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This book provides a comprehensive analysis of the rules governing the taxation of permanent establishments as implemented in the OECD Model Tax Convention and German national tax law. Deviations between the OECD approach and the German approach are identified and modifications to the rules as a result of the Base Erosion and Profit Shifting (BEPS) project are examined. Moreover, challenges imposed to the PE concept as a result of the digitalisation of the economy are identified and discussed. Against this background, the Pillar One Blueprint proposing a long-term solution to overcome the tax challenges arising from the digitalisation of the economy is presented and assessed against widely accepted overarching principles of tax policy.
Diversity management has recently attracted a lot of attention in both academia and practice. Globalization, migration, demographic changes, low fertility rates, a scarce pool of qualified labor, and women entering the workforce in large scales have led to an increasingly heterogeneous workforce in the past twenty years. In response to those ongoing changes, organizations have started to create work environments which address the needs and respond to the opportunities of a diverse workforce. The implementation of diversity policies and practices and the creation of an organizational culture that values heterogeneity have been the focus of recent organizational initiatives. This special issue aims at shedding light on some of open research questions by including both theoretical and empirical contributions.
Perhaps the fundamental question in CSR is: What are the responsibilities of businesses and business leadership to society? Moreover, do the responsibilities of business change in times of social and political turmoil? The chapters in this book tackle several aspects of these questions with chapters on business and politics, the environment, technology, and immigration; along with broader questions about leadership, governance, and the very nature of CSR.
This special issue offers an interesting overview of the status quo of (German) research in real estate finance. It might also contribute to real estate research moving from a research niche closer to the center of academic interest.
Examines how and why modern corporate governance practices fail to deliver better economic, managerial, environmental, or social outcomes.
"This book provides a comprehensive collection of research on current technological developments and organizational perspectives on the scale of small and medium enterprises"--Provided by publisher.
Johann Philipp Koch (ca.1721-1799) married Anna Elisabeth Martens in 1750, and they had a daughter before Anna Elisabeth died. He married Anna Margaretha Adrian in 1759. Philipp Koch (1769-1840), a grandson, married Anna Margaretha Wick in 1831, and in 1843 they immigrated from Germany to Evansville, Indiana (where Anna Margaretha had an older sister and other relatives). Descendants and relatives lived in Indiana, Ohio, Illinois, Missouri, California and elsewhere. Includes ancestors and descendants of Johann Philipp Koch (ca.1721- 1799) in Germany, as well as some who immigrated to South Africa.
The Covid 19 pandemic has created chaos in the business world and forced leaders to rethink their operational status quo. Balancing the physical and virtual spaces of the global digital economy has called for additional support from data-driven technologies like smart analytics and artificial intelligence.
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