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Author : Peter Handzik
Publisher :
ISBN 13 : 9783503110773
Total Pages : 300 pages
Book Rating : 4.1/5 (17 download)
Download or read book Die neue Erbschaft- und Schenkungsteuer nach der Erbschaftsteuerreform 2008 written by Peter Handzik and published by . This book was released on 2009 with total page 300 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Carolin Braun
Publisher : diplom.de
ISBN 13 : 3836637820
Total Pages : 91 pages
Book Rating : 4.8/5 (366 download)
Download or read book German Inheritance and Gift Tax Reform 2009 written by Carolin Braun and published by diplom.de. This book was released on 2009-11-03 with total page 91 pages. Available in PDF, EPUB and Kindle. Book excerpt: Inhaltsangabe:Introduction: Background and Subject of this Thesis: After long negotiations within the Grand Coalition (Große Koalition) and despite jurisdictional criticisms of numerous points, on 31st December 2008 the new inheritance and gift tax law (Erbschaftsteuerreformgesetz - ErbStRG) was published in the Federal Law Gazette (Bundesgesetzblatt), to become effective on 1st January 2009 just in time to avoid the need for retroactive regulations and the related discussions. This marks the end of the discussion about the future of the inheritance tax that has been started by the decision of the Federal Constitutional Court (Bundesverfassungsgericht - BVerfG) from 7th November 2006. The related uncertainity came to an end, at least for now. In its decision the Federal Constitutional Court states, that the discrepance between fair market value and valuation value for significant groups of assets (business assets, portions of coporations, real estate property and agriculture and forestry (AF) businesses) are violating the principle of equality of § 3 sec. 1 of the German Basic Law (Grundgesetz - GG). The legislative was obliged to define a new legislation in line with the constitution until 31 December 2008, latest. On 11 December 2007, the German Federal Government (Bundesregierung) finally agreed on a draft revision of the inheritance and gift tax law and the valuation law. The German Federal Parliament (Bundestag) passed the inheritance tax reform on 27 November 2008 in the 2nd and 3rd reading, during which the finance committee of the German Parliament (Finanzausschuss des Bundestages) made considerable changes to the original draft. The approval in the German Federal Council (Bundesrat) was obtained in the special session of the council on 5.12.2008, the approval of the Federal President (Bundespräsident) on 24.12.2008. Current Situation: In addition to the changes necessary for constitutional reasons, the central concern of the reform is to simplify business takeover by the successors. However, the legislator neither has had the courage to - as hoped by many - completely abolish inheritance taxation, not did he take the opportunity to perform a complete change of the inheritance taxation system which might become mandatory for constitutional reasons. The result is a compromise between of the various government parties: a law that amends the existing inheritance tax law on which it is based in a limited number of points. The new [...]
Author :
Publisher : CCH Australia Limited
ISBN 13 : 1921485809
Total Pages : 1945 pages
Book Rating : 4.9/5 (214 download)
Download or read book International Master Tax Guide 2009/10 written by and published by CCH Australia Limited. This book was released on 2009 with total page 1945 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book is a concise foreign tax reference tool for the practitioner who needs quick answers to basic corporate and individual tax questions.
Author : OECD
Publisher : OECD Publishing
ISBN 13 : 9264452877
Total Pages : 158 pages
Book Rating : 4.2/5 (644 download)
Download or read book OECD Economic Surveys: Germany 2023 written by OECD and published by OECD Publishing. This book was released on 2023-05-08 with total page 158 pages. Available in PDF, EPUB and Kindle. Book excerpt: After a decade of strong export-led growth, decreasing unemployment and fiscal surpluses, the COVID-19 pandemic and the energy crisis have revealed structural vulnerabilities and emphasised the need for accelerating the green and digital transitions. At the same time, rapid population ageing increases public spending pressures and exacerbates skilled labour shortages.
Author :
Publisher : CCH Australia Limited
ISBN 13 : 1921873906
Total Pages : 1945 pages
Book Rating : 4.9/5 (218 download)
Download or read book written by and published by CCH Australia Limited. This book was released on with total page 1945 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Victor Thuronyi
Publisher : Kluwer Law International B.V.
ISBN 13 : 904116720X
Total Pages : 362 pages
Book Rating : 4.0/5 (411 download)
Download or read book Comparative Tax Law written by Victor Thuronyi and published by Kluwer Law International B.V.. This book was released on 2016-04-20 with total page 362 pages. Available in PDF, EPUB and Kindle. Book excerpt: Although the details of tax law are literally endless—differing not only from jurisdiction to jurisdiction but also from day-to-day—structures and patterns exist across tax systems that can be understood with relative ease. This book, now in an updated new edition, focuses on these essential patterns. It provides an immensely useful introduction to the core common knowledge that any well-informed tax lawyer or policy maker should have about comparative tax law in our times. The busy reader will welcome the compact nature of this work, which is shorter than the first edition and can be read in a weekend if one skips footnotes. The authors elucidate the commonalities and differences across countries in areas including (much of the detail new to the second edition): • general anti-avoidance rules; • court decisions striking down tax laws as violating constitutional rules against retroactivity, unequal treatment of equals, confiscation, and undue vagueness; • statutory interpretation; • inflation adjustment rules and the allowance for corporate equity; • value added tax systems; • concepts such as “tax”, “capital gain”, “tax avoidance”, and “partnership”; • corporate-shareholder tax systems; • the relationship between tax and financial accounting; • taxation of investment income; • tax authorities’ ability to obtain and process information about taxpayers; and • systems of appeals from tax assessments. The information and analysis pull together valuable material which is scattered over a disparate literature, much of it not available in English. Especially considering the dynamic nature of tax law, whose rate of change exceeds that of any other field of law, the authors’ clear identification of the underlying patterns and fundamental structures that all tax systems have in common—as well as where the differences lie—guides the reader and offers resources for further research.
Author : Halis Kıral
Publisher : Springer Nature
ISBN 13 : 9811519145
Total Pages : 263 pages
Book Rating : 4.8/5 (115 download)
Download or read book Public Financial Management Reforms in Turkey: Progress and Challenges, Volume 1 written by Halis Kıral and published by Springer Nature. This book was released on 2020-03-09 with total page 263 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book provides an assessment of public financial management (PFM) reforms in developing countries using Turkey as a case study. The book elaborates on revenue management, expenditure management, public budget, public financial management information systems, asset and liability management, intergovernmental fiscal relations, accounting, financial reporting, and auditing. Bringing together academics and practitioners, the book analyzes the PFM reforms in the light of theoretical explanations and practices to reveal the achievements, challenges, and future perspectives of PFM.
Author : D.S. Smit
Publisher : Kluwer Law International B.V.
ISBN 13 : 9041140743
Total Pages : 822 pages
Book Rating : 4.0/5 (411 download)
Download or read book EU Freedoms, Non-EU Countries and Company Taxation written by D.S. Smit and published by Kluwer Law International B.V.. This book was released on 2012-06-01 with total page 822 pages. Available in PDF, EPUB and Kindle. Book excerpt: In today’s environment of largely globalizing national economies, international economic integration does not stop at the frontiers of the European Union. Many non-EU-based enterprises are carrying on business in the European Union through the operation of branches or subsidiaries established in EU Member States, and a large number of EU-based enterprises maintain a diversified range of investments outside the Union. Accordingly, in both inward and outward investment relationships, ‘economic openness’ is key nowadays. This legal relationship between EU Member States and the EU as a whole vis-à-vis the rest of the world is the starting point of this book. The author analyses the ‘freedom of investment’ concept between EU Member States and non-EU States under EU law, and specifically its effect on company taxation regimes, from the perspective of multinational enterprises. Focusing on the impact of the Treaty freedoms and international integration agreements on relations with non-EU Member States, this work is the first to specifically address the all-important issue: Under which circumstances can investment-related rights deriving from EU law be invoked by companies established in non-EU states? The analysis identifies the impact of the EU Treaty freedoms on six basic corporate income tax themes that are of particular interest for multinational enterprises: limitation on the deduction of interest expenses; withholding taxes on dividend, interest, and royalty payments; relief for double taxation of income received from foreign investments; CFC legislation; non-deduction of foreign losses from the domestic taxable base; and company taxation upon the transnational transfer of business assets.
Author : Manfried Rauchensteiner
Publisher : Böhlau Wien
ISBN 13 : 3205202724
Total Pages : 589 pages
Book Rating : 4.2/5 (52 download)
Download or read book Under Observation written by Manfried Rauchensteiner and published by Böhlau Wien. This book was released on 2018-11-12 with total page 589 pages. Available in PDF, EPUB and Kindle. Book excerpt: Every time that something happened in Austria after 1918, the country was under observation: as German-Austria, the First Republic, the Corporative State, the Alpine and Danubian Gaue of the Greater German Reich, the Second Republic – right up to the present day. People looked, heard and generally did not keep silent, and this has not changed. As though Austria were still the same testing ground for the end of the world that Karl Kraus described it as. A gripping and varied overview of Austrian history over the last 100 years.
Author : Juhani Kesti
Publisher :
ISBN 13 : 9789087220525
Total Pages : 896 pages
Book Rating : 4.2/5 (25 download)
Download or read book European Tax Handbook 2009 written by Juhani Kesti and published by . This book was released on 2009 with total page 896 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author :
Publisher :
ISBN 13 :
Total Pages : 276 pages
Book Rating : 4.3/5 (243 download)
Download or read book European Economy written by and published by . This book was released on 2009 with total page 276 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : OECD
Publisher : OECD Publishing
ISBN 13 : 9264091084
Total Pages : 154 pages
Book Rating : 4.2/5 (64 download)
Download or read book OECD Tax Policy Studies Tax Policy Reform and Economic Growth written by OECD and published by OECD Publishing. This book was released on 2010-11-03 with total page 154 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report investigates how tax structures can best be designed to support GDP per capita growth.
Author : Peter Hoeller
Publisher : World Scientific
ISBN 13 : 9814518522
Total Pages : 236 pages
Book Rating : 4.8/5 (145 download)
Download or read book Income Inequality in OECD Countries written by Peter Hoeller and published by World Scientific. This book was released on 2014 with total page 236 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book provides a comprehensive review of income inequality issues in the OECD in a cross-country setting. It presents a wealth of data and analysis on the formation of inequality and identifies groups of countries that share similar inequality patterns. It also reviews developments at the extremes of the income distribution, namely poverty, top incomes as well as the distribution of wealth. An important contribution of the book is the careful examination of the determinants of the income distribution, such as globalisation and technical progress as well as the effect of a wide range of economic policies that shape the distribution of income. These include in particular labour market regulations, household taxes and transfers as well as in-kind public services. It also sheds light on an under-researched issue: do policies aimed at boosting economic growth raise or reduce income inequality
Author :
Publisher :
ISBN 13 :
Total Pages : 368 pages
Book Rating : 4.F/5 ( download)
Download or read book International Tax and Estate Planning written by and published by . This book was released on 2002 with total page 368 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Gerrit B. Koester
Publisher : Nomos Verlagsgesellschaft
ISBN 13 :
Total Pages : 190 pages
Book Rating : 4.3/5 (91 download)
Download or read book The Political Economy of Tax Reforms written by Gerrit B. Koester and published by Nomos Verlagsgesellschaft. This book was released on 2009 with total page 190 pages. Available in PDF, EPUB and Kindle. Book excerpt: What determines tax policy? What motivations do governments follow in tax reforms? Do voters react to tax reductions and tax increases? Based on a new data-set of the fiscal effects of tax reforms in Germany from 1964 to 2004, this dissertation offers new insights on the pattern of tax reforms and tests economic hypotheses of tax policy. It shows that normative approaches are largely unable to contribute to the explanation of tax reforms in Germany. With respect to polity-economic theories, author Gerrit B. Koester finds that divided government matters, but in the opposite direction of the "gridlock-hypothesis" - tax reforms are larger and more frequent in times of divided government. He does not find evidence for partisan politics, but for opportunistic behavior of governments. However, the governments' attempts to manipulate re-election probabilities by tax reductions before elections largely fail. His analyses show that voters react strongly to tax burden changes, but take the direction of tax reforms within the whole legislative period - and not just in election years - into account. Dissertation.
Author : Jeremy Leaman
Publisher : Berghahn Books
ISBN 13 : 0857458825
Total Pages : 360 pages
Book Rating : 4.8/5 (574 download)
Download or read book Tax Justice and the Political Economy of Global Capitalism, 1945 to the Present written by Jeremy Leaman and published by Berghahn Books. This book was released on 2013-06-30 with total page 360 pages. Available in PDF, EPUB and Kindle. Book excerpt: Tax "justice" has become an increasingly central issue of political debate in many countries, particularly following the cardiac arrest of global financial services in 2008 and the subsequent worldwide slump in trade and production. The evident abuse of tax systems by corporations and rich individuals through tax avoidance schemes and offshore shadow banking is increasingly in the public eye. Above all, the political challenges of recovery and structural reform have raised core issues of burden-sharing and social equity on the agendas of both civil society groups and political elites. Democratic states need tax revenue to fund public goods and combat public "bads" with any degree of legitimacy. The contributions to this book discuss the haphazard evolution of contemporary taxation systems, their contradictory effects in a globalized economy, and the urgency of their reform as a precondition for social justice.
Author : Ernst & Young LLP Staff
Publisher : Publishnow.Net
ISBN 13 : 9780979985553
Total Pages : 836 pages
Book Rating : 4.9/5 (855 download)
Download or read book The Ernst & Young Tax Guide 2009 written by Ernst & Young LLP Staff and published by Publishnow.Net. This book was released on 2008-12 with total page 836 pages. Available in PDF, EPUB and Kindle. Book excerpt: Presents tax planning strategies and advice on mutual funds, automobile leasing, entertainment expenses, social security, and corporate taxes.
