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Multilateral Cooperation in Tax Law
An in-depth analysis of various aspects of multilateral cooperation in tax law Tax evasion and aggressive tax planning causing base erosion and profit shifting (BEPS) has been a widely discussed topic among academics and tax policy makers over the past decades. Increasing globalization and digitalization have contributed to the intensification of this issue in recent years. At the same time, states continue to largely insist on their sovereignty in the area of tax law. However, due to their cross-border nature, issues related to BEPS are shared problems among the states and can typically not be solved by a single nation. Therefore, multilateral cooperation represents an option to build a bri...
Research Handbook on European Union Taxation Law
Offering a comprehensive exploration of EU taxation law, this engaging Research Handbook investigates the associated legal principles in the context of both direct and indirect taxation. The important issues and debates arising from these general principles are expertly unpicked, with leading scholars examining the status quo as well as setting out a clear agenda for future research.
Konzernneutralität der globalen Mindestbesteuerung
Die Regeln zur globalen Mindeststeuer sollen eine weltweite Mindestbesteuerung von Konzerneinkünften etablieren. Diese sind ein international auf Ebene des OECD/G20 Inclusive Framework on BEPS abgestimmtes Regelwerk (Global Anti-Base Erosion [GloBE]-Regeln). Frederik Schildgen untersucht die GloBE-Regeln im Hinblick auf eine Konzernneutralität der Besteuerung. Soweit Entscheidungen im Konzern durch die Besteuerung beeinflusst werden, ist diese nicht neutral. Basierend auf der (Neuen) Internalisierungstheorie werden zunächst die fehlende Neutralität des internationalen Steuersystems vor Einführung der globalen Mindeststeuer und mögliche Verbesserungen durch die Einführung der Mindeststeuer eingeordnet. Im Anschluss werden Entscheidungsverzerrungen durch die GloBE-Regeln untersucht. Darauf aufbauend werden Verbesserungsvorschläge abgeleitet.
Law and Religious Cultural Heritage in Europe
This book examines in detail both historical and current legal concepts of ‘religious cultural heritage’ within the context of the European continent. The latter group is primarily based on the variety of sacred cultural elements emanating from the different religious traditions of the peoples of Europe, which are deemed worthy of protection and preservation due to their outstanding value, in terms of their social, cultural and religious significance. In view of this, the study provides evidence of the European States’ active involvement with their sacred/cultural treasures, on the basis of the political and legal foundations of neutrality and pluralism. Furthermore, the book analyzes ...
The Politics of Heritage in Indonesia
Presents a new approach to heritage formation in Asia, conveying the power of the material remains of the past.
Mark’s Other Gospel
Did the evangelist Mark write two versions of his gospel? According to a letter ascribed to Clement of Alexandria, Mark created a second, more spiritual edition of his gospel for theologically advanced Christians in Alexandria. Clement’s letter contains two excerpts from this lost gospel, including a remarkably different account of the raising of Lazarus. Forty-five years of cursory investigation have yielded five mutually exclusive paradigms, abundant confusion, and rumours of forgery. Strangely, one of the few things upon which most investigators agree is that the letter’s own explanation of the origin and purpose of this longer gospel need not be taken seriously. Mark’s Other Gospel...
A Hermeneutic of Wisdom
This book develops an integrated hermeneutic that connects the Bible to spiritual formation and the development of Christian virtues. The author shows how the whole Bible can be understood as a wisdom text that directs its readers morally, shapes them in their deepest affections and convictions, and impacts how they look at the world and live in it. Offering an innovative hermeneutical approach, it will serve as an ideal supplement to standard hermeneutics textbooks.
