Matches in SemOpenAlex for { <https://semopenalex.org/work/W2100562118> ?p ?o ?g. }
Showing items 1 to 69 of
69
with 100 items per page.
- W2100562118 abstract "This paper deals with intergenerational successions of family enterprises both in Germany and on an international level. Entrepreneurs face an unavoidable succession dilemma: they must make strategic decisions about transitioning ownership of the family business. The main alternatives are to sell the company to someone outside the family or to make arrangements for an interfamily succession. In the latter case, there are many transition modes, e.g., through a gift of shares, a will or a mixed marriage / succession contract. The choice of succession mode is the outcome of an interaction process between generations, with civil and tax laws determining the transactions costs of the different succession alternatives. This paper concentrates on successions of ownership within the family. It illustrates the nature of this intergenerational problem and discusses how a specific legal system - the German one - influences the choice of succession. The paper begins with analyzing the most common methods used to transfer ownership to the next generation. Although succession problems are universal, transition methods adopted vary around the world as each country has its own tax system. This influences the choice of laws in international successions. Consequently, the second part of the paper focuses on the conflict of laws perspective of succession treaties for family businesses. One conclusion of the paper is that it is important for a society to provide a legal system that facilitates transitions of family companies because the legal system will, among other positive factors connected with family businesses, preserve idiosyncratic knowledge of family character." @default.
- W2100562118 created "2016-06-24" @default.
- W2100562118 creator A5061416344 @default.
- W2100562118 date "2009-05-27" @default.
- W2100562118 modified "2023-09-28" @default.
- W2100562118 title "International Family Business Succession Planning. Recent Developments in Germany and Spain" @default.
- W2100562118 hasPublicationYear "2009" @default.
- W2100562118 type Work @default.
- W2100562118 sameAs 2100562118 @default.
- W2100562118 citedByCount "0" @default.
- W2100562118 crossrefType "journal-article" @default.
- W2100562118 hasAuthorship W2100562118A5061416344 @default.
- W2100562118 hasConcept C111472728 @default.
- W2100562118 hasConcept C138885662 @default.
- W2100562118 hasConcept C144024400 @default.
- W2100562118 hasConcept C144133560 @default.
- W2100562118 hasConcept C150117547 @default.
- W2100562118 hasConcept C162324750 @default.
- W2100562118 hasConcept C18903297 @default.
- W2100562118 hasConcept C190253527 @default.
- W2100562118 hasConcept C2778496695 @default.
- W2100562118 hasConcept C2779304628 @default.
- W2100562118 hasConcept C34447519 @default.
- W2100562118 hasConcept C36289849 @default.
- W2100562118 hasConcept C40700 @default.
- W2100562118 hasConcept C74363100 @default.
- W2100562118 hasConcept C86803240 @default.
- W2100562118 hasConceptScore W2100562118C111472728 @default.
- W2100562118 hasConceptScore W2100562118C138885662 @default.
- W2100562118 hasConceptScore W2100562118C144024400 @default.
- W2100562118 hasConceptScore W2100562118C144133560 @default.
- W2100562118 hasConceptScore W2100562118C150117547 @default.
- W2100562118 hasConceptScore W2100562118C162324750 @default.
- W2100562118 hasConceptScore W2100562118C18903297 @default.
- W2100562118 hasConceptScore W2100562118C190253527 @default.
- W2100562118 hasConceptScore W2100562118C2778496695 @default.
- W2100562118 hasConceptScore W2100562118C2779304628 @default.
- W2100562118 hasConceptScore W2100562118C34447519 @default.
- W2100562118 hasConceptScore W2100562118C36289849 @default.
- W2100562118 hasConceptScore W2100562118C40700 @default.
- W2100562118 hasConceptScore W2100562118C74363100 @default.
- W2100562118 hasConceptScore W2100562118C86803240 @default.
- W2100562118 hasLocation W21005621181 @default.
- W2100562118 hasOpenAccess W2100562118 @default.
- W2100562118 hasPrimaryLocation W21005621181 @default.
- W2100562118 hasRelatedWork W1489775362 @default.
- W2100562118 hasRelatedWork W1996674865 @default.
- W2100562118 hasRelatedWork W2038381623 @default.
- W2100562118 hasRelatedWork W2076134343 @default.
- W2100562118 hasRelatedWork W2101620993 @default.
- W2100562118 hasRelatedWork W2128962853 @default.
- W2100562118 hasRelatedWork W2314751549 @default.
- W2100562118 hasRelatedWork W2326076145 @default.
- W2100562118 hasRelatedWork W2563365601 @default.
- W2100562118 hasRelatedWork W2610981145 @default.
- W2100562118 hasRelatedWork W2642133765 @default.
- W2100562118 hasRelatedWork W278580549 @default.
- W2100562118 hasRelatedWork W2890028596 @default.
- W2100562118 hasRelatedWork W3122931147 @default.
- W2100562118 hasRelatedWork W3124446149 @default.
- W2100562118 hasRelatedWork W3184263288 @default.
- W2100562118 hasRelatedWork W3200186499 @default.
- W2100562118 hasRelatedWork W395996311 @default.
- W2100562118 hasRelatedWork W759284515 @default.
- W2100562118 hasRelatedWork W2606891576 @default.
- W2100562118 isParatext "false" @default.
- W2100562118 isRetracted "false" @default.
- W2100562118 magId "2100562118" @default.
- W2100562118 workType "article" @default.