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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).
The Oxford Handbook of International Tax Law
International Tax Law is at a turning point. Increased tax transparency, the tackling of Base Erosion and Profit Shifting (BEPS), the reconstruction of the network of bilateral tax treaties, the renewed discussion about a fair and efficient allocation of taxing rights between States in a global, digitalized economy, and the bold push for minimum corporate taxation are some expressions of this shift. This new era also demonstrates the increased influence of international standard setters such as the OECD, the UN, and the EU. Each of these developments alone has the potential of being disruptive to the traditional world of international tax law, but together they have the potential to reshape ...
Calligraphy Magic
Transform ordinary handwritten pieces into unique, artistic keepsakes, Calligraphy Magic makes the art of decorative lettering fun and achievable—even if you're a beginner. Take it one simple pen-stroke at a time. Following Cari Buziak's clear visual instruction, you'll learn how to embellish every project with beautifully hand-lettered words, logos and decorative illustrations. Detailed demonstrations include: A precise list of the tools and materials you'll need Colorful illustrations that show how to form every stroke 15 complete alphabets—from basic to fancy—such as Italic, Gothic and Versal Step-by-step instruction for adding exciting decorative touches such as Celtic knotwork, go...
The Book
"The Book" tells the story of the Bible as a book, tracing its publication inendless forms and numerous languages from its origins to the present day.
Gutenberg and the Impact of Printing
From typefounding through typesetting to the printing process itself, this narrative offers a fresh look at the unprecedented success story of the spread of the 'black art' right across Europe in a mere 40 years. Stephan Füssel here analyses the first early printings, placing them in the context of the history of communication and the intellectual climate of a Europe-wide educated elite by about 1500. He foregrounds the tremendous rise in European culture and the history of education experienced as a direct result of this media revolution. In separate chapters Füssel depicts the fast spreading of the art of printing to Italy, France and England, at the same time highlighting the importance...
Johann Gutenberg
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The Gutenberg Revolution
In 1450, all Europe's books were handcopied and amounted to only a few thousand. By 1500 they were printed, and numbered in their millions. The invention of one man - Johann Gutenberg - had caused a revolution. Printing by movable type was a discovery waiting to happen. Born in 1400 in Mainz, Germany, Gutenberg struggled against a background of plague and religious upheaval to bring his remarkable invention to light. His story is full of paradox: his ambition was to reunite all Christendom, but his invention shattered it; he aimed to make a fortune, but was cruelly denied the fruits of his life's work. Yet history remembers him as a visionary; his discovery marks the beginning of the modern world.
