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Für die Beurteilung eines internationalen Steuersachverhalts kommt es nicht nur auf die genaue Anwendung des AStG, sondern auch auf die Kenntnis der DBA an. Der nunmehr in 2. Auflage vorliegende Heidelberger Kommentar bietet mit einer systematischen, praxisorientierten Kommentierung des AStG und des OECD-Musterabkommens in einem Band einen präzisen 1. Zugriff auf die Instrumente des internationalen Steuerrechts und somit Entlastung in der Beraterpraxis. Die Neuauflage war vor allem durch das Update 2010 des OECD-Musterabkommens (insbesondere mit den zentralen Änderungen des Art. 7) sowie die fortwährenden Änderungen des AStG durch die jährlichen Jahressteuergesetze notwendig geworden. ...
Commentary on the German Foreign Tax Law and tax treaties. The law is stated as at May 2016.
This book focuses on the multiple and diverse masculinities ‘at work’. Spanning both historical approaches to the rise of ‘profession’ as a marker of masculinity, and critical approaches to the current structures of management, employment and workplace hierarchy, the book questions what role masculinity plays in cultural understandings, affective experiences and mediatised representations of a professional ‘career’.
CSA Sociological Abstracts abstracts and indexes the international literature in sociology and related disciplines in the social and behavioral sciences. The database provides abstracts of journal articles and citations to book reviews drawn from over 1,800+ serials publications, and also provides abstracts of books, book chapters, dissertations, and conference papers.
This book aims to stimulate and promote the wide-ranging aspects of green chemistry and its major role in ensuring sustainable development. The book covers the following areas: green chemistry; green reagents and atom economy; safeguarding the atmosphere; industrial green catalysis; alternative reaction conditions; biocatalysis and green chemistry. This book is based on the third edition of the Collection of Lectures of the Summer Schools on Green Chemistry held in Venice, Italy in the summers of 1998-2003 (sponsored by the European Commission, TMR and Improving Programmes and carried out by the Consortzio Interuniversitario La Chemica per l'Ambiente).
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