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Verrechnungspreise: Grundlagen und Praxis

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

Studies in the History of Tax Law, Volume 6

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Book Series: Studies in the History of Tax Law ISBN: 9781849464802 9781782253204 9781782253198 9781782253198 Year: Pages: 568 Language: English
Publisher: Hart Publishers Grant: Wellcome Trust - 095723
Subject: Law
Added to DOAB on : 2015-05-17 11:01:06
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These are the papers from the 2012 Cambridge Tax Law History Conference revised and reviewed for publication. The papers include new studies of: income tax law rewrite projects 1914–1956; law and administration in capital allowances 1878– 1950; the 'full amount' in income tax legislation; Sir Josiah Stamp and double income tax; early German income tax treaties and laws concerned with double tax avoidance (1869–1908); the policy of the medicine stamp duty; 'Danegeld' – from Danish tribute to English land tax; religion and charity, a historical perspective; 'Plaintive Glitterati'; a collision of accounting and law, dividends from pre-1914 profits in Australia; the history and development of the taxation profession in the UK and Australia; an inquiry into Dutch to British Colonial Malacca 1824–1839; the taxation history of China; taxing bachelors in America: 1895–1939; Dutch Tax reform under Napoleon; and the last decade of estate duty.

The Leap of Faith

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ISBN: 9780198796817 Year: Pages: 332 Language: English
Publisher: Oxford University Press Grant: FP7 Ideas: European Research Council - 295675
Subject: Economics
Added to DOAB on : 2018-09-08 11:01:03
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This is the first book to compare the history of tax compliance in several countries (Sweden, Britain, Italy, Romania, and the United States)The book clearly elaborates the policy lessons from the five cases explored for countries who are currently trying to build successful and effective tax policiesMakes the direct connection between historical cases and current policy issues in developed and developing countriesWhy are citizens in some countries more willing to pay taxes than in other countries? This book examines the history of the relationship between citizens and their states in five countries, (Sweden, Britain, Italy, Romania, and the United States), and demonstrates how and why people in in some countries have come to trust the government with their money while in other countries they do not. The book explores the evolution of this relationship in detail, in each case showing how some governments developed the fiscal and technical capacity to tax their citizens fairly and deliver public services efficiently. In short, how and why some countries became more trustworthy than others. The volume concludes by examining the implications of these five cases for developing countries today and the lessons that can be learned.

Taxation and the Financial Crisis

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ISBN: 9780199698165 Year: Pages: 321 DOI: 10.1093/acprof:oso/9780199698165.001.0001 Language: English
Publisher: Oxford University Press Grant: OAPEN-UK
Subject: Economics
Added to DOAB on : 2013-09-21 22:37:28
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The financial crisis has opened up a global debate on the taxation of the financial sector. A number of international policy initiatives, most notably by the G20, have called for major changes in the tax treatment of financial institutions and transactions as well as individuals working in the financial sector. This book examines how tax policies contributed to the financial crisis and whether taxation can play a role in the reform efforts under way to establish a sounder and safer financial system. The book looks at the pros and cons of various tax initiatives, including limiting the tax advantages to debt financing, special taxes on the financial sector and financial transactions taxes.

Steuergeldwäscherei in Bezug auf direkte Steuern

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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
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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.

The Online Advertising Tax

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Book Series: CAMRI Policy Briefs ISBN: 9781911534860 9781911534860 9781911534877 9781911534884 Year: Pages: 33 DOI: 10.16997/book24 Language: English
Publisher: University of Westminster Press
Subject: Law --- Computer Science --- Philosophy --- Media and communication
Added to DOAB on : 2019-01-15 13:34:39
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"Google and Facebook currently control close to two-thirds of global advertising revenue. While dominating the online advertising market, these two companies have thus far avoided paying adequate taxes.&#xD;&#xD;This CAMRI policy brief presents a new policy innovation, the online advertising tax. Considering the key role of user activity and user data for the value of Google and Facebook’s services, it explains how digital advertising companies’ revenues could be taxed based on the respective country in which targeted users are located.&#xD;&#xD;The author reviews existing policy arguments and policy options and sets out practical steps to ensure that tax avoidance by online advertising companies is mitigated. Furthermore, he illustrates how tax revenues could be used to support public service internet platforms."&#xD;

Growing Apart: Religious Reflection on the Rise of Economic Inequality

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ISBN: 9783038425779 / 9783038425786 Year: Pages: 192 DOI: 10.3390/books978-3-03842-578-6 Language: English
Publisher: MDPI - Multidisciplinary Digital Publishing Institute
Subject: Social Sciences --- Religion --- Economics
Added to DOAB on : 2019-01-24 10:37:32
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Many people are increasingly concerned about economic inequality within their own nations, or between wealthy nations and poor ones. But is today's vast economic inequality best addressed by appeals to ethics, by altering social structures such as taxes and laws, or some combination of the two approaches? This volume brings together leading scholars from across the disciplines who believe today's extreme economic inequality threatens human flourishing and who are determined to address it using their own disciplinary tools. The broadly interdisciplinary volume incorporates contributions from fields as varied as theology, philosophy, economics, education, social work, sociology and law. Our work together illustrates how incorporating a variety of perspectives in a conversation enriches religious and ethical reflection on a significant social ill, and how quantitative and secular fields can help offer practical solutions to contemporary ethical problems.

Policy-Making Processes and the European Constitution

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Book Series: Routledge/ECPR Studies in European Political Science ISBN: 9780203965801 9780415385077 9780415663748 9781134173365 9781134173358 9781134173310 Year: DOI: 10.4324/9780203965801 Language: English
Publisher: Taylor & Francis
Subject: Political Science
Added to DOAB on : 2019-11-08 11:21:15
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This new volume presents a wealth of fresh data documenting and analyzing the different positions taken by governments in the development of the European Constitution. It examines how such decisions have substantial effects on the sovereignty of nation states and on the lives of citizens, independent of the ratification of a constitution. Few efforts have been made to document constitution building in a systematic and comparative manner, including the different steps and stages of this process. This book examines European Constitution-building by tracing the two-level policy formation process from the draft proposal of the European Convention until the Intergovernmental Conference, which finally adopted the document on the Constitution in June 2004. Following a tight comparative framework, it sheds light on reactions to the proposed constitution in the domestic arena of all the actors involved. It includes a chapter on each of the original ten member states and the fifteen accession states, plus key chapters on the European Commission and European Parliament. This book will be of strong interest to scholars and researchers of European Union politics, comparative politics, and policy-making.

A Fair Share of Tax: A Fiscal Anthropology of Contemporary Sweden

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ISBN: 9783319697710 9783319697727 Year: Pages: 136 DOI: 10.1007/978-3-319-69772-7 Language: English
Publisher: Palgrave Macmillan Grant: Riksbankens Jubileumsfond
Subject: Economics
Added to DOAB on : 2018-05-31 18:01:26
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This book takes a taxpayer's perspective to the relations taxation creates between people and their state. Larsen proposes that in order to understand tax compliance and cheating, we have to look beyond law, psychological experiments and surveys to include tax collectors and taxpayers' practices. The text explores the view of taxes seen as citizen’s explicit economic relation to the state and implicit economic relation to all other compatriots. Larsen suggests how to build and increase tax compliance if we take the idea of taxation creating reciprocal relations seriously. The empirical cases are based on ethnography from two opposing tax practices in Sweden. Firstly, from a study of analysts, auditors, legal experts and managers at the Swedish Tax Agency and how they, quite successfully, strive for legitimacy in their tax collecting activities in society. Secondly, from fieldwork among a group of middle-aged Swedes and how they justify their tax-cheating when purchasing work off the books. Sweden is a modern society seen as particularly rational and the least prone to worry about survival issues; they trust their government and fellow citizens. Sweden is therefore an important country to look at as an example of tax compliance and whether other countries showing a continuous inclination towards these values will follow their lead.

Almost Hollywood, Nearly New Orleans: The Lure of the Local Film Economy

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ISBN: 9780520293816 9780520967175 9780520967175 9780520967175 Year: Pages: 162 DOI: 10.1525/luminos.25 Language: English
Publisher: University of California Press
Subject: History --- Media and communication
Added to DOAB on : 2017-03-10 11:01:26
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Early in the twenty-first century, Louisiana, one of the poorest states in the United States, redirected millions in tax dollars from the public coffers in an effort to become the top location site globally for the production of Hollywood films and television series. Why would lawmakers support such a policy? Why would citizens accept the policyâ&#128;&#153;s uncomfortable effects on their economy and culture? Almost Hollywood, Nearly New Orleans addresses these questions through a study of the local and everyday experiences of the film economy in New Orleans, Louisianaâ&#128;&#148;a city that has twice taken the mantle of becoming a movie production capital. From the silent era to todayâ&#128;&#153;s Hollywood South, Vicki Mayer explains that the aura of a film economy is inseparable from a prevailing sense of home, even as it changes that place irrevocably.

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