{"title":"Einkommensteuerrecht: Gewinn aus der marktüblichen Veräußerung einer Mitarbeiterbeteiligung kein Arbeitslohn","authors":"","doi":"10.9785/ag-2024-691012","DOIUrl":"https://doi.org/10.9785/ag-2024-691012","url":null,"abstract":"","PeriodicalId":502281,"journal":{"name":"Die Aktiengesellschaft","volume":"22 14","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-05-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141049691","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"5 % der 16- bis 74-Jährigen in Deutschland offline","authors":"Marion Müller","doi":"10.9785/ag-2024-690926","DOIUrl":"https://doi.org/10.9785/ag-2024-690926","url":null,"abstract":"","PeriodicalId":502281,"journal":{"name":"Die Aktiengesellschaft","volume":"56 6","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-05-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141042882","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Organhaftung: Zur Abtretung von Ansprüchen der GmbH auf Ersatz verbotener Zahlungen bei Erforderlichkeit zur Gläubigerbefriedigung und fehlendem Zufluss einer gleichwertigen Gegenleistung","authors":"","doi":"10.9785/ag-2024-690916","DOIUrl":"https://doi.org/10.9785/ag-2024-690916","url":null,"abstract":"","PeriodicalId":502281,"journal":{"name":"Die Aktiengesellschaft","volume":"20 7","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-05-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141051337","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Einkommensteuerrecht: Ausschluss der Übertragung von Wirtschaftsgütern zwischen beteiligungsidentischen Personengesellschaften zum Buchwert (§ 6 Abs. 5 Satz 3 EStG 1997 F: 20.12.2001) mit Art. 3 Abs. 1 GG unvereinbar; Verpflichtung des Gesetzgebers zu einer rückwirkenden Neuregelung","authors":"","doi":"10.9785/ag-2024-690915","DOIUrl":"https://doi.org/10.9785/ag-2024-690915","url":null,"abstract":"","PeriodicalId":502281,"journal":{"name":"Die Aktiengesellschaft","volume":"16 8","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-05-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141023756","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Anmerkungen zum Eigentumsschutz der AG und ihrer Aktionäre nach den §§ 255–255b AktG","authors":"Thomas Heidel","doi":"10.9785/ag-2024-690912","DOIUrl":"https://doi.org/10.9785/ag-2024-690912","url":null,"abstract":"\u0000 Das Zukunftsfinanzierungsgesetz bricht beim Rechtsschutz gegen wertverwässernde Kapitalerhöhungen unter Bezugsrechtsausschluss mit etablieren Traditionen. Statt Anfechtbarkeit des HVBeschlusses gibt es nun einen Barausgleichsanspruch der Altaktionäre. Der Beitrag setzt sich mit den Änderungen im Hinblick auf den Eigentumsschutz kritisch auseinander. Bei fünf zentralen Themen zeigt er, wie das neue Recht anzuwenden ist.","PeriodicalId":502281,"journal":{"name":"Die Aktiengesellschaft","volume":"132 29","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-05-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141034797","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Online-Dossiers des Verlags Dr. Otto Schmidt — ESG, Listing Act und ZuFinG, MoPeG, UmRUG und Wachstumschancengesetz (AG-Redaktion)","authors":"","doi":"10.9785/ag-2024-690902","DOIUrl":"https://doi.org/10.9785/ag-2024-690902","url":null,"abstract":"","PeriodicalId":502281,"journal":{"name":"Die Aktiengesellschaft","volume":"54 2","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-05-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141043160","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}