How to Make your Doctoral Research Relevant
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How to Make your Doctoral Research Relevant

Insights and Strategies for the Modern Research Environment

Edited by Friederike Welter and David Urbano

Everyone wants their research to be read and to be relevant. This exciting new guide presents a broad range of ideas for enhancing research impact and relevance. Bringing together researchers from all stages of academic life, it offers a far-reaching discussion of strategies to optimise relevancy in the modern research environment.
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Chapter 4: Schrdingers family firm: on the German legislator implicitly defining the family business and how he attempts to protect it

Andreas Buhrandt

Abstract

Family businesses are seen as cornerstones of the German economy and operate within the context, norms and regulations of German legislation. Chapter 4 asks several questions: What kind of business is regarded as a ‘family business’? How is the term ‘family business’ defined? Which one of the existing definitions is the correct one? Many researchers have spent much time dealing with these kinds of questions. By contrast, the German legislature issued its own definition of the term ‘family business’ in 2016. The definition is relevant not only for research purposes but also for the family businesses themselves, because it implies a tax concession for businesses which fulfil the legislator’s definition. The chapter covers the German legislator’s definition of the term ‘family business’, the resulting tax exemptions and their inconsistencies.

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