Menu
×
West Ashley Library
Closed (2024 - Labor Day)
Phone: (843) 766-6635
Folly Beach Library
Closed (2024 - Labor Day)
Phone: (843) 588-2001
Edgar Allan Poe/Sullivan's Island Library
Closed (2024 - Labor Day)
Phone: (843) 883-3914
Wando Mount Pleasant Library
Closed (2024 - Labor Day)
Phone: (843) 805-6888
Village Library
Closed (2024 - Labor Day)
Phone: (843) 884-9741
St. Paul's/Hollywood Library
Closed (2024 - Labor Day)
Phone: (843) 889-3300
Otranto Road Library
Closed (2024 - Labor Day)
Phone: (843) 572-4094
Mt. Pleasant Library
Closed (2024 - Labor Day)
Phone: (843) 849-6161
McClellanville Library
Closed (2024 - Labor Day)
Phone: (843) 887-3699
Keith Summey North Charleston Library
Closed (2024 - Labor Day)
Phone: (843) 744-2489
John's Island Library
Closed (2024 - Labor Day)
Phone: (843) 559-1945
Hurd/St. Andrews Library
Closed (2024 - Labor Day)
Phone: (843) 766-2546
Miss Jane's Building (Edisto Library Temporary Location)
Closed (2024 - Labor Day)
Phone: (843) 869-2355
Dorchester Road Library
Closed (2024 - Labor Day)
Phone: (843) 552-6466
John L. Dart Library
Closed (2024 - Labor Day)
Phone: (843) 722-7550
Baxter-Patrick James Island
Closed (2024 - Labor Day)
Phone: (843) 795-6679
Main Library
Closed (2024 - Labor Day)
Phone: (843) 805-6930
Bees Ferry West Ashley Library
Closed (2024 - Labor Day)
Phone: (843) 805-6892
Mobile Library
Closed (2024 - Labor Day)
Phone: (843) 805-6909
Today's Hours
West Ashley Library
Closed (2024 - Labor Day)
Phone: (843) 766-6635
Folly Beach Library
Closed (2024 - Labor Day)
Phone: (843) 588-2001
Edgar Allan Poe/Sullivan's Island Library
Closed (2024 - Labor Day)
Phone: (843) 883-3914
Wando Mount Pleasant Library
Closed (2024 - Labor Day)
Phone: (843) 805-6888
Village Library
Closed (2024 - Labor Day)
Phone: (843) 884-9741
St. Paul's/Hollywood Library
Closed (2024 - Labor Day)
Phone: (843) 889-3300
Otranto Road Library
Closed (2024 - Labor Day)
Phone: (843) 572-4094
Mt. Pleasant Library
Closed (2024 - Labor Day)
Phone: (843) 849-6161
McClellanville Library
Closed (2024 - Labor Day)
Phone: (843) 887-3699
Keith Summey North Charleston Library
Closed (2024 - Labor Day)
Phone: (843) 744-2489
John's Island Library
Closed (2024 - Labor Day)
Phone: (843) 559-1945
Hurd/St. Andrews Library
Closed (2024 - Labor Day)
Phone: (843) 766-2546
Miss Jane's Building (Edisto Library Temporary Location)
Closed (2024 - Labor Day)
Phone: (843) 869-2355
Dorchester Road Library
Closed (2024 - Labor Day)
Phone: (843) 552-6466
John L. Dart Library
Closed (2024 - Labor Day)
Phone: (843) 722-7550
Baxter-Patrick James Island
Closed (2024 - Labor Day)
Phone: (843) 795-6679
Main Library
Closed (2024 - Labor Day)
Phone: (843) 805-6930
Bees Ferry West Ashley Library
Closed (2024 - Labor Day)
Phone: (843) 805-6892
Mobile Library
Closed (2024 - Labor Day)
Phone: (843) 805-6909
Patron Login
menu
Item request has been placed!
×
Item request cannot be made.
×
![loading](/sites/all/modules/hf_eds/images/loading.gif)
Die liechtensteinische Familienstiftung als ertrag- und erbschaftsteuerliches Gestaltungsinstrument – eine ökonomische Analyse. (German)
Item request has been placed!
×
Item request cannot be made.
×
![loading](/sites/all/modules/hf_eds/images/loading.gif)
- Author(s): Weidenfeller, David; Meger, Marvin
- Source:
FinanzRundschau; Feb2024, Vol. 106 Issue 4, p156-166, 11p- Subject Terms:
- Source:
- Additional Information
- Alternate Title: The Liechtenstein family foundation as income and inheritance tax planning instrument - one economic analysis. (English)
- Subject Terms:
- Abstract: The Liechtenstein family foundation is becoming increasingly popular as a tool in tax planning. However, a quantitative analysis shows that the tax benefits are limited and often depend on the eligibility of the transfer of assets. Tax advantages usually only arise through the relocation of the founder from the country. Therefore, the establishment of a Liechtenstein family foundation should only be done taking into account individual parameters. A quantitative analysis of the tax advantages of the foundation is still missing. [Extracted from the article]
- Abstract: Die liechtensteinische Familienstiftung wird als Gestaltungsinstrument in der Steuerplanung immer beliebter. Eine quantitative Analyse zeigt jedoch, dass die steuerlichen Vorteile begrenzt sind und oft von der Begünstigungsfähigkeit der Vermögensübertragung abhängen. Steuerliche Vorteile ergeben sich in der Regel erst durch den Wegzug des Stifters aus dem Inland. Die Errichtung einer liechtensteinischen Familienstiftung sollte daher nur unter Berücksichtigung der individuellen Parameter erfolgen. Eine quantitative Analyse der steuerlichen Vorteilhaftigkeit der Stiftung fehlt bisher. [Extracted from the article]
- Abstract: Copyright of FinanzRundschau is the property of De Gruyter and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)
- Alternate Title:
Contact CCPL
Copyright 2022 Charleston County Public Library Powered By EBSCO Stacks 3.3.0 [350.3] | Staff Login
No Comments.