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| Author: | Haase, R. Wirth, M. |
| Title: | Rechtliche Rahmenbedingungen fuer Joint-ventures = Legal framework for joint business ventures |
| Journal: | Management-Zeitschrift Industrielle Organisation
1991 : MAY, VOL. 60:5, p. 37-40 |
| Index terms: | JOINT BUSINESS VENTURES TAXATION TAX LAW CARTELS FEDERAL REPUBLIC OF GERMANY |
| Language: | ger |
| Abstract: | The advantage of strategic partnerships between companies in the international structure are limited by the diverging company and taxation law. The legal framework which is in force in the Federal Republic of Germany is described and analyzed. The problem of escaping from double taxation is examined. Some aspects of the Cartels Law are also investigated. The legal conditions for joint business ventures and strategic alliances existing in Switzerland are briefly reviewed. The possibilities that will enable companies to find their way under the European and Swiss legal conditions are highlighted. |
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