Der R Umliche Anwendungsbereich Der Verwaltungsrechtsnorm
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Klaus Vogel On Double Taxation Conventions
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Author : Ekkehart Reimert
language : en
Publisher: Kluwer Law International B.V.
Release Date : 2022-01-18
Klaus Vogel On Double Taxation Conventions written by Ekkehart Reimert 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 2022-01-18 with Law categories.
Klaus Vogel on Double Taxation Conventions is regarded as the international gold standard on the law of tax treaties. This article-by-article commentary has been completely revised and updated to give you a full and current account of double tax conventions (DTCs). DTCs form the backbone of international taxation, but they raise many interpretational questions. This market leading work will provide you with the answers. Based on the OECD/G20 Multilateral Instrument, the OECD MC and Commentary published in 2017 and the most recent amendments to the UN MC, the book also includes relevant case law and scholarly literature upto and including 2020. Previous editions of the Vogel have been routinely relied on by courts around the world including Australia, Canada, Germany, India, South Africa, the Netherlands and United Kingdom. What’s new in this edition? There have been many important developments in this area since the last edition in 2015. The authors discuss these developments and the effect they will have upon practitioners working in this area. They also provide a wealth of new and revised case law, along with the DTCs of emerging countries. You’ll find: Reports about major features in the DTC practice of many leading jurisdictions, such as: the DTC practice of Austria, Canada, France, Germany, India, the Netherlands, Switzerland, the UK and the US Sections on divergent country practice covering their national models and networks of bilateral DTCs Thorough analysis of the OECD and UN model, as well as the implementation of these models in practice Amendments of bilateral DTCs, textual or in substance, on the basis of the 2017 Anti-BEPS Multilateral Instrument Coverage of a full range of the latest tax treaties around the world, including important treaties between OECD and BRICS countries This new Fifth Edition of Klaus Vogel on Double Taxation Conventions continues to reflect the unchallenged role of the OECD. The OECD MC, accompanied by the official Commentary, guidelines, reports and other recommendations, has sustained its position as the most important legal instrument in the area of DTCs. On occasion, the UN MC and Commentary diverge from the OECD texts. When this happens, the authors deal with the specifics of the UN MC in separate annotations and analyses, explaining and making sure you understand the differences. How this will help you: All the information you need to confidently advise on issues such as the taxation of income, taxation of capital and the elimination of double taxation Know that your advice to clients is based on the most up-to-date and respected information available, from an outstanding team of editors and authors The editors, Professors Ekkehart Reimer and Alexander Rust, have worked with the late Professor Vogel as well as an international team of top experts to completely update and enhance the content. The writing team comprises: Editors: Prof. Dr Ekkehart Reimer, Heidelberg University and Prof. Dr Alexander Rust, WU Vienna. Authors: Johannes Becker, Federal Ministry of Finance, Berlin; Alexander Blank, University of Erlangen-Nuremberg; Katharina Blank, Federal Ministry of Finance, Berlin; Michael Blank, University of Erlangen-Nuremberg, Prof. Dr Luc De Broe, Catholic University of Leuven; Laga; Prof. Dr Axel Cordewener, Catholic University of Leuven and Flick Gocke Schaumburg ; Prof. Dr Ana Paula Dourado, University of Lisbon; Daniela Endres-Reich, University of Erlangen-Nuremberg; Prof. Dr Werner Haslehner, University of Luxembourg; Prof. Dr Roland Ismer, University of Erlangen-Nuremberg; Prof. Dr Eric C. C. M. Kemmeren , Tilburg University; Prof. Dr Georg Kofler, WU Vienna; Sophia Piotrowski, University of Erlangen-Nuremberg; Prof. Dr Ekkehart Reimer, Heidelberg University; Prof. Dr Alexander Rust, WU Vienna; Annika Streicher, WU Vienna; Prof. Dr. Matthias Valta, Duesseldorf University; Jens Wittendorff, Ernst & Young, Copenhagen and University of Aarhus; Kamilla Zembala, Heidelberg University
Der R Umliche Anwendungsbereich Der Berufsrechtsnorm
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Author : Tim Kerstges
language : de
Publisher: Mohr Siebeck
Release Date : 2023-09-04
Der R Umliche Anwendungsbereich Der Berufsrechtsnorm written by Tim Kerstges and has been published by Mohr Siebeck this book supported file pdf, txt, epub, kindle and other format this book has been release on 2023-09-04 with categories.
Der R Umliche Anwendungsbereich Der Verwaltungsrechtsnorm
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Author : Klaus Vogel
language : de
Publisher:
Release Date : 1965
Der R Umliche Anwendungsbereich Der Verwaltungsrechtsnorm written by Klaus Vogel and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1965 with Administrative law categories.
The scope of administrative and tax law: a study of the fundamental questions of so-called international administrative and tax law.
Das Internationale Steuerrecht Zwischen Effizienz Gerechtigkeit Und Entwicklungshilfe
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Author : Matthias Valta
language : de
Publisher: Mohr Siebeck
Release Date : 2014-11-12
Das Internationale Steuerrecht Zwischen Effizienz Gerechtigkeit Und Entwicklungshilfe written by Matthias Valta and has been published by Mohr Siebeck this book supported file pdf, txt, epub, kindle and other format this book has been release on 2014-11-12 with Law categories.
Das Internationale Steuerrecht muss mit dem Netz der Doppelbesteuerungsabkommen verschiedene Verteilungskonflikte ausgleichen: vertikal zwischen Staat und Burger (Doppelbesteuerung), aber auch horizontal zwischen den Staaten. Matthias Valta entwickelt Massstabe anhand der Steuerrechtfertigung und der Philosophie John Rawls und erganzt und verbindet diese mit legitimationstheoretischen Uberlegungen sowie okonomischen und entwicklungstheoretischen Erkenntnissen. Die notwendige Autonomie der Staaten in der Belastungshohe wird dabei herausgearbeitet und als "Aquivalenzneutralitat" okonomisch erprobt. Auf dieser Basis werden zuerst die Strukturen und Methodennormen des Internationalen Steuerrechts rekonstruiert und bewertet. In einem zweiten Schritt werden die Verteilungsnormen einer Detailanalyse unterzogen. Diese Analyse orientiert sich nicht nur an den aktuellen Musterabkommen, sondern beinhaltet auch eine empirische Analyse der Abkommenspraxis reprasentativ ausgewahlter Lander.
Debating Legal Pluralism And Constitutionalism
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Author : Guillaume Tusseau
language : en
Publisher: Springer Nature
Release Date : 2020-02-24
Debating Legal Pluralism And Constitutionalism written by Guillaume Tusseau and has been published by Springer Nature this book supported file pdf, txt, epub, kindle and other format this book has been release on 2020-02-24 with Law categories.
The book gathers the general report and the national reports presented at the XXth General Congress of the IACL, in Fukuoka (Japan), on the topic “Debating legal pluralism and constitutionalism: new trajectories for legal theory in the global age”. Discussing the major contemporary changes occurring in and problems faced by domestic legal systems in the global age, the book describes how and to what extent these trends affect domestic legal orderings and practices, and challenges the traditional theoretical lenses that are offered to tackle them: constitutionalism and pluralism. Combining comparative law and comparative legal doctrine, and drawing on the national contributions, the general report concludes that most of the classic tools offered by legal doctrine are not appropriate to address most of today’s practical and theoretical global legal challenges, and as such, the book also offers new intellectual tools for the global age.
Recueil Des Cours Collected Courses 1969
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Author : Academie De Droit International De La Ha
language : en
Publisher: Martinus Nijhoff Publishers
Release Date : 1970-12-01
Recueil Des Cours Collected Courses 1969 written by Academie De Droit International De La Ha and has been published by Martinus Nijhoff Publishers this book supported file pdf, txt, epub, kindle and other format this book has been release on 1970-12-01 with Law categories.
The Academy is a prestigious international institution for the study and teaching of Public and Private International Law and related subjects. The work of the Hague Academy receives the support and recognition of the UN. Its purpose is to encourage a thorough and impartial examination of the problems arising from international relations in the field of law. The courses deal with the theoretical and practical aspects of the subject, including legislation and case law. All courses at the Academy are, in principle, published in the language in which they were delivered in the "Collected Courses of the Hague Academy of International Law .
Yearbook Of Private International Law
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Author : Petar Sarcevic
language : en
Publisher: sellier. european law publ.
Release Date : 2005-07-13
Yearbook Of Private International Law written by Petar Sarcevic and has been published by sellier. european law publ. this book supported file pdf, txt, epub, kindle and other format this book has been release on 2005-07-13 with Law categories.
The Yearbook of Private International Law series, an annual publication now published by Sellier. European Law Publishers in cooperation with the Swiss Institute of Comparative Law, provides analysis and information on private international law (PIL) developments world-wide. This sixth volume looks rather "Euro-centric", due to the impressive and continuous rhythm at which the creation of a European system of PIL is progressing at the European Community level. Contributions include discussion of the proposal for a Rome II regulation on conflict of laws in torts, as well as an analysis of the Avello decision, which could create a new framework for the development of PIL in Europe. Additional articles focus on the national conflict systems of some European states. An important comparative study discusses the treatment of foreign tax laws and judgments in four major European countriesâ??United Kingdom, Germany, France, and Italy. The actual and controversial issue of registered partnership is discussed from the perspective of Spanish law. Additionally, an English translation of the latest national PIL codificationâ??the recent Belgian Codeâ??is included.
2004
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Author : Petar Sarcevic
language : en
Publisher: Walter de Gruyter
Release Date : 2009-04-27
2004 written by Petar Sarcevic and has been published by Walter de Gruyter this book supported file pdf, txt, epub, kindle and other format this book has been release on 2009-04-27 with Law categories.
With articles by Jürgen Basedow, Jan von Hein, Dorothee Janzen, Hans-Jürgen Puttfarken, François Dessemontet, Tito Ballarino, Benedetta Ubertazzi, Willibald Posch, Roberto Baratta and Luigi Fumagalli, national reports from Spain, Poland and Israel, news from The Hague as well as texts, materials and recent developments.
Eu Administrative Governance
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Author : Herwig C.H. Hofmann
language : en
Publisher: Edward Elgar Publishing
Release Date : 2006-01-01
Eu Administrative Governance written by Herwig C.H. Hofmann and has been published by Edward Elgar Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2006-01-01 with Political Science categories.
This book is a unique contribution to the understanding of the reality of government and governance in the European Union.
Trademark And Unfair Competition Conflicts
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Author : Tim W. Dornis
language : en
Publisher: Cambridge University Press
Release Date : 2017-02-23
Trademark And Unfair Competition Conflicts written by Tim W. Dornis and has been published by Cambridge University Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017-02-23 with Law categories.
This book will be of interest for all jurists doing research and working practically in intellectual property law and international economic law. It should be an element of the base stock for every law school library and specialized law firm. This title is available as Open Access.