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Juliane Abel - Steuerliche Gewinnverteilung bei Personengesellschaften

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Juliane Abel

Steuerliche Gewinnverteilung bei Personengesellschaften

Series: Steuerwissenschaftliche Schriften

Volume 82 2022

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1. Kapitel: Gesellschafts- und steuerrechtliche Grundlagen in den Vergleichsländern S. 27-42

„… . Hazen/Markham/Coyle, Business Enterprises, 4. Aufl. 2016, S. 16.61 Die LLC ist im Uniform Limited Liability Company …” „… 55 mit der limited liability partnership (LLP)56 eine Personengesellschaftsform, bei der die …” „… Liability Company (LLC)61 eine hybride Rechtsform, die Wesenselemente einer partnership und einer …”

2. Kapitel: Der steuerrechtliche Anteil des Gesellschafters am Ergebnis der Gesellschaft S. 43-160

„… Wahl der cash basis sind von vornherein limited liability partnerships393 sowie Personengesellschaften …” „… Ertragsbesteuerung der Beteiligung an einer US-Limited Partnership, 1996, S. 71.272 Trinks/Trinks, IStR 2012, 201 …” „… werden282 sowie limited partnerships, bei denen mehr als 35 % der Verluste eines Wirtschaftsjahres …”

doi.org/10.5771/9783748936190

Marc Bungenberg, August Reinisch - CETA Investment Law

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Marc Bungenberg (ed.), August Reinisch (ed.)

CETA Investment Law

2022

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Ursula Kriebaum Article 8.12 Expropriation S. 297-336

„… Liability (27 December 2010), paras. 195–199; AES Summit Generation Limited and AES-TiszaErömü Kft v …” „… Corp., et al. v. Argentina, ICSID Case No. ARB/02/1, Decision on Liability (3 October2006), para. 187 …” „… Case No. ARB/08/5, Decision on Liability (14 December 2012), para. 538.25 Famous examples of …”

Patrick Dumberry Article 8.10 Treatment of investors and of covered investments S. 256-276

„… exception of İçkale İnşaat LimitedŞirketi v. Turkmenistan, ICSID Case No. ARB/10/24, Award (8 March 2016 …” „… specific languageis clearly the result of the NAFTA experience, the phenomenon is not limited to theNorth …” „… recognized that the FET standard under Article1105 contains only a limited number of specific elements of …”

Céline Lévesque Article 8.16 Denial of benefits S. 395-416

„… International Investment Arbitration’ (2014) 5 J. Int’l Disp. Settlement, 41.14 See e.g. Limited Liability …” „… Liability Company Amto v. Ukraine, SCC Case 080/2005, Final Award (26 March2008), paras. 63-65 …” „… ‘shell company’controlled by a company incorporated in a third country (objective requirement). The …”

Johannes Tropper Article 8.6 National treatment S. 194-215

„… Tropper234the 20th century national treatment in such treaties was often not limited to questionsof trade …” „… . 109; Archer Daniels Midland Company and Tate & Lyle Ingredients Ameri-cas, Inc. v. Mexico, ICSID Case …” „… No. ARB(AF)/04/5, Award (21 November 2007), para. 193; OccidentalExploration and Production Company v …”

Marc Bungenberg, Angshuman Hazarika Article 8.1 Definitions S. 43-113

„… . Bolivarian Republic of Venezuela, ICSID Case No.ARB/12/13, Decision on Liability and the Principles of …” „… company, which hadSwiss Cantonal governmental shareholding, since it was not acting on behalf of, orfor …” „… ), para. 86.28 Flemingo DutyFree Shop Private Limited v. Republic of Poland, UNCITRAL, Award (12 August …”

Marc Bungenberg, Afolabi Adekemi Article 8.18 CETA (Scope) S. 434-484

„… In-vestment Law (2015), 638 (638 ff.).60 Limited Liability Company Amto v. Ukraine, Arbitration No. 080/2005 …” „… or indirectly is a decisive61 Limited Liability Company Amto v. Ukraine, Arbitration No. 080/2005 …” „… ; Aloysius Llamzon, ‘Yukos Universal Limited (Isle of Man) v. The Russian Federation: TheState of the …”

Christoph Schreuer Article 8.11 Compensation for losses S. 277-296

„… limited to war andemergencies in international relations. It does not extend to domestic emergencies.B …” „… non-discriminatorytreatment required of the host State is no longer limited to compensation but alsoextends to restitution …” „… emergency threatening the life of the nation. These provisionspermit a limited restriction of the rights …”

Julian Scheu Article 8.31 Applicable law and interpretation S. 704-737

„… /04/01, Decision on Liabili-ty (27 December 2010), paras. 38 f.; CMS Gas Transmission Company v …” „… Company v. Ecuador, LCIACase No. UN3467, Final Award (1 July 2004), para. 68; Klöckner Industrie-Anlagen …” „… hand,the role of domestic law is limited to a factual appreciation whereas international lawis defined as …”

Marc Bungenberg, Angshuman Hazarika, Afolabi Adekemi Article 8.2 Scope S. 114-146

„… Limited Liability Company Amto v. Ukraine, Arbitration No. 080/2005, Final Award (26 March2008), para …” „… : https://www.laquadrature.net/files/CETA-Draft-Investment-Text-Nov21-2013-203b-13.pdf.11 See, for a limited air services still falling within the scope of coverage …” „… breach of international duty, save for a limited policy area.35 Instead, itis the EU Member States …”

Stefanie Schacherer Article 8.9 Investment and regulatory measures S. 236-255

„… limited when the Parties seekto lower their standards. First, Parties are not allowed to lower their …” „… Contracting Party’s liability basedon the CETA investment protection standards.25 Article 8.9(1) CETA rather …” „… 2003), para. 122; LG&E Capital v. Ar-gentina, ICSID Case No. ARB/02/1, Decision on Liability (3 October …”

Christina Binder Article 8.5 Performance requirements S. 175-193

„… reference to ‘any investment’ also comprised a (state) Party’s own investors (ArcherDaniels Midland Company …” „… Jurisdiction and Liability (14 January 2010), especially paras.510-511). See also Merill & Lynch v. Canada …” „… Liability and on Principles of Quantum (22 May 2012),para. 246). See Yuerong et al., Memorandum …”

Lori Di Pierdomenico Article 8.43 Consolidation S. 923-944

„… Energy PLC and Cairn UK Holdings Limited (CUHL) v. Republic of India, UNCITRAL, PCACase No. 2016-7 …” „… Company and Tate & Lyle Ingredients Americas, Inc (‘ADM/CPI’) v. UnitedMexican States, ICSID Case No …” „… , see → mn. 13: ‘… grounds for the order sought …’.18 Archer Daniels Midland Company and Tate & Lyle …”

Lars Markert Article 8.25 Consent to the settlement of the dispute by the Tribunal S. 566-583

„… Liability Company Amto v. Ukraine, SCC Case No. 080/2005, Final Award (26 March 2008),para. 46: ‘A request …” „… limitation of the scope of ISDS as follows:Investment dispute settlement under CETA is strictly limited to …” „… limited scope of (consent to) ISDS is one of the key reasons the Court ofJustice of the European Union …”

Marc Bungenberg, August Reinisch An Overview of the CETA – Investment Chapter (Chapter 8) S. 1-42

„… limited review of arbi-tral awards provided, for example, by German Arbitration Law, was considered tobe …” „… the EU Member States is limited by special regimes for investor disputes.The rule of law and the …” „… directrelevance of CETA for the national lawmaker is only a limited one.130 As alreadymentioned, the ICS cannot …”

doi.org/10.5771/9783748902133

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Peter Mankowski (ed.)

Commercial Law

Series: Kooperationswerke Beck - Hart – Nomos

Volume 2018

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Eckart J. Brödermann Article 2.2.6 (Liability of agent acting without or exceeding its authority) S. 530

„… Vogenauer/Krebs Art. 2.2.5 no. 18. 18 E.g. § 35 subpara. 1 sentence 1 of the German law on limited liability …” „… and/or company law)18 in a commercial register which, as a matter of commercial law, documents the power …” „… to act for the company.19 As long as the registration continues, a third party may rely on such …”

Wolf Müller-Rostin Article 18 Damage to Cargo S. 1206-1212

„… for strict liability, carrier’s liability is limited and the limits are unbreakable even in cases of …” „… goods even when its degree of control is limited – if a shipment is handled by a company having a …” „… Montreal Convention the carrier’s period of liability is no longer limited to the boundaries of the airport …”

Eckart J. Brödermann Article 11.1.4 (Availability of defences and rights of set-off) S. 791-793

„… . establishment as a German limited liability’ company in Germany and registration in the competent German …” „… shareholders (founders) of the UK company can neither rely on English limitation of liability provisions …” „… limb) each obligor facing a claim from an obligee for joint and several liability may assert all common …”

Eckart J. Brödermann Article 10.3 (Modification of limitation periods by the parties) S. 768-770

„… . 10.3 no. 6. 7 Vogenauer/Wintgen Art. 10.3 no. 6. 8 E.g. company law restrictions such as Art. 133 para …” „… legal body of a restructured company. 9 Official Comments, Art. 10.3 no. 3, p. 359; Vogenauer/Wintgen …” „… liability of the other party can be obtained by extending warranties (guarantees)14 to future performance …”

Klaus Ramming Article 17 Servants and agents S. 1040-1041

„… liability for delay and delivery is limited by Article 20.3. In case of personal qualified fault as per …” „… time limit which would reasonably be required of a diligent carrier. CMNI’s liability regime laid out …” „… in Article 16 et seq. also refers to the liability for a delay in delivery. In so far, Article 16.1 …”

Tim W. Dornis Article 79 CISG S. 367-376

„… the whole or a part of the contract, that party is exempt from liability only if: (a) he is exempt …” „… ) Liability for third persons …” „… )) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21 3. No liability for damages (Article 79(5 …”

Eckart J. Brödermann Article 9.3.4 (Advance consent of the other party) S. 755

„… the investor (i.e. the obligee of the services) to a German limited liability company of its choice to …” „… seq.5 For example, in a pre-contract between a company from Anguilla (West Indies) with a French owner …” „… and a Luxemburg company about the construction and operation of a ground station for satellite …”

Eckart J. Brödermann Introduction to the UNIDROIT Principles of International Commercial Contracts (“PICC”) S. 462-476

„… , Pre-contractual liability, The Brussels Jurisdiction Convention and... the UNIDROIT Principles (Case 334/00 …” „… Allan, Precontractual Liability and Preliminary Agreements: Fair Dealing and Failed Negotiations, 87 …” „… company when coping with foreign subcontractors and a trading company acting in Asia and Africa out of the …”

Eckart J. Brödermann Article 6.1.7 (Payment by cheque or other instrument) S. 606-607

„… card-issuing company’s payment obligation in place of the obligor’s liability),4 the obligor (Art. 1.11) may …” „… obligee, Arts. 9.2.1, 9.2.3. The right to change the place of performance is limited by the principle of …”

Christoph Oertel IV. INCOTERMS® 2010 S. 828-897

„… . Since liability of carriers is typically limited, depending on the legal regime applicable to the chosen …” „… obligations and exemptions from liability in case of unexpected or unforeseeable events and the consequences …” „… 461; St. Paul Guardian Insurance Company and Travelers Insurance Company and Shared Imaging, Inc v …”

Eckart J. Brödermann Article 11.2.3 (Availability of defences against joint and several obligees) S. 820-824

„… Which are Personal to the Obligor’s Relationship with One Obligee ‘Personal’ defences, which are limited …” „… ). In practice, there are sometimes circumstances, e.g. in preparation to the sale of a company, in …” „… which all parties have a joint interest that one person, e.g. a related company which will not be …”

Raimond Emde Introduction S. 1247-1264

„… configuration of the Directive, also leading to the adoption, alongside the Directive, of the Product Liability …” „… European unification of law."17 Beyond its personal scope, which is limited to the legal relations between …” „… claims, the place of jurisdiction and the del credere liability of the commercial agent,21 which is …”

Stefan Kröll Introduction S. 1416-1419

„… required and thereby undertake a liability of the beneficiary, against which it will then seek an indemnity …” „… ) paras. 64 et seq see also English Supreme Court Taurus Petroleum Lt. vs State Oil Marketing Company of …” „… considered the UCP to form part of the lex mercatoria, but in practice the theory has played a very limited …”

doi.org/10.5771/9783845276564

Werner F. Ebke, Andreas Möhlenkamp - Rechnungslegung, Publizität und Wettbewerb

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Werner F. Ebke (ed.), Andreas Möhlenkamp (ed.)

Rechnungslegung, Publizität und Wettbewerb

Series: Deutsches, Europäisches und Vergleichendes Wirtschaftsrecht

Volume 62 2010

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Stanley Siegel Financial Disclosure and Transparency: A U.S. American Perspective S. 39-54

„… business associations of all forms, including among others corporations, limited liability companies, and …” „… business association – including corporations, limited partnerships, limited liability companies, and the …” „… various other forms of limited liability partnership – are required to file as a condition of initial …”

Abkürzungsverzeichnis S. 17-26

„… KWG Gesetz über das Kreditwesen LG Landgericht LLP Limited Liability Partnership LLPA …” „… Limited Liability Partnership Act LR Listing Rules l.Sp. linke Spalte LSE London Stock …” „… Exchange Ltd. Private company limited by shares MATIF Marché a Terme d'Instruments …”

Werner F. Ebke Publizität – (k)ein Thema? S. 29-38

„… of limited liability from which certain types of company benefit goes hand in hand with appropriate …” „… Limited Liability Companies, die Limited Liability Partnerships und die Limited Liability Limited …” „… (Überseering BV ./. Nordic Construction Company Baumanagement GmbH), Slg. 2002, I-9919. 7 Siehe dazu Ebke …”

Stefan Enchelmaier Publizität aus englischer Sicht S. 55-80

„… veröffentlichen.12 Die unten dargestellten Regeln gelten dagegen für limited liability partnerships (LLP),13 die …” „… , http://www.bailii.org/uk/legis/num_reg/1993/Uksi_19931820_en_1.html). 13 S 15(a) Limited Liability Partnerships Act 2000 (LLPA 2000 …” „… ) iVm. Limited Liability Partnerships Regulations (Statutory Instruments 2001 No. 1090), reg. 3. 14 …”

doi.org/10.5771/9783845222288

Prinz Nikolaus von und zu Liechtenstein, Mario Monti, Bo Vesterdorf, Jay Westbrook, Luzius Wildhaber - Economic Law and Justice in Times of Globalisation | Wirtschaftsrecht und Justiz in Zeiten der Globalisierung

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Prinz Nikolaus von und zu Liechtenstein (ed.), Mario Monti (ed.), Bo Vesterdorf (ed.), Jay Westbrook (ed.), Luzius Wildhaber (ed.)

Economic Law and Justice in Times of Globalisation | Wirtschaftsrecht und Justiz in Zeiten der Globalisierung

2007

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Christa Tobler Going Global in Sex Equality Law The Case of Gender Representation Rules for Company Boards S. 891-916

„… the State – did not lead to the necessary changes in the company boards of public limited liability …” „… discussions. Under this rule, public limited liability companies in the private sector have to observe gender …” „… company boards has only just begun and will not remain limited to sex – though, given the situation in …”

Vassilios Skouris The Recovery of Unlawful State Aid from Successor Companies. Reflections on the Recent Case Law of the European Court of Justice S. 615-626

„… sole owner of this company; three months later Seleco Multimedia was transformed into a company limited …” „… hive-off companies to continue some of the bankrupt company’s activities provided that such an action is to …” „… Commission order the recovery of an unlawful State aid from a successor company of the original beneficiary …”

Dirk Buschle The Free Movement of Capital in the EEA – A Lehrstück in Homogeneity S. 75-98

„… to the effect that dividends would solely be taxed in the company’s hand. Such a credit, however …” „… facts underlying Manninen was not made depending on the shareholder’s but the distributing company’s …” „… distributing company, an effect occurring regardless of the company’s or shareholder’s place of residence. (2 …”

Henrik Bull Recognition of Foreign Bankruptcies: Swiss Law as an Example to the World? S. 727-734

„… the state, the bankruptcy proceedings may be limited to local assets and local creditors rather than …” „… liability for the persons involved. Thus, bankruptcy is a way of fostering honesty in business transactions …” „… complex corporate structures. Crossborder recognition of the bankruptcy of one company does not help …”

Luzius Wildhaber The Protection of Legitimate Expectations in European Human Rights Law S. 253-264

„… consented in the end to a limited and indirect reference to «the general principles of international law». A …” „… favourable decision on the principle of the proposed development and, in the circumstances, the company was …” „… before. That judgment had established the liability of shipping pilots, and ultimately the State as their …”

doi.org/10.5771/9783845204918

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