Grundlagen F R Die Konzernbesteuerung Im Schweizerischen Steuerrecht
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Grundlagen Der Konzernbesteuerung Im Schweizerischen Steuerrecht
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Author : Florian Regli
language : de
Publisher: Stämpfli Verlag
Release Date : 2021-03-18
Grundlagen Der Konzernbesteuerung Im Schweizerischen Steuerrecht written by Florian Regli and has been published by Stämpfli Verlag this book supported file pdf, txt, epub, kindle and other format this book has been release on 2021-03-18 with Law categories.
Die Besteuerung der Konzerne nach der geltenden Ordnung ist zunächst Thema dieses Buches, bevor die Grundlagen der Konzernbesteuerung im schweizerischen Steuerrecht untersucht werden. Eine fundierte Analyse der Mängel bei der Besteuerung der Konzerne bildet den Ausgangspunkt für die Betrachtung der geltenden Ordnung sowie verfassungsrechtliche Überlegungen. Der Autor hat dabei eine gleichheitsrechtlich differenzierte Besteuerung der konzernierten Unternehmung im schweizerischen Recht vor Augen. In der Folge wird der Begriff der erheblichen Konzernierung umrissen und verschiedene Gestaltungsalternativen für die Konzernbesteuerung in der Schweiz untersucht. Die Thesen, die daraus entwickelt werden und die das Buch beschliessen, gehen erstens auf das Verhältnis zwischen Steuerrecht und Konzernen ein, nehmen zweitens die steuerliche Erfassung des Konzerns als Netzwerk auf und behandeln drittens die Konzernbesteuerung nach zukünftigem Recht.
Grundlagen F R Die Konzernbesteuerung Im Schweizerischen Steuerrecht
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Author : Florian Regli
language : de
Publisher:
Release Date : 2013
Grundlagen F R Die Konzernbesteuerung Im Schweizerischen Steuerrecht written by Florian Regli and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013 with categories.
Grundlagen F R Die Konzernbesteuerung Im Schweizerischen Steuerrecht
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Author : Florian Regli
language : de
Publisher:
Release Date : 2019
Grundlagen F R Die Konzernbesteuerung Im Schweizerischen Steuerrecht written by Florian Regli 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.
Grundlagen F R Die Konzernbesteuerung Im Schweizerischen Steuerrecht
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Author : Florian Regli
language : de
Publisher: Haupt Verlag AG
Release Date : 2013
Grundlagen F R Die Konzernbesteuerung Im Schweizerischen Steuerrecht written by Florian Regli and has been published by Haupt Verlag AG this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013 with categories.
Oecd Transfer Pricing Guidelines For Multinational Enterprises And Tax Administrations 2017
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Author : OECD
language : en
Publisher: OECD Publishing
Release Date : 2017-07-10
Oecd Transfer Pricing Guidelines For Multinational Enterprises And Tax Administrations 2017 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 2017-07-10 with categories.
This consolidated version of the OECD Transfer Pricing Guidelines includes the revised guidance on safe harbours adopted in 2013, as well as the recent amendments made by the Reports on Actions 8-10 and 13 of the BEPS Actions Plan and conforming changes to Chapter IX.
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.
Tax Rules In Non Tax Agreements
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Author : Michael Lang
language : en
Publisher: IBFD
Release Date : 2012
Tax Rules In Non Tax Agreements written by Michael Lang and has been published by IBFD this book supported file pdf, txt, epub, kindle and other format this book has been release on 2012 with Law categories.
Tax rules in non-tax agreements is a topic of great relevance in practice. Yet, up to now, this area of tax law has been generally neglected by researchers. The aim of this book is to close this gap in tax law research and to analyse the provisions of international agreements and similar legal instruments under international law which provide for a special domestic law tax treatment for specific individuals and international organizations. Twenty-four national reports from countries across the globe have been compiled and are published in this volume. Seventy experts, including the authors of the national reports, convened for a joint conference on "Tax Rules in Non-Tax Agreements" in Rust (Austria) from 7-9 July 2011. The national reports focus on the interaction of tax rules in non-tax agreements with the corresponding tax treaty rules. Moreover, possible matters of dispute regarding the justification of these tax rules within the legal and political frameworks of the different states are given much attention. The objective of this book is to show the relevance of tax rules in non-tax agreements, to highlight problematic issues and to encourage future research in this important field of tax law
Oecd Guidelines For The Testing Of Chemicals Section 1 Test No 122 Determination Of Ph Acidity And Alkalinity
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Author : OECD
language : en
Publisher: OECD Publishing
Release Date : 2013-07-26
Oecd Guidelines For The Testing Of Chemicals Section 1 Test No 122 Determination Of Ph Acidity And Alkalinity 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 2013-07-26 with categories.
This Test Guideline describes the procedure for the electronic determination of pH of an undiluted aqueous solution or dispersion, the pH of a dilution of a solution or dispersion in water, or the pH of a chemical diluted to end-use concentration ...
Handbook Of Management Accounting Research
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Author : Christopher S. Chapman
language : en
Publisher: Elsevier
Release Date : 2006-12-08
Handbook Of Management Accounting Research written by Christopher S. Chapman and has been published by Elsevier this book supported file pdf, txt, epub, kindle and other format this book has been release on 2006-12-08 with Business & Economics categories.
Volume one of the Handbooks of Management Accounting Research sets the context for both Handbooks, with three chapters outlining the historical development of management accounting as a discipline and as a practice in three broad geographic settings. The bulk of the first volume then draws together a series of contributions that analyse the scholarly literature in terms of distinct intellectual and theoretical social science perspectives. The volume includes a chapter which looks at work informed by psychology as a base discipline. The volume also includes a set of chapters that seek to evaluate and explain issues of research method for the different approaches to research found within management accounting. Special pricing available if purchased as a set with Volume 2. Documents the scholarly management accounting literature Publishing both in print, and online through Science Direct International in scope
International Taxation Of Trust Income
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Author : Mark Brabazon
language : en
Publisher: Cambridge University Press
Release Date : 2019-05-02
International Taxation Of Trust Income written by Mark Brabazon 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 2019-05-02 with Law categories.
This book identifies a set of principles and corresponding tax settings that countries may apply to cross-border income derived by, through, or from a trust and will appeal to international tax practitioners, administrators, policymakers, academics, and students.