Rumpf, Dominik (contributor); Kiesewetter, Dirk (contributor) - 2008 - Rev.
reform 2008
Abstract
This paper shows how to evaluate investment projects in transparently taxed partnerships
and … individual enterprises. After the German income tax reform 2008, there is an option
for taxing retained earnings at a flat rate …
withdrawals.
Keywords: Capital budgeting; tax planning; German income tax reform 2008; preferred
taxation of retained earnings …