The article discusses the regulatory framework for the remuneration systems of capital management companies and points out essential pitfalls and design options when implementing them in the remuneration systems.
Further authors: Christoph Heisterhagen and Lars Hinrichs.
"Deutsches Steuerrecht (DStR) 18/2014, 06. Mai 2014, S. 913 – 918" [German Tax Law (DStR) 18/2014, 06 May 2014, p. 913 - 91]
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