<div class="raw-html-embed"><a href="https://staempflirecht.ch/studium">JUS-Studium? Das Fachwissen von Expertinnen und Experten des Schweizer Rechts – griffbereit!</a></div>

Über uns

À propos de nous

Nachhaltigkeit

Durabilité

Open Access

Karriere

Carrière

Aboverträge Kündigen

Résiliation d’abonnement

Vertrag widerrufen

Résiliation de contrat 

Datenschutz

Protection des données

Impressum

Mentions légales

Barrierefreiheit

Accessibilité

Zahlung und Lieferung

Paiement et livraison

Libra

Was ist Libra?

C'est quoi Libra ?

Kostenlos testen

Tester gratuitement

LEXIA

LEXIA Arbeitsrecht

Was ist LEXIA?

C'est quoi LEXIA ?

LEXIA Familienrecht

Zeitschriften

Revues

recht

Pflegerecht

ZBJV

forumpoenale

ZStrR

Anwaltsrevue

Revue de l'avocat

RSAS

FamPra.ch

ASYL

Life Science Recht

BlAR

Sachbuch

Livres spécialisés

LOKI

Semaphor

Fokusthemen

Focus

Thema

Recht studieren

Arbeitsrecht

Droit du travail

Studium

Études

Familienrecht

Droit de la famille

Sozialversicherungsrecht

Droit des assurances sociales

Strafrecht

Droit pénal

Aktienrecht

Droit des sociétés anonymes

Publikationen

Publications

Literatur

Digitales Angebot

Bücher

Livres

Buchreihen

Collections

Onlinemodule LEXIA

Modules en ligne LEXIA

recht.ch

Studienliteratur

Littérature pour les études

Swisslex

Dienstleistungen

Services

Dienstleistungen für

Corporate Books

Publishing Lösungen

Aktuelles

Geschäftskunden

Professionnels

Corporate Publishing

Content solutions

Buchhandlungen

Librairies

Veranstaltungen

Événements

Presse

Dozierende

Enseignants

Studierende

Étudiants

Inserierende

Annonceurs

Newsletter

Blog

Autorinnen/Autoren

Auteurs

Unsere Schreibenden

Hilfe

Unsere Autorinnen und Autoren

Liste

Autorenlounge

Espace des auteurs

Bei uns publizieren

Publier chez nous

Open Access Policy

Verlag

Éditions

Themen

Mehr wissen

Mitarbeitende

Collaborateurs

Geschichte

Histoire

Unser Magazin

Notre magazine

Vision und Mission

Vision et mission

Partner

Partenaires

Unternehmenskultur

Culture d'entreprise

Kontakt

Contact

Shop

Schweizer Recht

Ausländisches Recht

Über unseren Shop

Neuerscheinungen

Nouveautés

Unsere Funktionen

Nos fonctions

Vorankündigungen

À paraître

Nach Rechtsgebiet

Par domaine juridique

Kommentare

Commentaires

Gesamtkatalog

Catalogue complet

Fachkatalog Recht

Catalogue de droit

Dieses E-Book wurde nicht gemäß der W3C EPUB Accessibility Guidelines oder PDF UA Standards für eine barrierefreie Zugänglichkeit optimiert. Es enthält ggfs. nicht-barrierefreie Elemente.

Nicht barrierefrei oder bekanntermaßen eingeschränkt barrierefrei

Keine Barrierefreiheitsoptionen des Lesesystems aktiv deaktiviert (außer)

Produkt vom BFSG ausgenommen: barrierefreie Adaption stellt unverhältnismäßige Belastung für den Hersteller dar

Karl Michael Popp

Supplier Relationships and Mergers & Acquisitions in the Software Industry

A Student Primer Second Edition

Wirtschafts- und Steuerrecht

Die steuerliche Anerkennung von Gewinnverteilungsabreden in Personengesellschaften ist von wissenschaftlichem Interesse wie von praktischer Bedeutung. Das Werk untersucht die bislang weitgehend ungeklärte Frage, ob auch einzelne Gewinnbestandteile Gegenstand des Gewinnverteilungsschlüssels sein können ("Special Allocations" oder Sonderzuweisungen). 
Die Studie behandelt insbesondere praxisrelevante Fallgruppen von Sonderzuweisungen, gesellschaftsrechtliche Wirksamkeitsgrenzen und steuerrechtliche Anerkennungsgrenzen in Mitunternehmerschaften und vermögensverwaltenden Personengesellschaften. Auch die Neuerungen infolge des MoPeG werden berücksichtigt.

Grenzen der steuerlichen Anerkennung von Gewinnverteilungsabreden in Personengesellschaften

„Special Allocations" im deutschen Ertragsteuerrecht

The strategic importance of interfirm partnerships, their growing complexity, volume and frequently international nature has amplified the relevance of their study to ensure future leaders have the skills required to manage them. This book describes the strategic relevance of partnering, which frequently forms the basis for a firm's competitive advantage.The various theories and models which describe the behaviour and operational management of partnerships, from the concepts of trust and commitment, through to contract management, are explained. The different forms including strategic alliances, supply chain networks, and other newer models of collaboration such as co-innovation are described and explored. Illustrative case examples drawn from a wide range of contexts, industries and multiple geographies show students how the theory translates to practice. Chapter outcomes, summaries, assignments and in-class activities will engage and help aid understanding.Providing a comprehensive and structured approach to how interfirm collaboration can be effectively managed for strategic advantage, this text is recommended as core reading for undergraduate, postgraduate and executive students of Strategic Management, Partnerships and Alliances, Leadership, Operations and Supply Chain Management. Online resources include chapter-by-chapter PowerPoint slides.

Understanding Interfirm Collaboration for Competitive Advantage

Strategic Partnership Management

Schwarz on Residence and UK Taxation, 22nd Edition provides a crisp analysis of this constantly developing subject, and expertly examines residence and other fiscal connections for individuals, companies, trusts and partnerships. The accessible style ensures readers can quickly grasp the key underlying concepts that apply to determine the key territorial connection for UK tax liability.


This fully revised edition critically analyses the wholesale reform of residence and domicile of individuals and related connecting factors in Finance Act 2025. This edition includes comprehensive treatment of these key topics:


- Resolution of dual residence after Oppenheimer v HMRC and McCabe v HMRC
- Double tax treaty residence of companies in light of the Court of Appeal in G E Financial Investments v HMRC
- Exceptional circumstances for the SRT determined by the Court of Appeal in A v HMRC

- Residence for the additional rate of Stamp Duty Land Tax on non-residents 
- Continuing relevance of domicile and domicile disputes 
- Residence of trusts, estates and partnerships
- Ordinary residence for National Insurance Contributions


Schwarz on Residenceis invaluable for all accountants, lawyers and advisers working with clients ranging from individuals to multinational companies.

Schwarz on Residence and UK Taxation

M&amp;A success isn't exclusively about the numbers. It's also about the people.

In today's high-stakes M&amp;A environment, transactions rise or fall on how well leaders manage the human side of change. Yet too often, Human Resources is brought in late or treated as tactical support.

In "Human Resources' IMPACT on Mergers and Acquisitions," Susan K. Rider delivers a practical, field-tested playbook to drive real value during acquisitions, mergers, joint ventures and divestitures.

Drawing on more than 60 mergers and acquisitions across global enterprises, Rider uses a football playbook analogy to present a disciplined framework that brings structure, accountability and measurable impact to every stage.
Inside, you will learn how to:
Conduct meaningful HR due diligence that protects enterprise value
Design integration plans that result in effective organizational structure
Align "people" programs including corporate culture
Lead change management with clarity and credibility
Build your customized HR M&amp;A playbook
And much more



For CHROs, HR teams, functional managers, business executives and HR students, this book reframes human resources from an administrative function to a strategic advantage.

This is not theory. It's a proven game plan built from experience at billion-dollar organizations where execution mattered.

If you want a seat at the deal table, and the credibility to lead, this is your playbook. Because in the M&amp;A game, talent is the ultimate differentiator.

An HR M&A Playbook

Human Resources' IMPACT on Mergers & Acquisitions

Wie konkurrieren Unternehmen, wie entscheidet das Management, wie funktionieren Märkte?
Mikroökonomie ist spannend. Markus Thomas Münter erklärt strategische Entscheidungen mit anwendungsorientierter mikroökonomischer Theorie. Empirische Daten, viele Praxisbeispiele und verhaltensökonomische Erkenntnisse helfen, Strategieentwicklung und digitale Geschäftsmodelle besser zu verstehen – damit beim Start ins Berufsleben direkt die richtigen Entscheidungen getroffen werden.
Dieses Buch zeigt,
• wie Digitalisierung und Plattformen Märkte verändern,
• warum disruptive Innovationen Unternehmen zerstören können,
• weshalb Menschen begrenzt rational entscheiden und
• wann Spieltheorie wirklich Wettbewerbsvorteile schafft.
Die dritte Auflage wurde überarbeitet und erweitert, sie geht u. a. stärker auf Digitalisierung und Nachhaltigkeit ein.
Dieses Lehrbuch ist der ideale Einstieg in eine managementorientierte Volkswirtschaftslehre für Studierende der Wirtschaftswissenschaften sowie angrenzender Studiengänge.

&amp;lt;b&amp;gt;utb+:&amp;lt;/b&amp;gt; Zusätzlich zum Buch steht ein E-Learning Kurs mit rund 200 Single- und Multiple-Choice-Fragen zur Verfügung,um das Wissen zu festigen.

Markus Thomas Münter

Mikroökonomie, Wettbewerb und strategisches Verhalten

In the newly revised eighth edition of Advanced Accounting, a decorated team of accounting professionals delivers authoritative and comprehensive coverage of all three methods of consolidated financial reporting: cost, partial equity, and complete equity. This invaluable work compares and contrasts United States and international principles, drawing reader attention to enduring differences between the two frameworks.

The authors draw on their extensive experience with US and international accounting to connect advanced accounting methods to practical applications with challenging exercises that feature the financial statements of real-world companies. With a consistent focus on clarity and accessibility, the authors highlight current business news stories and their relevance to core concepts. Ideal for accounting majors seeking an insightful and robust exploration of complex accounting methods, Advanced Accounting also includes:
* The latest changes by the Financial Accounting Standards Board and the Governmental Accounting Standards Board
* Discussions of the tax consequences of a variety of business combinations
* New end-of-chapter materials with additional problems, exercises, and questions
* New "In the News" boxes with updated stories
* Updated tutorial videos and international comparisons
* Revised test bank questions

In the newly revised eighth edition of Advanced Accounting, a decorated team of accounting professionals delivers authoritative and comprehensive coverage of all three methods of consolidated financial reporting: cost, partial equity, and complete equity. This invaluable work compares and contrasts United States and international principles, drawing reader attention to enduring differences between the two frameworks.

The authors draw on their extensive experience with US and international accounting to connect advanced accounting methods to practical applications with challenging exercises that feature the financial statements of real-world companies. With a consistent focus on clarity and accessibility, the authors highlight current business news stories and their relevance to core concepts. Ideal for accounting majors seeking an insightful and robust exploration of complex accounting methods, Advanced Accounting also includes:
* The latest changes by the Financial Accounting Standards Board and the Governmental Accounting Standards Board
* Discussions of the tax consequences of a variety of business combinations
* New end-of-chapter materials with additional problems, exercises, and questions
* New "In the News" boxes with updated stories
* Updated tutorial videos and international comparisons
* Revised test bank questions

Advanced Accounting

A practical guide to the business vehicle which for many is the entity of choice for the forward thinking professional services firm and general businesses. It offers clear descriptions of the nature and consequences of LLPs and assists with the process of conversion from a partnership, covering: the formation of and transfer of a business to an LLP; relationships between members, the LLP and themselves; accounting; taxation; and insolvency; and precedents. Practically oriented and written this comprehensive handbook is invaluable for every limited liability partnership and every partnership planning to convert. This title is included in Bloomsbury Professional's Partnerships online service.

A practical guide to the business vehicle which for many is the entity of choice for the forward thinking professional services firm and general businesses.

It offers clear descriptions of the nature and consequences of LLPs and assists with the process of conversion from a partnership, covering: the formation of and transfer of a business to an LLP; relationships between members, the LLP and themselves; accounting; taxation; and insolvency; and precedents.

Practically oriented and written this comprehensive handbook is invaluable for every limited liability partnership and every partnership planning to convert.

This title is included in Bloomsbury Professional's Partnerships online service.

Limited Liability Partnership Handbook

Münsteraner Schriften zur Internationalen Unternehmensrechnung

Berichtspraxis, Determinanten und Kapitalmarktwirkungen

Zwischenlageberichterstattung

German Law Accessible

German Law Accessible
Haase/Steierberg
Tax Law in Germany°
In English
By Prof. Dr. Florian Haase, M.I.Tax, and Daniela Steierberg, LL.M.
3rd edition. 2024 Approx. 330 pages. Hardcover approx. Euro 128,-
ISBN 9783406793752

The Book
The book explains the key features of German tax law, focusing in particular on the tax consequences for foreign investors when investing in Germany as well as the international aspects of German tax law.

Advantages at a Glance<ul><li>Compact English language overview of German tax law</li><li>Practice-based and clear presentation through case studies and tax planning strategies</li></ul>
The New Edition
In addition to a general update, the new edition takes into account in particular the reform projects initiated as a result of the OECD BEPS project, especially the innovations in the area of supplementary taxation, transfer pricing and taxation of permanent establishments.

Target Group
For international companies, investors and wealthy individuals who are or seek to be active in Germany, internationally active legal advisors who require an overview of German tax law, and providers of linguistic services.

This book gives a compact overview of German tax law and explains its key features, focusing in particular on the tax consequences for foreign investors when investing in Germany as well as the international aspects of German tax law. 

 
 Introducing the reader to the German tax law, it continues to give an overview of the German tax system and goes on to cover topics, such as: taxation of individuals and companies; tax treaties; CFC regulations; investments through German corporations and partnerships; taxation of direct transactions; double taxation agreements; area-specific tax law; further issues such as employee secondments, financing, etc. 

 
 In addition to a general update, the third edition takes into account the reform projects initiated as a result of the OECD BEPS project, especially the innovations in the area of supplementary taxation, transfer pricing and taxation of permanent establishments. 

 The authors share their practical experiences and examples from daily work to guide foreign investors, tax advisors, academics and anyone interested in tax law through the German tax jungle.

Tax Law in Germany

STRATEGIC BUSINESS PORTFOLIO MANAGEMENT is suitable for neophytes and experienced practitioners. It will demystify portfolio management and is the best option for your path to practical portfolio solutions.

Harry Markowitz developed the concepts of securities portfolio analysis in the 50s. But managing business assets differs in important ways from security analysis. This book is a practical guide to understanding the best ways to manage your business portfolio and achieve high performance. With good portfolio management, a firm can improve its results by 30% or more compared to standalone analysis.

The book explains key concepts, multiple use cases, and "war stories" in which results differed from expectations and why. It culminates with a description of the pitfalls of implementing and operating a portfolio analysis and management practice.

The book's focus is on strategic and tactical management of real assets, making it unique in the literature. Most other portfolio management books focus on operational and project portfolio management, which optimize in the very short term.

It is the first book with this focus and level of detail. The author had no such guide when embarking on his portfolio journey in 2001.

THIS BOOK COVERS:
Framing your portfolio problem,
The three technical and two organizational critical success factors for portfolio management,
Selecting the tools and methods you need to analyze your problem or questions: Is standalone economic analysis süicient? Are rank-and-cut and slice-and-dice enough? How about categorical grids with stars and dogs? Do we need to optimize our portfolio? How does Monte Carlo analysis fit in?
The importance of Change Management and Leadership Support, and
Implementing portfolio management solutions.

Along the way, you will learn what "good decision" means, details about financial metrics, how to avoid blind alleys and pitfalls that will lead to failure, and how to organize your data for input, analysis, and output. Using the techniques and concepts in this book, you will be the portfolio expert in the room.

In these VUCA times (Volatility, Uncertainty, Complexity, and Ambiguity), forecasting is fruitless. Make portfolio management, uncertainty analysis, and scenario planning your friends.

This book belongs in every strategic planner's or analyst's library.

Make Better Asset and Project Decisions with Practical Portfolio Analysis

Strategic Business Portfolio Management

Studienarbeit aus dem Jahr 2023 im Fachbereich BWL - Investition und Finanzierung, Note: 2,0, FOM Hochschule für Oekonomie &amp; Management gemeinnützige GmbH, Düsseldorf früher Fachhochschule, Sprache: Deutsch, Abstract: Die Rahmenbedingungen für Unternehmenstransaktionen (Mergers and Acquisitions) haben sich für die Akteure in den letzten 5-10 Jahren stark verändert. Die wachsende Komplexität der Transaktionen stellt dabei sowohl die Zielunternehmen als auch die am Deal beteiligten Berater vor große Herausforderungen. Dabei ist vor allem die Digitalisierung ein wesentlicher Wettbewerbsfaktor. Es kann beobachtet werden, dass auf beiden Seiten ein hoher Digitalisierungsgrad den Prozess optimieren kann. Besonders ein geringer digitaler Reifegrad kann jedoch die Integration verschiedenster neuartiger Anwendungen und IT-Lösungen erschweren oder gar verhindern.Die Entwicklung digitaler Lösungen kann dabei als ein disruptiver Prozess angesehen werden. Wer sich nicht frühzeitig positioniert, läuft Gefahr den Anschluss zu verlieren und damit sowohl an Effizienz als auch Wettbewerbsfähigkeit. Die Bedeutsamkeit des Themas ist mittlerweile in nahezu jeder Branche angekommen. Dabei sind es vor allem repetitive und datenintensive Aufgaben, die durch die Digitalisierung beeinflusst werden. Anfänglich steht dabei vor allem die Qualität der zur Verfügung stehenden Daten im Vordergrund. Danach sind es die Prozesse, die auf dem Prüfstand stehen. Dabei ist die Leitfrage, ob die Teilaufgabe auch automatisiert erledigt werden kann.Um diese Fragestellungen für Mergers and Acquisitions zu erörtern, werden zunächst die zu behandelnden Anwendungsbereiche abgegrenzt. Folgend wird aus der Perspektive des Dienstleistungsansatzes die Wertschöpfung im Mergers and Acquisitions beschrieben. Danach werden digitale Anwendungsfelder im vorgenannten Investmentprozess erörtert. Zunächst wird das digitale Datenmanagement, besonders die Integration von IT-Systemen und dem Datenmanagement in einem sogenannten Datawarehouse, erläutert. Darauf aufbauend werden Anwendungsfelder im Machine Learning erläutert. Zudem wurden Anbieter für diese Themenfelder recherchiert.

Marc Tanke

Mergers and Acquisitions. Digitalisierungspotentiale im Investmentprozess

From M&A Models to AI Solutions

A Modern Post-Merger Integration Playbook

Supplier Relationships and Mergers & Acquisitions in the Software Industry

Weitere Titel zum Thema