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Corporate Governance
Das Werk schildert die Best Practice einer verantwortlichen Unternehmensführung. Es unterstützt in allen Fragen des Risikomanagements, der Organisation und der Compliance in Unternehmen. Die 3. Auflage berücksichtigt alle Änderungen zu Whistleblowing und Geldwäsche. Das Lieferkettensorgfaltspflichtengesetz und die Corporate Sustainability Due Diligence Directive (CSDDD) werden mit behandelt.
Taxation of Bilateral Investments
The OECD’s guidance on combatting tax avoidance strategies associated with Base Erosion and Profit Sharing (BEPS) methods is complex and accompanied by a wealth of literature. This book is the first to provide a concise and accessible overview of counter BEPS measures in the OECD Model and Commentary, allowing readers to gain a practical understanding of how the measures can impact the taxation of bilateral investments protected by tax treaties.
Grundrechtsbindung und Grundrechtsfähigkeit gemischtwirtschaftlicher Aktiengesellschaften
Staatsbeteiligungen an Aktiengesellschaften sind ein weit verbreitetes und aus der Wirtschaftsrealitat nicht wegzudenkendes Phanomen. Sind an dem betroffenen Rechtstrager zugleich private Akteure beteiligt, stellt sich verfassungsrechtlich die Frage, ob das Unternehmen insgesamt der staatlichen oder der privaten Seite zuzuordnen ist. Diese Diskussion hat das Bundesverfassungsgericht in seinem Fraport-Urteil im Jahr 2011 erneut befeuert. In einer intradisziplinaren Studie untersucht Johannes Kater, welche Auswirkungen die Grundrechtsbindung und die damit korrespondierende fehlende Grundrechtsfahigkeit staatlich beherrschter gemischtwirtschaftlicher Aktiengesellschaften insbesondere fur deren private Minderheitsaktionare haben. Im Fokus stehen dabei die verfassungsrechtlichen Einflusse auf das Gesellschafts- und Kapitalmarktrecht wie auch die europarechtlichen Bezuge.
Value Added Tax
This comparative examination of Value Added Taxes worldwide covers both theory and practice and is intended for an audience of students, teachers, researchers, government officials, and practitioners. The authors are American law professors, both teachers of courses on VAT and long time members of the ABA's Committee on Value Added Tax (recently the Committee on Alternative Tax Systems). The book begins with an extensive survey of VAT principles as enunciated during the second half of the twentieth century in official reports and by economists and other tax authorities. Included are basic statistical data and an appendix delineating the global spread of the tax together with rates in the yea...
Judicial Interpretation of Tax Treaties
Judicial Interpretation of Tax Treaties is a detailed analytical guide to the interpretation of tax treaties at the national level. The book focuses on how domestic courts interpret and apply the OECD Commentary to OECD Model Tax Convention on Income and on Capital. Adopting a global perspective, the book gives a systematic presentation of the main interpretive proposals put forward by the OECD Commentary, and analyses selected cases decided in domestic tax systems in order to assess whether and how such solutions are adopted through national judicial process, and indeed which of these are of most practical value. The book operates on two levels: firstly it sets out a clear and comprehensive framework of tax treaty law, which will be an important tool for any tax practitioner. Secondly, the book provides crucial guidance on issues of tax treaty law as applied at domestic level, such as investment or business income, dispute resolution and administrative cooperation.
Rechtsschutz und Rechtsfortbildung
Vielfalt der Themen Anlässlich seines 75-jährigen Jubiläums im Jahr 2024 gibt das Finanzgericht Hamburg eine Festschrift mit 17 Fachaufsätzen verschiedener Autorinnen und Autoren heraus. Die Festschrift widmet sich einerseits dem von den Finanzgerichten im Allgemeinen und dem Finanzgericht Hamburg im Besonderen zu gewährenden Rechtsschutz in den Bereichen des nationalen und internationalen Steuer-, Zoll- und Marktordnungsrechts. Andererseits beschäftigen sich die Verfasserinnen und Verfasser mit der Rechtsfortbildung im nationalen und europäischen Kontext, zu der das Finanzgericht Hamburg in den vergangenen 75 Jahren nicht unerhebliche Beiträge geleistet hat. Rückblick und Ausblick ...
CJEU - Recent Developments in Value Added Tax 2021
The most important and recent judgments of the CJEU Considering the ever-increasing importance of indirect taxation as a source of revenue for governments, the intensifying complexity of the legal framework, and the proliferating number of countries adopting indirect taxation, it is essential to scrutinize how the law is applied in practice. The primary driving force in this area is, undoubtedly, the Court of Justice of the European Union. This book analyses selected topics (e.g. taxpayer rights in EU VAT law, bad debt and insolvency in VAT law, taxable base and rates, exemptions, and deductions) by examining the most prominent and recent judgments of the Court of Justice of the European Union. Experts from all over the world, not just from academia but also government and judiciary representatives as well as tax practitioners, have provided their input and helped us compile what is an informative and worthy read for anyone dealing with indirect taxation on a professional basis.
Lobbying in EU Foreign Policy-making
This book examines lobbying in EU foreign policy-making and the activities of non-state actors (NSAs), focusing on EU foreign policy on the Israeli-Palestinian conflict. It sheds light on the interactions between the EU and NSAs as well as the ways in which NSAs attempt to shape EU foreign policies. By analysing issues that have not yet received systematic attention in the literature, this book offers new insights into lobbying in EU foreign policy, EU relations surrounding the conflict and the EU’s broader role in the peace process. The book will be of key interest to scholars and students of political science, international relations, EU politics, EU foreign policy-making, Middle East studies and the Israeli-Palestinian conflict.
