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Haase, AStG/DBA
Commentary on the German Foreign Tax Law and tax treaties. The law is stated as at May 2016.
Haase, MLI
Commentary to the so-called Multilateral Instrument (MLI), which was the outcome of base erosion and profit shifting (BEPS) Action 15: developing a multilateral instrument to modify bilateral tax treaties. The German text of the various articles is provided, followed by the purpose of the provision, reference to the OECD Model, a commentary, and the implementation in Germany.
'Of Varying Language and Opposing Creed'
This volume includes a selection of fifteen papers delivered at the Second International Conference on Late Modern English. The chapters focus on significant linguistic aspects of the Late Modern English period, not only on grammatical issues such as the development of pragmatic markers, for-to infinitive constructions, verbal subcategorisation, progressive aspect, sentential complements, double comparative forms or auxiliary/negator cliticisation but also on pronunciation, dialectal variation and other practical aspects such as corpus compilation, which are approached from different perspectives (descriptive, cognitive, syntactic, corpus-driven).
Knowing Animals
Drawing on a range of perspectives -philosophy, literary criticism, art history and cultural studies-the essays collected here explore unconventional ways of knowing animals, offering new insights into apparently familiar relationships between humans and other living beings.
Die Anwendung des EU-Beihilferechts auf das internationale Steuerrecht
Šime Jozipović untersucht die bisherige Beihilferechtspraxis des EuGH und der EU-Kommission zum internationalen Steuerrecht und erstellt ein umfassendes Prüfungsschema für Steuervorteile, welche aus DBA, Rulings, Außensteuerrecht oder EU-Sekundärrecht resultieren. Hierfür definiert der Autor allgemeingültige Prinzipien der Beihilfeprüfung im Bereich des internationalen Steuerrechts, insbesondere bezüglich der grenzüberschreitenden Zurechnung von Maßnahmen, der Bestimmung des geographischen Ausgangssystems und der wesentlichen Charakteristika der im internationalen Rahmen selektiv begünstigten Gruppen.
A LUDIC SOCIETY
Contemporary game scholarship offers a broad palette of theories and methods inherited from such fields as sociology and communication studies, experimental sciences, literary analysis, educational sciences and cultural critique. At large, this inherently interdisciplinary research aims for a holistic perspective on the 'LUDIC SOCIETY'. With that in mind, this book is organized into four sections that present related and often intertwined ideas and observations about the ways we manifest ourselves in games and play, how games represent us in the present and in the past, how games and play change us, and what it all may mean for contemporary society. This book invites readers to engage with the key challenges of a ludic society, explore new perspectives and initiate fruitful discussions. It is aimed at both passionate game scholars and all those who want to get a first taste of the multifaceted research field of game studies.
Women in Historical and Archaeological Video Games
This volume focuses on the depiction of women in video games set in historical periods or archaeological contexts, explores the tension between historical and archaeological accuracy and authenticity, examines portrayals of women in historical periods or archaeological contexts, portrayals of female historians and archaeologists, and portrayals of women in fantastical historical and archaeological contexts. It includes both triple A and independent video games, incorporating genres such as turn-based strategy, action-adventure, survival horror, and a variety of different types of role-playing games. Its chronological and geographical scope ranges from late third century BCE China, to mid first century BCE Egypt, to Pictish and Viking Europe, to Medieval Germany, to twentieth century Taiwan, and into the contemporary world, but it also ventures beyond our universe and into the fantasy realm of Hyrule and the science fiction solar system of the Nebula.
Post-communist Nostalgia
Although the end of the Cold War was greeted with great enthusiasm by people in the East and the West, the ensuing social and especially economic changes did not always result in the hoped-for improvements in people's lives. This led to widespread disillusionment that can be observed today all across Eastern Europe. Not simply a longing for security, stability, and prosperity, this nostalgia is also a sense of loss regarding a specific form of sociability. Even some of those who opposed communism express a desire to invest their new lives with renewed meaning and dignity. Among the younger generation, it surfaces as a tentative yet growing curiosity about the recent past. In this volume scho...
Die Betriebsstättengewinnermittlung
In dieser Bachelorarbeit wird das Thema der Betriebsstättengewinnermittlung ausgearbeitet. Ziel dieser Arbeit ist es, einen Überblick darüber zu erlangen, ab wann eine Betriebsstätte vorliegt. Viele Unternehmen sind sich häufig nicht bewusst, dass sie bereits eine Betriebsstätte betreiben, so dass es unter Umständen zu Doppelbesteuerungen kommen kann. Im nächsten Schritt soll verdeutlicht werden, wie die Abgrenzung des Betriebsstättenergebnisses erfolgt und welche Methoden bei der Gewinnermittlung der Betriebsstätte angewendet werden sollen. Ein weiteres Ziel dieser Bachelorarbeit ist es, aufzuzeigen, welche Änderungen zukünftig bei der Betriebsstättengewinnermittlung zu berück...
Experimentalism and Sociology
This book is based on the understanding that the diversity and heterogeneity of science and society are not only issue of critique, but engender experimental forms of collaboration. Building on John Dewey’s experimental theory of knowledge and inquiry, practice theory, science and technology studies and the anthropology of nature, the book offers a trenchant redefinition of a present-focused sociology as a science of experience in the spirit of experimentalism. Crisis, instead of being a mere problem, is understood as the baseline for creativity and innovation. Committed to the experimental pursuit, the book provides an experience-based methodological approach for an inter- and trans disciplinary sociology. Finally, it argues for a globalized and transformative sociological outreach beyond established epistemic and national borders. This book is of interest to sociologists and other social scientists pursuing experimentalism in theory, method and/or practice.
