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Tax law --- Europe --- Tax incentives --- Tax exemption --- Law and legislation --- fiscalite --- harmonisation fiscale --- concurrence fiscale --- europe --- fiscaliteit --- fiscale harmonisatie --- fiscale concurrentie --- europa --- Incentives, Tax --- Tax subsidies --- Exemption from taxation --- Tax exempt status --- Taxation, Exemption from --- Taxation --- Tax expenditures --- Tax assessment --- Tax incentives - Law and legislation - Europe. --- Tax exemption - Law and legislation - Europe. --- Tax incentives - Europe. --- Tax exemption - Europe.
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Das Werk befasst sich mit Eigenkapital und Fremdkapital in rechtsvergleichender, rechtspolitischer und interdisziplinärer Perspektive. Die Grenzziehung zwischen Gesellschaftsbeteiligung und Schuldvertrag hat erhebliche Bedeutung für die Mitwirkungsrechte und Vermögenslage eines Investors; vor allem aber knüpft das Steuerrecht erhebliche Rechtsfolgen an die Grenzziehung zwischen Eigen- und Fremdkapital bei der Besteuerung von Personenunternehmen und Kapitalgesellschaften, aber auch bei der internationalen Zuordnung von Steuergütern. Zu diesen Themen werden umfangreiche Länderberichte präsentiert (Brasilien, Deutschland, Frankreich, Griechenland, Niederlande, Österreich, Schweiz, Vereinigtes Königreich, Vereinigte Staaten), einzelne Sachthemen behandelt (Doppelbesteuerungsrecht, Quellensteuern, Zinsschranke und Gesellschafterfremdfinanzierung) und der ökonomische Hintergrund analysiert. In einem systematischen Eingangskapitel werden rechtspolitische Grundzüge und Handlungsoptionen für den Gesetzgeber aufgezeigt.
Law. --- Financial Law/Fiscal Law. --- Public Finance & Economics. --- Private International Law, International & Foreign Law, Comparative Law. --- Public finance. --- Finance. --- Droit --- Finances --- Taxation --- Corporations --- International law --- Comparative law. --- Eigenkapital. --- Fremdkapital. --- Internationales Gesellschaftsrecht. --- Internationales Steuerrecht. --- Rechtspolitik. --- Rechtsvergleich. --- Eigenkapital --- Fremdkapital --- Gesellschaftsrecht --- Steuerrecht --- Rechtsvergleich --- Law and legislation. --- Interpretation and construction. --- Gesellschaftsrecht. --- Steuerrecht. --- Income tax --- Private international law. --- Conflict of laws. --- International law. --- Public Economics. --- Private International Law, International & Foreign Law, Comparative Law .
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International law --- Commercial law --- Financial law --- Commercial law. Economic law (general) --- Tax law --- handelsrecht --- economisch recht --- internationaal recht --- fiscaal recht --- financieel recht
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Das Werk widmet sich einem zunehmend fühlbaren Konflikt unseres Unternehmensrechts. Einerseits werden Unternehmen auf der Grundlage europäischen und deutschen Rechts steigenden Publizitätspflichten unterworfen. In der Praxis werden diese Unternehmensdaten andererseits vielfach von Konkurrenten, Zulieferern oder Abnehmern genutzt, um ihre eigene Wettbewerbssituation gegenüber dem offen legenden Unternehmen zu verbessern. Das Buch analysiert die zivilrechtlichen, kartellrechtlichen, verfassungsrechtlichen und europarechtlichen Grundlagen, beschreibt die handels- und gesellschaftsrechtlichen Regelungen und schlägt vor dem Hintergrund einer ökonomischen Analyse von Offenlegungspflichten neue Regelungen vor, z. B. die weitgehende Zurückführung der Publizitätspflicht von nicht-börsennotierten Unternehmen sowie die Nutzung von Schutzklauseln bei börsennotierten Unternehmen.
Commercial law. --- Law --- Private international law. --- Conflict of laws. --- International law. --- Comparative law. --- Accounting. --- Law and economics. --- Commercial Law. --- European Law. --- Private International Law, International and Foreign Law, Comparative Law. --- Accounting. --- Law and Economics. --- Europe.
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Corporations --- Stockholders --- Debtor and creditor --- Finance --- Law and legislation --- Legal status, laws, etc --- Debtor and creditor. --- Law and legislation. --- Legal status, laws, etc. --- Investors --- Shareholders --- Capitalists and financiers --- Corporation law --- Stocks --- Business corporations --- C corporations --- Corporations, Business --- Corporations, Public --- Limited companies --- Publicly held corporations --- Publicly traded corporations --- Public limited companies --- Stock corporations --- Subchapter C corporations --- Business enterprises --- Corporate power --- Disincorporation --- Trusts, Industrial --- Creditor --- Commercial law --- Contracts --- Obligations (Law) --- Credit --- Creditors' bills --- Fraudulent conveyances --- Liens --- Payment --- Security (Law) --- Finance&delete& --- Investor relations --- Corporations - Finance - Law and legislation - Europe --- Stockholders - Legal status, laws, etc - Europe --- Debtor and creditor - Europe --- Corporations - Finance - Law and legislation --- Stockholders - Legal status, laws, etc
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Das deutsche Steuerrecht ist durch beständigen Wandel geprägt. Der Steuerrechtswissenschaft fällt die Aufgabe zu, sich abzeichnende Entwicklungen möglichst frühzeitig zu identifizieren und wissenschaftlich zu durchdringen. Auf Anregung des Max-Planck-Instituts für Steuerrecht und Öffentliche Finanzen haben sich bereits zum zweiten Mal führende Steuerrechtswissenschaftlern der jüngeren Generation mit von ihnen als besonders wichtig erachteten „Zukunftsfragen“ des deutschen Steuerrechts befasst. Die Bandbreite der behandelten Themen reicht von den verfassungsrechtlichen und europarechtlichen Rahmenbedingungen der Steuerrechtsordnung über das Potential der Kodifikationsidee im Steuerrecht bis hin zur Besteuerung des Finanzsektors und zur Vermeidung der Umsatzsteuerdefinitivbelastung bei Körperschaften des öffentlichen Rechts.
Public finance. --- Constitutional law. --- International law. --- Trade. --- Financial Law/Fiscal Law. --- Constitutional Law. --- International Economic Law, Trade Law.
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The taxation of multinational corporate groups has become a major concern in the academic and political debate on the future of international taxation. In particular the arm’s length standard for the determination of transfer prices is under increasing pressure. Many countries and international bodies are now taking a closer look at the use of transfer prices for profit shifting and are exploring alternative mechanisms such as formulary apportionment for the allocation of taxing rights. With regard to this topic, this volume is the first to offer a concise analysis of transfer pricing in the international tax arena from an interdisciplinary legal and economic point of view. Fundamentals such as the efficient allocation of resources within multi-unit firms and distortions between different goals of transfer pricing as well as different aspects of it in tax and corporate law, the traditional OECD approach and practical aspects concerning intangibles, capital and risk allocation are covered by outstanding authors.
Law -- Economical aspects. --- Transfer pricing -- Taxation -- Law and legislation. --- Transfer pricing -- Taxation. --- Transfer pricing. --- Law, Politics & Government --- Commerce --- Business & Economics --- Law, General & Comparative --- Marketing & Sales --- Transfer pricing --- International business enterprises --- Taxation --- Law and legislation. --- Law. --- Private international law. --- Conflict of laws. --- International law. --- Comparative law. --- Trade. --- Public finance. --- Law and economics. --- International Economic Law, Trade Law. --- Public Economics. --- Private International Law, International & Foreign Law, Comparative Law. --- Law and Economics. --- Private International Law, International & Foreign Law, Comparative Law . --- Economics and jurisprudence --- Economics and law --- Jurisprudence and economics --- Economics --- Jurisprudence --- Cameralistics --- Public finance --- Currency question --- Public finances --- Choice of law --- Conflict of laws --- Intermunicipal law --- International law, Private --- International private law --- Private international law --- Law --- Legal polycentricity --- Law of nations --- Nations, Law of --- Public international law --- Civil law
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The taxation of multinational corporate groups has become a major concern in the academic and political debate on the future of international taxation. In particular the arm's length standard for the determination of transfer prices is under increasing pressure. Many countries and international bodies are now taking a closer look at the use of transfer prices for profit shifting and are exploring alternative mechanisms such as formulary apportionment for the allocation of taxing rights. With regard to this topic, this volume is the first to offer a concise analysis of transfer pricing in the international tax arena from an interdisciplinary legal and economic point of view. Fundamentals such as the efficient allocation of resources within multi-unit firms and distortions between different goals of transfer pricing as well as different aspects of it in tax and corporate law, the traditional OECD approach and practical aspects concerning intangibles, capital and risk allocation are covered by outstanding authors.
Public finance --- Public economics --- Commercial law --- Commercial law. Economic law (general) --- handelsrecht --- economisch recht --- internationaal recht --- overheidsfinanciën --- Prix de cession interne --- Droit commercial (droit international) --- Finances publiques --- Impôts --- Droit
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