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Außensteuergesetz Doppelbesteuerungsabkommen
Für die Beurteilung eines internationalen Steuersachverhalts kommt es nicht nur auf die genaue Anwendung des AStG, sondern auch auf die Kenntnis der DBA an. Der nunmehr in 2. Auflage vorliegende Heidelberger Kommentar bietet mit einer systematischen, praxisorientierten Kommentierung des AStG und des OECD-Musterabkommens in einem Band einen präzisen 1. Zugriff auf die Instrumente des internationalen Steuerrechts und somit Entlastung in der Beraterpraxis. Die Neuauflage war vor allem durch das Update 2010 des OECD-Musterabkommens (insbesondere mit den zentralen Änderungen des Art. 7) sowie die fortwährenden Änderungen des AStG durch die jährlichen Jahressteuergesetze notwendig geworden. ...
Haase, AStG/DBA
Commentary on the German Foreign Tax Law and tax treaties. The law is stated as at May 2016.
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).
Mitochondrial Neuropathies
Mitochondrial Neuropathies, Volume 146, brings together experts in a range of diseases that damage the nervous system to present the role of mitochondrial dysfunction in their particular field, with this new release focusing on Mitochondrial dysfunction in Alzheimer's Disease, HIV and the mitochondrial: immune interface in the CNS, The Impact of mitochondrial damage in HIV-induced peripheral neuropathy, Mitochondrial dysfunction and the pathogenesis of chemotherapy-induced peripheral neuropathy, Disorders of mitochondrial biogenesis in peripheral neuropathy, Mitochondrial dysfunction and the pathogenesis of diabetic neuropathy, Manipulating mitochondria to treat peripheral neuropathy, and DCA therapy - the yin and yang of mitochondrial activation. - Contains contributions from a diverse group of experts - Presents a timely resource that brings together different fields to highlight a common pathogenic mechanism - Focuses on the role of mitochondria in diverse neuropathies
Global Legal History
This collection brings together a group of international legal historians to further scholarship in different areas of comparative and regional legal history. Authors are drawn from Europe, Asia, and the Americas to produce new insights into the relationship between law and society across time and space. The book is divided into three parts: legal history and legal culture across borders, constitutional experiences in global perspective, and the history of judicial experiences. The three themes, and the chapters corresponding to each, provide a balance between public law and private law topics, and reflect a variety of methodologies, both empirical and theoretical. The volume highlights the gains that may be made by comparing the development of law in different countries and different time periods. The book will be of interest to an international readership in Legal History, Comparative Law, Law and Society, and History.
A Conceptual Framework for Personalised Learning
Philipp Melzer analyses influence factors of personalised learning aiming to lay out design principles for personalised blended learning courses. Finding only weak support for a matching between learning styles and teaching methods,he defines learning tasks as the object of further investigations. Following the idea of a community of inquiry, the author develops the Personalised Learning Framework (PLF), modelling personalised learning as a process of selection as well as usage of learning tasks and learning tools by the community of inquiry. To evaluate the PLF further, a traditional university course is transformed to a personalised flipped classroom course. He shows how personalised learning can be supported in concrete learning interventions using specific learning methods and technologies.
Complexity in Entrepreneurship, Innovation and Technology Research
This volume discusses the challenge of dealing with complexity in entrepreneurship, innovation and technology research. Businesses as well as entire economies are increasingly being confronted by widespread complex systems. Fields such as entrepreneurship and innovation cannot ignore this reality, especially with their inherent links to diverse research fields and interdisciplinary methods. However, most methods that allow more detailed analyses of complex problems are either neglected in mainstream research or are, at best, still emerging. Against this backdrop, this book provides a forum for the discussion of emergent and neglected methods in the context of complexity in entrepreneurship, innovation and technology research, and also acts as an inspiration for academics across related disciplines to engage more in complexity research.
Modern Evolutionary Economics
Presents the evolutionary perspective of the economy as perpetually moving, driven by innovation, and the empirical research this has guided.
