Download or read book Bilanzen Steuern der Limited private company limited by shares in Deutschland written by John Cleary and published by BoD – Books on Demand. This book was released on 2008-09 with total page 166 pages. Available in PDF, EPUB and Kindle. Book excerpt: Es gibt in Deutschland angeblich über 40.000 "Limiteds" - so eine Schätzung des DIHT. Genaue Zahlen hat niemand, aber sicher ist, dass die englische "Private Company Limited by Shares" im Anschluss an die jüngere Rechtsprechung des EuGH hierzulande bemerkenswerten Zulauf hat. Sie kann innerhalb von wenigen Tagen für ein paar Pfund gegründet werden, außer einer Briefkastenadresse in England ist nichts weiter erforderlich, der gesamte Geschäftsverkehr kann in Deutschland abgewickelt werden, ja, die "Limited" kann sogar ihren Sitz gänzlich hierher verlegen. Man vergisst in der Euphorie gerne, dass die "Limited" einer uns fremden Rechtsordnung verhaftet ist - und bleibt. So muss sie in jedem Fall u.a. nach englischem Recht und in englischer Sprache bilanzieren - unabhängig von ihrem Geschäftszweck und ihrem Sitz. Wer dafür einen englischen Steuerberater einsetzt, hat den Vorteil der niedrigen Gründungskosten schon sehr schnell verspielt. Wer nicht bilanziert und die Bilanzen beim englischen Register einreicht, verwirkt automatisch hohe Strafen. Das englische Recht ist hier wesentlich stringenter als das deutsche. Das Buch hilft, in den meisten Fällen der einfachen "Limited im Auslandseinsatz" die Schwelle zum englischen Bilanzrecht zu überwinden und leitet dazu an, in standardisierten Fällen die Bilanzen eigenständig zu erstellen. Dazu verwendet der Autor neben einer verständlichen Sprache zahlreiche Muster und Beispiele, die in Kombination mit den leicht verständlichen Erläuterungen in vielen Fällen bares Geld sparen können. Der Autor ist englischer Steuerberater mit langer Berufspraxis

Download or read book Founding Limited Companies Ltds in Germany written by Tobias Georg Schmidt and published by BoD – Books on Demand. This book was released on 2009-12 with total page 94 pages. Available in PDF, EPUB and Kindle. Book excerpt: In a globalized Europe in which everything is merging together, especially the economies, and keeping pace with the rapid development of the Internet, one can ill afford not to take a look at the Limited company. The English Limited seems to be an alternative to the German GmbH. In the course of groundbreaking decisions, made by the European Court of Justice, a new legal platform for economic activity is made available in Germany. So far, it seems to be an attractive one. The fast and uncomplicated establishment of the company, as well as the rather liberal rules of capitalization, are typically perceived as advantages of the Limited compared to the German GmbH. However, the limited - being a foreign type of company - is, first of all, an alien element in the German legal system (Just 2005, Preface). There are many questions to be answered and there is, additionally, a certain amount of legal uncertainty to be reasoned with concerning the decision of whether or not to choose the limited over the German GmbH. Also, the peculiarities, perspectives and risks of the limited are widely unknown to the general public. The purpose of this book is to provide an analysis of how an English private company limited by shares based in Germany may offer an alternative to German forms of business organization for entrepreneurs. The perspectives and risks that come hand in hand with such an establishment will also be interpreted. To begin with, I will shortly explain the history of British companies. This is then followed, firstly, by an overview of the types of companies in England, and, secondly, the two types of businesses known to British company law in which liability may be limited to the paid-in company assets. A discussion of the new rulings of the European Court of Justice (ECJ), followed by the topics of freedom of establishment, incorporation theory and real seat theory are also presented. The next chapter explicitly examines establishment and management of the limited ac

Download or read book A History of Corporate Governance around the World written by Randall K. Morck and published by University of Chicago Press. This book was released on 2007-11-01 with total page 700 pages. Available in PDF, EPUB and Kindle. Book excerpt: For many Americans, capitalism is a dynamic engine of prosperity that rewards the bold, the daring, and the hardworking. But to many outside the United States, capitalism seems like an initiative that serves only to concentrate power and wealth in the hands of a few hereditary oligarchies. As A History of Corporate Governance around the World shows, neither conception is wrong. In this volume, some of the brightest minds in the field of economics present new empirical research that suggests that each side of the debate has something to offer the other. Free enterprise and well-developed financial systems are proven to produce growth in those countries that have them. But research also suggests that in some other capitalist countries, arrangements truly do concentrate corporate ownership in the hands of a few wealthy families. A History of Corporate Governance around the World provides historical studies of the patterns of corporate governance in several countries-including the large industrial economies of Canada, France, Germany, Italy, Japan, the United Kingdom, and the United States; larger developing economies like China and India; and alternative models like those of the Netherlands and Sweden.

Download or read book Bibliographie internationale annuelle des m langes written by and published by . This book was released on 2007 with total page 970 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Intertax European Tax Review la Fiscalit Du March Commun Erop ische Steuer Zeitung written by and published by . This book was released on 1973 with total page 824 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Major Companies of Europe 1998 written by Graham & Whiteside and published by Gale Cengage. This book was released on 1998-09 with total page 1136 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Public Administration in Germany written by Sabine Kuhlmann and published by Springer Nature. This book was released on 2021-01-29 with total page 415 pages. Available in PDF, EPUB and Kindle. Book excerpt: This open access book presents a topical, comprehensive and differentiated analysis of Germany’s public administration and reforms. It provides an overview on key elements of German public administration at the federal, Länder and local levels of government as well as on current reform activities of the public sector. It examines the key institutional features of German public administration; the changing relationships between public administration, society and the private sector; the administrative reforms at different levels of the federal system and numerous sectors; and new challenges and modernization approaches like digitalization, Open Government and Better Regulation. Each chapter offers a combination of descriptive information and problem-oriented analysis, presenting key topical issues in Germany which are relevant to an international readership.

Download or read book Bulletin for International Fiscal Documentation written by International Bureau of Fiscal Documentation and published by . This book was released on 1997 with total page 662 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Childlessness in Europe Contexts Causes and Consequences written by Michaela Kreyenfeld and published by Springer. This book was released on 2017-01-11 with total page 367 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book is published open access under a CC BY 4.0 license. This open access book provides an overview of childlessness throughout Europe. It offers a collection of papers written by leading demographers and sociologists that examine contexts, causes, and consequences of childlessness in countries throughout the region.The book features data from all over Europe. It specifically highlights patterns of childlessness in Germany, France, the United Kingdom, Finland, Sweden, Austria and Switzerland. An additional chapter on childlessness in the United States puts the European experience in perspective. The book offers readers such insights as the determinants of lifelong childlessness, whether governments can and should counteract increasing childlessness, how the phenomenon differs across social strata and the role economic uncertainties play. In addition, the book also examines life course dynamics and biographical patterns, assisted reproduction as well as the consequences of childlessness. Childlessness has been increasing rapidly in most European countries in recent decades. This book offers readers expert analysis into this issue from leading experts in the field of family behavior. From causes to consequences, it explores the many facets of childlessness throughout Europe to present a comprehensive portrait of this important demographic and sociological trend.

Download or read book Colonial Adventures written by Serge Dauchy and published by Legal History Library. This book was released on 2020-11-05 with total page 442 pages. Available in PDF, EPUB and Kindle. Book excerpt: "Colonial Adventures: Commercial Law and Practice in the Making addresses the question how and to what extend the development of commercial law and practice, from Ancient Greece to the colonial empires of the nineteenth and twentieth centuries, were indebted to colonial expansion and maritime trade. Illustrated by experiences in Ancient Europe, the Americas, Asia, Africa and Australia, the book examines how colonial powers consciously or not reshaped the law in order to foster the prosperity of homeland manufacturers and entrepreneurs or how local authorities and settlers brought the transplanted law in line with the colonial objectives and the local constraints amid shifting economic, commercial and political realities. Contributors are: Alain Clément, Alexander Claver, Oscar Cruz-Barney, Bas De Roo, Paul du Plessis, Bernard Durand, David Gilles, Petra Mahy, David Mirhady, M. C. Mirow, Luigi Nuzzo, Phillip Lipton, Umakanth Varottil, Jakob Zollmann"--

Download or read book Tax Law Design and Drafting Volume 1 written by Mr.Victor Thuronyi and published by International Monetary Fund. This book was released on 1996-08-23 with total page 534 pages. Available in PDF, EPUB and Kindle. Book excerpt: Edited by Victor Thuronyi, this book offers an introduction to a broad range of issues in comparative tax law and is based on comparative discussion of the tax laws of developed countries. It presents practical models and guidelines for drafting tax legislation that can be used by officials of developing and transition countries. Volume I covers general issues, some special topics, and major taxes other than income tax.

Download or read book Goodwill Impairment written by Thorsten Sellhorn and published by Peter Lang Pub Incorporated. This book was released on 2004 with total page 323 pages. Available in PDF, EPUB and Kindle. Book excerpt: In 2001, goodwill amortization in the US was eliminated in favor of an impairment-only approach, which, according to critics, gives managers vast discretion and opportunities for earnings management. Prior research suggests that discretionary asset write-offs are associated with economic factors and managers_ financial reporting objectives. Based on a systematic literature review, this study investigates for a comprehensive sample of US firms the determinants of goodwill write-off behavior. Regression analysis shows that write-off behavior is significantly explained by firms_ economic properties. Only in large, high-profile firms, incentives appear to be significant determinants. These findings suggest that the impairment-only approach does capture goodwill impairment at least to some extent.

Download or read book The Imperial Mode of Living written by Ulrich Brand and published by Verso Books. This book was released on 2021-01-26 with total page 257 pages. Available in PDF, EPUB and Kindle. Book excerpt: Our Unsustainable Life: Why We Can't Have Everything We Want With the concept of the Imperial Mode of Living, Brand and Wissen highlight the fact that capitalism implies uneven development as well as a constant and accelerating universalisation of a Western mode of production and living. The logic of liberal markets since the 19thCentury, and especially since World War II, has been inscribed into everyday practices that are usually unconsciously reproduced. The authors show that they are a main driver of the ecological crisis and economic and political instability. The Imperial Mode of Living implies that people's everyday practices, including individual and societal orientations, as well as identities, rely heavily on the unlimited appropriation of resources; a disproportionate claim on global and local ecosystems and sinks; and cheap labour from elsewhere. This availability of commodities is largely organised through the world market, backed by military force and/or the asymmetric relations of forces as they have been inscribed in international institutions. Moreover, the Imperial Mode of Living implies asymmetrical social relations along class, gender and race within the respective countries. Here too, it is driven by the capitalist accumulation imperative, growth-oriented state policies and status consumption. The concrete production conditions of commodities are rendered invisible in the places where the commodities are consumed. The imperialist world order is normalized through the mode of production and living.

Download or read book The Lander and German Federalism written by Arthur Gunlicks and published by Manchester University Press. This book was released on 2003-11-22 with total page 426 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book provides a detailed introduction to how the Lander (the 16 states of Germany) function not only within the country itself but also within the wider context of European political affairs. Some knowledge of the role of the Lander is essential to an understanding of the political system as well as of German federalism. This book traces the origin of the Lander. It looks at their place in the constitutional order of the country and the political and administrative system. Their organization and administration are fully covered, as is their financing. Parties and elections in the Lander and the controversial roles of parliaments and deputies are also examined.

Download or read book Modern German Grammar written by Ruth Whittle and published by Routledge. This book was released on 2013-03-01 with total page 489 pages. Available in PDF, EPUB and Kindle. Book excerpt: Modern German Grammar: A Practical Guide, Third Edition is an innovative reference guide to German, combining traditional and function-based grammar in a single volume. The Grammar is divided into two parts. Part A covers grammatical categories such as word order, nouns, verbs and adjectives. Part B is organised according to language functions and notions such as: making introductions asking for something to be done delivering a speech possibility satisfaction. The book addresses learners’ practical needs and presents grammar in both a traditional and a communicative setting. New to this edition, and building on feedback from the previous edition: The rules of the latest (and so far final) spelling reform have been implemented throughout. Examples of usage have been updated and consideration given to Swiss and Austrian variants. The chapter on register has been expanded and now includes youth language and frequently used Anglicisms in German. The Index now has even more key words; it has also been redesigned to differentiate between German words, grammar terms, and functions, thus making it more user-friendly. The Grammar assumes no previous grammatical training and is intended for all those who have a basic knowledge of German, from intermediate learners in schools and adult education to undergraduates taking German as a major or minor part of their studies. The Grammar is accompanied by a third edition of Modern German Grammar Workbook (ISBN 978-0-415-56725-1) which features exercises and activities directly linked to the Grammar. Ruth Whittle is Lecturer, John Klapper is Professor of Foreign Language Pedagogy, Katharina Glöckel is the Austrian Lektorin and Bill Dodd is Professor of Modern German Studies – all at the University of Birmingham. Christine Eckhard-Black is Tutor and Advisor in German at the Oxford University Language Centre.

Download or read book Audit Quality written by Jonas Tritschler and published by Springer Science & Business Media. This book was released on 2013-10-31 with total page 251 pages. Available in PDF, EPUB and Kindle. Book excerpt: Arising from the author’s experience as a practicing CPA, this book is quite different from other research in this field, as it confronts the subject of audit quality from a pragmatic perspective. The first goal of Jonas Tritschler is to develop an audit quality metric on national audit firm level. Financial reporting errors, as detected by the German enforcement institutions during examinations, which subsequently are published in the German Federal Gazette by the involved companies, are the data basis for this measurement. Using the developed audit quality metric, the second goal of this study is to analyze audit quality differences of selected audit firms by comparing their deployed audit input factors such as employee’s competence (ratio of certified professionals to total audit staff), experience of employees (average tenure of employees in years) and client-specific experience (client fluctuation rate). Results indicate a correlation between audit quality according to the developed metric and the operationalized audit input factors mentioned above.

Download or read book The Alte Donau Successful Restoration and Sustainable Management written by Martin T. Dokulil and published by Springer. This book was released on 2019-01-09 with total page 405 pages. Available in PDF, EPUB and Kindle. Book excerpt: Here we report on a 25-year long-term sequence of measures to return a deteriorated recreational urban lake, Alte Donau in Vienna to acceptable water quality. Metropolitan waters require focused ecosystem management plans and intensive in-lake efforts. We explored physico-chemical conditions, food web from viruses to fish and water birds, the sediments, the littoral zone and the catchment, management and urban planning, and global warming. Several restoration techniques were tested and critically evaluated. The final management plan was based on bi-stable theory. During the recovery phase, numerous surplus adjustments had to be implemented to secure sustainable achievement.