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Gesellschaftsrecht
Der vorliegende Band informiert über die Entwicklungen im Gesellschaftsrecht in den Bereichen Rechtsetzung, Rechtsprechung und Literatur im Jahr 2022. Ziel des Bandes ist es, allen, die im Gesellschaftsrecht tätig sind, eine zeitnahe, schnelle und umfassende Übersicht über die neusten gesellschaftsrechtlichen Entwicklungen in den erwähnten Bereichen zu verschaffen. Am 18. März 2022 hat das Parlament die Vorlage für das Bundesgesetz über den missbräuchlichen Konkurs angenommen, welches insbesondere die langjährige Rechtsprechung zur Nichtigkeit des Mantelhandels und das Verbot des rückwirkenden Opting-outs kodifiziert. Ebenfalls abgeschlossen wurde das Verfahren zum Erlass einer Verordnung zur Klimaberichterstattung. In der bundesgerichtlichen Rechtsprechung zum Gesellschaftsrecht ergingen im Berichtsjahr insbesondere Urteile im Bereich Generalversammlung und Aktionäre, Verantwortlichkeit der Organe sowie der Sonderprüfung. Im Bereich Literatur war das Berichtsjahr namentlich von Beiträgen zum revidierten Aktienrecht geprägt.
At A Cost: The Real Effects of Thin Capitalization Rules
Thin capitalization rules (TCRs) aim to mitigate profit shifting by multinational corporations (MNCs) but, by raising the cost of capital for affected affiliates, can also negatively affect real investment. Exploiting unique panel data on multinational companies in 34 countries during 2006-2014, we estimate that the size of this adverse investment effect can be large, and dependent on the statutory corporate tax rate and the tightness of the safe-haven ratio. Negative investment effects are more pronounced for highly-levered firms for which TCRs are more likely to be binding.
VAT Notches, Voluntary Registration, and Bunching: Theory and UK Evidence
Using administrative tax records for UK businesses, we document both bunching in annual turnover below the VAT registration threshold and persistent voluntary registration by almost half of the firms below the threshold. We develop a conceptual framework that can simultaneously explain these two apparently conflicting facts. The framework also predicts that higher intermediate input shares, lower product-market competition and a lower share of business to consumer (B2C) sales lead to voluntary registration. The predictions are exactly the opposite for bunching. We test the theory using linked VAT and corporation tax records from 2004-2014, finding empirical support for these predictions.
Taxing Telecommunications in Developing Countries
Developing countries apply numerous sector-specific taxes to telecommunications, whose buoyant revenues and formal enterprises provide a convenient “tax handle”. This paper explores whether there is an economic rationale for sector-specific taxes on telecommunications and, if so, what form they should take to balance the competing goals of promoting connectivity and mobilizing revenues. A survey of the literature finds that limited telecoms competition likely creates rents that could efficiently be taxed. We propose a “pecking order” of sector-specific taxes that could be levied in addition to standard income and value-added taxes, based on capturing rents and minimizing distortions. Taxes that target possible economic rents or profits are preferable, but their administrative challenges may necessitate reliance on service excises at the cost of higher consumer prices and lower connectivity. Taxes on capital inputs and consumer access, which distort production and restrict network access, should be avoided; so should tax incentives, which are not needed to attract foreign capital to tap a local market.
Tax Systems
An approach to taxation that goes beyond an emphasis on tax rates to consider such aspects as administration, compliance, and remittance. Despite its theoretical elegance, the standard optimal tax model has significant limitations. In this book, Joel Slemrod and Christian Gillitzer argue that tax analysis must move beyond the emphasis on optimal tax rates and bases to consider such aspects of taxation as administration, compliance, and remittance. Slemrod and Gillitzer explore what they term a tax-systems approach, which takes tax evasion seriously; revisits the issue of remittance, or who writes the check to cover tax liability (employer or employee, retailer or consumer); incorporates admi...
Henry Adams
This book, first published in 1933, examines the life and achievements of Henry Adams, the American historian and political journalist. It looks at his youth and early development of his ideas, and goes on to look at his time as a diplomat, historian and journalist – and his impact upon American political and intellectual life.
Media and Convergence Management
Convergence has gained an enormous amount of attention in media studies within the last several years. It is used to describe the merging of formerly distinct functions, markets and fields of application, which has changed the way companies operate and consumers perceive and process media content. These transformations have not only led business practices to change and required companies to adapt to new conditions, they also continue to have a lasting impact on research in this area. This book’s main purpose is to shed some light on crucial phenomena of media and convergence management, while also addressing more specific issues brought about by innovations related to media, technologies, industries, business models, consumer behavior and content management. This book gathers insights from renowned academic researchers and pursues a highly interdisciplinary approach. It will serve as a valuable reference guide for students, practitioners and researchers interested in media convergence processes.
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Spectral, Photon Counting Computed Tomography
Spectral, Photon Counting Computed Tomography is a comprehensive cover of the latest developments in the most prevalent imaging modality (x-ray computed tomography (CT)) in its latest incarnation: Spectral, Dual-Energy, and Photon Counting CT. Disadvantages of the conventional single-energy technique used by CT technology are that different materials cannot be distinguished and that the noise is larger. To address these problems, a novel spectral CT concept has been proposed. Spectral Dual-Energy CT (DE-CT) acquires two sets of spectral data, and Spectral Photon Counting CT (PC-CT) detects energy of x-ray photons to reveal additional material information of objects by using novel energy-sensitive, photon-counting detectors. The K-edge imaging may be a gateway for functional or molecular CT. The book covers detectors and electronics, image reconstruction methods, image quality assessments, a simulation tool, nanoparticle contrast agents, and clinical applications for spectral CT.
