Cloud Computing Als Steueroase
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Cloud Computing Als Steueroase
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Author :
language : de
Publisher: GRIN Verlag
Release Date : 2015-12-07
Cloud Computing Als Steueroase written by and has been published by GRIN Verlag this book supported file pdf, txt, epub, kindle and other format this book has been release on 2015-12-07 with Law categories.
Studienarbeit aus dem Jahr 2014 im Fachbereich Jura - Steuerrecht, Note: 11, Universität Augsburg, Sprache: Deutsch, Abstract: Das Jahr 1990 schreibt in vielerlei Hinsicht Geschichte. Es ist das Jahr der Wiedervereinigung Deutschlands, der Geburt des „World Wide Web“, der Beginn des „Internetzeitalters“ und der Beginn der „Dritten Globalisierungsphase“ auch bekannt als „Turbokapitalismus“. Dank dem „www“ eröffneten sich für IT-Dienstleister neue Vermarktungsmöglichkeiten. Dies ist vor allem in einer Zeit, in der die Dienstleistungsindustrie einer der führenden Wirtschaftsbereiche ist, besonders wichtig. Ohne diese Innovation wäre Outsourcing und speziell Cloud-Computing nicht denkbar gewesen. Kernbestandteil von Cloud-Computing ist das „www“. Das „www“ ist lediglich die Antwort auf die immer mehr zunehmende Verflechtung. Mit der neuesten Outsourcing-Technologie, und zwar dem Cloud-Computing, erfuhr die Wirtschaft einen weiteren Internationalisierungsschub. Dies führt vor allem im Steuerrecht zu Besteuerungsproblemen, da sich die Outsourcing- Industrie die letzten Jahre deutlich weiterentwickelt hat und sich das nationale und internationale Steuerrecht im e-Commerce Bereich kaum weiterentwickelt hat. Diesen Zustand nutzen Unternehmen, um sich Wettbewerbsvorteile zu sichern. Einige sprechen sogar von einer digitalen Steueroase. Wirft man einen Blick ins Gesetz, stellt man fest, dass eine Besteuerung nur dann möglich ist, wenn der Steuerpflichtige entweder unbeschränkt (§ 1 I EStG, § 1 I KStG), erweitert unbeschränkt (§ 1 II EStG), auf Antrag unbeschränkt (§ 1 III , § 1a EStG), beschränkt (§ 1 IV i.V.m. § 49 I EStG, § 2, 8 I 1 KStG i.V.m. § 49 I EStG) erweitert beschränkt (§ 2 bis § 5 AStG) steuerpflichtig ist. Inländische Steuerpflicht liegt vor, wenn inländische Einkünfte nach § 49 I EStG vorliegen. Von der Art der Einkunft hängt der Inlandsbezug ab. Weil diese Problematik aus internationaler Sicht analysiert wird, ist das OECD-MA von der OECD noch mit ins Boot zu holen. Bei der steuerrechtliche Betrachtung wird vornehmlich auf das OECD-MA-2008 bezug genommen. Es wird zwischen nationalem und internationalem Steuerrecht unterscheiden. In dieser Arbeit wird hauptsächlich auf das Verhältnis zwischen Deutschland und Drittstaaten mit DBA eingegangen. Einige OECD-MA Normen sind mit dem EStG nicht identisch. Es kann deshalb sein, dass auf nationaler Ebene ein Besteuerungsanspruch vorliegen könnte, aber auf internationaler Ebene nicht. Dadurch entgehen der dt. Finanzverwaltung Unsummen an Steuereinnahmen.
Mine
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Author : Michael A. Heller
language : en
Publisher: Anchor
Release Date : 2021-03-02
Mine written by Michael A. Heller and has been published by Anchor this book supported file pdf, txt, epub, kindle and other format this book has been release on 2021-03-02 with Business & Economics categories.
“Mine” is one of the first words babies learn, and by the time we grow up, the idea of ownership seems natural, whether we are buying a cup of coffee or a house. But who controls the space behind your airplane seat: you, reclining, or the squished laptop user behind you? Why is plagiarism wrong, but it’s okay to knock off a recipe or a dress design? And after a snowstorm, why does a chair in the street hold your parking space in Chicago, while in New York you lose both the space and the chair? In Mine!, Michael Heller and James Salzman, two of the world’s leading authorities on ownership, explain these puzzles and many more. Remarkably, they reveal, there are just six simple rules that everyone uses to claim everything. Owners choose the rule that steers us to do what they want. But we can pick differently. This is true not just for airplane seats, but also for battles over digital privacy, climate change, and wealth inequality. Mine! draws on mind-bending, often infuriating, and always fascinating accounts from business, history, courtrooms, and everyday life to reveal how the rules of ownership control our lives and shape our world.
Taxing Consumption In The Digital Age
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Author : Katharina Artinger
language : de
Publisher: Nomos Verlag
Release Date : 2020-10-16
Taxing Consumption In The Digital Age written by Katharina Artinger and has been published by Nomos Verlag this book supported file pdf, txt, epub, kindle and other format this book has been release on 2020-10-16 with Law categories.
Die Digitalisierung hat enorme Auswirkungen auf die Grundidee der Mehrwertsteuer: den Austausch von Leistungen für Konsumzwecke. Die Dissertation konzentriert sich auf den Austausch von scheinbar "kostenlosen" Online-Dienstleistungen und die Zustimmung der Kunden zur Verwertung ihrer persönlichen Daten. Diese können der Mehrwertsteuer unterliegen, wobei die Bemessungsgrundlage auf Grundlage der Anbieterkosten berechnet werden muss. Die Ergebnisse basieren auf einer Analyse der EU-Mehrwertsteuer als Verbrauchsteuer im Vergleich zu anderen theoretischen Konsummodellen. Auch andere digitale Geschäftsmodelle, wie die Sharing Economy oder Bitcoins, können unter die Idee der EU-Mehrwertsteuer als Verbrauchsteuer subsumiert werden. Dissertationspreis der Nürnberger Steuergespräche e.V. 2020
Electronic Commerce And International Taxation
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Author : Richard Doernberg
language : en
Publisher: Springer
Release Date : 1998-12-30
Electronic Commerce And International Taxation written by Richard Doernberg and has been published by Springer this book supported file pdf, txt, epub, kindle and other format this book has been release on 1998-12-30 with Business & Economics categories.
`Electronic commerce' -- a broad spectrum of commercial activities carried out through the use of computers -- has arrived. But tax authorities have questioned whether existing tax principles and rules are equipped to deal with the challenges of conducting business in cyberspace. Electronic Commerce and International Taxation examines the implications of the growth of electronic commerce for domestic and international tax systems, concentrating on the conduct of electronic commerce over the Internet. it covers a wide array of activities, focusing on basic rules and policy choices. The book looks at existing tax principles, how they might apply to hypothetical transactions involving electronic commerce, and possible alternative approaches. Coverage includes: The basic principles that govern income and value added taxes an overview of the technological changes that have brought about electronic commerce a concise explanation of how and what happens when electronic commerce is conducted an examination of the ways in which businesses are using the new technology in conducting their everyday activities a discussion of the application of existing tax principles to electronic commerce an exploration of questions and problems raised by applying tax rules that evolved before electronic commerce to transactions that were then unimaginable observations and suggestions for a variety of approaches to international tax problems resulting from electronic commerce And The associated benefits and problems Because the implications of electronic commerce vary from industry to industry, this book focuses on the broad issues that span all industries. The information provided will keep tax attorneys, accountants, corporate counsel, policymakers, and academics in the field of tax law abreast of the issues posed by this hot topic and their many potential implications. This unique resource is an important part of becoming conversant in the language of a changing world.
Gro Er Lernwortschatz Englisch Aktuell
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Author : Hans G. Hoffmann
language : de
Publisher: Hueber Verlag
Release Date : 2013-01-14
Gro Er Lernwortschatz Englisch Aktuell written by Hans G. Hoffmann and has been published by Hueber Verlag this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013-01-14 with Education categories.
Niveau A1 bis C1 Wer in Englisch auf mittlerem und gehobenem Sprachniveau mitreden möchte, benötigt dafür den entsprechenden aktuellen Wortschatz. Der Große Lernwortschatz Englisch aktuell bietet rund 15.000 Wörter in 20 Haupt- und ca. 150 Unterkapiteln. Der Gebrauch der Wörter wird mittels häufig auftretender Wortverbindungen und Beispielsätzen verdeutlicht. Dazu gibt es zahlreiche Extras, die das Lernen und Nachschlagen erleichtern, wie z. B. ein zweifaches Register (Englisch und Deutsch), eine Kurzgrammatik, Hinweise zur Aussprache und vieles mehr.
Superhubs
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Author : Sandra Navidi
language : en
Publisher: Hachette UK
Release Date : 2017-01-26
Superhubs written by Sandra Navidi and has been published by Hachette UK this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017-01-26 with Business & Economics categories.
A BLOOMBERG BEST BOOK OF THE YEAR WINNER - SILVER MEDAL, AXIOM BUSINESS BOOK AWARDS 2018 FOREWORD BY NOURIEL ROUBINI SuperHubs is a rare, behind-the-scenes look at the global financial system and the powerful personal networks through which it is run, at the centre of which sit the Elites - the SuperHubs. Combining an insider's knowledge with principles of network science, Sandra Navidi offers a startling new perspective on how the financial system really operates. SuperHubs reveals what happens at the exclusive, invitation-only platforms - The World Economic Forum in Davos, the meetings of the International Monetary Fund, think-tank gatherings, power lunches, charity events, and private parties. This is the most vivid portrait to date of the global elite: the bank CEOs, fund managers, billionaire financiers and politicians who, through their interlocking relationships and collective influence are transforming the future of our financial system and, for better or worse, shaping our world.
General Presentation And Disclosures
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Author : IFRS
language : en
Publisher:
Release Date : 2019
General Presentation And Disclosures written by IFRS 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.
Seasonal Associate
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Author : Heike Geissler
language : en
Publisher: MIT Press
Release Date : 2018-12-04
Seasonal Associate written by Heike Geissler and has been published by MIT Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2018-12-04 with Fiction categories.
How the brutalities of working life are transformed into exhaustion, shame, and self-doubt: a writer's account of her experience working in an Amazon fulfillment center. No longer able to live on the proceeds of her freelance writing and translating income, German novelist Heike Geissler takes a seasonal job at Amazon Order Fulfillment in Leipzig. But the job, intended as a stopgap measure, quickly becomes a descent into humiliation, and Geissler soon begins to internalize the dynamics and nature of the post-capitalist labor market and precarious work. Driven to work at Amazon by financial necessity rather than journalistic ambition, Heike Geissler has nonetheless written the first and only literary account of corporate flex-time employment that offers “freedom” to workers who have become an expendable resource. Shifting between the first and the second person, Seasonal Associate is a nuanced expose of the psychic damage that is an essential working condition with mega-corporations. Geissler has written a twenty-first-century account of how the brutalities of working life are transformed into exhaustion, shame, and self-doubt.
Private Equity Demystified
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Author : John Gilligan
language : en
Publisher: Oxford University Press
Release Date : 2020-11-04
Private Equity Demystified written by John Gilligan and has been published by Oxford University Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2020-11-04 with Business & Economics categories.
This book deals with risk capital provided for established firms outside the stock market, private equity, which has grown rapidly over the last three decades, yet is largely poorly understood. Although it has often been criticized in the public mind as being short termist and having adverse consequences for employment, in reality this is far from the case. Here, John Gilligan and Mike Wright dispel some of the biggest myths and misconceptions about private equity. The book provides a unique and authoritative source from a leading practitioner and academic for practitioners, policymakers, and researchers that explains in detail what private equity involves and reviews systematic evidence of what the impact of private equity has been. Written in a highly accessible style, the book takes the reader through what private equity means, the different actors involved, and issues concerning sourcing, checking out, valuing, and structuring deals. The various themes from the systematic academic evidence are highlighted in numerous summary vignettes placed alongside the text that discuss the practical aspects. The main part of the work concludes with an up-to-date discussion by the authors, informed commentators on the key issues in the lively debate about private equity. The book further contains summary tables of the academic research carried out over the past three decades across the private equity landscape including: the returns to investors, economic performance, impact on R&D and employees, and the longevity and life-cycle of private equity backed deals.
Co Operative Compliance A Framework From Enhanced Relationship To Co Operative Compliance
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Author : OECD
language : en
Publisher: OECD Publishing
Release Date : 2013-07-29
Co Operative Compliance A Framework From Enhanced Relationship To Co Operative Compliance written by OECD and has been published by OECD Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013-07-29 with categories.
This report examines the relationship between large business taxpayers and revenue bodies, five years on from the publication of the FTA’s Study into the Role of Tax Intermediaries.