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Eine ökonomische Analyse der steuerlichen Vorteilhaftigkeit der Option nach § 1a KStG.

• Authors : Kudert, Stephan; Rein, Rebekka

• Source: FinanzRundschau. Nov2022, Vol. 104 Issue 21, p976-986. 11p.

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Managing Households' Expectations with Unconventional Policies.

• Authors : D'Acunto, Francesco¹ (AUTHOR) ; Hoang, Daniel² (AUTHOR); Weber, Michael³ (AUTHOR)

• Source: Review of Financial Studies. Apr2022, Vol. 35 Issue 4, p1597-1642. 46p.

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Macroeconomic Effects of the Anticipation and Implementation of Tax Changes in Germany: Evidence from a Narrative Account.

• Authors : Christofzik, Désirée I.¹ (AUTHOR); Fuest, Angela² (AUTHOR); Jessen, Robin³ (AUTHOR)

• Source: Economica. Jan2022, Vol. 89 Issue 353, p62-81. 20p.

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Germany's Economic Restart after Covid-19: The Role of Fiscal Policy and Taxation.

• Authors : Fuest, Clemens¹

• Source: CESifo Forum. Nov2021, Vol. 22 Issue 6, p3-7. 5p.

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Governing through non‐enforcement: Regulatory forbearance as industrial policy in advanced economies.

• Authors : Dewey, Matías¹ (AUTHOR); Di Carlo, Donato² (AUTHOR)

• Source: Regulation & Governance. Jul2022, Vol. 16 Issue 3, p930-950. 21p.

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Gestaltungsprobleme bei Umwandlungen im Hinblick auf Sonderbetriebsvermögen.

• Authors : Werthebach, Felix

• Source: FinanzRundschau. 2021, Vol. 103 Issue 8, p341-349. 9p.

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Beeinflussung von betrieblichen Finanzierungsentscheidungen durch die steuerliche Beurteilung von Genussrechtskapital.

• Authors : Baumgartner

• Source: FinanzRundschau. 2021, Vol. 103 Issue 11, p532-538. 7p.

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Unmittelbare ATAD-Anwendung in begünstigend wirkenden Situationen.

• Authors : Kraft, Gerhard; Hohage, Uwe

• Source: FinanzRundschau. 2021, Vol. 103 Issue 11, p538-543. 6p.

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Tax rule changes and the timing of asset write‐offs in loss firms.

• Authors : Kohlhase, Saskia¹ (AUTHOR) ; Pierk, Jochen² (AUTHOR)

• Source: Journal of Business Finance & Accounting. May/Jun2021, Vol. 48 Issue 5/6, p815-840. 26p. 7 Charts, 2 Graphs.

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The Three Hurdles of Tax Planning: How Business Context, Aims of Tax Planning, and Tax Manager Power Affect Tax Expense.

• Authors : Feller, Anna¹; Schanz, Deborah¹

• Source: Contemporary Accounting Research. Mar2017, Vol. 34 Issue 1, p494-524. 31p.

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Ertragsteuerrechtliche Beurteilung der Veräußerung von im Privatvermögen gehaltenen Wirtschaftsgütern über eine Internetplattform.

• Authors : Kanzler, H.-J.

• Source: FinanzRundschau. 2021, Vol. 103 Issue 6, p281-285. 5p.

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Why is it so difficult to tax the rich? Evidence from German policy-makers.

• Authors : Fastenrath, Florian¹ (AUTHOR) ; Marx, Paul^1,2 (AUTHOR); Truger, Achim¹ (AUTHOR)

• Source: Journal of European Public Policy. May2022, Vol. 29 Issue 5, p767-786. 20p.

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Spoiling Oktoberfest - expat's hosts in the wage-tax-crosshair.

• Authors : Tillmann, Oliver¹

• Source: Australian Tax Forum. 2020, Vol. 35 Issue 4, p476-495. 20p.

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"Dem neuen Gesetz kann man nicht entgehen".

• Authors : Lemke, Antje

• Source: Deutsche Baumschule. nov2021, Issue 11, p8-10. 3p.

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Umsatzsteuerrechtliche Behandlung von Transaktionen auf Gewichtskonten.

• Authors : Küffner, Thomas

• Source: Umsatzsteuer-Rundschau. Feb2022, Vol. 71 Issue 4, p145-148. 4p.

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Hedge-Fund Trader Shah Can be Tried in Germany Over Tax Scandal.

• Authors : Matussek, Karin (AUTHOR)

• Source: Bloomberg.com. 12/1/2022, pN.PAG-N.PAG. 1p.

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This week in tax: Switzerland opens consultation on pillar two.

• Source: International Tax Review. 9/5/2022, pN.PAG-N.PAG. 1p.

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Verfahren/Gestaltungsmissbrauch.

• Authors : Geserich, Stephan

Subjects: *TAXATION; *COMMERCIAL real estate; *TAX lawsGERMANY

• Source: FinanzRundschau. Oct2021, Vol. 103 Issue 19, p955-960. 6p.

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Country Reports - Germany.

• Source: Germany Country Monitor. May2018, p1-46. 46p.

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Dolaylı-Dolaysız Vergiler Temelinde Bütçe Dengesinin İktisadi Büyümeye Etkisi: Türkiye ve Almanya Örneği.

• Authors : BEKTAŞ, Aytekin¹

• Source: Çankırı Karatekin University Journal of the Faculty of Economics & Administrative Sciences. 2019, Vol. 9 Issue 2, p425-448. 24p.

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Germany's Scholz Denies Influencing Dividend Tax Scandal Case Now Haunting Him.

• Authors : Matussek, Karin (AUTHOR)

• Source: Bloomberg.com. 8/19/2022, pN.PAG-N.PAG. 1p.

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Tagungsbericht zur 20. Freiburger Arbeitstagung „Besteuerung von Hochschulen" am 5./6.11.2019.

• Authors : Kessler, Wolfgang; Beck, Hannah

• Source: FinanzRundschau. Jun2020, Vol. 102 Issue 11, p525-527. 3p.

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Beschränkte Steuerpflicht. Beschränkte Einkommensteuerpflicht: Arbeitnehmertätigkeit für ein privates Unternehmen zur Förderung der Entwicklungshilfe.

• Authors : Kempermann, M.

• Source: FinanzRundschau. Oct2018, Vol. 100 Issue 20, p968-972. 5p.

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Ertragsteuerliche Organschaft – Bestandsaufnahme, Systematik, Problembereiche.

• Authors : Prinz, Ulrich

• Source: FinanzRundschau. Oct2018, Vol. 100 Issue 20, p916-925. 10p.

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Gewerbliche Einkünfte. Keine Abfärbung bei Verlusten.

• Authors : Kanzler, Anm. H.-J.

• Source: FinanzRundschau. Oct2018, Vol. 100 Issue 20, p959-964. 6p.

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