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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. ...
Commentary on the German Foreign Tax Law and tax treaties. The law is stated as at May 2016.
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).
Contains new results on different aspects of Lie theory, including Lie superalgebras, quantum groups, crystal bases, representations of reductive groups in finite characteristic, and the geometric Langlands program
"This is the colorful and dramatic biography of two of America's most controversial entrepreneurs: Moses Louis Annenberg, 'the racing wire king, ' who built his fortune in racketeering, invested it in publishing, and lost much of it in the biggest tax evasion case in United States history; and his son, Walter, launcher of TV Guide and Seventeen magazines and former ambassador to Great Britain."--Jacket.
This book presents a comprehensive treatment of important new ideas on Dirac operators and Dirac cohomology. Using Dirac operators as a unifying theme, the authors demonstrate how some of the most important results in representation theory fit together when viewed from this perspective. The book is an excellent contribution to the mathematical literature of representation theory, and this self-contained exposition offers a systematic examination and panoramic view of the subject. The material will be of interest to researchers and graduate students in representation theory, differential geometry, and physics.
Noncommutative localization is a powerful algebraic technique for constructing new rings by inverting elements, matrices and more generally morphisms of modules. Originally conceived by algebraists (notably P. M. Cohn), it is now an important tool not only in pure algebra but also in the topology of non-simply-connected spaces, algebraic geometry and noncommutative geometry. This volume consists of 9 articles on noncommutative localization in algebra and topology by J. A. Beachy, P. M. Cohn, W. G. Dwyer, P. A. Linnell, A. Neeman, A. A. Ranicki, H. Reich, D. Sheiham and Z. Skoda. The articles include basic definitions, surveys, historical background and applications, as well as presenting new results. The book is an introduction to the subject, an account of the state of the art, and also provides many references for further material. It is suitable for graduate students and more advanced researchers in both algebra and topology.
Rippling is a radically new technique for the automation of mathematical reasoning. It is widely applicable whenever a goal is to be proved from one or more syntactically similar givens. It was originally developed for inductive proofs, where the goal was the induction conclusion and the givens were the induction hypotheses. It has proved to be applicable to a much wider class of tasks, from summing series via analysis to general equational reasoning. The application to induction has especially important practical implications in the building of dependable IT systems, and provides solutions to issues such as the problem of combinatorial explosion. Rippling is the first of many new search control techniques based on formula annotation; some additional annotated reasoning techniques are also described here. This systematic and comprehensive introduction to rippling, and to the wider subject of automated inductive theorem proving, will be welcomed by researchers and graduate students alike.
This book is a major work that focuses exclusively on ship finance and includes contributions on the increasingly complex field of ship finance, which has over the last two decades become a key aspect in the world of shipping and ship owning. The book offers an enlightening mix of theoretical analysis and well-founded practical insights into the daily markets. Given that ship finance continues to develop dynamically around the world, the book covers subjects ranging from the German KG market to Islamic Finance, from loans to legal aspects and from asset pricing to risk management.