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Doppelbelastung
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Author : Publisher :LIT Verlag Münster ISBN 13 : Total Pages :451 pages Book Rating :4./5 ( download)
Download or read book written by and published by LIT Verlag Münster. This book was released on with total page 451 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Der Einfluss von Verlusten in einem Land auf die einkommen- oder körperschaftsteuerliche Behandlung von international tätigen Unternehmen oder verbundenen Gesellschaften in anderen Ländern by :
Download or read book Der Einfluss von Verlusten in einem Land auf die einkommen- oder körperschaftsteuerliche Behandlung von international tätigen Unternehmen oder verbundenen Gesellschaften in anderen Ländern written by and published by Springer. This book was released on 1979 with total page 476 pages. Available in PDF, EPUB and Kindle. Book excerpt: Of national reports on the topic delivered at the 33rd congress of the International Fiscal Association which was held in Copenhagen, 1979. The general report is fully published in four languages.
Book Synopsis Double (Non-)Taxation and EU Law by : Christoph Marchgraber
Download or read book Double (Non-)Taxation and EU Law written by Christoph Marchgraber and published by Kluwer Law International B.V.. This book was released on 2016-04-24 with total page 472 pages. Available in PDF, EPUB and Kindle. Book excerpt: Everywhere,new tax rules are under development to engage with the ever-increasing complexity and sophistication of aggressive tax planning and to reverse the tax base erosion it leads to. The most prominent initiative in this context is the Base Erosion and Profit Shifting (BEPS) project of the OECD. Although double non-taxation is among the main issues the BEPS project intends to address, this book shows that this phenomenon has not yet been fully understood. Focusing on the fundamental freedoms and the State aid rules of the EU, this book thoroughly explains the nature of double non-taxation from an EU law perspective, its relation to double taxation, and the impact of EU law on these phenomena. Among the issues dealt with in the course of the analysis are the following: – locating the gaps and inconsistencies among domestic tax systems exploited by taxpayers; – hybrid mismatch arrangements as a prime example of double non-taxation; – political efforts undertaken within the EU in order to address double taxation and double non-taxation; – double non-taxation in the European VAT system; – the convergence of the fundamental freedoms and the State aid rules; – the ECJ’s dilemma with regard to juridical double taxation; – the deviating approach with regard to economic double taxation; – the potential impact of the ECJ’s case law on the EU law compatibility of double non-taxation. The tax jurisprudence of the ECJ is referred to and comprehensively analysed throughout this whole book. A final chapter provides an outlook on possible developments in the future. By providing the first in-depth analysis of EU law’s impact on double non-taxation – and the double taxation relief standards with which it is intimately related – this book takes a giant step towards greater legal certainty in this challenging area of tax law. It will quickly take its place as a major practical analysis which benefits tax authorities, scholars, and tax practitioners across Europe and even beyond.
Book Synopsis Sourcebook on German Law by : Raymond Youngs
Download or read book Sourcebook on German Law written by Raymond Youngs and published by Routledge. This book was released on 2012-08-21 with total page 679 pages. Available in PDF, EPUB and Kindle. Book excerpt: The purpose of this book is to give the reader a selective outline of significant parts of the central areas of German substantive law, along with original German legal material from these areas.
Download or read book Finanz-archiv written by Georg Schanz and published by . This book was released on 1919 with total page 1008 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Monetizing Energy Storage by : Oliver Schmidt
Download or read book Monetizing Energy Storage written by Oliver Schmidt and published by Oxford University Press. This book was released on 2023-09-07 with total page 353 pages. Available in PDF, EPUB and Kindle. Book excerpt: This is an open access title available under the terms of a CC BY-NC-ND 4.0 International licence. It is free to read at Oxford Academic and offered as a free PDF download from OUP and selected open access locations. Energy storage is becoming the enabler of the low carbon energy transition, and is increasingly attracting the attention of business professionals, policymakers and academics. These stakeholders need to understand the wide range of storage technologies, the applications they can serve in, and the methods, data and tools to evaluate their current and future economic potential. This book combines rigorous methods with rich datasets to provide objective and transparent evidence on the cost reduction potentials and the value of energy storage across low-carbon electricity systems and clean transportation. It enables readers to understand the key storage technologies, the services they can provide, and how they can be assessed for economic viability.
Book Synopsis Value Added Tax and Direct Taxation by : Michael Lang
Download or read book Value Added Tax and Direct Taxation written by Michael Lang and published by IBFD. This book was released on 2009 with total page 1341 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book provides a comprehensive in-depth analysis of the similarities and differences between consumption taxes and direct taxes. Fifty contributions are included, written by academics, practitioners and representatives from several international tax administrations and institutions.
Book Synopsis Kyoto University Economic Review by :
Download or read book Kyoto University Economic Review written by and published by . This book was released on 1926 with total page 436 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Economic Abstracts written by and published by . This book was released on 1965 with total page 1020 pages. Available in PDF, EPUB and Kindle. Book excerpt: Review of abstracts on economics, finance, trade, industry, foreign aid, management, marketing, labour.
Download or read book Socialism written by Phillip J. Bryson and published by Xlibris Corporation. This book was released on 2015-10-09 with total page 842 pages. Available in PDF, EPUB and Kindle. Book excerpt: Socialism: Origins, Expansion, Decline, and Attempted Revival in the United States This book is an attempt to address all the important economic aspects of socialismthe concepts and theories, the historical attempts to implement socialist economic systems, and the endeavor to establish socialism in the United States. Part I reviews the origins and ideas of socialism, which reflect an aspiration radically to transform the market system, the great advantages of which were explained by Adam Smith. Part II reviews the establishment of Marxist-Leninist economic systems in the USSR and the East European countries. The movement featured central economic planning, which survived from the 1920s until about 1990; its failure was the attempt of statist organization to crush the market system and replace it with Stalinist command planning. Central planning was meticulously copied in the bloc countries of East Europe, in China, in India, and elsewhere. The national replications of central economic planning always produced the same disappointing, usually disastrous results. Efforts to reform the system always failed. Meanwhile, the democratic countries of Western Europe established socialist parties and policies, but in less than a century after Marx, the great hopes of socialism to achieve successful and productive nationalization of industries on the basis of a national economic plan had been recognized as unproductive and undesirable. Part III reviews the failed attempt to establish a viable socialist party in the United States. The real thrust toward socialism, originally launched by the New Deal of Roosevelt, came when Barak Obama, a thoroughly indoctrinated and dedicated socialist, ascended to the US presidency. This socialism is an attempt to expand income redistribution and social welfare policies and to pursue massive industrial regulation and unconstitutional interventions in the private sector. The implications of these policies are discussed together with the associated loss of market freedoms and personal liberties.
Book Synopsis Die Organisationen der Weltwirtschaft / The Organisations of the World Economy by : Gerhard Volz
Download or read book Die Organisationen der Weltwirtschaft / The Organisations of the World Economy written by Gerhard Volz and published by Walter de Gruyter GmbH & Co KG. This book was released on 2015-02-06 with total page 492 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book first of all provides a comprehensive overview of all major international organisations that in one way or another deal with today ́s global economy and is all-important engine of growth: free trade! When were they established, what do they do, and where are they situated? What are the interrelationships among them? There are two clear focal points in this book: the first concerns the so-called "organisations of Bretton Woods", i.e., the IMF, the World Bank and the WTO (GATT). The second one is the European Community (nowadays often referred to as the "European Union").
Book Synopsis Taxation in Switzerland by : Harvard Law School. International Tax Program
Download or read book Taxation in Switzerland written by Harvard Law School. International Tax Program and published by . This book was released on 1976 with total page 1456 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Key to Economic Science written by and published by . This book was released on 1971 with total page 458 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Finances Publiques written by and published by . This book was released on 1950 with total page 986 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Advanced Welding Processes by : J. Norrish
Download or read book Advanced Welding Processes written by J. Norrish and published by Springer Science & Business Media. This book was released on 1992-12-31 with total page 1524 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book presents the current state-of-the-art in welding processes, concentrating on industrially significant processes and taking a wide-ranging and practical approach. This highly accessible work assumes only a limited basic knowledge of welding processes.
Book Synopsis Bulletin for International Fiscal Documentation by : International Bureau of Fiscal Documentation
Download or read book Bulletin for International Fiscal Documentation written by International Bureau of Fiscal Documentation and published by . This book was released on 1972 with total page 698 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Bericht written by and published by . This book was released on 1966 with total page 602 pages. Available in PDF, EPUB and Kindle. Book excerpt: