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Die Auslegung des Arbeitgeberbegriffes in Artikel 15 Absatz 2 Buchstabe b) des Doppelbesteuerungsabkommens Schweiz-Deutschland
Grenzüberschreitende Einsätze von Arbeitnehmern sind aus der globalisierten Welt nicht mehr wegzudenken. Mit dem erhöhten Aufkommen von Remote Work im Zuge der Covid-19-Pandemie verstärkt sich dieser Trend. Zugleich sind Unternehmen für die damit einhergehenden Compliance-Risiken sensibilisiert. Diese verwirklichen sich nicht selten in Form starker Reputationsschäden, hoher Strafzahlungen sowie Anwaltskosten für Internal Investigations und Rechtstreitigkeiten mit den Steuerbehörden. Das vorliegende Werk befasst sich mit der Auslegung des Arbeitgeberbegriffes im Doppelbesteuerungsabkommen (DBA) zwischen der Schweiz und Deutschland. Davon hängt häufig ab, in welchem Staat ein Arbeitn...
The Federal Reporter
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Black Jacks
Few Americans, black or white, recognize the degree to which early African American history is a maritime history. W. Jeffrey Bolster shatters the myth that black seafaring in the age of sail was limited to the Middle Passage. Seafaring was one of the most significant occupations among both enslaved and free black men between 1740 and 1865. Tens of thousands of black seamen sailed on lofty clippers and modest coasters. They sailed in whalers, warships, and privateers. Some were slaves, forced to work at sea, but by 1800 most were free men, seeking liberty and economic opportunity aboard ship.Bolster brings an intimate understanding of the sea to this extraordinary chapter in the formation of...
Evolution of the Post-Bureaucratic Organization
Continuous improvements in business operations have allowed companies more opportunities to grow and expand. This not only leads to higher success in increasing day-to-day profits, but it enhances overall organizational productivity. Evolution of the Post-Bureaucratic Organization is a pivotal source of research containing integrated and consistent theoretical frameworks on post-bureaucratic organizations, multidisciplinary perspectives, and provides case studies related to the critical aspects of the emergence of post-bureaucratic organizations. Featuring extensive coverage across a range of relevant perspectives and topics, such as business ethics, organizational communication, and cultural perspectives, this book is ideally designed for scholars, PhD and post-graduate university students, managers, and practitioners.
Book-prices Current
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Book-prices Current
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Jewish Women Writers in Britain
The extraordinary range of responses to Jewish culture and history in the work of these writers will appeal to literary scholars and readers interested in Jewish women's history.
