Law, economics, social sciences
In the digital age, the legal, economic and social relationships between states, companies, organizations and individuals are more intertwined than ever due to globalization and are subject to constant change. In this category you will find numerous publications and outstanding quality work on a wide range of topics. Sophisticated, up-to-date, critical and research-relevant specialist literature for study and work. From academics for academics and decision-makers of tomorrow - read for yourself! Would you also like to publish your work, dissertation, thesis or specialist book in the field of law, economics or social sciences? Then send us your manuscript and benefit from our many years of experience in publishing sophisticated, expressive and media-effective specialist literature.
With the law to further facilitate the restructuring of companies (ESUG), the legislature had set out to subject the German insolvency law, which is systemically geared towards breaking up and liquidation, to a new restructuring culture. The present study contributes to the legal discussion about the problems raised in this context and in particular investigates the question of whether the insolvency law reform has created easier conditions for the takeover of companies in addition to a legally secure and planning-safe...
€59,90
Although case law has been dealing with the conformity of German inheritance tax law with European law for twenty years, this topic is regularly overshadowed in the literature by the analysis of income tax law. The author therefore deals fundamentally with the compatibility of inheritance tax law with Union law and the relevant provisions of the European treaties. The first part of the work deals with the general requirements of European law that the legislator has to observe in inheritance...
€59,90
In recent years, practice has developed a remarkable range of variations in receivables transactions. The aim of the present study is to enable a consistent VAT assessment of these receivables transactions. To this end, the author examines which performance elements characterize the different types of factoring. To this end, he primarily deals with the current case law on factoring and the sale of non-performing loan portfolios. He also includes asset-backed securities transactions and forfaiting transactions in the investigation. With the...
€59,90