Noch Fragen? 0800 / 33 82 637

Erweiterte Suche

Ihre Suche ergab 724 Treffer.


Feigen aus dem eigenen Garten

30 selbstfruchtende und leckere Sorten

Produktform: Buch / Einband - flex.(Paperback)

Verlag: Verlag Eugen Ulmer, 128 Seiten

Erscheinungsdatum: 28.06.2016

14,90 € inkl. MwSt.
kostenloser Versand

sofort lieferbar - Lieferzeit 1-3 Werktage

zum Artikel

Preventing Treaty Abuse

Schriftenreihe IStR Band 101

Produktform: E-Buch Text Elektronisches Buch in proprietärem


Analysis of notion, roots und measures of treaty abuseThe OECD initiative on Base Erosion and Profit Shifting has put the issue of treaty abuse and the means to counter it on top of the global political agenda. Preventing treaty abuse is therefore currently one of the most debated topics in international tax law. Diverging national legal traditions in combatting abuse both under domestic and tax treaty law have led to a globally diversified legal framework in this respect and make the OECD’s agenda to harmonize these attempts even more challenging. The aim of this book is to analyze the notion of treaty abuse, its historical roots and the measures to counter it. The book’s topics cover a wide range of both policy and legal issues. The contributions’ main focus lies on analyzing the proposals put forward by the OECD in BEPS action items 6 and 7. In addition, this book analyzes the lessons which can be learnt from the US tax treaty policy and elaborates on the effects the intensified fight against treaty abuse will have from a Non-OECD member state perspective. Also EU law is taken into account and the question raised which impact the fundamental freedoms might have on the development of new anti-avoidance rules. Finally the relation between domestic and treaty based anti-avoidance is analyzed in great detail, identifying the methodical problems of ensuring a sound and abuse safe legal framework. With this book, the authors and editors hope to contribute to the discussion on selected issues of preventing treaty abuse and the challenges they present to policy makers, judges, tax administrations and tax advisers.

Verlag: Linde Verlag Ges.m.b.H., Auflage 1, 580 Seiten

Bitte beachten Sie, dass der Verlag dieses Titels aus Österreich kommt.

Elektronisches Format:

Erscheinungsdatum: 19.09.2016

94,99 € inkl. MwSt.
kostenloser Versand

lieferbar - Lieferzeit 10-15 Werktage

zum Artikel

Preventing Treaty Abuse

Schriftenreihe IStR Band 101

Produktform: E-Buch Text Elektronisches Buch in proprietärem


Analysis of notion, roots und measures of treaty abuseThe OECD initiative on Base Erosion and Profit Shifting has put the issue of treaty abuse and the means to counter it on top of the global political agenda. Preventing treaty abuse is therefore currently one of the most debated topics in international tax law. Diverging national legal traditions in combatting abuse both under domestic and tax treaty law have led to a globally diversified legal framework in this respect and make the OECD’s agenda to harmonize these attempts even more challenging. The aim of this book is to analyze the notion of treaty abuse, its historical roots and the measures to counter it. The book’s topics cover a wide range of both policy and legal issues. The contributions’ main focus lies on analyzing the proposals put forward by the OECD in BEPS action items 6 and 7. In addition, this book analyzes the lessons which can be learnt from the US tax treaty policy and elaborates on the effects the intensified fight against treaty abuse will have from a Non-OECD member state perspective. Also EU law is taken into account and the question raised which impact the fundamental freedoms might have on the development of new anti-avoidance rules. Finally the relation between domestic and treaty based anti-avoidance is analyzed in great detail, identifying the methodical problems of ensuring a sound and abuse safe legal framework. With this book, the authors and editors hope to contribute to the discussion on selected issues of preventing treaty abuse and the challenges they present to policy makers, judges, tax administrations and tax advisers.

Verlag: Linde Verlag Ges.m.b.H., Auflage 1, 580 Seiten

Bitte beachten Sie, dass der Verlag dieses Titels aus Österreich kommt.

Elektronisches Format: PDF

Erscheinungsdatum: 19.09.2016

94,99 € inkl. MwSt.
kostenloser Versand

lieferbar - Lieferzeit 10-15 Werktage

zum Artikel

Mustervorlage Übersetzungsdienstleister (TSP) nach DIN EN ISO 17100:2016 und ISO 9001 :2015

Produktform: Onlinequelle Eine elektronische Datenbank, eine

Verlag: QMKontakt.de Verlag, Auflage 1, 132 Seiten

Erscheinungsdatum: 18.07.2016

112,00 € inkl. MwSt.
kostenloser Versand

lieferbar - Lieferzeit 10-15 Werktage

zum Artikel

GAARs and Judicial Anti-Avoidance in Germany, the UK and the EU

Schriftenreihe IStR Band 98

Produktform: E-Buch Text Elektronisches Buch in proprietärem


In a post-BEPS tax world and in times of an ever-increasing need for tax revenue, policy-makers are more willing than ever to tighten or adopt General Anti-Avoidance Rules (GAARs). A GAAR is typically a broad principle-based rule trying to establish the borderline between “abuse” and “use” of a law, thereby addressing the phenomenon that as long as there have been taxes, persons have been trying to reduce their tax bills.This award-winning book compares the GAARs and judicial anti-avoidance approaches of Germany, the UK and the EU. It gives a deep insight into the predominant legal traditions of the Western World, comprehensively analyses case-law and offers unique perspectives on tax law across jurisdictions. This book reveals that there is no other feature of tax law that provides a better insight into a country’s tax system than its anti-avoidance rules. GAARs and their historical background reveal so much about judicial perspectives on taxation and legal interpretation, citizens’ tax morale, drafters’ inclinations for technical or principled drafting or legislators’ willingness to confront politically sensitive issues. Understanding the role of GAARs ultimately also reveals whether they are a suitable means to counteract tax avoidance effectively.The Book is awarded the "Wolfgang Gassner-Wissenschaftspreis 2016" and the "Erwin-Wenzl-Preis 2016".

Verlag: Linde Verlag Ges.m.b.H., Auflage 1, 374 Seiten

Bitte beachten Sie, dass der Verlag dieses Titels aus Österreich kommt.

Elektronisches Format: PDF

Erscheinungsdatum: 28.06.2016

74,99 € inkl. MwSt.
kostenloser Versand

lieferbar - Lieferzeit 10-15 Werktage

zum Artikel

GAARs and Judicial Anti-Avoidance in Germany, the UK and the EU

Schriftenreihe IStR Band 98

Produktform: E-Buch Text Elektronisches Buch in proprietärem


In a post-BEPS tax world and in times of an ever-increasing need for tax revenue, policy-makers are more willing than ever to tighten or adopt General Anti-Avoidance Rules (GAARs). A GAAR is typically a broad principle-based rule trying to establish the borderline between “abuse” and “use” of a law, thereby addressing the phenomenon that as long as there have been taxes, persons have been trying to reduce their tax bills.This award-winning book compares the GAARs and judicial anti-avoidance approaches of Germany, the UK and the EU. It gives a deep insight into the predominant legal traditions of the Western World, comprehensively analyses case-law and offers unique perspectives on tax law across jurisdictions. This book reveals that there is no other feature of tax law that provides a better insight into a country’s tax system than its anti-avoidance rules. GAARs and their historical background reveal so much about judicial perspectives on taxation and legal interpretation, citizens’ tax morale, drafters’ inclinations for technical or principled drafting or legislators’ willingness to confront politically sensitive issues. Understanding the role of GAARs ultimately also reveals whether they are a suitable means to counteract tax avoidance effectively.The Book is awarded the "Wolfgang Gassner-Wissenschaftspreis 2016" and the "Erwin-Wenzl-Preis 2016".

Verlag: Linde Verlag Ges.m.b.H., Auflage 1, 374 Seiten

Bitte beachten Sie, dass der Verlag dieses Titels aus Österreich kommt.

Elektronisches Format:

Erscheinungsdatum: 28.06.2016

74,99 € inkl. MwSt.
kostenloser Versand

lieferbar - Lieferzeit 10-15 Werktage

zum Artikel

Die Berufung nach der Schweizerischen Zivilprozessordnung

Produktform: E-Buch Text Elektronisches Buch in proprietärem


Die Berufung ist nach dem Konzept der schweizerischen ZPO an die Stelle der kantonalrechtlichen Appellation bzw. Berufung wie auch des kantonalrechtlichen Rekurses getreten. Sie stellt nunmehr das in der Praxis weitaus wichtigste Rechtsmittel dar. Die Dissertation untersucht nicht nur all die dogmatischen Fragen des primären Rechtsmittels der ZPO, sondern berücksichtigt auch die zahlreichen Fragen, die sich in der Praxis stellen. Zu diesem Zweck werden in der Darstellung u.a. die Grundsätze, welche der ZPO zugrunde gelegt wurden und namentlich auch im zweitinstanzlichen Verfahren zur Anwendung gelangen, berücksichtigt und auf das Berufungsverfahren übertragen. Kombiniert mit der Entstehungsgeschichte der einschlägigen Bestimmungen und den Neuerungen in den verschiedenen Kantonen im jeweiligen Kontext erleichtert die Arbeit Praktikern den Einstieg in diesen zentralen Bereich der ZPO.

Verlag: Helbing & Lichtenhahn, Auflage 1, 759 Seiten

Elektronisches Format:

Erscheinungsdatum: 31.05.2012

92,00 € inkl. MwSt.
kostenloser Versand

lieferbar - Lieferzeit 10-15 Werktage

zum Artikel

Collateral Circulation of the Heart

Produktform: Buch / Einband - fest (Hardcover)


Verlag: Springer London, Auflage 1, 450 Seiten

Erscheinungsdatum: 23.06.2009

128,39 € inkl. MwSt.
kostenloser Versand

Lieferzeit bitte erfragen

zum Artikel