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German
| Result Number | Material Type | Add to My Shelf Action | Record Details and Options |
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| 1 |
Material Type: magazinearticle
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The legal dispute over Russia’s largest ammonia plantThe Parliament magazine, 2024-01Copyright Dods Parliamentary Communications Limited 2024 ;ISSN: 1372-7966Full text available |
| 2 |
Material Type: Article
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Keine Auflösung der für die Altgesellschafter anlässlich des Eintritts eines Neugesellschafters gebildeten negativen Ergänzungsbilanzen bei nachfolgendem entgeltlichen Ausscheiden des neu EingetretenenFinanz - Rundschau Ertragsteuerrecht, 2023-08, Vol.105 (15), p.697-704 [Peer Reviewed Journal]2023 by Verlag Dr. Otto Schmidt KG, Gustav-Heinemann-Ufer 58, 50968 Köln. ;ISSN: 1438-3292 ;EISSN: 2194-4156 ;DOI: 10.9785/fr-2023-1051506Full text available |
| 3 |
Material Type: Article
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Über Grund und Grenzen von „wirtschaftlichem Eigentum“ (§ 39 Abs. 2 Nr. 1 AO)Finanz - Rundschau Ertragsteuerrecht, 2023-06, Vol.105 (12), p.537-552 [Peer Reviewed Journal]2023 by Verlag Dr. Otto Schmidt KG, Gustav-Heinemann-Ufer 58, 50968 Köln. ;ISSN: 1438-3292 ;EISSN: 2194-4156 ;DOI: 10.9785/fr-2023-1051202Full text available |
| 4 |
Material Type: Article
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Erbschaftsteuerrechtliche Behandlung der Anwachsung eines KG-Anteils bei übersteigendem AbfindungsanspruchFinanz - Rundschau Ertragsteuerrecht, 2023-05, Vol.105 (10), p.482-484 [Peer Reviewed Journal]2023 by Verlag Dr. Otto Schmidt KG, Gustav-Heinemann-Ufer 58, 50968 Köln. ;ISSN: 1438-3292 ;EISSN: 2194-4156 ;DOI: 10.9785/fr-2023-1051011Full text available |
| 5 |
Material Type: Article
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Zurechnung von Einkünften bei Quotennießbrauch am Anteil einer vermögensverwaltenden Personengesellschaft — Urteilsanmerkung zu BFH v. 15.11.2022 – IX R 4/20, FR 2023, 469Finanz - Rundschau Ertragsteuerrecht, 2023-05, Vol.105 (10), p.446-450 [Peer Reviewed Journal]2023 by Verlag Dr. Otto Schmidt KG, Gustav-Heinemann-Ufer 58, 50968 Köln. ;ISSN: 1438-3292 ;EISSN: 2194-4156 ;DOI: 10.9785/fr-2023-1051005Full text available |
| 6 |
Material Type: Article
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Keine Auswirkungen auf das Einkommen des nach dem steuerlichen Übertragungsstichtag verstorbenen Gesellschafters einer Kapitalgesellschaft durch deren rückwirkende Verschmelzung auf den AlleingesellschafterFinanz - Rundschau Ertragsteuerrecht, 2023-04, Vol.105 (8), p.377-381 [Peer Reviewed Journal]2023 by Verlag Dr. Otto Schmidt KG, Gustav-Heinemann-Ufer 58, 50968 Köln. ;ISSN: 1438-3292 ;EISSN: 2194-4156 ;DOI: 10.9785/fr-2023-1050811Full text available |
| 7 |
Material Type: Article
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Steuerliche Behandlung eines punktuell satzungsdurchbrechenden inkongruenten VorabgewinnausschüttungsbeschlussesFinanz - Rundschau Ertragsteuerrecht, 2023-02, Vol.105 (4), p.181-188 [Peer Reviewed Journal]2023 by Verlag Dr. Otto Schmidt KG, Gustav-Heinemann-Ufer 58, 50968 Köln. ;ISSN: 1438-3292 ;EISSN: 2194-4156 ;DOI: 10.9785/fr-2023-1050409Full text available |
| 8 |
Material Type: Article
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Körperschaften/KapitalerträgeFinanz - Rundschau Ertragsteuerrecht, 2023-02, Vol.105 (3), p.134-138 [Peer Reviewed Journal]2023 by Verlag Dr. Otto Schmidt KG, Gustav-Heinemann-Ufer 58, 50968 Köln. ;ISSN: 1438-3292 ;EISSN: 2194-4156 ;DOI: 10.9785/fr-2023-1050308Full text available |
| 9 |
Material Type: Article
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Evaluation of differences in performance between shareholder-CEO-led and professional-CEO-led large companies in LithuaniaVerslas: teorija ir praktika, 2023-01, Vol.24 (1), p.82-92COPYRIGHT 2023 Vilnius Gediminas Technical University ;2023. This work is published under https://creativecommons.org/licenses/by/4.0/ (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 1648-0627 ;EISSN: 1822-4202 ;DOI: 10.3846/btp.2023.17596Full text available |
| 10 |
Material Type: Article
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A Framework of Excessive Executive Compensation – An Obscured Breach in Corporate Governance Agency ContractAccounting & finance (Kiev, Ukraine), 2023-01, Vol.101 (3(101)), p.65-69 [Peer Reviewed Journal]Copyright Institute of Accounting and Finance 2023 ;ISSN: 2307-9878 ;EISSN: 2518-1181 ;DOI: 10.33146/2307-9878-2023-3(101)-65-69Full text available |
| 11 |
Material Type: Article
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Analysis of corporate governance and corporate sustainability performance in the Indonesian contextVerslas: teorija ir praktika, 2023-01, Vol.24 (1), p.137-147COPYRIGHT 2023 Vilnius Gediminas Technical University ;2023. This work is published under https://creativecommons.org/licenses/by/4.0/ (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 1648-0627 ;EISSN: 1822-4202 ;DOI: 10.3846/btp.2023.16898Full text available |
| 12 |
Material Type: Article
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FACTORS INFLUENCING DIVIDEND PAYOUT POLICY: EVIDENCE FROM LISTED NON-FINANCIAL FIRMS OF THE ZAGREB STOCK EXCHANGEZbornik radova Ekonomskog fakulteta u Rijeci, 2022-12, Vol.40 (2), p.441-457 [Peer Reviewed Journal]2022. This work is published under https://creativecommons.org/licenses/by-nc-nd/4.0/ (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 1331-8004 ;EISSN: 1846-7520 ;DOI: 10.18045/zbefri.2022.2.441Full text available |
| 13 |
Material Type: Article
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Zufluss von Kapitalerträgen beim beherrschenden Gesellschafter einer ausländischen KapitalgesellschaftFinanz - Rundschau Ertragsteuerrecht, 2022-11, Vol.104 (21), p.998-1002 [Peer Reviewed Journal]2022 by Verlag Dr. Otto Schmidt KG, Gustav-Heinemann-Ufer 58, 50968 Köln. ;ISSN: 1438-3292 ;EISSN: 2194-4156 ;DOI: 10.9785/fr-2022-1042108Full text available |
| 14 |
Material Type: Article
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Beherrschender Gesellschafter-Geschäftsführer: Zufluss von Tantiemen bei verspäteter Feststellung des JahresabschlussesFinanz - Rundschau Ertragsteuerrecht, 2022-10, Vol.104 (20), p.939-941 [Peer Reviewed Journal]2022 by Verlag Dr. Otto Schmidt KG, Gustav-Heinemann-Ufer 58, 50968 Köln. ;ISSN: 1438-3292 ;EISSN: 2194-4156 ;DOI: 10.9785/fr-2022-1042007Full text available |
| 15 |
Material Type: Article
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Mittelbare vGA im Zusammenhang mit nießbrauchbelasteten GmbH-GeschäftsanteilenFinanz - Rundschau Ertragsteuerrecht, 2022-10, Vol.104 (19), p.882-885 [Peer Reviewed Journal]2022 by Verlag Dr. Otto Schmidt KG, Gustav-Heinemann-Ufer 58, 50968 Köln. ;ISSN: 1438-3292 ;EISSN: 2194-4156 ;DOI: 10.9785/fr-2022-1041905Full text available |
| 16 |
Material Type: Article
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Erwerb eines Geschäftsanteils durch Pooltreuhänder – Schenkungsteuer im ManagermodellFinanz - Rundschau Ertragsteuerrecht, 2022-09, Vol.104 (18), p.855-857 [Peer Reviewed Journal]2022 by Verlag Dr. Otto Schmidt KG, Gustav-Heinemann-Ufer 58, 50968 Köln. ;ISSN: 1438-3292 ;EISSN: 2194-4156 ;DOI: 10.9785/fr-2022-1041809Full text available |
| 17 |
Material Type: Article
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Blinded by ‘Fairness’: Why We Need (Strong) Procedural Safeguards in Screening Self-Dealing and Obtaining a Fair Price Is Not the AnswerEuropean business organization law review, 2022-09, Vol.23 (3), p.633-669 [Peer Reviewed Journal]The Author(s) 2022 ;The Author(s) 2022. This work is published under http://creativecommons.org/licenses/by/4.0/ (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 1566-7529 ;EISSN: 1741-6205 ;DOI: 10.1007/s40804-022-00243-5Full text available |
| 18 |
Material Type: Article
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Zeitwertkonten zugunsten von Minderheits-Gesellschafter- Geschäftsführern: Risiko der verdeckten Gewinnausschüttung und des Lohnzuflusses – Praxishinweise für die steuerliche AnerkennungFinanz - Rundschau Ertragsteuerrecht, 2022-08, Vol.104 (16), p.759-763 [Peer Reviewed Journal]2022 by Verlag Dr. Otto Schmidt KG, Gustav-Heinemann-Ufer 58, 50968 Köln. ;ISSN: 1438-3292 ;EISSN: 2194-4156 ;DOI: 10.9785/fr-2022-1041605Full text available |
| 19 |
Material Type: Article
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Investing in independence: popular shareholding on the West African stock exchangeAfrica (London. 1928), 2022-08, Vol.92 (4), p.644-662 [Peer Reviewed Journal]The Author(s), 2022. Published by Cambridge University Press on behalf of the International African Institute ;Copyright © International African Institute. ;COPYRIGHT 2022 Cambridge University Press ;The Author(s), 2022. Published by Cambridge University Press on behalf of the International African Institute. This is an Open Access article, distributed under the terms of the Creative Commons Attribution-NonCommercial-ShareAlike licence (https://creativecommons.org/licenses/by-nc-sa/4.0/), which permits non-commercial re-use, distribution, and reproduction in any medium, provided the same Creative Commons licence is included and the original work is properly cited. The written permission of Cambridge University Press must be obtained for commercial re-use. Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the associated terms available at: https://uk.sagepub.com/en-gb/eur/reusing-open-access-and-sage-choice-content ;ISSN: 0001-9720 ;EISSN: 1750-0184 ;DOI: 10.1017/S0001972022000365Full text available |
| 20 |
Material Type: Article
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The influence of demographic, cultural, and educational background in the boardroom on firm performance – The Croatian evidenceZbornik radova Ekonomskog fakulteta u Rijeci, 2022-06, Vol.40 (1), p.79-95 [Peer Reviewed Journal]2022. This work is published under https://creativecommons.org/licenses/by-nc-nd/4.0 (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 1331-8004 ;EISSN: 1846-7520 ;DOI: 10.18045/zbefri.2022.1.79Full text available |
Results 1 - 20 of 223 for All Library Resources
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