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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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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

Road Pricing and Provision

Authors: ---
ISBN: 9781760462307 Year: DOI: 10.22459/RPP.07.2018 Language: English
Publisher: ANU Press
Subject: Economics --- Medicine (General)
Added to DOAB on : 2018-09-13 11:01:03
License: ANU Press

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Abstract

Road pricing is not a new concept—toll roads have existed in Australia since Governor Macquarie established one from Sydney to Parramatta in 1811—and distance-based charging schemes have been trialled and implemented with varying success overseas. But how would full market reform of roads look in a federation like Australia? In its responses to the 2016 Australian Infrastructure Plan and the 2015 Competition Policy Review, the Australian Government explicitly supported investigating cost-reflective road pricing as a long-term reform option, and has committed to establishing a study chaired by an eminent Australian to look into the potential impacts of road pricing reform on road users. The challenges we face in this space are manifold and complex, and we still have a long road ahead of us. However, with advocacy for reform coming from interest groups as diverse as governments, private transport companies, peak industry bodies, policy think tanks and state motoring clubs, there is now more support than ever before for changing the way we provide for and fund our roads. This book seeks to advance the road reform agenda by presenting some of the latest thinking on road pricing and provision from a variety of disciplinary approaches—researchers, economists and public sector leaders. It stresses the need for reform to ensure Australians can enjoy the benefits of efficient and sustainable transport infrastructure as our population and major metropolitan cities continue to grow. Traffic congestion is avoidable, but we must act soon. The works presented here all point to the need for change—the expertise and the technology are available, and the various reform options have been mapped out in some detail. It is time for the policy debate to shift to how, rather than if, road reform should progress.

Keywords

Toll roads --- taxation --- road pricing --- Australia

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.

Parlamenti generali a Napoli in età aragonese

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Book Series: Regna: Testi e studi su istituzioni, cultura e memoria del Mezzogiorno medievale ISSN: 2532-9898 ISBN: 9788868870270 Year: Volume: 4 Pages: 540 DOI: 10.6093/978-88-6887-027-0
Publisher: FedOA - Federico II University Press
Subject: History
Added to DOAB on : 2018-06-08 17:55:02
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The volume edits all sources relating the Neapolitan parliaments during the Aragonese era. Reintroducted in Southern Italy by Alfonso the Magnanimous, parliaments were an important institution for the relations between the Crown, the barons ad the desmenial towns, although it was not the only occasion of negotiating. The analysis of seventeen parliaments and other similar assemblies (regional parliaments, afforced Royal Councils) allow us to study the entire history of the Kingdom from 1441 to 1500. In this context the authors examine the parliaments’ proceedings, records, motivations and conclusions. The Neapolitan parliaments were not regular but had important different functions, according to the historical context and the different positions of the Kings, on one side, and of summoned members, on the other side. Taxation and justice were the main issues of the political and symbolic confrontation between the sovereign and the subjects.

Taxes and Trust

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ISBN: 9781108420426 9781108333580 Year: DOI: 10.1017/9781108333580 Language: English
Publisher: Cambridge University Press Grant: Knowledge Unlatched - 101744
Subject: Economics
Added to DOAB on : 2018-06-10 11:01:53
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Taxes and Trust is the first book on taxes to focus on trust and the first work of social science to concentrate on how tax policy actually gets implemented on the ground in Poland, Russia and Ukraine. It highlights the nuances of the transitional Ukraine case and explains precisely how and why that ‘borderland’ country differs from the more ideal types of coercive Russia and compliance-oriented Poland. Through eight bespoke taxpayer surveys, an unprecedented survey of bureaucrats and more than fifteen years of qualitative research, it emphasizes the building and accumulation of trust in the transition from a coercive tax state to a compliant one. The content of the book will appeal to students and scholars of taxation worldwide and to those who study Russia and Eastern Europe.

Institutional Reform for Innovation and Entrepreneurship: An Agenda for Europe

Authors: --- ---
Book Series: SpringerBriefs in Economics ISSN: 2191-5504 / 2191-5512 ISBN: 9783319550916 9783319550923 Year: Pages: 102 DOI: https://doi.org/10.1007/978-3-319-55092-3 Language: English
Publisher: Springer
Subject: Economics
Added to DOAB on : 2017-11-24 14:21:48
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The authors of this book advise the economies of the European Union to become more entrepreneurial in promoting innovation and economic growth. The authors propose a reform strategy with respect to several aspects to achieve this goal. Starting with the rule of law and the protection of property rights; the tax system; the authors deal with regulations governing savings, capital and finance, and the organization of labor markets and social insurance systems. Framework strategies related to the regulations governing goods and service markets, bankruptcy and insolvency are also put forward. A core understanding and future path is also provided towards R&D, commercialization and knowledge spillovers; human capital investments; and informal institutions.

Energy Policy and Climate Change

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ISBN: 9783038421573 9783038421580 Year: Pages: 648 DOI: 10.3390/books978-3-03842-158-0 Language: English
Publisher: MDPI - Multidisciplinary Digital Publishing Institute
Added to DOAB on : 2016-06-03 11:03:39
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La défense du paradis fiscal suisse avant la Seconde Guerre mondiale

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ISBN: 9782889301126 Year: Pages: 544 DOI: 10.26530/OAPEN_624511 Language: French
Publisher: Editions Alphil Presses universitaires suisses Grant: Swiss National Science Foundation (SNSF) - OAPEN-CH - 170304
Subject: History
Added to DOAB on : 2017-03-11 11:01:23
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This book examines how Swiss leaders reached a deal with international pressures that appeared after the First World War, preventing the placement of foreign capital flight in Switzerland. A result of research on unpublished sources, from both Swiss and European archives, this book renews aware-ness of the history of the Swiss financial center and international economic relations during the first half of the 20th century.

Tobacco Control Policy in the Netherlands: Between Economy, Public Health, and Ideology

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Book Series: Palgrave Studies in Public Health Policy Research ISBN: 9783319723679 9783319723686 Year: Pages: 373 DOI: https://doi.org/10.1007/978-3-319-72368-6 Language: English
Publisher: Palgrave Macmillan Grant: Universiteit Maastricht
Subject: Law --- Political Science
Added to DOAB on : 2018-07-27 16:15:14
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Governments have known since the 1960s that smoking results in irreversible health damage. This open access book examines why governments have done so little to combat this when they have been aware of the problem and its solutions for decades. What are the strategies and decisions that make a difference, given that policy environments are often not conducive to change? Taking the Netherlands as an example, this book helps to understand the complex policy process at the national level and why it so often appears irrational to us. It is the most sophisticated analysis of tobacco control policy to date, applying insights from political sciences to the field of tobacco control.

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