Search results: Found 5

Listing 1 - 5 of 5
Sort by
Verrechnungspreise: Grundlagen und Praxis

Author:
ISBN: 9783658093761 9783658093778 Year: Pages: 280 DOI: 10.1007/978-3-658-09377-8 Language: German
Publisher: Springer Nature
Subject: Economics --- Business and Management
Added to DOAB on : 2017-03-02 12:53:27
License:

Loading...
Export citation

Choose an application

Abstract

Dieses Buch bietet einen strukturierten Überblick über die steuerlichen Verrechnungspreise,die sich sowohl für multinationale Konzerne als auch für international tätige Mittelständler zu einer der wichtigsten steuerlichen Herausforderungen, aber auch Gestaltungsfelder entwickelt haben. Das Werk behandelt einschlägige Rechtsgrundlagen, Methoden der Verrechnungspreisbestimmung, typische Konfliktfelder in steuerlichen Betriebsprüfungen und gibt Hilfestellung bei der Erstellung einer Verrechnungspreisdokumentation. Die 2. Auflage berücksichtigt zudem das jüngst verabschiedete Programm der G20 Staaten und der OECD gegen Steuervermeidung und Gewinnverlagerung, „Base Erosion and Profit Shifting“ (kurz BEPS), das wesentliche Veränderungen für den Bereich der Verrechnungspreise mit sich bringen wird. Darüber hinaus werden die neuesten empirischen Erkenntnisse aus der aktuellen PwC Betriebsprüfungsstudie verarbeitet.Das Buch richtet sich vor allem an Geschäftsführer und Mitarbeiter in den BereichenSteuern, Finanzen und Controlling, die einen praxisorientierten Einstieg in die Verrechnungspreisthematik suchen.

Keywords

business taxation --- tax law

Theorie und Ideengeschichte der Steuergerechtigkeit

Author:
ISBN: 9783658259037 Year: Pages: 316 DOI: 10.1007/978-3-658-25903-7 Language: German
Publisher: Springer Nature
Subject: Economics
Added to DOAB on : 2020-02-04 11:21:20
License:

Loading...
Export citation

Choose an application

Abstract

In dieser Open-Access-Publikation stellt der Autor die Evolution der Steuergerechtigkeitsideen und -prinzipien in einen historischen Zusammenhang und ordnet diese in größere Strukturen ein, um so ein geschlossenes Bild der Steuergerechtigkeitskonzepte in der Rechts-, Sozial- und Wirtschaftsgeschichte zu zeichnen. Dabei gelingt es dem Autor, die Entwicklung der finanzwissenschaftlichen Diskussion und des Steuerwesens konsequent an den klassischen steuerlichen Gerechtigkeitskriterien zu messen.

Der Syndikus-Steuerberater

Author:
ISBN: 9783863954376 Year: DOI: 10.17875/gup2020-1303 Language: German
Publisher: Universitätsverlag Göttingen
Subject: Law
Added to DOAB on : 2020-06-18 23:58:45
License:

Loading...
Export citation

Choose an application

Abstract

The liberal professions are subject to an ever changing legal basis and thus constantly undergo minor or major amendments. A fundamental innovation in the current law governing the liberal professions of tax consultants is the authorization to work as in-house tax consultants. Since 2008, the Tax Consultancy Act has made possible to pursue the profession of in-house tax advisor, while lawyers were allowed to work in-house for decades already, with the last amendment of the legal regulations from 2016. This paper deals with the various legal and practical implications of the interactions between the freelance activity as a tax consultant and the activity of in-house tax consultants in an employment relationship. A detailed comparison of the legal basis for tax consultants with that of in-house lawyers is of special interest in light of the current ambiguous legal situation. Special focus is a thorough analysis of the legal question whether or not an in-house tax adviser can be exempted from the obligatory pension insurance.

Steuergeldwäscherei in Bezug auf direkte Steuern

Author:
ISBN: 9783941159075 Year: Pages: 352 DOI: 10.24921/2016.94115907 Language: German
Publisher: Carl Grossmann Verlag
Subject: Law
Added to DOAB on : 2017-09-05 11:02:12
License:

Loading...
Export citation

Choose an application

Abstract

The present analysis focuses on the interpretation of art. 305bis of the Swiss Criminal Code. The author, Gabriel Bourquin, treats the problem of tax crimes as predicate offenses to money laundering. Where necessary, in particular in relation to the punishment of money laundering by omission, the analysis will deal with the special duties of due diligence (art. 6) and the duty to report (art. 9) of the Anti-Money Laundering Act.

Bedingungsloses Grundeinkommen und Solidarisches Bürgergeld - mehr als sozialutopische Konzepte/

Author:
Book Series: Edition HWWI ISBN: 9783937816470 Year: Pages: 220 DOI: 10.15460/HUP.HWWI.1.69 Language: German
Publisher: Hamburg University Press
Subject: Economics
Added to DOAB on : 2019-01-15 13:33:21

Loading...
Export citation

Choose an application

Abstract

Thomas Straubhaar and Ingrid Hohenleitner outline the model of an unconditionally granted basic income. According to the authors, it can also be financed by Germany. They see the basic income as an opportunity to sustainably restructure the state budget and make the welfare state financially viable again for future generations. They show that new jobs of up to 1.17 million full-time jobs could be created, particularly in the low-wage sector. Michael Opielka sees the Althaus model as "a kind of combination wage for all". Part of the national income would be distributed to all. With a "mixture of pragmatism and idealism", the Solidarity Citizen's Income creates on the one hand a "real" labour market, but at the same time makes part-time work worthwhile and provides secure voluntary commitment and educational phases. With the Solidarity Citizen Income, wage differentiation in the lower income bracket no longer leads to poverty. The Solidarity Citizen Income of Dieter Althaus would be an important step on the way to more social solidarity, more subsidiarity and more (social) justice. Michael Schramm comes to this conclusion. In addition, the system of social security would be placed on an economically viable footing and the labour market and entrepreneurial forces would be stimulated.

Listing 1 - 5 of 5
Sort by
Narrow your search