Authors: Koval, Borys^1,2 (AUTHOR) borys.koval@wu.ac.at, Frühwirth-Schnatter, Sylvia³ (AUTHOR) sfruehwi@wu.ac.at, Sögner, Leopold^1,2 (AUTHOR) soegner@ihs.ac.at

Superior Title: Studies in Nonlinear Dynamics & Econometrics. Apr2024, Vol. 28 Issue 2, p337-378. 42p.

Subject Terms: *CORPORATE finance, *RETURN on assets

Authors: Hauzenberger, Niko^1,2 (AUTHOR) niko.hauzenberger@strath.ac.uk, Huber, Florian² (AUTHOR), Koop, Gary¹ (AUTHOR)

Superior Title: Studies in Nonlinear Dynamics & Econometrics. Apr2024, Vol. 28 Issue 2, p201-225. 25p.

Subject Terms: *MARKOV chain Monte Carlo, *YIELD curve (Finance), *EUROZONE

Authors: Bartsch, Gerrit (AUTHOR)

Superior Title: FinanzRundschau. Apr2024, Vol. 106 Issue 8, p363-375. 13p.

Subject Terms: *CAPITAL gains tax, *STOCKS (Finance), *CAPITAL gains, *TAX exemption, *INCOME tax, *TAX incidence, *WITHHOLDING tax

Geographic Terms: GERMANY

Authors: Schumacher, Andreas (AUTHOR)

Superior Title: FinanzRundschau. Apr2024, Vol. 106 Issue 8, p345-350. 6p.

Subject Terms: *STOCKS (Finance), *AFFILIATED corporations, *MERGERS & acquisitions, *MERGER agreements, FEDERAL court decisions, BURDEN of proof

Authors: Andreas Moritz, Felix (AUTHOR)

Superior Title: Die Unternehmensbesteuerung (Ubg). Feb2024, Vol. 17 Issue 2, p66-71. 6p.

Subject Terms: *STOCKS (Finance), *PRIVATE companies, *BOOK value, *PRICES, BOOK sales & prices

Alternate Title: The Liechtenstein family foundation as income and inheritance tax planning instrument - one economic analysis.

Authors: Weidenfeller, David, Meger, Marvin

Superior Title: FinanzRundschau. Feb2024, Vol. 106 Issue 4, p156-166. 11p.

Subject Terms: *TAXATION, *PUBLIC finance, *TAX planning, *COMMERCIAL law, *QUANTITATIVE research, *CORPORATIONS, *CORPORATION law, *TAX benefits

Geographic Terms: LIECHTENSTEIN

Alternate Title: Amount of subsequent acquisition costs in the Loans left standing in crisis according to Section 17 Paragraph 2a Sentence 3 No. 2 EStG.

Authors: Bode, Walter

Superior Title: FinanzRundschau. Feb2024, Vol. 106 Issue 3, p132-136. 5p.

Subject Terms: *DEFAULT (Finance), *LOAN losses, *STOCKHOLDERS, *LOANS, *MARKET value, *PLAINTIFFS, *TAX planning, *BANKRUPTCY, *LEGAL costs, *TAX incentives, *STOCKHOLDERS equity, BOUNDARY disputes

Alternate Title: Participation rights capital in commercial and tax accounting.

Authors: Kahle, Holger, Kopp, Nicolas

Superior Title: FinanzRundschau. Oct2023, Vol. 105 Issue 20, p913-926. 14p.

Subject Terms: *STOCKS (Finance), *TAX administration & procedure, *ACCOUNTING, *FINANCIAL statements, *CORPORATE finance, *TAX laws, *FINANCIAL instruments, *TAX accounting, *CAPITAL levy, *LOANS

Geographic Terms: NORTH Rhine-Westphalia (Germany)

Alternate Title: imprint.

Superior Title: FinanzRundschau. Dec2023, Vol. 105 Issue 23, pr3-r6. 4p.

Subject Terms: *PERIODICAL publishing, *PUBLIC finance, *GOVERNMENT revenue, *PRICES, *PUBLIC administration, *TAXATION, *CONSULTANTS, *TAX laws, MANUSCRIPTS

Geographic Terms: COLOGNE (Germany)

Alternate Title: Limited tax liability for convertible bond interest.

Superior Title: FinanzRundschau. Jul2023, Vol. 105 Issue 14, p673-677. 5p.

Subject Terms: *INCOME, *BONDS (Finance), *CONVERTIBLE bonds, *CAPITAL gains tax, *SHAREHOLDER activism, *CORPORATE debt financing, *INCOME tax, *INTEREST (Finance), *LIMITED liability, *INTEREST income, *TAX courts

Geographic Terms: GERMANY

Authors: Halidias, Nikolaos¹ (AUTHOR) nikoshalidias@hotmail.com

Superior Title: Monte Carlo Methods & Applications. Mar2024, Vol. 30 Issue 1, p1-17. 17p.

Subject Terms: *HEDGING (Finance), *PRICES, *OPEN-ended questions

Authors: Eymann, Stefan (AUTHOR), Schneider, Markus (AUTHOR)

Superior Title: Die Unternehmensbesteuerung (Ubg). Jul2023, Vol. 16 Issue 7, p337-350. 14p.

Subject Terms: *PRICE markup, *CORPORATE finance, *PRICES, *REGRESSION analysis, POLYNOMIALS

Alternate Title: Corporation shares in special business assets II - Jurisprudence development, open questions of doubt and solution.

Authors: Maulberger, Regina, Steiner, Natalie, Ullmann, Robert

Superior Title: FinanzRundschau. Sep2023, Vol. 105 Issue 17, p769-778. 10p.

Subject Terms: *STOCKS (Finance), *BUSINESS partnerships, *CORPORATE taxes, *ASSETS (Accounting), *CORPORATIONS, LEGAL history, LEGAL judgments, FEDERAL courts, OPEN-ended questions

Authors: Chimani, Markus¹ (AUTHOR) markus.chimani@uni-osnabrueck.de, Juhnke-Kubitzke, Martina¹ (AUTHOR) juhnke-kubitzke@uni-osnabrueck.de, Nover, Alexander¹ (AUTHOR) alexander.nover@uni-osnabrueck.de

Superior Title: Advances in Geometry. Oct2023, Vol. 23 Issue 4, p461-480. 20p.

Subject Terms: *POLYTOPES, *BONDS (Finance), *CUTTING stock problem, *INVERSE problems

Authors: Mayer, Thomas¹ (AUTHOR) Thomas.Mayer@fvsag.com

Superior Title: Economists' Voice. Jun2023, Vol. 20 Issue 1, p135-142. 8p.

Subject Terms: *DEFAULT (Finance), *PUBLIC debts, *DEBT, *REPAYMENTS, *PUBLIC spending

Authors: Ostermann, Leon A. (AUTHOR), Kluck, Matthias (AUTHOR)

Superior Title: Die Unternehmensbesteuerung (Ubg). Apr2023, Vol. 16 Issue 4, p206-212. 7p.

Subject Terms: *STOCKS (Finance), *DEFERRED tax, *EMPLOYEE ownership, *EMPLOYEE loyalty, *INDUSTRIAL relations

Authors: Pimpertz, Jochen¹ (AUTHOR) pimpertz@iwkoeln.de

Superior Title: Zeitschrift fur Wirtschaftspolitik. May2023, Vol. 72 Issue 1, p49-57. 9p.

Subject Terms: *STOCKS (Finance), *CAPITAL financing, *INSURANCE, *FEDERAL government, *CAPITAL stock, *PENSIONS, PENSION reform

Alternate Title: Tax Treatment of Capital Gains and losses in the case of so-called bond stripping.

Superior Title: FinanzRundschau. May2023, Vol. 105 Issue 9, p428-432. 5p.

Subject Terms: *BONDS (Finance), *ASSETS (Accounting), *TAX rates, *MERGERS & acquisitions, *TAX assessment, *PLAINTIFFS, *TAX courts, *COUPONS (Retail trade), *INCOME tax, TAX court decisions

Alternate Title: Tax Treatment of Capital Gains and losses in the case of so-called bond stripping.

Superior Title: FinanzRundschau. May2023, Vol. 105 Issue 9, p422-428. 7p.

Subject Terms: *BOND prices, *BONDS (Finance), *ASSETS (Accounting), *CAPITAL gains tax, *INCOME tax, *MERGERS & acquisitions, *PLAINTIFFS, *CAPITAL gains, *SECURITIES, LEGAL judgments, FEDERAL courts

Authors: Appeal Panel

Superior Title: Zeitschrift für Bankrecht und Bankwirtschaft. Jun2023, Vol. 35 Issue 3, p187-194. 8p.

Subject Terms: *PERSONAL finance, *LEGISLATIVE bodies, *COMMITTEES, LEGAL judgments

Company/Entity: BNP Paribas SA