Welcome to our book review site go-pdf.online!
You may have to Search all our reviewed books and magazines, click the sign up button below to create a free account.
England: A Class of Its Own
A wry, affectionate and amusing take on English class and customs from an outsider's perspective. For years German lawyer and author Detlev Piltz has been observing England, its life, customs and above all its classes. He argues that whenever an English person meets another, they will immediately try and place the individual they are talking to in a class by their speech, deportment, clothing, address and general aura. Why might this be, and does the English class system still exist in the twenty-first century? This book argues that it is very much still alive. Piltz examines the 'hard' and 'soft' class markers that permeate English society, from where Britons go on holiday to what they wear...
The International Tax Law Concept of Dividend
The distribution of profits between corporations resident in different jurisdictions gives rise to both significant tax planning opportunities and tax risks. As cross-border transactions between corporations grow in number and complexity, the question of how a profit distribution is classified for corporate income tax purposes becomes increasingly important, particularly in the context of issues such as double taxation, non-taxation and tax neutrality. The OECD BEPS project has only increased the relevance. This unique work discusses the international tax law rules determining which transactions may be classified and taxed as dividends and how possible classification conflicts may be resolve...
European Union Corporate Tax Law
How do the tax implications of European integration affect companies' cross-border movements and investment strategies?
How Fixed Is a Permanent Establishment?
Permanent establishment is the key concept for allocating taxation rights in respect of business income, and the question ‘Is there a permanent establishment?’ is a tax treaty issue that advisers, government officials, and courts perennially confront. Based on a ‘fixed link to the ground’, the idea has become progressively more difficult to apply until, at this stage, re-evaluation has become a political necessity. If a permanent establishment may exist in the context of e-commerce, the concept of a geographical presence must be redefined. However, the question remains: Is e-commerce a sufficient reason for challenging the well-established permanent establishment nexus? Drawing on ca...
Steuerliche Berücksichtigung der Wertminderung ausländischer Unternehmensbeteiligungen
Bachelorarbeit aus dem Jahr 2007 im Fachbereich Jura - Steuerrecht, Note: 15,0, Universität Osnabrück (Institut für Finanz- und Steuerrecht), Sprache: Deutsch, Abstract: Nach dem EuGH-Urteil in der Rechtsache "Rewe-Zentralfinanz" vom 29.03.2007 scheint eine Neuregelung der Teilwertabschreibung auf ausländische Unternehmensbeteiligungen unumgänglich. Die vorliegende Arbeit erläutert zunächst die aktuelle gesetzliche Regelung einer Teilwertabschreibung auf ausländische Unternehmensbeteiligungen. Im zweiten Teil wird das Urteil in der Rs. Rewe-Zentralfinanz analysiert und ein Ausblick über eine künftige Neuregelung der Teilwertabschreibung auf ausländische Unternehmensbeteiligungen gegeben.
National Union Catalog
Includes entries for maps and atlases.
