Artikel zum Thema: Tax

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Leverage transactions ; chance of multiple profit ? but also private bankruptcy risk! (at the same time with reference to the new BGH ruling on consultant liability, V ZR 402/99)

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 […]

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The Hand File of the Tax Advisor, Auditor and Lawyer (Part I)

For tax consultants, auditors and lawyers alike, the reference file is a tool of everyday professional life.   1. the so-called biggest enemy of the professional is not seldom the own client, because just in the case of disagreements with the client can arise in connection with the hand file inconveniences for the professional, which […]

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