Cover -- Zum Inhalt / Zum Autor -- Titel -- So nutzen Sie dieses Buch -- Vorwort -- Inhalt -- 1. Kapitel: Grundlagen und Rechtsformwahl -- I. Grundlagen des GmbH-Rechts -- 1. Erscheinungsformen der GmbH -- 2. Vor- und Nachteile -- 3. Rechtliche Grundlagen -- II. Die Wahl der richtigen Rechtsform...

In this paper I analyse how individuals match for for the purpose of setting up a new firm. As a theoretical basis I use the O-ring theory introduced by Kremer (1993) and applied to new firms by Fabel (2004). The O-ring theory predicts that individuals segregate between firms according to their...

In this paper I analyse how individuals match for for the purpose of setting up a new firm. As a theoretical basis I use the O-ring theory introduced by Kremer (1993) and applied to new firms by Fabel (2004). The O-ring theory predicts that individuals segregate between firms according to their...

Vorwort; Inhaltsverzeichnis; Abkürzungsverzeichnis; Einleitung; 1 Vermögensbindung bei der unverbundenen AG; I. Schutzzweck(e) der aktienrechtlichen Vermögensbindung; 1. Gläubigerschutz; 2. Schutz der (Minderheits-)Aktionäre; a) Formalisiertes Ausschüttungsverfahren in 57 AktG; b)...

"Minimum asset and liability insurance requirements must often be met in order for parties to participate in potentially harmful activities. Such financial responsibility requirements may improve parties' decisions whether to engage in harmful activities and, if so, their efforts to reduce risk....

This paper analyzes the implications of foreign firm ownership and international profit shifting through thin capitalization for corporate tax policy. We consider a model of interjurisdictional tax competition where the corporate tax serves as a backstop to the personal income tax, interest on...

This paper analyzes the implications of foreign firm ownership and international profit shifting through thin capitalization for corporate tax policy. We consider a model of interjurisdictional tax competition where the corporate tax serves as a backstop to the personal income tax, interest on...

Im Fall einer steuerneutralen Einbringung von Betriebsvermögen in eine Kapital-gesellschaft kommt bei anschließender Anteilsveräußerung innerhalb einer Sieben-jahresfrist die Missbrauchsvorschrift des § 22 Abs. 1 UmwStG zur Anwendung. Diese beinhaltet Elemente der Besteuerung eines...