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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 Nature
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

Theorie und Ideengeschichte der Steuergerechtigkeit

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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
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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

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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.

State Cash Resources and State Building in Europe 13th-18th century

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ISBN: 9782821855656 Year: DOI: 10.4000/books.igpde.3806 Language: English
Publisher: Institut de la gestion publique et du développement économique
Subject: Business and Management
Added to DOAB on : 2020-09-09 12:19:30
License: OpenEdition Licence for Books

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In July 2012 historians and economists met in Paris for a conference entitled State Cash Resources and State Building in Europe: taxation and public debt, 13th-18th centuries. This volume is one of the products of that meeting. By making these essays available in both French and English translations, the editors hope to ensure a wide audience for an important set of contributions on questions relating to the development and management of public finance and its connection with the growth and power of the early modern state. Contributors were asked to consider three major themes in their essays: first, the choices that faced states seeking to raise funds and, in particular, questions of how to balance taxation and borrowing. Second, contributors were asked to explore the connections between political regime and finance. This included the much-explored question of whether particular regimes were more effective at raising funds and were viewed as more reliable borrowers but the essays also ask how the rights of creditors were enforced and how creditors monitored those to whom they lent money. The final theme concerned the primary and secondary markets in state debt and here the contributors focused on questions of liquidity, transparency and the skills of those who traded and manipulated the instruments of the state’s debt. The resulting essays offer a comparative perspective over six centuries of European history. Taken together they provide a rich new resource and challenge both the neat dichotomies that have been drawn between absolutist and constitutional states and entrenched ideas about how practice evolved and knowledge and skills were shared and transferred between actors and states.

Ressources publiques et construction étatique en Europe. XIIIe-XVIIIe

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ISBN: 9782821854352 Year: DOI: 10.4000/books.igpde.3934 Language: French
Publisher: Institut de la gestion publique et du développement économique
Subject: History
Added to DOAB on : 2020-09-09 12:19:30
License: OpenEdition Licence for Books

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Cet ouvrage présente, dans une perspective comparatiste et sur la longue durée, les moyens de mobilisation des ressources publiques des États médiévaux et modernes, dont les besoins de fonds sont accrus par les guerres. Couvrant six siècles de l’histoire de l’Europe occidentale, les contributions étudient les transformations des méthodes de financement (émission monétaire, fiscalité, emprunt public à court ou long terme, forcé ou volontaire, vente d’offices) et les institutions, les acteurs, les marchés primaire et secondaire des titres de dette. Elles interrogent les modèles d’organisation politique et leurs interactions avec le drainage efficace de l’argent, la construction d’une information statistique, financière et fiscale et ses conséquences sur la prise de décision des gouvernants. Elles invitent à examiner l’impact des innovations financières, les différents modes d’anticipation des ressources et les effets macro­économiques des mécanismes de mobilisation de la richesse privée. Elles explorent l’influence de déterminants tels que les dimensions spatiales des États, les régimes politiques, l’inégale distribution des richesses, l’utilisation du privilège, les différents degrés de risque imposés aux prêteurs, pour expliquer comment et pourquoi un mode de financement l’emporte ici et non ailleurs.

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.

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.

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. 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. 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."

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