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39 results on '"Kessler, Wolfgang"'

1. Back to BASIC - stages of international tax planning or: getting the grip on a rocky road

Author

Kessler, Wolfgang and Eicke, Rolf

Subjects
Tax planning -- Methods, Tax planning -- International aspects, Banking, finance and accounting industries, Business, Business, international, Law
Abstract

International tax planning presents sometimes unknown challenges to planners. Planners should implement the BASIC concept - benchmarking, analysis, strategy, implementation, and compliance - to aid them in their planning.

Published
2007

5. Germany's statutory treatment of special payments.

Author

Kessler, Wolfgang and Eicke, Rolf

Subjects
Partnership -- Taxation, Foreign corporations -- Taxation, Profit -- Taxation, Corporate income taxes -- Laws, regulations and rules, Government regulation, Germany. Income Tax Act (s. 50d, para. 10), Model Tax Convention on Income and on Capital (art. 7)
Published
2009

6. Germany introduces new business structure.

Author

Kessler, Wolfgang and Eicke, Rolf

Subjects
Limited liability companies -- Laws, regulations and rules, Corporations -- Finance, Corporations -- Laws, regulations and rules, Corporations -- Taxation, Government regulation, Germany. Insolvency Code 1999, Germany. Corporation Act 1965
Published
2008

7. Is Germany a 'holding haven'?

Author

Kessler, Wolfgang and Eicke, Rolf

Subjects
Holding companies -- Taxation, Tax havens -- Research
Published
2008

9. Lidl Belgium: revisiting Marks & Spencer on the branch level.

Author

Kessler, Wolfgang and Eicke, Rolf

Subjects
Branch profits tax -- Laws, regulations and rules, Foreign corporations -- Taxation, Marks & Spencer PLC v. Halsey, Her Majesty's Inspector of Taxes (2007 E.W.C.A. Civ. 117), Government regulation
Published
2008

11. The egg of Columbus Container: German budget sunny side up, not scrambled.

Author

Kessler, Wolfgang and Eicke, Rolf

Subjects
Partnership -- Taxation, Branch profits tax -- Laws, regulations and rules, Controlled foreign corporations -- Taxation, Columbus Container Services v. Finanzamt Bielefeld-Innenstadt (Case C-298/05 (E.C.J. Dec. 6, 2007)), Government regulation
Published
2008

15. Out of Germany: the new function shifting regime.

Author

Kessler, Wolfgang and Eicke, Rolf

Subjects
Transfer pricing -- Laws, regulations and rules, Corporations -- Taxation, Corporations -- Laws, regulations and rules, Government regulation
Published
2007

16. Welcome to the German dual income tax.

Author

Kessler, Wolfgang and Eicke, Rolf

Subjects
Income tax -- Laws, regulations and rules, Tax rates -- Laws, regulations and rules, Government regulation
Published
2007

18. New German thin cap rules - too thin the cap.

Author

Kessler, Wolfgang and Eicke, Rolf

Subjects
Interest deductions -- Laws, regulations and rules, Tax reform -- Political aspects, Corporate income taxes -- Laws, regulations and rules, Government regulation
Published
2007

19. Germany: treaty shop until you drop.

Author

Kessler, Wolfgang and Eicke, Rolf

Subjects
Tax treaties -- Laws, regulations and rules, Tax planning -- Methods, Venue -- Laws, regulations and rules, Government regulation
Published
2007

22. Germany: direct tax provisions potentially incompatible with EC Law - a checklist for practitioners

Author

Prof. Dr. Kessler, Wolfgang and Prof. Dr. Spengel, Christoph

Subjects
Germany -- Tax policy, Tax administration and procedure -- Analysis, Banking, finance and accounting industries, Business, Business, international
Abstract

An overview of direct tax provisions in Germany that is incompatible with European Community law is presented. Implications for national legislators, tax administrations, national courts and taxpayers and tax practitioners are discussed.

Published
2003

23. Treatment of a case of primary retroperitoneal mucinous cystadenocarcinoma: is adjuvant hysterectomy and bilateral salpingo-oophorectomy justified?

Author

Kessler, Thomas M., Kessler, Wolfgang, Neuweiler, Jorg, and Nachbur, Bernhard H.

Subjects
Genital cancer, Adenocarcinoma -- Case studies, Health
Abstract

Researchers report the case of a 38-year-old woman who had an intestinal tumor called a retroperitoneal mucinous cystadenocarcinoma surgically removed but not her uterus and ovaries. She has lived five years since then with no evidence of cancer.

Published
2002

25. Promoting peer pressure - Germany's anti-evasion act.

Author

Kessler, Wolfgang and Eicke, Rolf

Subjects
Tax evasion -- Laws, regulations and rules, Tax administration and procedure -- Laws, regulations and rules, International cooperation -- Laws, regulations and rules, Government regulation, Germany. Anti-Tax-Evasion Act 2009
Published
2009

26. The new German Inheritance and Gift Tax Act.

Author

Kessler, Wolfgang and Eicke, Rolf

Subjects
Inheritance tax -- Laws, regulations and rules, Gift tax -- Laws, regulations and rules, Government regulation, Germany. Inheritance and Gift Tax Act
Published
2009

29. Cross-border loss transfer after Lidl Belgium.

Author

Kessler, Wolfgang and Eicke, Rolf

Subjects
Loss deductions -- Laws, regulations and rules, Transfer taxes -- Laws, regulations and rules, Corporations -- Taxation, Corporations -- Laws, regulations and rules, Government regulation
Published
2008

31. Germany's corporate tax reform - the road not taken.

Author

Kessler, Wolfgang and Eicke, Rolf

Subjects
Corporate income taxes -- Laws, regulations and rules, Tax rates -- Laws, regulations and rules, Tax reform -- Laws, regulations and rules, Government regulation
Published
2007

32. Deutsche und ungarische Minderheiten in Kroatien und der Vojvodina 1918-1941: Identitatsentwurfe und ethnopolitische Mobilisierung

Author

Kessler, Wolfgang

Subjects
Deutsche und ungarische Minderheiten in Kroatien und der Vojvodina 1918-1941: Identitatsentwurfe und ethnopolitische Mobilisierung (Nonfiction work) -- Book reviews, Die Deutsche Volksgruppe in Jugoslawien 1918-1941: Innen - und Aussenpolitik als Symptome des Verhaltnisses zwischen deutscher Minderheit und jugoslawischer Regierung (Nonfiction work) -- Book reviews, Books -- Book reviews, Humanities, Social sciences
Published
2010

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