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Der Syndikus-Steuerberater

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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
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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.

Estimating Illicit Financial Flows

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ISBN: 9780198854418 Year: Pages: 224 DOI: 10.1093/oso/9780198854418.001.0001 Language: English
Publisher: Oxford University Press
Subject: Economics
Added to DOAB on : 2020-05-04 10:26:39
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Illicit financial flows constitute a global phenomenon of massive but uncertain scale, which erodes government revenues and drives corruption in countries rich and poor. In 2015, the countries of the world committed to a target to reduce illicit flows, as part of the UN Sustainable Development Goals. But five years later, there is still no agreement on how that target should be monitored—to say nothing of how it will be achieved. The term ‘illicit financial flows’ covers a range of corrupt practices, aimed at obtaining immunity or impunity from criminal law, from market regulation and from taxation. Illicit flows occur through many different channels, whether they involve laundering the proceeds of crime, for example, or shifting the profits of multinational companies. There are two consistent features. First, illicit flows are deliberately hidden. These cross-border movements of assets and income streams depend on a set of common tools including opaque company accounts, legal vehicles for anonymous ownership, and the secrecy jurisdictions that provide these services. Second, the overall effect of illicit flows is to reduce the revenue available to states, and to weaken the quality of governance—so there is less money to support human development, and it is less likely to be spent well. In this book, two of the economists most closely involved in the process to develop UN indicators of illicit financial flows offer a critical survey of the existing data and methodologies, identifying the most promising avenues for future improvement and setting out their own proposals.

The Goths & Other Stories

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ISBN: 9781950192960 Year: Pages: 254 DOI: 10.21983/P3.0312.1.00 Language: English
Publisher: punctum books
Subject: Languages and Literatures
Added to DOAB on : 2020-07-10 23:58:31
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"In the winter of 476 A.D. the Ostrogoths, hungry and exhausted from wandering for months along the barren confines of the Byzantine Empire, wrote to Emperor Zeno in Constantinople requesting permission to enter the walled city of Epidaurum and just kinda crash and charge their phones. Closer to home, Orpheus walks Eurydice through a suburban refrigerator as a matter of tax planning. In The Goths & Other Stories, sexual desire, food, space, and anger are distorted; prose fiction, experimental poetry, philosophy, and design theory intersect and breed. The poetics of car accidents, capitalist consumption, and anarchist terrorism unfold at a Southern California car dealership. Readers of all centuries will feel at home in this book. The smell of seafood and speculative urban planning merge into a 1990s computer game, Abidjan has 12,756 streets with no way to go from one to another, an apocalypse of tax law and classical mythology descends upon suburbia and reveals a medieval theology of design, theater, and light. The book’s six stories are set in different times and places – sometimes within the same narrative – but have in common a slippery approach to the boundaries between fiction and theory, between ontological planes, between the comical and the moral. Together they also form a treatise on the nature of writing as a branch of design – one whose medium is easier to reveal than to define."

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