

By:

Hall, Thomas

Publication type:

Article

Towards a Portfolio Approach: Partnerships for Sustainable Transformations.

Published in:: Global Policy, 2022, v. 13, n. 1, p. 160, doi. 10.1111/1758-5899.13020
Publication type:: Article

Valuation of fractional interests in real estate limited partnerships--another approach.

Published in:

Appraisal Journal, 1992, v. 60, n. 2, p. 184

By:

Davidson, Brad

Publication type:

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?

Published in:

Review of Litigation, 2004, v. 23, n. 2, p. 239

By:

Burkhard, James R.

Publication type:

Article

How Big of a Lemons Market is the Secondary Market for Private Equity Real Estate Limited Partnerships?

Published in:

Journal of Real Estate Finance & Economics, 2019, v. 59, n. 3, p. 391, doi. 10.1007/s11146-018-9681-0

By:

Barker, David;
Seah, Kiat Ying;
Shilling, James D.

Publication type:

Article

Keeping Pace with the Times: Exploring the Meaning of Limited Partner for Purposes of the Internal Revenue Code.

Published in:

Kansas Law Review, 2011, p. 89, doi. 10.17161/1808.20202

By:

Gutting, Kristin Balding

Publication type:

Article

Plan, Protect, Preserve: Shielding Assets from Litigation.

Published in:

AUANews, 2011, v. 16, n. 12, p. 29

By:

Blau, Joel M.;
Paprocki, Ronald J.

Publication type:

Article

Valuing Private Equity.

Published in:

Review of Financial Studies, 2014, v. 27, n. 7, p. 1977, doi. 10.1093/rfs/hhu013

By:

Sorensen, Morten;
Wang, Neng;
Yang, Jinqiang

Publication type:

Article

Local Overweighting and Underperformance: Evidence from Limited Partner Private Equity Investments.

Published in:

Review of Financial Studies, 2013, v. 26, n. 2, p. 403, doi. 10.1093/rfs/hhs128

By:

Hochberg, Yael V.;
Rauh, Joshua D.

Publication type:

Article

Are migrant-owned firms different from native-owned ones?

Published in:

International Journal of Entrepreneurship & Innovation, 2024, v. 25, n. 3, p. 156, doi. 10.1177/14657503221100689

By:

Arrighetti, Alessandro;
Foresti, Giovanni;
Fumagalli, Serena;
Lasagni, Andrea

Publication type:

Article

Licensed Rights of Well-known Brands: Legal Rules of Limited Partnership's (Commanditaire Venootschap) Position.

Published in:

KnE Social Sciences, 2024, p. 460, doi. 10.18502/kss.v8i21.14762

By:

Siagian, Putri Rumondang;
Saidin;
Ginting, Budiman;
Leviza, Jelly

Publication type:

Article

Development of university–industry interactions for knowledge-based economy in Nigeria.

Published in:

International Journal of Technology Management & Sustainable Development, 2021, v. 20, n. 3, p. 265, doi. 10.1386/tmsd_00045_1

By:

Alkali, Usman

Publication type:

Article

Master Limited Partnerships: Tax Benefits Endure Even When Interest Rates Rise.

Published in:

Journal of Taxation of Investments, 2015, v. 33, n. 1, p. 3

By:

Hetherington, Katherine M.;
Hurley, Timothy R.

Publication type:

Article

Recent Developments Regarding Entity Classification for U.K. Tax Purposes: Is a Delaware LLC "Tax-Transparent"?

Published in:

Journal of Taxation of Investments, 2013, v. 30, n. 4, p. 85

By:

Hardwick, Emma

Publication type:

Article

Comment on 'Matching Organizational Structure with Firm Attributes: A study of Master Limited Partnerships'

Published in:

European Finance Review, 1997, v. 1, n. 2, p. 193, doi. 10.1023/A:1009792007996

By:

Loderer, Claudio

Publication type:

Article

Matching Organizational Structure with Firm Attributes: A Study of Master Limited Partnerships.

Published in:

European Finance Review, 1997, v. 1, n. 2, p. 169, doi. 10.1023/A:1009756222375

By:

Ciccotello, Conrad S.;
Muscarella, Chris J.

Publication type:

Article

THE LIMITED LIABILITY COMPANY VS. THE JOINT STOCK COMPANY. SWOT ANALYSIS.

Published in:

Fiat Iustitia, 2021, n. 1, p. 164

By:

RUS, Mircea Iosif;
CORDOȘ, Alexandru

Publication type:

Article