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Author :
Publisher :
ISBN 13 :
Total Pages : 130 pages
Book Rating : 4.:/5 (95 download)
Download or read book Principles of German Tax Law : Seminar B. written by and published by . This book was released on 1981 with total page 130 pages. Available in PDF, EPUB and Kindle. Book excerpt: Overview of the most important aspects of German tax law for foreign companies doing business in Germany.
Author : Christian Bumke
Publisher : Oxford University Press
ISBN 13 : 0192535617
Total Pages : 624 pages
Book Rating : 4.1/5 (925 download)
Download or read book German Constitutional Law written by Christian Bumke and published by Oxford University Press. This book was released on 2019-02-06 with total page 624 pages. Available in PDF, EPUB and Kindle. Book excerpt: This revised and fully up-to-date English translation of the 7th edition of the Casebook Verfassungsrecht includes a new outline of the German constitution, the BVerfG Court, and its jurisprudence. It condenses more than six decades of constitutional jurisprudence in order to familiarize readers with the style, technique, and language of the Court. As well as an analysis of the general principles of German constitutional law, the book covers the salient articles of the German Constitution and offers relevant extracts of the Court's most important decisions on the provisions of the Basic Law. It provides notes and discussions of landmark cases to illustrate their legal and historical context and give the reader a clear understanding of the principles governing German constitutional law. The book covers the fundamental rights catalogue of the Basic Law and offers a comprehensive account of its intellectual moorings. It includes landmark jurisprudence on the equal treatment of same-sex couples, life imprisonment, the legal structure of property, the right to assembly, and the right to informational self-presentation. The book also covers the provisions and respective case law governing the state structure of Germany, for instance the recent decisions on the prohibition of the far-right German nationalist party, and the Court's jurisprudence on European integration, including the most recent decisions on the OMT-program of the European Central Bank.
Author : Georg Kofler
Publisher : IBFD
ISBN 13 : 9087221118
Total Pages : 581 pages
Book Rating : 4.0/5 (872 download)
Download or read book Human Rights and Taxation in Europe and the World written by Georg Kofler and published by IBFD. This book was released on 2011 with total page 581 pages. Available in PDF, EPUB and Kindle. Book excerpt: Resumen del editor: "The increasing globalization and the restructuring of the European legal framework by the Treaty of Lisbon are important factors to suggest that the traditional separation of spheres between taxation and human rights should be revisited. This book examines the issues surrounding the impact of the Lisbon Treaty on the guarantee and enforcement of human rights in the area of EU (tax) law and explores the possible development and potential impact of human rights in the field of taxation in this age of global law."
Author : International Bureau of Fiscal Documentation
Publisher :
ISBN 13 :
Total Pages : 602 pages
Book Rating : 4.F/5 ( download)
Download or read book Bulletin for International Fiscal Documentation written by International Bureau of Fiscal Documentation and published by . This book was released on 1998 with total page 602 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Mr.Victor Thuronyi
Publisher : International Monetary Fund
ISBN 13 : 9781557755872
Total Pages : 534 pages
Book Rating : 4.7/5 (558 download)
Download or read book Tax Law Design and Drafting, Volume 1 written by Mr.Victor Thuronyi and published by International Monetary Fund. This book was released on 1996-08-23 with total page 534 pages. Available in PDF, EPUB and Kindle. Book excerpt: Edited by Victor Thuronyi, this book offers an introduction to a broad range of issues in comparative tax law and is based on comparative discussion of the tax laws of developed countries. It presents practical models and guidelines for drafting tax legislation that can be used by officials of developing and transition countries. Volume I covers general issues, some special topics, and major taxes other than income tax.
Author : Anol Bhattacherjee
Publisher : CreateSpace
ISBN 13 : 9781475146127
Total Pages : 156 pages
Book Rating : 4.1/5 (461 download)
Download or read book Social Science Research written by Anol Bhattacherjee and published by CreateSpace. This book was released on 2012-04-01 with total page 156 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book is designed to introduce doctoral and graduate students to the process of conducting scientific research in the social sciences, business, education, public health, and related disciplines. It is a one-stop, comprehensive, and compact source for foundational concepts in behavioral research, and can serve as a stand-alone text or as a supplement to research readings in any doctoral seminar or research methods class. This book is currently used as a research text at universities on six continents and will shortly be available in nine different languages.
Author : Oktavia Weidmann
Publisher : Kluwer Law International B.V.
ISBN 13 : 9041159835
Total Pages : 439 pages
Book Rating : 4.0/5 (411 download)
Download or read book Taxation of Derivatives written by Oktavia Weidmann and published by Kluwer Law International B.V.. This book was released on 2015-07-16 with total page 439 pages. Available in PDF, EPUB and Kindle. Book excerpt: The exploding use of derivatives in the last two decades has created a major challenge for tax authorities, who had to develop appropriate derivatives taxation rules that strike a balance between allowing capital markets to function effectively by removing artificial tax barriers and at the same time protecting their countries' tax base from tax avoidance schemes that utilise these instruments. Derivatives exist in a vast variety and complexity and new forms or combinations of existing forms appear ad hoc as new risk categories emerge and companies seek to invest in or hedge these risks. This very thorough book discusses and analyses taxation issues posed by derivatives used in domestic as well as in cross-border transactions. In great detail the author presents approaches that can be adopted by tax legislators to solve these problems, clarifying her solutions with specific reference to components of the two most important domestic tax systems in relation to derivatives in Europe, those of the United Kingdom and Germany. Examples of derivatives transactions and arbitrage schemes greatly elucidate the nature of derivatives and how they can be effectively taxed. The following aspects of the subject and more are covered: – basic economic concepts in the context of derivatives such as replication, put-call-parity, hedging and leverage; - designing a suitable definition of derivatives in domestic tax law; - achieving coherence in domestic tax rules by applying a 'special regime approach' versus an 'integrative approach' and the distinction of income and capital, equity and debt; - alignment of accounting standards and taxation rules and the application of fair value accounting for tax purposes; - how to tax hedged positions and post-tax hedging schemes; - taxation of structured financial products and hybrid instruments with focus on bifurcation and integration approaches and the recent BEPS discussion drafts on hybrid mismatch arrangements; - refining the 'beneficial ownership' – concept in domestic law and in tax treaties and an analysis of recent case law; - withholding taxes in the context of domestic and cross-border dividend tax arbitrage schemes; and - tackling derivatives tax arbitrage effectively in anti-avoidance legislation. By providing an in-depth analysis of corporate taxation issues that arise in domestic as well as in cross-border derivatives transactions, this book is not only timely but of lasting value in the day-to-day work of tax lawyers and tax professionals in companies, banks and funds, and is sure to be of interest to government officials, academics and researchers involved with financial instruments taxation.
Author : L. Hart Wright
Publisher :
ISBN 13 :
Total Pages : 188 pages
Book Rating : 4.3/5 (511 download)
Download or read book Advanced Income Tax Law Course for Internal Revenue Agents: International corporate and individual tax affairs. Text written by L. Hart Wright and published by . This book was released on 1962 with total page 188 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Lynne Oats
Publisher : Bloomsbury Publishing
ISBN 13 : 1526519577
Total Pages : 709 pages
Book Rating : 4.5/5 (265 download)
Download or read book Principles of International Taxation written by Lynne Oats and published by Bloomsbury Publishing. This book was released on 2021-09-30 with total page 709 pages. Available in PDF, EPUB and Kindle. Book excerpt: The book provides a clear introduction to international taxation and presents its material in a global context, explaining policy, legal issues and planning points central to taxation issues, primarily from the viewpoint of a multinational group of companies. It uses examples and diagrams throughout to aid the reader's understanding and offers more in-depth material on many important areas of the subject. Traditionally published every 2 years in both print and digital formats, this content is a core requirement for student reading lists at both undergraduate and post graduate level. Fully updated to cover all new tax legislation and developments in light of the OECD BEPS project implementation, key areas to be included in this new edition are: - changes proposed by BEPS 2.0 in relation to taxation and the digital economy, including Pillar Two and the proposed new UN Model Article 12B; - further progress on the implantation of OECD Base Erosion and Profit Shifting implementation, including: -- an update on the implementation of BEPS recommendations including artificial avoidance of permanent establishment status and prevention of treaty abuse; -- the implementation of transfer pricing documentation and country-by-country reporting; -- multilateral instrument implementation; - the impact of Covid-19 on international taxation; - further developments in European direct taxation including the transparency package, directives on anti-tax avoidance and the common corporate tax base and state aid cases (Apple in particular) and updates to the Directive on Administrative Cooperation, and the new communication on Business Taxation for the 21st Century. - Proposals in relation to the taxation of digital business, in particular the OECD's unified approach and the UN modifications to the Model Double Taxation Convention. - Proposals for a global minimum corporate tax rate to curb base erosion and tax competition.
Author : Mahendra P. Singh
Publisher : Springer Science & Business Media
ISBN 13 : 3662024578
Total Pages : 214 pages
Book Rating : 4.6/5 (62 download)
Download or read book German Administrative Law written by Mahendra P. Singh and published by Springer Science & Business Media. This book was released on 2013-04-17 with total page 214 pages. Available in PDF, EPUB and Kindle. Book excerpt: It is with the greatest pleasure that I add a few introductory remarks to the book of Dr. Mahendra Pal Singh on German administrative law. Between 1981 and 1982 Dr. Singh spent nearly two years in Heidelberg, doing re search partly at the South Asia Institute of the Ruprecht Karl University and partly at the Max Planck Institute for Comparative Public Law and International Law. During his stay in the Federal Republic of Germany, Dr. Singh studied the general principles of German administrative law in a careful and admirable manner, and he has now completed the present book which is based on his studies in Heidelberg. For several reasons Dr. Singh is especially qualified to write this book: His famil iarity with the administrative law of his home country has enabled him to look upon the German law with considerable objectivity; his knowledge of the German lan guage gave him access to the vast amount of German literature and court decisions; and Dr. Singh was able to penetrate this material with a searching and scholarly spirit. The final product seems to be the first comprehensive treatise in English on German administrative law.
Author : Sven Steinmo
Publisher : Yale University Press
ISBN 13 : 9780300067217
Total Pages : 304 pages
Book Rating : 4.0/5 (672 download)
Download or read book Taxation and Democracy written by Sven Steinmo and published by Yale University Press. This book was released on 1993-01-01 with total page 304 pages. Available in PDF, EPUB and Kindle. Book excerpt: Examining the structure, politics and historic development of taxation in several countries, this book compares three quite different political democracies. It provides an account of the ways these democracies have financed their welfare programs despite w
Author : Study Group on a European Civil Code
Publisher : sellier. european law publ.
ISBN 13 : 3866530595
Total Pages : 406 pages
Book Rating : 4.8/5 (665 download)
Download or read book Principles, Definitions and Model Rules of European Private Law written by Study Group on a European Civil Code and published by sellier. european law publ.. This book was released on 2008 with total page 406 pages. Available in PDF, EPUB and Kindle. Book excerpt: In this volume, the Study Group and the Acquis Group present the first academic Draft of a Common Frame of Reference (DCFR). The Draft is based in part on a revised version of the Principles of European Contract Law (PECL) and contains Principles, Definitions and Model Rules of European Private Law in an interim outline edition. It covers the books on contracts and other juridical acts, obligations and corresponding rights, certain specific contracts, and non-contractual obligations. One purpose of the text is to provide material for a possible "political" Common Frame of Reference (CFR) which was called for by the European Commission's Action Plan on a More Coherent European Contract Law of January 2003.
Author : Mr.Christophe J Waerzeggers
Publisher : International Monetary Fund
ISBN 13 : 1513515829
Total Pages : 12 pages
Book Rating : 4.5/5 (135 download)
Download or read book Introducing a General Anti-Avoidance Rule (GAAR) written by Mr.Christophe J Waerzeggers and published by International Monetary Fund. This book was released on 2016-01-31 with total page 12 pages. Available in PDF, EPUB and Kindle. Book excerpt: Tax avoidance continues to attract attention globally with strong support for tax law reform at all levels. This Tax Law IMF Technical Note focuses on some of the key design and drafting considerations of one specific legal instrument (being, a statutory general anti-avoidance rule (GAAR)) which is often considered by authorities to combat unacceptable tax avoidance practices. A GAAR is typically designed to strike down those otherwise lawful practices that are found to be carried out in a manner which undermines the intention of the tax law such as where a taxpayer has misused or abused that law. However, the objective of combating unacceptable tax avoidance can itself make the legal design of a GAAR complex. This is simply because the phrase “tax avoidance” means different things to different people. Whatever the form of a GAAR, it should give effect to a policy that seeks to strike down blatant, artificial or contrived arrangements which are tax driven. However, the GAAR should be designed and applied so as not to inhibit or impede ordinary commercial transactions. This Tax Law IMF Technical Note discusses and explores how drawing a line between those arrangements which should be caught by the GAAR is a matter of degree and can be delicate.
Author :
Publisher : Bloomsbury Publishing
ISBN 13 : 1847314384
Total Pages : 226 pages
Book Rating : 4.8/5 (473 download)
Download or read book The German Criminal Code written by and published by Bloomsbury Publishing. This book was released on 2008-07-03 with total page 226 pages. Available in PDF, EPUB and Kindle. Book excerpt: German substantive criminal law has been influential in many civil law countries, most notably in the Hispanic world. In the common law countries, not surprisingly because of the systemic differences in approach, its impact has been much less, if not negligible. This may be largely explained as a result of the language barrier. An up-to-date and reliable English translation of the German Criminal Code has been conspicuously missing for some time. This book presents a new English translation of the Strafgesetzbuch, (the Criminal Code), in its most recent amended form of August 2007. The Code is the centrepiece of German substantive criminal law and informs the interpretation and application of any other criminal provisions which can be found in specific legislation. The translation thus affords an opportunity to profit from a legal tradition that has had a major influence over history and has a rich experience of doctrinal analysis. The translation adheres as closely as possible to the textual structure of the original, but has been made palatable to an English ear. It is intended as a companion to the author's Principles of German Criminal Law which was published in December 2008. Please click on the link below for further details. www.hartpub.co.uk/books/details.asp?isbn=9781841136301.
Author : OECD
Publisher : OECD Publishing
ISBN 13 : 9264424083
Total Pages : 355 pages
Book Rating : 4.2/5 (644 download)
Download or read book Tax Administration 2021 Comparative Information on OECD and other Advanced and Emerging Economies written by OECD and published by OECD Publishing. This book was released on 2021-09-15 with total page 355 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report is the ninth edition of the OECD's Tax Administration Series. It provides internationally comparative data on aspects of tax systems and their administration in 59 advanced and emerging economies.
Author : Sven Hentschel
Publisher : Springer Nature
ISBN 13 : 3658340002
Total Pages : 521 pages
Book Rating : 4.6/5 (583 download)
Download or read book The Taxation of Permanent Establishments written by Sven Hentschel and published by Springer Nature. This book was released on 2021-06-26 with total page 521 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book provides a comprehensive analysis of the rules governing the taxation of permanent establishments as implemented in the OECD Model Tax Convention and German national tax law. Deviations between the OECD approach and the German approach are identified and modifications to the rules as a result of the Base Erosion and Profit Shifting (BEPS) project are examined. Moreover, challenges imposed to the PE concept as a result of the digitalisation of the economy are identified and discussed. Against this background, the Pillar One Blueprint proposing a long-term solution to overcome the tax challenges arising from the digitalisation of the economy is presented and assessed against widely accepted overarching principles of tax policy.
Author :
Publisher : Sweet & Maxwell
ISBN 13 : 9780421913301
Total Pages : 682 pages
Book Rating : 4.9/5 (133 download)
Download or read book German Tax and Business Law written by and published by Sweet & Maxwell. This book was released on 2005 with total page 682 pages. Available in PDF, EPUB and Kindle. Book excerpt: Providing treatment of landlord and tenant matters, this book covers both commercial and residential issues. The reader is informed with the changing complexities of legislation and case law in this area. The coverage of cases and legislation is complemented by practical advice on issues facing practitioners in their daily work
