„… . bearbeitet vonBERR Department for Business, Enterprise & Regulatory ReformBES Business Expansion SchemeBFH …” „… ReviewEinf. EinführungEIS Enterprise Investment SchemeEL European Lawyer (Zeitschrift)EMRK Europäische …” „… (Zeitschrift)IStR-LB IStR-LänderberichtITA Income Tax ActITEPA 2003 Income Tax (Earnings and Pensions) Act 2003Intl …”

„… Government Revenue & Customs: www.hmrc.gov.uk/specialist/citr_ scheme.pdf (16.08.2013). 8.1 Großbritannien: …” „… , engaging in activity that goes beyond what the law demands can potentially increase a company’s performance …” „… inwiefern sie es tun. Daraus ergeben sich indirekte Effekte auf Unternehmen: What pension fund, with its own …”

„… under supplementary company or inter-company pension schemes outside the statutory social security …” „… pension scheme were to be made by some insurance company or by the employer directly.28 On the other hand …” „… . Unlike GMC, NF did not conclude an agreement with an insurance company on group pension insurance for its …”

„… request to the EFTA Court for an Advisory Opinion in a case between Fagtún, a construction company, and …” „… . The EFTA Court’s decision 250 1. Transfer of an undertaking 250 2. Pension rights 250 V. Conclusion …” „… in the North Sea. As well as paying its employees’ salaries, SSP had also paid certain pension …”

„… with the operation of piecework schemesĽ and have been informal and unwritten in nature . The …” „… several unions that are represented in a company might jointly sign an agreement at workplace or company …” „… salaries and wagesĽ incentive schemes Ěsuch as perľ formance related payě and premium payments Ěsuch as …”

„… juridisk person, Svensk skattetidning 2004, S. 316 – 324.Blake, David, Pension Schemes and Pension Funds in …” „… the United Kingdom, 2. Auflage, Oxford 2003 (zitiert als: Blake, Pension Schemes, 2003, S.).Blake …” „… , David / Khorasanee, Zaki / Pickles, John / Tyrrall, David, An unreal number: how company pension …”

„… ; ferner schon Czakert, IStR 2006, 561, 562 f.811 Siehe Endres/Spengel, International Company Taxation …” „… Consolidated Corporate Tax Base, 2008, S. 219, 226. So grds. Endres/Spengel, International Company Taxation …” „… . Periodizitätsprinzips. Hierbei ist zunächst zu kon­878 Vgl. Endres/Spengel, International Company Taxation, 2015, S. 37 …”

„… Bilanzgliederung ableiten.286 So müs­sen „Rückstellungen für Pensionen und ähnliche Verpflichtungen“ gem. Art. 10 …” „… Pensions­verpflichtungen Hegler/Weppler, in HdJ, 54. Lfg. März 2012, III/7 Rn. 25. Ferner zur Notwendigkeit einer …” „… Konstellation als Passivierungswahlrecht verstanden, sodass die Rückstellungen für Pensionen statt in der Bilanz …”