Anzeigepflichten für Steuergestaltungen in Deutschland: by Christine Osterloh-Konrad,Caroline Heber,Tobias Beuchert

By Christine Osterloh-Konrad,Caroline Heber,Tobias Beuchert

Das Buch befasst sich mit den verfassungs- und europarechtlichen Rahmenbedingungen einer Anzeigepflicht für Steuergestaltungen sowie mit ihrer möglichen Ausgestaltung in Deutschland, wobei auch auf Erfahrungen anderer Länder zurückgegriffen wird. Die Anzeigepflicht soll dazu dienen, Gesetzgeber und Verwaltung frühzeitig über Steuervermeidungsstrategien zu informieren, um ihnen eine zeitnahe Reaktion zu ermöglichen (rechtspolitische Zielsetzung). Ein Fokus der europarechtlichen examine liegt auf der Bewertung einer Anzeigepflicht für internationale Steuergestaltungen. Im Verfassungsrecht steht neben Bestimmtheits- und Rückwirkungsverbot die Berufsfreiheit der Betroffenen im Vordergrund. Die rechtspolitische Zielsetzung legt einen Zuschnitt der Anzeigepflicht auf modellhafte Gestaltungen nahe; eine Erweiterung auf cutting edge Gestaltungen erscheint denkbar. Das Buch schließt mit kritischen rechtspolitischen Überlegungen zur Anzeigepflicht im Rahmen eines fairen Steuersystems.

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The Timeless Principles of Successful Business Strategy by Éric Viardot

By Éric Viardot

in recent years, a few company leaders have forgotten the basic ideas of commercial procedure. hence they've got led their businesses to break down, frightening an monetary and monetary drawback. enthusiastic about non permanent returns, they've got neglected the truth that the genuine function of company process is not just to make speedy revenue yet extra importantly to create a company that may suffer. there's a lot to profit from the adventure of validated businesses that experience existed for 100 years and extra. they supply the fabric for this transparent and concise publication, which offers ten classes that aspect the most parts of company process. spotting that every company is exclusive, the booklet resists the temptation of quickly fixes, as a substitute supplying classes to be contemplated and used on a case-by-case basis.

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Under the Color of Law: The Bush Administration Subversion by Martin Henn

By Martin Henn

Under the colour of Law constitutes a whole and significant scholarly statement to the textual content of 5 key Bush management criminal memoranda formative of U.S. counterterrorism coverage from 2001 to 2009. This quantity is devoted to the concept those records are helpful of being learn and severely tested in themselves as basic textual content, accurately as the act of severe evaluate might yield significant coverage reform within the ongoing debate dealing with the country over balancing safety pursuits with the maintenance of civil liberties. This quantity is meant to supply counterpoint for, and antithesis to, positions vigorously defended through President Bush's lawyers operating on the OLC contained in the division of Justice, and it truly is designed for use essentially at the side of and tested as reaction to the Bush-era files themselves.

Martin Henn investigates 5 principal questions, each one framed round remark to a particular management record. This paintings addresses the Yoo-Flanigan Memorandum of September 25, 2001, and asks even if any President has constitutional energy to begin a international struggle with out congressional authorization. relating to President Bush's November thirteen government order of 2001, Henn asks even if an emergency of battle allows any President to usurp judicial and legislative powers to interpret legislation and outline and punish offences a crime of countries. in addition to many different questions those records begin, the writer rigorously analyzes and seeks to respond to questions concerning the Bush management, using interrogational coercion and torture within the warfare on terror.

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Steuerrecht (Schwerpunktbereich) (German Edition) by Dieter Birk,Marc Desens,Henning Tappe

By Dieter Birk,Marc Desens,Henning Tappe

Die seit 15 Jahren bewährte Konzeption:
Dieses Lehrbuch zum Steuerrecht ist seit nunmehr 15 Jahren eine tragende Säule in der steuerrechtlichen Ausbildungsliteratur, indem es alle prüfungsrelevanten Teilgebiete im Steuerrecht in einem Band anbietet, der sowohl im Umfang als auch im Schwierigkeitsgrad die Studierenden und Referendare nicht überfordert, die sich für den Schwerpunktbereich Steuerrecht entscheiden. Die Darstellung verdeutlicht die Strukturen der Teilgebiete und führt fallbezogen in die schwierige Welt der einzelnen Steuerarten ein. Der Autor behandelt die Prinzipien der Besteuerung, das allgemeine Steuerschuld- und Steuerverfahrensrecht und stellt anhand zahlreicher Beispielsfälle die Steuern vom Einkommen und Ertrag sowie die Verbrauchsteuern dar. Das Lehrbuch eröffnet dem Anfänger den Zugang zum Steuerrecht. Zugleich wird anhand vieler Beispiele, Übersichten und Berechnungen die komplexe steuerrechtliche Materie soweit vertieft, dass es auch der Examensvorbereitung dient. Wer das Buch - vorlesungsbegleitend - durchgearbeitet hat, ist für die Schwerpunktbereichs-/ Wahlfachprüfung bestens gerüstet.
Die Neuauflage:
Die vorliegende Neubearbeitung gibt den Rechtsstand im Juni 2012 wieder. Insbesondere die Auswirkungen zahlreicher Gesetzesänderungen/-initiativen auf das Steuerrecht werden aufgezeigt und in den steuerrechtlichen Gesamtkontext eingefügt.

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Responsive Web Design in Practice (Library Technology by Jason A. Clark

By Jason A. Clark

Today's library buyers are shopping the internet on quite a few units together with capsules, e-readers, cellphones, and computers. Responsive website design employs innovations that might let your library's web site to instantly adapt to no matter what display dimension it truly is being considered on. tips on how to make the most of CSS options corresponding to fluid grids and versatile photographs mixed with responsive layout suggestions comparable to media queries to carry an optimum adventure to your library buyers despite machine. layout one site to slot them all.

With either newbie and specialist builders in brain, this entire guide publications the reader during the strategy of constructing and launching their very own Responsive internet Designs and introduces the craft of establishing multi-screen reviews. on-line demos and downloadable code records are incorporated for all projects:

  • Adapting your latest format right into a Responsive format – A RWD Retrofit
  • Building a Responsive structure from Scratch – A RWD Bookreader
  • Creating a Responsive touch shape – “Get a Library Card”
  • Creating a Responsive seek Interface
  • Creating a Responsive unmarried web page program – “Mobile Feed App”
  • Using an RWD Framework for an entire website: Twitter Bootstrap

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Raizy, le manager est un imposteur (Roman) (French Edition) by Brou Ulrich Ahui

By Brou Ulrich Ahui 

Pour le jeune chief, tous les hommes sont des managers en devenir, appelés à gérer au mieux et en permanence leur picture. Pour réussir, il faut incarner avec perfection plusieurs rôles, plaisants ou non. Le supervisor devient alors un imposteur. Passionné par le training en administration et advertising, Brou Ulrich Ahui rend hommage à tous ces grands Leaders du monde.

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Immovable Property Under VATA Comparative Global Analysis by Robert F. van Brederode

By Robert F. van Brederode

the appropriate value-added tax (VAT) might hold an financial potency ratio of a hundred as, in thought, VAT shouldn't be liable to exemptions and price adaptations. in spite of the fact that, useful fact tells a unique tale, and it'll come as no shock to benefit that the VAT structures of virtually all international locations stay faraway from the benchmark, and that this is often quite the case whilst VAT is utilized to actual property. This e-book describes and analyses VAT therapy of genuine property transactions in six consultant international locations: Australia, Canada, Germany, Japan, Mexico, and the uk. As in any jurisdiction, the VAT schemes coated needs to accommodate complicated genuine matrices that call for constant, reasonable, and equivalent remedy. between those VAT determinants the authors, each one a professional within the nationwide tax legislation of 1 of the six international locations, deal with the subsequent: varieties of actual property revenues; lengthy as opposed to brief time period rentals; advertisement as opposed to residential use; newly developed as opposed to latest estate; prestige of the events concerned as taxable or non-taxable for VAT; taxable and tax-free provides; distinctive ideas for charities, mooring amenities, airplane, activities amenities, etc.; subdivision of flats into name devices; advertisement residential premises; building paintings; cross-border provide of building paintings and prone; and move of a ‘going concern’. The discussions additionally comprise the sensible parts of accounting for VAT, administrative compliance, own tax legal responsibility, and VAT refund and overpayment certification techniques, in addition to thorough attention of appropriate case legislations and exam of often litigated issues. every one writer has designed his or her bankruptcy to make sure that the technical nuances of every method are defined. An introductory bankruptcy outlines fiscal conception and hottest VAT therapy of actual property transactions, and compares the range of recommendations utilized within the six international locations lined. even supposing a few felony works exist on genuine property less than VAT in unmarried jurisdictions, this can be the 1st booklet to mix a multi-jurisdictional method with realization to appropriate monetary conception, taking into account a really necessary overview of most sensible practices. consequently it really is guaranteed to be welcomed by means of practitioners and teachers not just as an outline of the matter parts encountered while designing VAT coverage, but additionally as a reference in using VAT to actual property transactions.

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Positive Thoughts for Today by Jeffrey Abdool

By Jeffrey Abdool

This booklet is designed in a devotional variety layout. As such, whichever day you opt to begin your optimistic inspiration trip. you've gotten advantage of receiving a favorable idea for an entire three hundred and sixty five days. additional, in line with our study we all know that confident pondering is vital for cultivating luck in our lives. at the present time take the chance to persist with Jeffrey Abdool's day-by-day encouragements and leverage every one motivational message that will help you make clear your goal, advance your get to the bottom of and enhance your workflow that you should in achieving your pursuits and convey luck into your life.
Note: The Kindly model of this booklet - will reveal snap shots at the moment web page. Thanks

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India Commercial, Customs and Tax Law (Global Trade Law by Germano Franceschin,Francesco Misuraca

By Germano Franceschin,Francesco Misuraca

India, a Union of 28 States and seven territories, with a inhabitants of over a thousand million humans and a number of cultures and languages, is a democratic republic known as, rather rightly, ‘the greatest democracy within the world’. as the well-established English felony process continued after independence in 1947, India categorically is still a standard legislation jurisdiction, and its criminal perform and process is carried out nearly solely in English. still, Indian legislation is adequately advanced in ways in which are certain from different European-based platforms e-book corresponding to this – within which the enterprise criminal procedure of India is punctiliously reviewed – can be particularly welcomed by way of either practitioners and lecturers. This publication examines the whole spectrum of India’s criminal method because it applies to advertisement, customs, and tax issues, and covers between a lot else such components because the following: department of government and legislative powers among the Union and the person States; position of the preferrred court docket and nation excessive courts; function of country legislative assemblies; degrees of appeals in judiciary procedure; strength of specialized kingdom tribunals in, for instance, tax, corporation legislations, financial ruin; energy of the nation to acceptable estate; constitutional safeguard of tradition and setting; use and quotation of international judgments and jurisprudence; agreement legislation; trusts; business relatives; minimal salary legislation; source of revenue tax principles and process; bilateral double taxation agreements; copyright and trademark defense; semiconductor built-in circuits format layout; security of plant types and farmers’ rights; pageant legislation; multi-State cooperation agreements; and rules of monetary companies. an in depth appendix offers texts of the structure of India, the Indian Penal Code and 23 Legislative Acts bearing on advertisement, customs and tax issues. there's a pattern franchise contract, and an informative precis of present and projected overseas alternate coverage via 2014. either as a consultant to company attorneys operating with Indian companions and as a comparative legislation remedy of the world’s moment such a lot populous kingdom (and a speedily transforming into financial powerhouse), this e-book has no peers.

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The Economics of Tax Policy by Alan J. Auerbach,Kent Smetters

By Alan J. Auerbach,Kent Smetters

The debates in regards to the what, who, and the way of tax coverage are on the middle of politics, coverage, and economics. The Economics of Tax Policy offers an easy assessment of contemporary learn within the economics of taxation.

Tax regulations generate substantial debate one of the public, policymakers, and students. those disputes have grown extra heated within the usa because the earning of the wealthiest 1 percentage and the remainder of the inhabitants proceed to diverge. this significant quantity complements knowing of the consequences of taxation on habit and social results by means of having top students overview key themes in tax policy.

These contain how adjustments to the person source of revenue tax have an effect on long term financial progress; the demanding situations of tax management, compliance, and enforcement; and environmental taxation and its results on tax profit, toxins emissions, monetary potency, and source of revenue distribution. additionally explored are tax costs, that are subsidy courses within the type of tax deductions, exclusions, credit, or favorable charges; how collage attendance is prompted via tax credit and deductions for university and costs, tax-advantaged university discount rates plans, and scholar personal loan curiosity deductions; and the way tax coverage towards low-income households takes a few types with assorted distributional results. one of the such a lot contentious matters explored are affects of capital earnings and property taxation at the long-term focus of wealth; the interplay of tax coverage and retirement discounts and the way coverage can "nudge" more advantageous making plans for retirement; and the way the reform of company and company taxation is primary to present tax coverage debates within the United States.

By supplying overviews of contemporary advances in considering how taxes relate to behaviour and social goals, The Economics of Tax coverage helps tell the debate.

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