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Kunst als Opposition
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International Company Taxation
The book is written for students of business economics and tax law. It focuses on investment and financing decisions in cross-border situations. In particular, the book deals with: Legal structures of international company taxation, International double taxation, Source-based and residence-based income taxation, International investment and profit shifting, International corporate tax planning, International tax planning and European law, Harmonization of corporate taxation in the European Union, International tax planning and tax accounting. International tax law is designed to avoid international double taxation and to combat international tax avoidance. Nevertheless, companies investing i...
Wie Wollen Wir Leben
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A Postcard to Europe
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Human Rights
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Chlorophyll a Fluorescence
Chlorophyll a Fluorescence: A Signature of Photosynthesis highlights chlorophyll (Chl) a fluorescence as a convenient, non-invasive, highly sensitive, rapid and quantitative probe of oxygenic photosynthesis. Thirty-one chapters, authored by 58 international experts, provide a solid foundation of the basic theory, as well as of the application of the rich information contained in the Chl a fluorescence signal as it relates to photosynthesis and plant productivity. Although the primary photochemical reactions of photosynthesis are highly efficient, a small fraction of absorbed photons escapes as Chl fluorescence, and this fraction varies with metabolic state, providing a basis for monitoring q...
Taxation in a Global Digital Economy
Time to discuss anti-BEPS measures around digitalization In the course of the BEPS Report on Action 1, it was concluded that there was no instantaneous need for specific rules to address base erosion and profit shifting (BEPS) made possible by the digitalization of enterprises and new digital businesses. At the same time, it was acknowledged that general measures may not suffice with the assessment of results to begin in 2020. While awaiting possible fundamental reforms of the tax framework, it is time to discuss anti-BEPS measures bearing in mind the peculiar features of the digital economy such as increased mobility, no need for physical presence, and dematerialization. The Book focuses on five key areas of interest:International Tax PolicyTax Treaty LawTransfer PricingIndirect Taxation IssuesEU Law “Taxation in a Global Digital Economy” analyses the issues and addresses the five key areas of interest from various viewpoints.
4. Internationales Literaturfestival Berlin
Das 4. Internationale Literaturfestival Berlin (21.9. bis 2.10.2004) stellt 100 eingeladene Autoren mit Foto, Biographie in deutscher und englischer Sprache sowie einer Auswahl ihrer wichtigsten Publikationen vor. Aufgrund der großen Resonanz wird der Katalog in ähnlicher Konzeption, wie 2003 erscheinen. Jeder Autor wurde gebeten, eine individuelle Antwort zum Motto "Make answer, Muse!" zu senden. Ihre spontanen Reaktionen - ob Foto, Collage, Gedicht oder object trouvé - wurden gestalterisch integriert. Was tun die Dichter, wenn die Musen schweigen, die Inspiration versagt, die Feder bockt, die Tinte stockt? Selbst Shakespeare litt unter dem "Schreibblock", wie seine ungeduldige Anrufung ...
