Internationale Funktionsverlagerungen Im Harmonisierten Steuerrecht Der Schweiz
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Internationale Funktionsverlagerungen Im Harmonisierten Steuerrecht Der Schweiz
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Author : Patrick Schmid
language : de
Publisher: Stämpfli Verlag
Release Date : 2024-03-12
Internationale Funktionsverlagerungen Im Harmonisierten Steuerrecht Der Schweiz written by Patrick Schmid and has been published by Stämpfli Verlag this book supported file pdf, txt, epub, kindle and other format this book has been release on 2024-03-12 with Law categories.
Multinationale Unternehmen überprüfen ständig ihre organisatorischen Strukturen und passen diese an aktuelle Entwicklungen an. Dabei können sie Funktionen unter anderem in den Bereichen Forschung & Entwicklung, Produktion, Vertrieb, Finanzierung oder Erbringung konzerninterner Dienstleistungen an neue Standorte verlagern oder diese an bestehenden Standorten zusammenfassen. Bei solchen Funktionsverlagerungen stellt sich immer die Frage, ob und in welchem Umfang daraus für das multinationale Unternehmen Steuerfolgen entstehen. Das vorliegende Buch behandelt internationale Funktionsverlagerungen im harmonisierten Steuerrecht der Schweiz und würdigt sowohl Sachverhalte im Konzernverhältnis wie auch solche in Einheitsunternehmen. Zu diesem Zweck werden zunächst die relevanten steuerrechtlichen Bestimmungen dargestellt, insbesondere die per 1. Januar 2020 eingeführten Artikel zur Aufdeckung stiller Reserven bei Beginn und Ende der Steuerpflicht. Darauf leitet der Autor eine Definition für den Funktionsbegriff her, stellt verschiedene Verlagerungsformen dar, untersucht Sonderfälle und grenzt schliesslich Funktionsverlagerungen von anderen Geschäftsvorfällen ab. Abschliessend stellt das Buch detailliert die Ermittlung der fremdvergleichskonformen Entschädigung bei internationalen Funktionsverlagerungen dar. Das Buch leistet einerseits einen wissenschaftlichen Beitrag zum Steuerrecht und eignet sich andererseits als Handbuch für Steuerberater, Steuerbehörden und Gerichte, die sich mit den Steuerfolgen von internationalen Funktionsverlagerungen beschäftigen.
Public Finance And Public Policy In The New Century
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Author : Sijbren Cnossen
language : en
Publisher: MIT Press
Release Date : 2003
Public Finance And Public Policy In The New Century written by Sijbren Cnossen and has been published by MIT Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2003 with Business & Economics categories.
The 16 essays in this book were written to celebrate the 90th birthday of Richard Musgrave and to commemorate the tenth anniversary of CES, the Center for Economic Studies at the University of Munich. Musgrave is considered to be a founding father of modern public economics. He belongs to the intellectual tradition that views government as an instrument that can be used to correct market failure and to establish the society that people want. Although his work fits within the individualistic framework of modern economics, he also draws on principles of moral philosophy.
Service Performance Measurement Us Postal Regulatory Commission Regulation Prc 2018 Edition
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Author : The Law Library
language : en
Publisher: Independently Published
Release Date : 2018-12-04
Service Performance Measurement Us Postal Regulatory Commission Regulation Prc 2018 Edition written by The Law Library and has been published by Independently Published this book supported file pdf, txt, epub, kindle and other format this book has been release on 2018-12-04 with categories.
The Law Library presents the complete text of the Service Performance Measurement (US Postal Regulatory Commission Regulation) (PRC) (2018 Edition). Updated as of May 29, 2018 The Commission is adopting a final rule on service perfomance measurement and customer satisfaction. The final rule reflects the Commission's consideration of comments on a proposed rule. Adoption of the final rule helps give effect to provisions in a 2006 federal law which, among other things, sought to increase Postal Service accountability. The Commission recognizes that exceptions from, and temporary waivers of, some reporting requirements may be appropriate. The discussion makes clear that these matters may be pursued in separate follow-up rulemakings initiated by the Postal Service. This ebook contains: - The complete text of the Service Performance Measurement (US Postal Regulatory Commission Regulation) (PRC) (2018 Edition) - A dynamic table of content linking to each section - A table of contents in introduction presenting a general overview of the structure
International Financial Law
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Author : Robert S. Rendell
language : en
Publisher:
Release Date : 1983
International Financial Law written by Robert S. Rendell and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1983 with Banks and banking, International categories.
Market Imperfections And Macroeconomic Dynamics
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Author : Jean-Olivier Hairault
language : en
Publisher: Springer Science & Business Media
Release Date : 2013-03-14
Market Imperfections And Macroeconomic Dynamics written by Jean-Olivier Hairault and has been published by Springer Science & Business Media this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013-03-14 with Business & Economics categories.
Market Imperfections and Macroeconomic Dynamics is based upon a collection of papers originally presented at the 5th Theory and Methods in Macroeconomics (T2M) meeting in Paris, France, 2002. The contributions in this volume focus on a central theme: the aggregate dynamic consequences of market imperfections. Such effects are of great interest to researchers in macroeconomics as these imperfections play a primary role in the persistence of aggregate output, the characteristics of the business cycles and the interactions of agents over time. Incorporating up-to-date techniques and methods, these contributions exemplify the remarkable progress made by macroeconomists in tackling these issues. The primary market for Market Imperfections and Macroeconomic Dynamics is academic researchers in economics and graduate students specializing in macroeconomics. Divisions of economic studies in public administration and in financial organizations will also find this book beneficial.
Taxation In A Global Economy
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Author : Andreas Haufler
language : en
Publisher: Cambridge University Press
Release Date : 2001-08-23
Taxation In A Global Economy written by Andreas Haufler 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 2001-08-23 with Business & Economics categories.
The increasing international mobility of capital, firms and consumers has begun to constrain tax policies in most OECD countries, playing a major role in reforming national tax systems. Haufler uses the theory of international taxation to consider the fundamental forces underlying this process, covering both factor and commodity taxes, as well as their interaction. Topics include a variety of different international tax avoidance strategies - capital flight, profit shifting in multinational firms, and cross-border shopping by consumers. Situations in which tax competition creates conflicting interests between countries are given particular consideration. Haufler addresses the complex issue of coordination in different areas of tax policy, with special emphasis on regional tax harmonization in the European Union. Also included is a detailed introduction to recent theoretical literature.
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.
Macroeconomics And New Macroeconomics
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Author : Bernhard Felderer
language : en
Publisher: Springer Science & Business Media
Release Date : 1992-08-21
Macroeconomics And New Macroeconomics written by Bernhard Felderer and has been published by Springer Science & Business Media this book supported file pdf, txt, epub, kindle and other format this book has been release on 1992-08-21 with Business & Economics categories.
This book gives a comprehensive account of traditional and more recent developments in macroeconomic theory. It is written primarily for students at the intermediate level. The book differs from the customary expositions in that the authors do not discuss topic by topic but orthodoxy by orthodoxy. Thus, the main approaches, like Classical theory, Keynesian theory, theory of portfolio selection, Monetarism, Rational Expectations theory, and Neokeynesian "disequilibrium" theory are presented in historical order. Each of these approaches is substantiated and criticized in a self-contained chapter, and the authors have taken great pains to bring out the relations and differences between them. A mathematical appendix reviews those mathematical facts which are especially important for macroeconomic models and serves to make the text easy to read.
Protection Against Unfair Competition
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Author :
language : en
Publisher:
Release Date : 1995
Protection Against Unfair Competition written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1995 with Industrial property categories.
Conflict Of Laws In Intellectual Property
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Author : , European Max Planck Group on Conflict of Laws in Intellectual Property
language : en
Publisher: OUP Oxford
Release Date : 2013-02-14
Conflict Of Laws In Intellectual Property written by , European Max Planck Group on Conflict of Laws in Intellectual Property and has been published by OUP Oxford this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013-02-14 with Law categories.
The Conflict of Laws in Intellectual Property (CLIP) Principles set out rules to resolve international disputes involving intellectual property rights, supplementing international and domestic law, as well as aiding lawyers to interpret the same. This work sets out the Principles alongside article-by-article analysis from authors of the Principles.