Suchergebnisse - "TAX laws"

New Minimum Distribution Rules Encourage Partial Annuitization in Retirement Income Strategies.

Autoren: Pang, Gaobo Warshawsky, Mark

Quelle: Journal of Financial Service Professionals. Nov2025, Vol. 79 Issue 6, p55-65. 11p.

Schlagwörter: *RETIREMENT income, *TAX laws, *ANNUITIES, *INCOME distribution, *RETIREMENT planning, *ASSET allocation, *TAXATION, OLDER people

21 SMART MOVES TO MAKE BEFORE YEAR-END.

Autoren: WANG, PENELOPE (AUTHOR)

Quelle: Kiplinger Personal Finance. Dec2025, Vol. 79 Issue 12, p40-47. 8p. 6 Color Photographs, 1 Chart.

Schlagwörter: *TAX planning, *TAX laws, *INVESTMENT management, *OPEN enrollment (Health insurance), *INDIVIDUAL retirement accounts, *STRATEGIC planning, *FINANCIAL planning, MEDICAL care costs

Sunrise in America: Estate Planning Opportunities for UK Residents in the United States.

Autoren: Commito, Thomas F.¹ law@tandfc.com

Quelle: Journal of Financial Service Professionals. May2025, Vol. 79 Issue 3, p61-68. 8p.

Schlagwörter: *INHERITANCE & transfer tax, *TAX laws, *ESTATE planning, ESTATES (Law)

The Pros of the One Big and Cons Beautiful Bill.

Autoren: Grassley, Chuck Jeffries, Hakeem Kennedy, Michael et al.

Quelle: Congressional Digest. Oct2025, Vol. 104 Issue 8, p14-23. 10p.

Schlagwörter: *TAX laws, *BUDGET, *FISCAL policy, *GOVERNMENT spending policy

People: TRUMP, Donald, 1946-, GRASSLEY, Chuck, 1933-

Zur Behandlung von Währungskursverlusten bei darlehensähnlichen Gesellschafterforderungen im Drittstaatenfall.

Quelle: FinanzRundschau. Nov2025, Vol. 107 Issue 21, p991-997. 7p.

Schlagwörter: *CORPORATE taxes, *BUSINESS losses, *BUSINESS tax, *TAX laws, *LOANS, CORPORATE tax laws

Firma/Körperschaft: EUROPEAN Union

Verlustnutzung durch Anwachsung – Neue BFH-Rechtsprechung.

Autoren: Prinz, Ulrich (AUTHOR)

Quelle: FinanzRundschau. Nov2025, Vol. 107 Issue 21, p961-965. 5p.

Schlagwörter: *INCOME tax laws, *TAX laws, *CORPORATE reorganizations, *FINANCIAL management, *MERGERS & acquisitions, CORPORATE tax laws

Aktivierung von Provisionsansprüchen bei Versicherungsvertretern.

Autoren: Weber-Grellet, H. (AUTHOR)

Quelle: FinanzRundschau. Oct2025, Vol. 107 Issue 20, p946-954. 9p.

Schlagwörter: *INSURANCE agents, *INCOME tax laws, *COMMERCIAL law, *TAX laws, COMPENSATION (Law), ILLEGALITY

AKTUELLE ENTSCHEIDUNGEN DES BUNDESFINANZHOFS.

Quelle: RdW-Kurzreport. nov2025, Vol. 78 Issue 21, p888-891. 4p.

Schlagwörter: *PENSION laws, *INCOME tax laws, *FISCAL year, *TAX laws, *DEBT, *LEGAL liability, *PUBLIC finance

Tax Practices in the Real Estate Sector Within the Framework of the Council of State Decisions.

Alternate Title: Danıştay Kararları Çerçevesinde Gayrimenkul Sektöründe Vergi Uygulamaları.

Autoren: Aydınlı, Kübra Yıldız, Seyfi Atmaca, Serhat et al.

Quelle: Cumhuriyet University Journal of Economics & Administrative Sciences / Cumhuriyet Üniversitesi İktisadi ve İdari Bilimler Dergisi. 2025, Vol. 26 Issue 4, p667-669. 13p.

Schlagwörter: *REAL estate business, *TAX laws, *CORPORATE taxes, *INCOME tax, *ADMINISTRATIVE courts, *TAX administration & procedure, *SALES tax, *CAPITAL gains tax

Impressum.

Quelle: FinanzRundschau. Nov2025, Vol. 107 Issue 21, pr5-r10. 6p.

Schlagwörter: *TAX laws, *PERIODICAL publishing, *SEMINARS, *TAX auditing, *TAX reform, CANADA. Income Tax Act, LEGAL judgments, LEGAL literature

Erweiterte Kürzung gem. § 9 Nr. 1 Satz 2 GewStG und Drei-Objekt-Grenze bei En-bloc-Veräußerung einer Kapitalgesellschaft.

Autoren: Roser, Frank (AUTHOR)

Quelle: FinanzRundschau. Nov2025, Vol. 107 Issue 21, p1039-1046. 8p.

Schlagwörter: *COMMERCIAL real estate, *TAX laws, *BUSINESS tax, *SALE of business enterprises, *TAX planning, *TAX deductions

Geografische Kategorien: GERMANY

Systemdenken heute? – Zum 100. Geburtstag von Klaus Tipke.

Autoren: Valta, Matthias (AUTHOR)

Quelle: FinanzRundschau. Nov2025, Vol. 107 Issue 21, p1009-1012. 4p.

Schlagwörter: *TAX laws, *PROGRESSIVE taxation, *SYSTEMS theory, SOCIAL justice

Impressum.

Quelle: FinanzRundschau. Oct2025, Vol. 107 Issue 20, pr3-r6. 4p.

Schlagwörter: *TAX laws, *PERIODICAL publishing, *TRADE publications, *COPYRIGHT, FINANCE periodicals, LEGAL literature, MANUSCRIPTS

Zur Berücksichtigung von Verlusten nach § 17 Abs. 4 EStG und § 20 Abs. 2 EStG – Kein Wahlrecht bezüglich der BFH-Vertrauensschutzregelung.

Quelle: FinanzRundschau. Oct2025, Vol. 107 Issue 20, p954-958. 5p.

Schlagwörter: *TAX laws, *INSURANCE companies, *REPAYMENTS, *NET losses, COMPENSATION (Law), LEGAL judgments

Grundlagen der steuerrechtlichen Zurechnung bei Wertpapierdarlehen – Teil 3.

Autoren: Drüen, Klaus-Dieter (AUTHOR)

Quelle: Die Unternehmensbesteuerung (Ubg). Nov2025, Vol. 18 Issue 11, p635-641. 7p.

Schlagwörter: *TAX laws, *SECURITIES lending, *FINANCIAL instruments, *STOCK ownership, *TAX courts

„Signing-Closing-Theorie" in der Grunderwerbsteuer als Wille des Gesetzgebers?

Autoren: Graessner, Hans-Christoph Wollweber, Markus Lottermoser, Jannik

Quelle: Die Unternehmensbesteuerung (Ubg). Nov2025, Vol. 18 Issue 11, p624-629. 6p.

Schlagwörter: *DOUBLE taxation, *TAX laws, *PROPERTY tax, *REAL property tax, STATUTORY interpretation

2025 YILINDA VERGİ MEVZUATINDA YAPILAN DÜZENLEMELER.

Autoren: İNSEL, Fırat

Quelle: Financial Analysis / Mali Cozum Dergisi. kas/ara2025, Vol. 35 Issue 192, p2167-2173. 7p.

Schlagwörter: *TAX laws, *TAXPAYER compliance, *RATIONAL-legal authority, *TAX exemption, *WITHHOLDING tax, *SMALL business, DIGITAL technology

Geografische Kategorien: TURKEY

LİSANSÜSTÜ EĞİTİMDE MALİ HUKUK: ANABİLİM DALI VE BİLİM DALI BAZINDA YAYIMLANAN ÇALIŞMALARIN EĞİLİMLERİNİN İNCELENMESİ.

Alternate Title: ANALYSIS OF TRENDS IN GRADUATE STUDIES ON FINANCIAL LAW: A REVIEW OF PUBLICATIONS IN THE DEPARTMENT AND FIELD OF STUDY.

Autoren: KUYUMCU, Oğuz¹ oguzkuyumcu@isparta.edu.tr

Quelle: Financial Analysis / Mali Cozum Dergisi. kas/ara2025, Vol. 35 Issue 192, p2021-2052. 32p.

Schlagwörter: *TAX laws, *TAXATION, *FINANCE laws, *SCHOLARLY peer review, GRADUATE education, TEXT mining, HIGHER education, GRADUATE students

Geografische Kategorien: ISTANBUL (Turkey)

Impressum.

Quelle: FinanzRundschau. Oct2025, Vol. 107 Issue 19, pr3-r6. 4p.

Schlagwörter: *TAX laws, *INTERNAL revenue law, *PROFESSIONAL employees, *ALTERNATIVE minimum tax, *TAX auditing, ARCHIVES

Entstrickung durch Überführung von Wirtschaftsgütern in ausländische Betriebsstätte – verfassungsrechtliches Vertrauensschutzgebot bei rückwirkenden Gesetzen.

Autoren: Reddig, Jens (AUTHOR)

Quelle: FinanzRundschau. Oct2025, Vol. 107 Issue 19, p892-900. 9p.

Schlagwörter: *INCOME tax laws, *DOUBLE tax agreements, *FOREIGN corporations, EUROPEAN Union law, LEGAL history, TRANSFER (Law), CONSTITUTIONALISM, LEGAL procedure

Geografische Kategorien: GERMANY