Die Zinsschranke Und Die Reaktion Der Unternehmerischen Praxis
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Die Zinsschranke Und Die Reaktion Der Unternehmerischen Praxis
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Author : Benjamin Cichos
language : de
Publisher: GRIN Verlag
Release Date : 2009
Die Zinsschranke Und Die Reaktion Der Unternehmerischen Praxis written by Benjamin Cichos and has been published by GRIN Verlag this book supported file pdf, txt, epub, kindle and other format this book has been release on 2009 with categories.
Studienarbeit aus dem Jahr 2008 im Fachbereich BWL - Allgemeines, Note: 1,7, Helmut-Schmidt-Universität - Universität der Bundeswehr Hamburg, Veranstaltung: Zyklus Allgemeine Betriebswirtschaftslehre, Sprache: Deutsch, Abstract: [...]Die Zinsschranke drückt sich im neu eingeführten § 4h EStG, in Verbindung mit der Neufassung des § 8a KStG, aus und beschränkt den steuerlichen Abzug von Zinsaufwendungen, die vor der Unternehmenssteuerreform 2008 i. d. R. noch in vollem Umfang, als betrieblich / beruflich veranlasst, absetzbar waren. Im Rahmen dieser Seminararbeit wird die Funktionsweise der Zinsschranke erläutert und die Reaktion der unternehmerischen Praxis auf solch eine Maßnahme dargestellt. Es wird ebenfalls aufgezeigt welche Folgen sie für die Unternehmen hat und welche Möglichkeiten zur Umgehung der Zinsschranke existieren. Bei Letzterem werden zwei Fälle unterschieden, unter welchen Umständen es per Gesetzgebung zu einer Nichtanwendung der Zinsschranke kommt und welche praxisorientierten Gestaltungsmöglichkeiten es darüber hinaus für Unternehmen gibt, ihre Zinsaufwendungen in vollem Umfang abzugsfähig zu gestalten[...]
Research Handbook On Intellectual Property And Competition Law
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Author : Josef Drexl
language : en
Publisher: Edward Elgar Publishing
Release Date : 2010-01-01
Research Handbook On Intellectual Property And Competition Law written by Josef Drexl 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 2010-01-01 with Law categories.
The volume offers an outstanding collection of studies on the interaction of IP and competition policy and is highly recommended for academics, graduate students, and practitioners with an interest in more theoretical studies. Ioannis Lianos, World Competition Each chapter in the Research Handbook on Intellectual Property and Competition Law is written so lucidly that it will be of great interest to law professors and post graduate students of intellectual property and competition law, as well as those interested in innovation and competition theory, and legal practices in intellectual property and competition law. Madhu Sahni, Journal of Intellectual Property Rights This is a book that delivers on its promise. With a strong cast of contributors from a variety of countries, economies and disciplines, it makes the reader wonder how any commercially attractive IP ever gets exploited at all. IPKAT Here it comes: the book that I have been waiting for! This will surely be an inspiring source of knowledge in my Masters Programme in European Intellectual Property Law at Stockholm University. While promoting intellectual property protection as an important means for innovations and cultural developments, a critical analysis and a flexible approach to the needs for free creative space and effective competition is crucial. As this book so well illustrates, this delicate balance is no either or. Marianne Levin, Stockholm University, Sweden This comprehensive Handbook brings together contributions from American, Canadian, European, and Japanese writers to better explore the interface between competition and intellectual property law. Issues range from the fundamental to the specific, each considered from the angle of cartels, dominant positions, and mergers. Topics covered include, among others, technology licensing, the doctrine of exhaustion, network industries, innovation, patents, and copyright. Appropriate space is devoted to the latest developments in European and American antitrust law, such as the more economic approach and the question of anti-competitive abuses of intellectual property rights. Each original chapter reflects extensive comments by all other contributors, an approach which ensures a diversity of perspectives within a systematic framework. These cutting edge articles will be of great interest to law professors and postgraduate students of intellectual property and competition law, as well as those interested in innovation and competition theory, and legal practices in intellectual property and competition law.
Conflicts Of Rights In The European Union
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Author : Aida Torres Pérez
language : en
Publisher:
Release Date : 2009
Conflicts Of Rights In The European Union written by Aida Torres Pérez and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2009 with Law categories.
Underlying the protection of human rights in Europe is a complex network of overlapping legal systems - domestic, EU, and ECHR. This book focuses on the potential for conflict to emerge between the systems where rights overlap and interpretations in different courts begin to diverge. From the perspective of EU law, where the interpretation of rights differs national courts are asked to renounce the constitutional scope of protection in favour of the scope defined by the European Court of Justice. This work presents a theory of supranational judicial authority to confront this problem, grounded in an ideal of judicial dialogue. It represents the first attempt to provide a thorough theoretical account of the value of judicial dialogue, and its potential for legitimating judicial decision-making at a supranational level. Combining theoretical rigour with attention to the practicalities of European human rights law, the book will be accessible to a broad readership of legal theorists, EU lawyers and judges involved in building inter-judicial dialogue.
Sams Teach Yourself Uml In 24 Hours
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Author : Joseph Schmuller
language : en
Publisher: Sams Publishing
Release Date : 2004
Sams Teach Yourself Uml In 24 Hours written by Joseph Schmuller and has been published by Sams Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2004 with Application software categories.
Learn UML, the Unified Modeling Language, to create diagrams describing the various aspects and uses of your application before you start coding, to ensure that you have everything covered. Millions of programmers in all languages have found UML to be an invaluable asset to their craft. More than 50,000 previous readers have learned UML with Sams Teach Yourself UML in 24 Hours. Expert author Joe Schmuller takes you through 24 step-by-step lessons designed to ensure your understanding of UML diagrams and syntax. This updated edition includes the new features of UML 2.0 designed to make UML an even better modeling tool for modern object-oriented and component-based programming. The CD-ROM includes an electronic version of the book, and Poseidon for UML, Community Edition 2.2, a popular UML modeling tool you can use with the lessons in this book to create UML diagrams immediately.
Principles Of Company Law
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Author : Harold Arthur John Ford
language : en
Publisher: Butterworth-Heinemann
Release Date : 1990
Principles Of Company Law written by Harold Arthur John Ford and has been published by Butterworth-Heinemann this book supported file pdf, txt, epub, kindle and other format this book has been release on 1990 with Corporation law categories.
Oecd G20 Base Erosion And Profit Shifting Project Measuring And Monitoring Beps Action 11 2015 Final Report
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Author : OECD
language : en
Publisher: Org. for Economic Cooperation & Development
Release Date : 2015-10-15
Oecd G20 Base Erosion And Profit Shifting Project Measuring And Monitoring Beps Action 11 2015 Final Report written by OECD and has been published by Org. for Economic Cooperation & Development this book supported file pdf, txt, epub, kindle and other format this book has been release on 2015-10-15 with categories.
There are hundreds of empirical studies finding evidence of tax-motivated profit shifting, using different data sources and estimation strategies. While measuring the scope of BEPS is challenging given its complexity and existing data limitations, a number of recent studies suggest that BEPS is responsible for significant global corporate income tax (CIT) revenue losses. This report assesses currently available data and concludes that significant limitations severely constrain economic analyses of the scale and economic impact of BEPS and improved data and methodologies are required. Noting these data limitations, a dashboard of six BEPS indicators has been constructed, using different data sources and assessing different BEPS channels. These indicators provide evidence that BEPS exists and has been increasing over time. New empirical analysis estimates that the scale of global CIT revenue losses could be between USD 100 and 240 billion annually at 2014 levels. The report also presents a toolkit to assist countries evaluate the fiscal effects of BEPS countermeasures. The research also finds significant non-fiscal economic distortions arising from BEPS. The report concludes by making recommendations regarding data and monitoring tools to improve the analysis of BEPS in the future
Addressing Base Erosion And Profit Shifting
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Author : OECD
language : en
Publisher: OECD Publishing
Release Date : 2013-02-12
Addressing Base Erosion And Profit Shifting 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 2013-02-12 with categories.
This report presents studies and data available regarding the existence and magnitude of base erosion and profit shifting (BEPS), and contains an overview of global developments that have an impact on corporate tax matters.
Prices 1964
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Author : United States. Bureau of Labor Statistics
language : en
Publisher:
Release Date : 1965
Prices 1964 written by United States. Bureau of Labor Statistics and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1965 with Consumer price indexes categories.
Eu Counter Terrorist Policies And Fundamental Rights
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Author : Christina Eckes
language : en
Publisher: Oxford University Press
Release Date : 2009-12-10
Eu Counter Terrorist Policies And Fundamental Rights written by Christina Eckes 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 2009-12-10 with Law categories.
Of individual sanctions could comply with general principles of EU law. Readership: Academics, graduate students, and practitioners interested in sanctions against individuals.
From Dual To Cooperative Federalism
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Author : Robert Schütze
language : en
Publisher: Oxford University Press
Release Date : 2009-10-15
From Dual To Cooperative Federalism written by Robert Schütze 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 2009-10-15 with Law categories.
What is the federal philosophy underlying the law-making function in the European Union? Which federal model best characterizes the European Union? This book analyses and demonstrates how the European legal order evolved from a dual federalism towards a cooperative federalist philosophy.