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Book
Die Internationalitat von Top-Managern : Aktienkursreaktionen auf die Benennung internationaler Vorstande und Aufsichtsrate
Authors: ---
ISBN: 128392692X 3658007621 Year: 2012 Publisher: Wiesbaden : Springer Gabler,

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Abstract

Viele deutsche Unternehmen agieren seit langem in internationalen Märkten. Den Forderungen aus Wissenschaft und Unternehmenspraxis folgend sollten grenzüberschreitend tätige Unternehmen von Top-Managern geführt werden, die ihrerseits über ein ausreichendes Maß an Internationalität verfügen. Doch wie kann die Internationalität eines Top-Managers gemessen werden? Und existiert zwischen den Konstrukten „Internationalität eines Top-Managers“ und „Unternehmenserfolg“ ein Wirkungszusammenhang?  Tobias Dauth leistet einen Beitrag zur Beantwortung dieser Fragestellungen. Auf Basis einer quantitativen Untersuchung analysiert der Autor die Kapitalmarktreaktionen auf die Benennung internationaler Top-Manager.   Der Inhalt ·         Stand der Forschung zur Internationalität von Top-Managern ·         Theoretisch-konzeptionelle Basis zur Untersuchung der Kapitalmarktreaktionen auf die Benennung internationaler Top-Manager ·         Empirische Ergebnisse der quantitativen Untersuchung ·         Implikationen für die Unternehmenspraxis und künftige Forschungsvorhaben      Die Zielgruppen ● Dozierende und Studierende der Wirtschaftswissenschaften mit dem Schwerpunkt Internationales Management ●   Führungskräfte, die sich mit strategischen Aufgabestellungen in den Themenfeldern Diversity und Internationalität des Top-Managements auseinandersetzen       Der Autor Dr. Tobias Dauth promovierte bei Prof. Dr. Stefan Schmid am Lehrstuhl für Internationales Management und Strategisches Management der ESCP Europe Wirtschaftshochschule Berlin.


Book
Dragon Suit : The Golden Age of Expatriate Executives in China.
Author:
ISBN: 9781637424865 1637424868 Year: 2023 Publisher: New York Business Expert Press

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Worldwide business leaders who try to comprehend China's unavoidable impact on their livelihoods often ignore the most important voices: those of expatriate managers with years of experience in the country. Based on interviews with China-based corporate executives over five years, Dragon Suit brings to life the country's swarming cities, recent economic tsunami, unstoppable middle class, endemic pollution, intermittent internet, confusing culture, and endless opportunities. This book is a rare insight into the way global firms select, relocate, manage, motivate, and reward top managers in the world's most populous market. CEOs, C-suite executives, and senior managers recall their careers since China's early 2000s reform period until a notable 2014 policy paper declared "the end of a golden age for foreign business in China", and beyond to the present day. Dragon Suit addresses crucial questions for international business: How did China become a key market for global firms?Why are most foreign managers unprepared for its challenges?Why did the country's near-million foreigners begin to leave in the mid-2010s, and who will replace them? Most importantly, how can managers, entrepreneurs, experts, and students prepare for an increasingly China-facing future in business?--


Dissertation
L'impôt des non-résidents: analyse de la situation fiscale des cadres belges et étrangers en Belgique.
Authors: --- --- ---
Year: 2021 Publisher: Liège Université de Liège (ULiège)

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Taxation is a vast and evolving field in which it is necessary to keep a closed eye on the latest standards and legislation. Belgium is a country with a high tax burden, which does not always make it a very attractive territory. Therefore, the tax authorities put in place certain tax incentives to attract investors, international companies, and highly qualified personnel. 
In 1983, a circular was issued to encourage the arrival of qualified personnel by implementing a special tax regime for foreign executives and specialists. This regime will introduce a set of advantages for these executives so that they find their professional presence on the Belgian territory quite attractive. They will be able to reduce their tax base by a system of non-taxable allowances targeting the differences related to the costs of living, housing and the difference in taxation compared to their country of origin. Another important advantage is the application of a travel exclusion which will allow this executive to not be taxed in Belgium on his business trips abroad directly related to his activity and proven by relevant evidences. Moreover, this will be a win-win situation for both parties as the employer will see its costs related to an employee reduced by the application of the regime.
The major problem with this kind of regime is that it is entirely based on the principle of a circular that has not evolved in the context of nowaday's life and tax law. There is a legal vagueness on certain notions that leaves too much to interpretation by the tax authorities. 
In this work, we were able to explore through a practical case the real impact that this regime could have on foreign executives who choose to come and work temporarily in our country. In the end, the result is that they gain a substantial advantage which could be described as discriminatory towards Belgian executives who cannot enjoy such benefits even though they work in their own country. 
In the end, this special regime is a boon in a context of internationalization, but it is considered too obsolete today. In the future, it would be wise to review the regime in depth and to adapt it to the economic and fiscal context of our society today.


Book
Les cadres étrangers
Author:
ISBN: 9789086700233 Year: 2006 Volume: 2006/5 Publisher: Waterloo : Kluwer,


Book
Le régime spécial d'imposition des cadres et dirigeants étrangers
Authors: ---
ISBN: 9059380193 Year: 2003 Volume: 19 Publisher: Bruxelles Kluwer


Book
Expatriate Manager’s Adaption and Knowledge Acquisition : Personal Development in Multi-National Companies in China
Author:
ISBN: 9811000522 9811000530 Year: 2016 Publisher: Singapore : Springer Singapore : Imprint: Springer,

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This book is among the first to theoretically and empirically examine what and how Western expatriate managers learn and develop from their international assignments in China. The book draws on literature associated with expatriate studies, experiential learning theory, and knowledge acquisition to develop an expatriate learning process model. Following on from this, the study then examines expatriate learning outcomes from four perspectives: learning style transition, adaptive flexibility, global mind-sets and managerial tacit knowledge. It enhances understanding of the cultural differences between Western countries and China as well as the kinds of learning strategies successful expatriates adopt in order to quickly adapt to intercultural business contexts. This book will appeal to international business practitioners and research fellows who are interested in international human resource management.

Brazilians working with Americans : cultural case studies = Brasileiros que trabalham com americanos : estudos de casos culturais
Authors: ---
ISBN: 0292714351 0292794940 Year: 2007 Publisher: Austin : University of Texas Press,

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Doing business internationally requires understanding not only other languages, but even more so the business practices and cultures of other countries. In the case of Brazilians working with Americans, a fundamental difference for all parties to understand is that Brazilian business culture is based on developing personal relationships between business partners, while American businesspeople often prefer to get down to hard "facts and figures" quickly, with fewer personal preliminaries. Negotiating such differences is crucial to creating successful business relationships between the two countries, and this book is designed to help businesspeople do just that. Brazilians Working With Americans presents ten short case studies that effectively illustrate many of the cultural factors that come into play when North American business professionals work in Brazil. The authors summarize each case and the aspects of culture it involves, and American and Brazilian executives comment on the cultural differences highlighted by that case. A list of topics and questions for discussion also help draw out the lessons of each business situation. To make the book equally useful to Brazilians and Americans (whether businesspeople or language students), the entire text is presented in both English and Portuguese. In addition, Apple QuickTime movies of the executives' comments, which allow viewers to see and hear native speakers of both languages, are available on the Internet at www.laits.utexas.edu/orkelm/casos/intro.html.


Book
The circular : an in-depth analysis of Belgium's special tax regime for foreign executives with mention of the comparable tax regimes existing in Germany, the United Kingdom, Holland and France
Authors: ---
ISBN: 2802702262 9782802702269 Year: 1979 Volume: 12 Publisher: Bruxelles: Bruylant,

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Keywords

Foreign executives --- 351.713*12 --- -Aliens --- -Foreign executives --- -336.215.21 (73) --- Enemy aliens --- Expatriates --- Foreign citizens (Aliens) --- Foreign residents --- Noncitizens --- Resident aliens --- Unnaturalized foreign residents --- Inkomstenbelasting --- -Negatieve belastingsinkomsten--Verenigde Staten van Amerika. VSA. USA --- 336.215.21 (73) Negatieve belastingsinkomsten--Verenigde Staten van Amerika. VSA. USA --- Negatieve belastingsinkomsten--Verenigde Staten van Amerika. VSA. USA --- 351.713*12 Inkomstenbelasting --- Aliens --- Corporations, Foreign --- 336.215.21 (73) --- Executives --- Foreign corporations --- Juristic persons, Foreign --- Business enterprises, Foreign --- Corporation law --- International business enterprises --- Investments, Foreign --- Corporations --- Foreign population --- Foreigners --- Persons --- Deportees --- Exiles --- Immigrants --- Refugees --- Taxation --- Law and legislation --- Employees --- Nationality --- Legal status, laws, etc. --- Tax law --- Germany --- Belgium --- Illegal aliens --- Illegal immigrants --- Non-citizens --- Unauthorized immigrants --- Undocumented aliens --- Undocumented immigrants --- Aliens - Taxation - Law and legislation - Europe --- Aliens - Taxation - Law and legislation - Belgium --- Corporations, Foreign - Employees - Taxation - Belgium --- Foreign executives - Taxation - Law and legislation - Belgium --- foreign investment --- fiscal policy --- Bélgica --- Belgija --- Belgique --- Belgien --- Belgie --- Belgicko --- België --- Beļģija --- Белгија --- Belgio --- Белгия --- Belgia --- il-Belġju --- An Bheilg --- Βέλγιο --- Belgjika --- Belgia Kuningriik --- Beļģijas Karaliste --- Royaume de Belgique --- Belgian kuningaskunta --- Belgické kráľovstvo --- Koninkrijk België --- Belgijos Karalystė --- das Königreich Belgien --- Βασίλειο του Βελγίου --- Kingdom of Belgium --- Кралство Белгија --- Краљевина Белгија --- Belgické království --- Reino de Bélgica --- ir-Renju tal-Belġju --- Regatul Belgiei --- Kongeriget Belgien --- Кралство Белгия --- Mbretëria e Belgjikës --- Belga Királyság --- Królestwo Belgii --- Konungariket Belgien --- Reino da Bélgica --- Kraljevina Belgija --- Regno del Belgio --- politique fiscale --- politikë fiskale --- fiskális politika --- фискална политика --- belastingbeleid --- politika zdaňovania --- fiskální politika --- fiskālā politika --- skattepolitik --- politica fiscale --- porezna politika --- φορολογική πολιτική --- politika fiskali --- veropolitiikka --- fiskalna politika --- política fiscal --- polityka podatkowa --- fiskalinė politika --- beartas fioscach --- politică fiscală --- Steuerpolitik --- fiskaalpoliitika --- nodokļu politika --- maksupoliitika --- експанзивна фискална политика --- reforma zdaňovania --- politica taxelor --- iždo politika --- adópolitika --- политика на владина потрошувачка --- politikë për tatim-taksat --- taxation policy --- tax policy --- политика на оданочување --- politikë tatimore --- mokesčių politika --- fiscaal beleid --- контрактивна фискална политика --- maksustamispoliitika --- daňová politika --- fiškálna politika --- buitenlandse investering --- välisinvesteering --- investiții străine --- ξένη επένδυση --- страно улагање --- чуждестранна инвестиция --- investissement étranger --- inversión extranjera --- inwestycja zagraniczna --- investiment barrani --- zahraničná investícia --- külföldi befektetés --- ārvalstu ieguldījumi --- Auslandsinvestition --- užsienio investicija --- udenlandsk investering --- investimento estrangeiro --- zahraniční investice --- infheistíocht choigríche --- investimento estero --- investim i huaj --- utländsk investering --- ulkomainen sijoitus --- странска инвестиција --- tuja naložba --- strano ulaganje --- investering fra udlandet --- Direktinvestition --- ausländische Investition --- inozemno ulaganje --- strana investicija --- inozemna investicija --- külföldi beruházás --- Belastingen


Book
De belasting van buitenlandse kaderleden in België : volgens de circulaire van 8 augustus 1983
Authors: ---
ISBN: 9063213751 Year: 1986 Volume: vol 4 Publisher: Deurne Kluwer Rechtswetenschappen

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Keywords

Tax law --- Belgium --- Belastingen --- Droit fiscal --- Fiscaal recht --- Impôts --- 351.713*12 <493> --- Foreign executives --- -Taxation of aliens --- -Income tax --- -Aliens --- -351.713 <493> --- 336.21 <493> --- 336.21-057.56 <493> --- fiscaal recht --- berekening van de belasting --- belasting van niet-inwoners --- belgie --- BE / Belgium - België - Belgique --- 336.212.1 --- 658.334 --- 339.235 --- S02 - Impôts des personnes morales - Rechtspersonenbelastingen --- 336.2 --- 658.3-052.2 --- P493 --- Aliens --- Enemy aliens --- Expatriates --- Foreign citizens (Aliens) --- Foreign population --- Foreign residents --- Foreigners --- Noncitizens --- Resident aliens --- Unnaturalized foreign residents --- Persons --- Deportees --- Exiles --- Immigrants --- Refugees --- Personal income tax --- Taxable income --- Taxation of income --- Direct taxation --- Internal revenue --- Progressive taxation --- Tithes --- Wages --- Taxation of aliens --- Executives --- Inkomstenbelasting--België --- Taxation --- -Law and legislation --- -Taxation --- -droit fiscal --- calcul de l'impot --- impot des non residents --- belgique --- Belastingen op de bedrijfsinkomsten --- Beroepsvorming en -oriëntatie. Menselijke investeringen. Menselijk kapitaal. --- Inkomens van bedienden, kaderleden en ambtenaren. --- fiscaliteit - belastingen - retributies - belastinghervorming --- kaderpersoneel (zie ook 65.012.4-05, 658.386.4) --- België --- Legal status, laws, etc. --- #A9705E --- |01322/B --- Income tax --- Law and legislation --- 351.713*12 <493> Inkomstenbelasting--België --- 351.713 <493> --- droit fiscal --- Inkomens van bedienden, kaderleden en ambtenaren --- Beroepsvorming en -oriëntatie. Menselijke investeringen. Menselijk kapitaal --- Illegal aliens --- Illegal immigrants --- Non-citizens --- Unauthorized immigrants --- Undocumented aliens --- Undocumented immigrants

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