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The Concept of Permanent Establishment in the Insurance Business
siness models adopted by insurance companies; and comparative analysis of double tax treaty policies adopted in a number of countries with respect to the permanent establishment provision in the insurance business, highlighting Switzerland for comparative purposes. In a concluding chapter, the author proposes changes to the definition of the dependent agent permanent establishment currently enshrined in the model treaties and their respective commentaries, aligning such a definition to the regulatory framework in which insurance companies conduct their business in countries other than that of incorporation. As a highly significant and timely contribution to the study of the interplay between insurance regulation and tax implications, this very original work will prove of especial value to practitioners in international tax and insurance law, as well as professionals in the financial services sector and tax academics.
Außensteuergesetz Doppelbesteuerungsabkommen
Für die Beurteilung eines internationalen Steuersachverhalts kommt es neben dem nationalen Steuerrecht nicht nur auf die genaue Anwendung des AStG, sondern auch auf die Kenntnis der DBA an. Dieser Heidelberger Kommentar bietet mit seiner systematischen, praxisnahen Kommentierung des AStG und des OECD-MA 2017 in einem Band einen präzisen ersten Zugriff auf die Instrumente des internationalen Steuerrechts und somit Entlastung in der Steuerpraxis. Im 1. Teil, der Kommentierung des AStG, liegt der Schwerpunkt auf der Darstellung praxisrelevanter Probleme der Unternehmen, wie z.B. Verrechnungspreise oder Hinzurechnungsbesteuerung. Der 2. Teil enthält die Kommentierung des OECD-MA 2017 mit den wichtigsten Besonderheiten und Abweichungen der mit anderen europäischen Staaten, USA, Japan und China geschlossenen DBA vom OECD-MA. Die Neuauflage berücksichtigt u.a.: die Neukommentierung des AStG i.d.F. des ATADUmsG; den neuen Anwendungserlass zum AStG; neue Entwicklungstendenzen auf OECD-Ebene; neueste Rechtsprechung (z.B. zur Dienstleistungsbetriebsstätte).
Haase, MLI
Commentary to the so-called Multilateral Instrument (MLI), which was the outcome of base erosion and profit shifting (BEPS) Action 15: developing a multilateral instrument to modify bilateral tax treaties. The German text of the various articles is provided, followed by the purpose of the provision, reference to the OECD Model, a commentary, and the implementation in Germany.
Haase, AStG/DBA
Commentary on the German Foreign Tax Law and tax treaties. The law is stated as at May 2016.
Tax Accounting
Im Zuge von BilMoG und E-Bilanz sehen sich neben kapitalmarktorientierten Unternehmen vermehrt auch mittelständische Unternehmen vor die Aufgabe gestellt, eine integrierte Steuerbuchführung einzuführen. Das Buch erläutert Hintergründe und Ziele des Tax Accounting, stellt Ansätze, Methoden und Maßnahmen zur Steuerung der Konzernsteuerquote dar und beleuchtet Gestaltungsspielräume. Darüber hinaus werden die Tax Compliance und das Tax Risk Management in den Fokus genommen. Praxisfälle in jedem Kapitel veranschaulichen die theoretischen Grundlagen.
Liquid Legal
This book compels the legal profession to question its current identity and to aspire to become a strategic partner for corporate executives, clients and stakeholders, transforming legal into a function that creates incremental value. It provides a uniquely broad range of forward-looking perspectives from several different key-players in the legal industry: in-house legal, law firms, LPO’s, legal tech, HR, associations and academia. This publication is a platform for leading legal professionals that offers a new perspective on the accelerating transformation in legal. Combining expert contributions with editorial insights, it argues that the new legal function will shift from a paradigm of security to one of opportunity; that future corporate lawyers will no longer primarily be negotiators, litigators and administrators, but that instead they will be coaches, arbiters and intrapreneurs; that legal knowledge and data-based services will become a commodity; and that analytics and measurement will be key drivers of the future of the profession. A must-read for all legal professionals, this book sets the course for revitalizing the profession.
IT Management
This book focuses on the art of managing IT. A simple and robust framework is proposed to describe and to structure the essential elements of IT management. The authors pay particular attention to didactic aspects in order to facilitate the retention of models presented as well as to promote reflection on the subjects introduced. Thanks to a concentrate of good practices, each company will rapidly be in a position to build their proper IT ecosystem.
Internal Perception
This book investigates how bodily information contributes to categorization processes for at least some conceptual classes and thus to the individual mastery of meanings for at least some word classes. The bodily information considered is mainly that provided by the so-called proprioceptive and interoceptive systems introduced by Sherrington. The authors reconsider this in a new Gibsonian fashion calling it more generally “proprioception”, which indicates the complex of all the bodily signals we are aware of and the qualitative experiences these give rise to. The book shows that proprioceptive information understood in this sense is essential for explaining (among others) how we develop broad categories such as animate vs. inanimate, concepts denoting bodily experiences such as hunger or pain as well as emotions and abstract concepts such as friendship and freedom and in accounting for how we master the meanings of the corresponding words in our language.
The Dark and the Bright Side of Digitalization – The Case of Sustainable Mobility
The first part of this cumulative dissertation is divided into two chapters. The first chapter describes the motivation for studying the topic of this thesis, outlines the research gaps and research questions, illustrates the structure, presents the research design, and describes the anticipated contributions. The second chapter provides the relevant theoretical background.
