Investmentrecht: Rechtliche Grundlagen für die by Johannes Höring

By Johannes Höring

In kompakter und übersichtlicher shape wird in diesem Buch die colossal und relevante Fülle des Stoffes „Investmentrecht“, getrieben von den Vorgaben aus der european (UCITS III- und UCITS IV-Richtlinie), grundlegend dargestellt. Darüber hinaus wird an verschiedenen Stellen des Buches auch ein Blick über die Grenzen hin zu dem Investmentfondsstandort Luxemburg geworfen. Mit diesem Buch wird den mit dieser komplexen Materie beschäftigten Beratern und Praktikern ein Grundverständnis für das Investment(fonds)geschäft vermittelt. Es gibt zugleich einen Leitfaden mit praktischen Hinweisen und Erfahrungen – versehen mit einer Vielzahl von Beispielen, Mustern und Handlungsempfehlungen – an die Hand.

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Déduction des charges professionnelles - 2016: Comment by Collectif

By Collectif

Les Éditions Anthemis vous proposent un outil complet pour comprendre los angeles déduction des fees professionnelles.

Optimiser los angeles déduction des fees professionnelles pour réduire au mieux l. a. base imposable constitue l’une des préoccupations essentielles de nombre de contribuables, qu’ils soient salariés, indépendants ou dirigeants d’entreprise. los angeles déduction ne se prépare pas au second de los angeles déclaration ou du contrôle, mais bien au second de los angeles dépense, voire au second où on l’envisage.

L’abondante jurisprudence rendue par les cours et tribunaux du can pay en matière de fees professionnelles témoigne de l’importance de l. a. matière et du volumineux contentieux judiciaire qu’elle engendre. En effet, de nombreux contrôles fiscaux portent essentiellement non sur le problème des revenus, mais bien sur une vérification, systématique ou ciblée, du caractère déductible des dépenses exposées et déduites.

Cet ouvrage offre une details précise et actualisée, en mettant l’accent sur los angeles jurisprudence récente. Rédigé dans une optique à los angeles fois pratique et théorique, il permettra au contribuable et à ses conseillers de se préparer et se défendre au mieux en cas de litige.

Cette nouvelle édition intègre les changes législatives et jurisprudentielles au 1er mai 2016, notamment los angeles consécration jurisprudentielle de l. a. théorie de l. a. rémunération. Le lecteur trouvera également des commentaires avisés sur les circulaires administratives récemment publiées, dont celles régissant l. a. déductibilité des frais de congrès et de séminaires dans le secteur médical. L’ouvrage reprend enfin los angeles mise à jour des nombreux barèmes applicables dans cette matière.

Un ouvrage écrit par des professionnels, pour des professionnels.

À PROPOS DES ÉDITIONS ANTHEMIS

Anthemis est une maison d’édition spécialisée dans l’édition professionnelle, soucieuse de mettre à los angeles disposition du plus grand nombre de praticiens des ouvrages de qualité. Elle s’adresse à tous les professionnels qui ont besoin d’une details fiable en droit, en économie ou en médecine.

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Reinventing Management: Smarter Choices for Getting Work by Julian Birkinshaw

By Julian Birkinshaw

the hot financial challenge used to be not only attributable to a failure of legislation or fiscal coverage; it used to be a narrative of the failure of management in a primary sense—a deeply mistaken method of administration that inspired bankers to pursue possibilities with no regard for his or her long term effects, and to place their very own pursuits sooner than these in their employers and their shareholders.

And taking a look extra generally, there's a creeping disenchantment with administration as a occupation: surveys exhibit that managers generate much less appreciate than legal professionals and bankers within the eyes of most people, and there are few if any confident position versions for management.

"Change is not only for the rank-and-file anymore; it truly is coming for you. fast entry to details and worldwide assets have replaced the realm we are living and paintings in. Julian Birkinshaw exhibits that 19th century business administration will not paintings in a 21st century fluid place of work. learn this, or arrange to be 'game-changed' via a person who has."
Jack Hughes, CEO, TopCoder

"Technological and social alterations are having an important impression at the global of industrial, and at the manner businesses are controlled. during this ebook, Julian Birkinshaw offers a roadmap for making experience of the way the area of administration is altering, and he offers priceless recommendation for corporations who are looking to harness the capability that net 2.0 has to offer."
PV Kannan, CEO, 24/7 Customer

"Julian Birkinshaw is helping us glance past our legacy administration practices, and picture daring new methods of top, handling and organizing. jam-packed with mind-expanding examples, Reinventing Management is a needs to learn for managers who are looking to construct a firm that is really healthy for the future."
Gary Hamel, bestselling writer of The way forward for Management

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Fear Itself by Jeff Gelb

By Jeff Gelb

Everyone’s scared of whatever ...

But on no account a horror writer--right? grasp editor Jeff Gelb requested 21 giants of the horror style to inform us approximately their very own worst nightmares, and this intimate anthology was once the outcome. A scary housebreaking. A mom who will cease at not anything to offer her little woman the easiest. A spouse murdered through a stone Madonna. A author who loses his reward and is going mad with grief. tales from Joyce Carol Oates, Graham Masterton, Max Alan Collins, Jack Ketchum, Nancy Collins, and John Shirley will sit back you to the bone.

Author Jeff Gelb has been bringing chills to readers for twenty 5 years with the groundbreaking sizzling Blood erotic horror anthologies, co-edited with Michael Garrett, the darkish food horror anthologies, co-edited with Del Howison, and the surprise Rock anthologies. he's additionally the writer of SPECTERS, a horror novel. He lives in California.

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Procyon by Vincent H. Elfrey

By Vincent H. Elfrey

Michael is a dreamer attaining for the celebs. Procyon, a German Shepherd, is Michael's ally. dwelling so fortunately on his parent's farm Michael used to be rather unprepared for the celebs to arrive again. every little thing in his placid existence was once approximately to alter eternally. Even Michael could not have dreamed that he will be locked right into a lifestyles and dying fight with forces past his achieve, but as shut as his puppy, Procyon. Michael and his significant other unwittingly got down to resolve the secrets and techniques hidden inside thier personal DNA which could divulge a plot so sinister that even the opposing forces will be surprised. Procyon is a narrative of survival, religion, and love.

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A Walk Down the Fairway of Value Added Tax: A Practical by Iam Fleming

By Iam Fleming

it is a well timed replace of Ian Fleming’s beneficial consultant, first released in 2006.

For someone interested by the management of golfing golf equipment, and specifically with their funds, grappling with VAT has been a thorny factor ever because it used to be brought within the united kingdom in 1973.

This e-book explains the fundamental principles of VAT as they impact golfing golf equipment. Written for membership secretaries, treasurers, finance committee chairmen and accounting practices that experience golfing golf equipment as their consumers, it highlights a few of the most typical difficulties prone to come up within the context of VAT. the writer deals useful recommendation, corresponding to the best way to stay away from an unforeseen VAT invoice on a refurbishment of the clubhouse.

With this e-book as a reference, will probably be more straightforward to prevent the numerous VAT "bunkers" that can create unwelcome and expensive traps for golfing clubs.

The 3rd version encompasses a new bankruptcy to hide the results of the Bridport and West Dorset golfing membership case and new HMRC guidance.

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La cortina di ferro: La disfatta dell'Europa dell'Est. by Anne Applebaum,Massimo Parizzi

By Anne Applebaum,Massimo Parizzi

Alla effective della seconda guerra mondiale l'Unione Sovietica si trovò a controllare gran parte dell'Europa orientale, e i suoi chief, che avevano instaurato con pugno di ferro nelle varie regioni dell'ex impero zarista un regime totalitario, non esitarono a imporlo anche ai paesi europei caduti sotto l. a. loro occupazione. Così il tallone sovietico subentrò a quello nazifascista, e in un arco di pace straordinariamente breve l'Est europeo venne isolato dietro una «cortina di ferro» in un senso ben più che metaforico: a separarlo dall'Occidente erano barriere e recinzioni di filo spinato sorvegliate da uomini armati. E nel 1961, l'anno in cui fu eretto il Muro di Berlino, si sarebbe detto che quel possente sbarramento fosse destinato a durare consistent with sempre.

Anne Applebaum ricostruisce in dettaglio ogni fase dell'implacabile processo di stalinizzazione che travolse Polonia, Ungheria, Cecoslovacchia, Germania orientale, Romania, Bulgaria, Albania e Iugoslavia, e che si realizzò attraverso il sistematico annientamento delle loro istituzioni: partiti politici, Chiesa, media e organizzazioni giovanili furono ben presto liquidati o messi al bando. In quest'opera di disarticolazione della classe politica e della società civile ebbe un ruolo fondamentale, accuratamente studiato già negli anni del conflitto, los angeles polizia segreta, abile e spietata nell'individuare e soffocare ogni forma di opposizione o di potenziale dissenso. A story scopo, rivelando impressionanti affinità con il Terzo Reich, gli occupanti ripristinarono i campi di sterminio di Sachsenhausen, Buchenwald e Auschwitz come «campi di lavoro», senza apprezzabili differenze nel tasso di mortalità fra i detenuti.

Attingendo a materiale d'archivio divenuto accessibile solo da poco, a numerose fonti in lingua polacca, cecoslovacca, ungherese e alle testimonianze raccolte intervistando molti protagonisti di quegli anni bui, l'autrice analizza le ragioni che guidarono le scelte dei singoli individui fra le poche opzioni in gioco: collaborare con il regime imposto, subirlo passivamente o opporre una strenua resistenza, con conseguenze spesso drammatiche. Un passo avanti decisivo nella comprensione del totalitarismo nel XX secolo e del modo in cui è riuscito a plasmare los angeles vita quotidiana e il destino di milioni di europei.

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Proceedings of the 7th World Conference on Mass by Thomas D. Brunoe,Kjeld Nielsen,Kaj A. Joergensen,Stig B.

By Thomas D. Brunoe,Kjeld Nielsen,Kaj A. Joergensen,Stig B. Taps

The MCPC 2014 is a multi‐track convention that includes a mixture of excessive profile keynotes with specialist talks, panel discussions, paper periods, workshops, receptions, and masses extra. whereas it's dedicated to sharing and discussing the newest examine within the box, the MCPC convention has a robust specialize in actual existence functions. due to the fact that its starting, the MCPC convention has had an equivalent proportion of individuals, practitioners and academics/researchers. This makes the MCPC convention actually designated between many meetings. It strives to attach MCPC thinkers, first movers, marketers, expertise builders, and researchers with humans employing those innovations in perform.

Twenty years in the past Mass Customization used to be said because the ”New Frontier in enterprise Competition”. Ever because, has been utilizing the idea that and researchers have constructed the subject right into a well-established study region and companies have shaped new recommendations. extra wisdom, tools and applied sciences can be found now than ever prior to. besides basic Mass Customization issues, this convention addresses Mass Customization from a ancient viewpoint, either mass customization some time past two decades and in the direction of the recent frontiers within the twenty years to return.

This ebook provides the most recent learn from the global MCPC group bringing jointly the recent strategies and effects from a variety of disciplines in the field.

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Getting Started with Flex 3: An Adobe Developer Library by Jack D. Herrington,Emily Kim,Adobe Development Team

By Jack D. Herrington,Emily Kim,Adobe Development Team

Discover how effortless RIA improvement could be with this unique guide from the Adobe Developer Library. numerous transparent, step by step mini-tutorials educate you approximately internet companies, occasion dealing with, designing person interfaces with reusable parts, and extra. After completing this consultant, you possibly can construct Flash functions starting from widgets to full-featured RIAs utilizing the Flex SDK and Flex Builder 3.0. With Getting began with Flex 3, you will:

  • Walk via pattern RIA initiatives and notice examples of wonderful functions humans have equipped with Flex
  • Work with ActionScript 3.0 and the MXML markup language
  • Build consumer interfaces utilizing the controls and instruments on hand with the framework
  • Get a journey of controls to be had commercially and during open source
  • Learn how Flex integrates with ASP.NET, ColdFusion, personal home page, and J2EE within the server
  • Build Flex-based widgets that allow you to reveal real-time data
  • Use complicated controls to construct 3D graphs, facts dashboards, mapping functions, and more

You'll locate whole code for video gamers, a slideshow, a talk buyer, and an RSS reader, simply to identify a couple of. you furthermore mght get lots of counsel, tips, and strategies to leverage your present programming talents, even if you come back from an open resource or visible Studio-intensive background.

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Hinzurechnungsbesteuerung nach dem AStG (German Edition) by Anonym

By Anonym

Studienarbeit aus dem Jahr 2014 im Fachbereich Jura - Steuerrecht, notice: 1,0, Fachhochschule der Wirtschaft Paderborn, Sprache: Deutsch, summary: Unbeschränkt Steuerpflichtige können Einkünfte der inländischen Besteuerung
dadurch entziehen, dass sie sie auf eine von ihnen beherrschte ausländische Gesellschaft
verlagern. Ziel der Hinzurechnungsbesteuerung gemäß §§ 7 bis 14 AStG ist es,
diese Verlagerung steuerlich rückgängig zu machen. Unbeschränkt Steuerpflichtigen
werden die Einkünfte (Zwischeneinkünfte) ausländischer Gesellschaften (Zwischengesellschaften)
entsprechend ihrer Beteiligung hinzugerechnet (Hinzurechnungsbetrag),
wenn:
1. sie an einer ausländischen Kapitalgesellschaft beteiligt sind,
2. sie die Gesellschaft beherrschen,
3. die Gewinne nicht aufgrund aktiver Teilnahme am wirtschaftlichen Verkehr erzielt
werden,
4. die Gesellschaft in sogenannten Niedrigsteuerländern residiert und
5. die Freigrenze nach § nine AStG überschritten wird.
Die Hinzurechnung erfolgt als Kapitaleinkünfte im Rahmen einer sogenannten Ausschüttungsfiktion.

Bei der Hinzurechnungsbesteuerung wird zwar die rechtliche Selbstständigkeit der
ausländischen Gesellschaft anerkannt, sie führt jedoch zu einem steuerlichen Zugriff
auf Gewinne der ausländischen Gesellschaft unabhängig von deren Ausschüttung. Mit
anderen Worten wird für steuerliche Zwecke das Trennungsprinzip aufgehoben.
Nach § 20 Abs. 1 AStG haben die Vorschriften der Hinzurechnungsbesteuerung grundsätzlich
Vorrang vor einem bestehenden DBA. [...]

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