The choice of the legal form of a company is influenced by a variety of factors. The main decision criterion is the different tax burden of partnerships and corporations.
This book is devoted to this problem and sets out the principles of corporate taxation. It compares the burden of income taxes and duties of the two legal forms in the case of distribution and retention of profits and determines the most favourable legal form in each case. Furthermore, the possibilities of a shareholder-managing director are shown - both with regard to contractual variants and the advantages of a profit distribution compared to a remuneration for services - with the aim of achieving an optimum tax and duty burden. This book is primarily aimed at small and medium-sized companies and clearly shows
| Language | German |
| Item number | 7261081 |
| Publisher | |
| Category | |
| Release date | 1/12/2018 |
| Language | German |
| Year | 2013 |
| Number of pages | 104 |
| Book cover | Paperback |
Specifications may include unverified machine translations.