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Double Taxation in Europe: A Practical Guide to Obstacles and Avoidance Measures brings together a team of tax law experts to critically examine double taxation issues for corporations and individuals. The book explains the main internationally-recognised methods to avoid double taxation, and features country-focused chapters covering all European countries.
This book investigates the tensions between EU law and international commercial arbitration, i.e. tensions between two phenomena at opposite ends of the public to private ordering continuum. It focuses on the Commercial Agents Directive’s regime for indemnity and compensation as one of the most frequent source of these tensions. To mitigate the consequential problems, the book proposes and describes a comprehensive framework for a preferable system of reviewing arbitration agreements and arbitral awards. To this end, it explores the prerequisites of this system through comparative legal analysis of the German, Belgian, French and English systems of review, an assessment of the observable aspects of arbitral practice, game theoretical analysis of the arbitral process, and microeconomic analysis of the cross-border market for commercial agency.
Due to the rapidly changing nature of the labor market and the laws that govern it in China, it can be very difficult for foreign investors and managers to understand how to manage human resources on the mainland. Specifically designed to cover the most important issues relating to managing a Chinese workforce, this guide details the HR issues that both local managers in China and investors looking to establish a presence on the mainland should know. China Briefing’s guides are leaders in their field, providing practical and pragmatic legal and tax information to foreign investors in the People's Republic of China. They will interest all business people, lawyers, accountants and academics working in the field.
During the past few years all the regions of Europe have suffered from the effects of the World Financial Crisis. Most notably in Eastern Europe, countries have adopted different approaches to combat the crisis and the impact has been varying – politically, economically and socially. This book gives an overview of chosen countries and their situation before and during the crisis, providing a detailed view of the different regions during this difficult period. It also looks at their current status and the individual ways in which they have attempted to stimulate recovery.
Previous research on the institutional structure of franchising networks (Bri- ley et al. 1991; Lutz 1995; Shane 1998; Lafontaine and Shaw 1999, 2005; - fuso 2002; Penard et al. 2003a,b) does not explain the governance structure of the franchising firm as an institutional entity that consists of two interrelated parts: Residual decision rights and ownership rights. The latter includes not only residual income rights of franchised outlets but also residual income rights of franchisor-owned outlets. Previous studies primarily examines the incentive, signalling and screening effects of fees, royalties and other contractual pro- sions from the point of view of organizational economics (see Dnes ...
This Guide is a detailed overview of all aspects of transfer pricing in China. Produced in association with Transfer Pricing Associates, a specialist global transfer pricing firm, this is an essential work for any businessman trading with or conducting business in China. The book deals with all aspects of transfer pricing from a practical perspective, from designing and implementing a transfer pricing system, to managing China compliance and preparing for an audit.
Seminar paper from the year 2011 in the subject Business economics - Business Management, Corporate Governance, grade: A, State University of New York at Stony Brook, course: BA, language: English, abstract: Different market entry strategies can be used to enter a new market, these strategies include mergers, acquisitions, joint ventures, exporting, Greenfield project, strategic alliances, franchising/licensing and whole subsidiary ownership (Janssen 2004, p. 556). Some of the factors that influence the choice of a market entry strategy include price localization, trade barriers, competition, export subsidies and localized knowledge (Grunig & Morschett 2012, p. 151). Globalization and foreig...
G. E. M. Anscombe's Intention, firmly established the philosophy of action as a distinctive field of inquiry. Donald Davidson called this 94-page book "the most important treatment of action since Aristotle." But until quite recently, few scholars recognized the magnitude of Anscombe's philosophical achievement. This collection of ten essays elucidates some of the more challenging aspects of Anscombe's work and affirms her reputation as one of our most original philosophers. Born in 1919, Anscombe studied at St. Hugh's College, Oxford, where she later held a research fellowship. In 1941 she married philosopher Peter Geach, with whom she had seven children. A close friend of Wittgenstein, in ...
“In this extraordinary meditation, Eva Brann takes us to the fierce core of Heraclitus's vision and shows us the music of his language. The thought and beautiful prose in The Logos of Heraclitus are a delight.”—Barry Mazur, Harvard University “An engaged solitary, an inward-turned observer of the world, inventor of the first of philosophical genres, the thought-compacted aphorism,” “teasingly obscure in reputation, but hard-hittingly clear in fact,” “now tersely mordant, now generously humane.” Thus Eva Brann introduces Heraclitus—in her view, the West’s first philosopher. The collected work of Heraclitus comprises 131 passages. Eva Brann sets out to understand Heraclit...
In der aktuellen Wirtschaftskrise und unter den verscharften Markt- und Wettbewerbsbedingungen sind starke Marken sowohl fur Rechtsanwalts-, Steuerberatungs- und Wirtschaftsprufungsgesellschaften als auch fur produzierende Unternehmen bedeutende Wertschopfungsparameter. Immer haufiger sucht der Mandant/Kaufer beim Konsum uber das unmittelbare Leistungsversprechen (z.B. Qualitat der Leistung) hinaus zumindest unbewusst einen personlichen emotionalen Vorteil. In vielen Branchen ist es das psychologische Leistungsmerkmal, das den Markenkern und das Vorstellungsbild einer Dienstleistung oder eines Produkts pragt. Der emotionale Zusatznutzen spielt eine immer grossere Rolle. Die Entwicklung und P...