The liability of the executive bodies of corporations is a matter that routinely keeps the courts busy. Where there are several managing directors the […]
These days, bank transactions are being performed more and more frequently via smartphones or PCs. Admittedly, the credit institutions regularly place […]
Even though it is understandable that companies usually want to hold on to their customers for as long as possible, nevertheless, the principle that […]
The different tax treatment of a situation in two disparate states can lead to the creation of structures that induce undertaxation. In 2021 already, […]
Section 6(5) sentence 3 of the Income Tax Act (Einkommenssteuergesetz, EStG) legally specifies that in the case of the transfer of an asset between […]
Against a background of persistent inflation and higher interest rates, the question of the real value of the goodwill on a balance sheet has gained […]
Many employers try to create motivation and retention incentives for employees via attractive remuneration packages that go beyond traditional salary […]
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