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German Inheritance Tax Reform (Paperback)
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German Inheritance Tax Reform (Paperback)
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Bachelor Thesis from the year 2007 in the subject Business
economics - Investment and Finance, grade: 1,3, University of
Applied Sciences Saarbrucken (Betriebswirtschaft), language:
English, abstract: Inhaltsangabe: Abstract: On May 14th, 2007, the
Frankfurter Allgemeine Zeitung announced in its Monday edition that
the so-called Grand Coalition, formed of Social Democrats and
Christian Democrats, had come to an agreement in principle
regarding a fundamental modification of the Inheritance and Gift
Tax. A motion for a resolution containing the achieved compromise
had been released to the public the day before. Thus, neither the
abolition as intended by some liberal-thinking conservatives, nor a
drastic tax increase as demanded by some egalitarian leftists will
be the result. A precedent draft of the German Federal Ministry of
Finance published last year therefore is very much likely to form
the basis of an amended regulation of entrepreneurial succession.
There had been long discussions beforehand, attendant on the
outstanding ruling of the Federal Constitutional Court, which was
expected to assess the differential treatment of acquired assets
and its compatibility with the constitution. Introduction: Firstly,
this thesis addresses, in its section 2, the legal status quo. I
will depict in detail the issues of tax liability, valuation of
assets, the calculation prescriptions as well as the current
preferential treatment of business assets in practice all based on
law in force. Next, the relevant changes comprised in the amending
draft are exposed in section 3 with a clear focus on issues dealing
with corporate succession, i.e. the transfer of business property.
This includes a short, summarizing critique, reflecting how the
draft was perceived amongst scientific commentators. In section 5,
the ruling of the Federal Constitutional Court is subject to
recapitulating representation. The judges dealt with the issue of
preferential treatment of real estate and business pro
General
Imprint: |
Diplom.de
|
Country of origin: |
United States |
Release date: |
September 2007 |
First published: |
September 2007 |
Authors: |
Marcus Bitterlich
|
Dimensions: |
210 x 148 x 3mm (L x W x T) |
Format: |
Paperback - Trade
|
Pages: |
54 |
ISBN-13: |
978-3-8366-0566-3 |
Categories: |
Books >
Business & Economics >
Business & management >
General
|
LSN: |
3-8366-0566-X |
Barcode: |
9783836605663 |
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