*by Johannes Fiala, Lawyer (Munich), M.B.A. (Univ.Wales), M.M. (Univ.), Certified Financial and Investment Advisor (A.F.A.), EC Expert (C.I.F.E.), Banker (www.fiala.de) Fictitious self-employment of a commercial agent ? the questions: Is there an unconditional obligation to comply with all instructions given by the principal? Is there an obligation to submit regular detailed reports at short intervals? […]
by Johannes Fiala, Lawyer (Munich), M.B.A. (Univ.Wales), M.M. (Univ.), Certified Financial and Investment Advisor (A.F.A.), EC Expert (C.I.F.E.), Banker (www.fiala.de ) The Lower Saxony Tax Court has ruled (decision of 23.5.2005, FG Niedersachsen 23.5.05, 7 S 4/03, appeal under X R 11/05): Pension insurance contributions paid in the years prior to 2005 are also deductible […]
by Johannes Fiala, lawyer Leveraged transactions are in practice referred to by financial service providers as “savings annuity”, “savings annuity”, “lex annuity”, “interest rate differential transaction”, “loan-financed annuity”, “immediate annuity”, “leveraged annuity”, “guaranteed annuity”, “loan-financed life insurance”, “leveraged life insurance”, “fixed loan with redemption replacement”, “leveraged pool”, “loan-financed investment”, “fixed loan with repayment substitute”, “leveraged […]
