Blickpunkt International Und Blickpunkt Beps
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Blickpunkt International Und Blickpunkt Beps
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Author : M.F. Huber
language : en
Publisher:
Release Date : 2019
Blickpunkt International Und Blickpunkt Beps written by M.F. Huber and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2019 with categories.
This article describes tax treaty developments, BEPS developments (digital economy, BEPS Action Plan) and EU developments (blacklist, register for tax structures, Denmark: ruling on dividends and withholding taxes).
Blickpunkt International Und Blickpunt Beps
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Author : M.F. Huber
language : en
Publisher:
Release Date : 2017
Blickpunkt International Und Blickpunt Beps written by M.F. Huber and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017 with categories.
This article provides an overview of the latest international and BEPS developments including tax treaty developments, Swiss tax treaty case law on independent services, severance payments, exchange of information and a Danish ruling on the permanent establishment definition. The last parts describe an EFTA case whether the Norwegian exemption from the flight passenger tax constitutes State aid, the major aspects of the US tax reform proposal and guidelines concerning country-by-country reporting.
Der Begriff Des Arbeitgebers Gem Ss Art 15 Abs 2 Lit B Oecd Ma Im Internationalen Steuerrecht Der Ch
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Author : Dominique Maria da Silva
language : de
Publisher: Stämpfli Verlag
Release Date : 2019-08-14
Der Begriff Des Arbeitgebers Gem Ss Art 15 Abs 2 Lit B Oecd Ma Im Internationalen Steuerrecht Der Ch written by Dominique Maria da Silva and has been published by Stämpfli Verlag this book supported file pdf, txt, epub, kindle and other format this book has been release on 2019-08-14 with Law categories.
- Steuerliche Aspekte grenzüberschreitender kurzfristiger Arbeitnehmertätigkeiten - Begriff des Arbeitgebers gemäss OECD-Musterabkommen In einer globalisierten Welt sind grenzüberschreitende kurzfristige Arbeitnehmertätigkeiten ein alltäglicher Vorgang. Die vorliegende Arbeit befasst sich mit den steuerlichen Aspekten von derartigen grenzüberschreitenden Verhältnissen und berücksichtigt sowohl Verknüpfungen auf national schweizerischer Ebene als auch auf Stufe des internationalen Steuerrechts. Dabei erfolgt eine vertiefte Auseinandersetzung mit dem Begriff des Arbeitgebers gemäss Art. 15 Abs. 2 lit. b OECD-Musterabkommen, welcher einen der zentralen Anknüpfungspunkte betreffend allfällige Steuerfolgen aus einer solchen unselbständigen Erwerbstätigkeit darstellt. Es wird aufgezeigt, dass dieser Arbeitgeberbegriff im Sinne der Monteurklausel in den vergangenen Jahren eine signifikante Entwicklung durchlaufen hat und es werden Lösungsvorschläge für die auch gegenwärtig noch bestehenden, bisher ungeklärten Fragen – insbesondere im Zusammenhang mit grenzüberschreitendem Personalverleih und konzerninternen Mitarbeiterentsendungen – präsentiert.
Trends And Skill Needs In Tourism
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Author : Olga Strietska-Ilina
language : en
Publisher:
Release Date : 2005
Trends And Skill Needs In Tourism written by Olga Strietska-Ilina and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2005 with Business & Economics categories.
Recoge: Part I, Identifying general trends and skill needs in tourism in the European Union and beyond -- Part II, New skills and new occupations in tourism -- Part III, Transfer os research results to policy and pratice.
Applying The Arm S Length Principle To Intra Group Financial Transactions
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Author : Robert Danon
language : en
Publisher: Kluwer Law International B.V.
Release Date : 2023-08-29
Applying The Arm S Length Principle To Intra Group Financial Transactions written by Robert Danon and has been published by Kluwer Law International B.V. this book supported file pdf, txt, epub, kindle and other format this book has been release on 2023-08-29 with Law categories.
It is well known that intercompany financing arrangements have become increasingly subject to scrutiny in contexts of applying transfer pricing and anti-tax avoidance-related rules. With contributions by more than 50 leading global transfer pricing and international tax experts from law firms, multinational enterprises, academia, and tax administrations, this book provides unparalleled insights into the application of the Arm’s Length Principle to different types of financial transactions, application of anti-avoidance rules to various intra-group financial arrangements as well as the business value creation process and the dispute management landscape that underlie intra-group financial transactions. With in-depth analysis of the legislation and market developments that fuel the diverse range of financing options available to market participants – and loaded with practical examples and case studies that cover the legal and economic considerations that arise when analysing intra-group finance – the contributors examine such topics and issues as the following: national anti-abuse rules applicable to financial transactions; tax treaty issues; role of credit ratings and impact of implicit support; loans, cash pooling, financial guarantees; transfer pricing aspects of performance guarantees; ‘mezzanine’ financing; considerations for crypto financing; impact of crises situations such as COVID-19; how treasury operations can be structured in a group and the decision-making process involved; how hedges offset or mitigate risks; how to apply the arm’s length principle to factoring and captive insurance transactions; comparability analysis for various transactions; special considerations for transactions carried out by a permanent establishment; EU state aid and its interaction with transfer pricing rules; dispute prevention and resolution tools under the OECD, UN, and EU frameworks; and developing countries’ perspectives, focusing on Brazil, India, and South Africa. Given the challenges facing taxpayers and tax authorities alike, this book will prove an immeasurably valuable reference guide to support tax practitioners, tax administrations, and tax scholars in developing standards and policies in dealing with intra-group financing issues.
International Perspectives On Forest School
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Author : Sara Knight
language : en
Publisher: SAGE
Release Date : 2013-08-12
International Perspectives On Forest School written by Sara Knight and has been published by SAGE this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013-08-12 with Education categories.
Forest School is now implemented across a wide range of settings both nationally and internationally, and this book explores the global similarities between the Forest School approach and how natural spaces are being used all over the world. Written by a range of international authors, the text includes perspectives from: - Sweden - Portugal - Brazil - Germany - Slovenia - South Africa - Australia - USA and Canada - India It considers the impact that global influences have on early learning, and reflects on how the Forest School approach is used in the UK. With case studies, annotated further reading and points for practice this is a key text for all those studying Early Childhood Studies, Early Years and Primary Education. Sara Knight is Principal Lecturer at Anglia Ruskin University. She is a trained Forest School practitioner and author of Forest Schools For All, Risk and Adventure in Early Years Outdoor Play and Forest School and Outdoor Learning (all published by SAGE).
Limiting Base Erosion Involving Interest Deductions And Other Financial Payments Action 4 2016 Update
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Author : Organization for Economic Cooperation and Development
language : en
Publisher: Organization for Economic Co-Operation & Development
Release Date : 2016-12-15
Limiting Base Erosion Involving Interest Deductions And Other Financial Payments Action 4 2016 Update written by Organization for Economic Cooperation and Development and has been published by Organization for Economic Co-Operation & Development this book supported file pdf, txt, epub, kindle and other format this book has been release on 2016-12-15 with Corporations categories.
The 2015 Report established a common approach which directly links an entity's net interest deductions to its level of economic activity, based on taxable earnings before interest income and expense, depreciation and amortisation (EBITDA).
Aspects Of Multilingualism In European Border Regions
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Author : Andrea Abel
language : fr
Publisher: Accademia Europea di Bolzano
Release Date : 2007
Aspects Of Multilingualism In European Border Regions written by Andrea Abel and has been published by Accademia Europea di Bolzano this book supported file pdf, txt, epub, kindle and other format this book has been release on 2007 with Language Arts & Disciplines categories.
Early Mathematics Learning
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Author : Ulrich Kortenkamp
language : en
Publisher: Springer
Release Date : 2016-08-27
Early Mathematics Learning written by Ulrich Kortenkamp and has been published by Springer this book supported file pdf, txt, epub, kindle and other format this book has been release on 2016-08-27 with Education categories.
This book will gather current research in early childhood mathematics education. A special focus will be the tension between instruction and construction of knowledge. The book includes research on the design of learning opportunities, the development of mathematical thinking, the impact of the social setting and the professionalization of nursery teachers.
Tackling Intra Community Vat Fraud
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Author :
language : en
Publisher:
Release Date : 2016
Tackling Intra Community Vat Fraud written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2016 with Fraud categories.