Appropriation of profits in a corporation (AG): Allocation to reserves, dividends & more
A corporation (AG) is a legal form in which so‑called shareholders provide capital so that a company can be established, expanded, and transformed. [...]
2023-05-19
Transfer Pricing: Definition, Benefits & Calculation of the Transfer Price
The transfer price – in German Verrechnungspreis – is the amount that is charged when services are rendered or procured within a company. [...]
2023-03-20
Revision of stock corporation law – What is changing for capital losses and over-indebtedness
Daily new developments, information & Co. ensure that the financial sector never stands still either. However, in order for the legal framework conditions to adequately reflect economic realities and requirements, revisions are also needed here. [...]
2022-12-14
Deflation: Definition, Causes & Countermeasures
From the perspective of the overall economy, however, falling prices are neither utopian nor fairytale-like. If prices are not shrinking for this reason, this economic phenomenon is called deflation. [...]
2022-12-13