The first complete collection of constitutions and draughts of constitutions from Switzerland 1791 to 1865, includes approx. 470 national and cantonal documents. The documents are printed in their original languages. Vol. V encompasses 82 cantonal documents of Geneva.

Die Ubergabe der Geschafte an einen Nachfolger kann fur Familienunternehmen eine existenzielle Frage sein und sie kann schwierig sein, da Beteiligte die Nachfolge-Frage haufig ausklammern. Die Autoren beschreiben das Spannungsfeld Unternehmen-Familie und stellen die Gestaltungsmoglichkeiten sowie die Realisierung der Nachfolge dar. Dabei gehen sie auf psychologische Probleme ein, behandeln Rechts- und Steuerfragen sowie mogliche Nachfolgemodelle. Die steuerlichen und rechtlichen Regelungen im zweiten Teil des Buchs wurden komplett uberarbeitet. "

Wolfgang Schoen: Eigenkapital und Fremdkapital - eine steuerpolitische Analyse.- Johannes Becker und Nadja Dwenger: Die Besteuerung von Fremd- und Eigenkapitalaus oekonomischer Sicht.- Christian Marquart: Steuerinduzierte Fremdfinanzierung von Unternehmen und Wege der Begrenzung des Zinsabzugs.- Alexander Jehlin: Die Quellenbesteuerungspolitik fur grenzuberschreitende Zinszahlungen zwischen Industrie- und Entwicklungslandern - mit besonderer Betrachtung der BRIC-Staaten.- Marta Oliveros Castelon: 5 Eigen- und Fremdkapital im Steuer- und Gesellschaftsrecht Brasiliens.- Tobias Beuchert und Philipp Redeker: Eigen- und Fremdkapital im Steuer- und GesellschaftsrechtDeutschlands.- Christine Osterloh-Konrad und Nadia Lagdali: Eigen- und Fremdkapital im Steuer- und Gesellschaftsrecht Frankreichs.- Andreas Bakrozis und Natalia Paxinou: Eigen- und Fremdkapital im Steuer- und Gesellschaftsrecht Griechenlands.- Martin Boer: Eigen- und Fremdkapital im Steuer- und Gesellschaftsrecht der Niederlande.- Sabine Heidenbauer und Astrid Roesener: Eigen- und Fremdkapital im Steuer- und Gesellschaftsrecht OEsterreichs.- Carsten Hohmann und Lukas Muller: Eigen- und Fremdkapital im Steuer- und Gesellschaftsrecht der Schweiz.- Carlo Pohlhausen und Erik Roeder: Eigen- und Fremdkapital im Steuer- und Gesellschaftsrecht des Vereinigten Koenigreichs.- Andreas Gerten, Maximilian Haag und Daniel Kornack: Eigen- und Fremdkapital im Steuer- und Gesellschaftsrecht der Vereinigten Staaten von Amerika.- Karin E.M. Kopp (geb. Beck): Eigenkapital, Fremdkapital und hybride Finanzierungen im internationalen Steuerrecht.

The Tax Rules Have Changed. Your Business Should, Too.The Tax Cut and Jobs Act of 2017 marks the biggest tax reform in more than 30 years. The changes to the tax code are complex (especially for the small-business owner), but you don't have to go it alone. CPA and Attorney Mark J. Kohler delivers a comprehensive analysis of the new tax and legal structure you desperately need to help make the new tax law work for you. In this revised edition of The Tax and Legal Playbook, Kohler reveals clear-cut truths about tax and legal planning and delivers a practical, play-by-play guide that helps you build wealth, save on taxes, and protect your assets. Using real-world case studies, tax-savvy tips, game plans, and discussion points, Kohler coaches you through the complexities of the tax game of the small-business owner. You'll also learn how to: Examine your business needs and pick the right business entity for you Build your personal and corporate credit in eight steps Implement affordable asset protection strategies Take advantage of underutilized business tax deductions Pick the right health-care, retirement, and estate plans Bring on partners and investors the right way Plan for your future with self-directed retirement funds Reading from cover to cover or refer to each chapter as needed, you will come away wiser and better equipped to make the best decisions for your business, your family, and yourself.

The volume presents the reports and discussions held at the conference of the a oeAssociation of German Constitutional Law Teachersa in Freiburg from October 3rd to October 6th, 2007.

This volume presents the reports and discussions held at the conference of the "Association of German Constitutional Teachers" in Erlangen from October, 1st to October, 4th, 2008.

This book offers clear and practical guidance on the application of VAT to property transactions providing assistance to individuals, property businesses and professionals. It covers guidance on VAT and property issues including: Introduction to VAT concepts: VAT terminology, Legislation, Definitions. Land Transactions Residential property: New build, Extension and refurbishment, Renovations and alterations, Conversions, Facilities for the disabled, Transactions between landlord and tenant, DIY house builders, Caravans and houseboats, Listed/protected buildings. Residential and charitable use buildings, Housing Associations, Cultural bodies Commercial property: Construction industry, the election to waive exemption, Supplies not affected, Making an election, Revoking an election, Input tax claims, Avoidance rules, Premiums, surrenders and inducements, Specialist services, Transfer of a business as a going concern Anti-avoidance legislation Guarantees, Partial exemption, Input tax recovery, the capital items scheme. Includes detailed HMRC guidance and forms on CD-ROM.

Within the European Union, direct taxation is an area which often provokes controversy due to tensions between the tax sovereignty of the individual Member States and the desire for an integrated internal market. This book offers a critical review of the legislative and case-law developments in this area at the EU level, and reviews the European Commission's proposed solutions in light of their concerns regarding the proper functioning of the EU's internal market. Luca Cerioni set out a series of benchmarks determined from the objectives expressed by the European Commission, including: the elimination of double taxation and double non-taxation; the simplification of cross-border tax compliance; the reduction of abusive forum-shopping practices and general aggressive tax planning strategies; legal certainty for all businesses and individuals carrying on activities and receiving income in more than one EU Member State. Cerioni uses these benchmarks to ask which Directives and/or rulings have left legal uncertainty, and which have ended up creating or increasing the scope for aggressive tax planning. The book puts forward a comprehensive solution for a new optimal regime relating to tax residence, which would contribute to the EU project to the mutual benefit of Member States and taxpayers. As a thorough and critical discussion of EU tax rules in force, and of the European Court's case law in direct taxation, this book will be of great use to academic researchers and students of EU law, tax practitioners, and policy-makers at the EU and national level.