K Nstler Im Steuerrecht Besteuerung Ausl Ndischer K Nstler Im Rahmen Einer Filmproduktion Im Inland
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K Nstler Im Steuerrecht Besteuerung Ausl Ndischer K Nstler Im Rahmen Einer Filmproduktion Im Inland
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Author : Ralph Homuth
language : de
Publisher: BoD – Books on Demand
Release Date : 2015-07-29
K Nstler Im Steuerrecht Besteuerung Ausl Ndischer K Nstler Im Rahmen Einer Filmproduktion Im Inland written by Ralph Homuth and has been published by BoD – Books on Demand this book supported file pdf, txt, epub, kindle and other format this book has been release on 2015-07-29 with Law categories.
Deutsche Filmproduktionen werden zunehmend in einem internationalen Kontext produziert. Hierzu zählt auch die Tätigkeit von ausländischen Künstlern im Inland. Dieses Werk befasst sich mit dem Inbound-Fall und dem Quellensteuerabzug nach § 50a Einkommensteuergesetz. - Vergütungen, die von Filmherstellern, Theatern sowie allen übrigen Veranstaltern von Kunst- und Kulturveranstaltungen mittelbar oder unmittelbar an Künstler gezahlt werden, die im Ausland ansässig sind und im Inland tätig werden, unterliegen in der Bundesrepublik Deutschland diesem besonderen Steuerabzug. Im Medienbereich werden traditionell in großem Umfang freie Mitarbeiter beschäftigt. Die Abgrenzung von Arbeitnehmern und der selbständigen Tätigkeit der freiberuflichen Künstler stellt in Verbindung mit der Anwendung des deutschen Steuerrechts und ggf. einschlägiger Doppelbesteuerungsabkommen einen unübersichtlichen Dschungel dar. Dies birgt ein hohes Risiko für Fehler, aus denen Nachzahlungen bei Betriebsprüfungen resultieren können. Die verschiedenen Sachverhalte aus steuerrechtlicher Sicht korrekt zu erfassen, stellt die verantwortlichen Vergütungsschuldner regelmäßig vor große Herausforderungen. Fehleinschätzungen können zu folgenschweren Konsequenzen führen. Mit dieser Arbeit gelingt es dem Autor aufzuzeigen, wie der Steuerabzug, exemplarisch für zwei österreichische Künstler, richtig ermittelt wird und durch eine gewissenhafte Vertragsgestaltung reduziert oder sogar vermieden werden kann. Er liefert insbesondere Informationen zu der differenzierten Besteuerung von darstellenden- und werkschaffenden Künstlern, sowie den Aufteilungsmaßstäben von Gesamthonoraren nach Arbeits- und Rechtevergütung. Zudem greift er typische Fragestellungen der Praxis zu der Abgrenzung von selbständiger und nichtselbständiger Arbeit auf. Ebenso liefert er Informationen zu der Anwendung der 183-Tage-Regel und der Behandlung von Zusatzleistungstagen. Da beschränkt steuerpflichtige Künstler einen Einfluss auf die Gestaltung des Steuerabzugs, und damit ihrer individuellen Steuerlast haben, beinhaltet diese Arbeit zum Verständnis der Gesamtzusammenhänge abschließend die Darstellung ausgewählter Aspekte hinsichtlich der Veranlagung beschränkt Steuerpflichtiger. Dieses Werk hilft Künstlern, Produzenten und allen Personen, die mit Abrechnung von Künstlern betraut sind, die richtigen Entscheidungen im Hinblick auf den korrekten Steuerabzug zu treffen.
Die Besteuerung Ausl Ndischer K Nstler Und Sportler In Deutschland
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Author : Sina Augustin
language : de
Publisher: GRIN Verlag
Release Date : 2019-04-03
Die Besteuerung Ausl Ndischer K Nstler Und Sportler In Deutschland written by Sina Augustin and has been published by GRIN Verlag this book supported file pdf, txt, epub, kindle and other format this book has been release on 2019-04-03 with Business & Economics categories.
Projektarbeit aus dem Jahr 2018 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Duale Hochschule Baden-Württemberg, Villingen-Schwenningen, früher: Berufsakademie Villingen-Schwenningen, Sprache: Deutsch, Abstract: Das Ziel dieser Projektarbeit ist die Darlegung der wichtigsten Aspekte der Künstler- und Sportlerbesteuerung im deutschen Steuerrecht. Dies umfasst zum einen die Grundzüge der beschränkten Steuerpflicht im deutschen Steuerrecht, die inländischen Einkünfte nach § 49 EStG sowie die Funktionsweise des Steuerabzugsverfahrens nach § 50a EStG. Zum anderen werden ausgewählte, sich in diesem Zusammenhang oftmals ergebende Besonderheiten und Praxisprobleme erörtert und analysiert.
Wargaming For Leaders Strategic Decision Making From The Battlefield To The Boardroom
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Author : Mark L. Herman
language : en
Publisher: McGraw Hill Professional
Release Date : 2008-12-01
Wargaming For Leaders Strategic Decision Making From The Battlefield To The Boardroom written by Mark L. Herman and has been published by McGraw Hill Professional this book supported file pdf, txt, epub, kindle and other format this book has been release on 2008-12-01 with Business & Economics categories.
If you had the opportunity to probe the future, make strategic choices, and view their consequences before making expensive and irretrievable decisions, wouldn't you take advantage of it? Of course you would. And in a world of asymmetrical conflict, security threats, intense global competition, and economic uncertainty, there is an even higher premium on road-testing plans and strategies--whether they're spearheaded by government organizations, transnational corporations, or emerging megacommunities. Wargaming for Leaders provides a methodology to get at the issues that one leader, no matter how visionary, cannot grasp on his or her own. How? By bringing together the real experts on the topic at hand to wage “cognitive warfare.” Through tapping the collective wisdom surrounding an issue, experts can experience the future in a risk-free environment and find answers to questions that had not been on their radar--often with unexpected and startling results. With examples from the fields of military, corporate, and public policy, three wargaming developers from Booz Allen Hamilton deliver compelling insights on this problem-solving method, including fascinating details on how A large equipment manufacturer determined whether making a merger was strategically right for its business growth, as well as which technology investments it needed to drop A four-star U.S. general tested his war plan for Iraq and uncovered specific fixes that might have prevented a prolonged conflict An increasingly clogged air-traffic system faced a security-versus-convenience issue determined whether military airspace could be used during peak demand periods Wargaming allows organizations of every type and every size to organize information, plot out scenarios, and tap into the collective expertise of participants. The results allow everyone to identify and tackle obstacles, solve problems, and find new ways to innovate and further performance goals. Get ready for the battle of your organizational life--and prepare to reap the spoils of victory.
Projecting History
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Author : Nora M. Alter
language : en
Publisher: University of Michigan Press
Release Date : 2009-08-27
Projecting History written by Nora M. Alter and has been published by University of Michigan Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2009-08-27 with Social Science categories.
Between 1967 and 2000, film production in Germany underwent a number of significant transformations, including the birth and death of New German Cinema as well as the emergence of a new transnational cinematic practice. In Projecting History, Nora M. Alter explores the relationship between German cinematic practice and the student protests in both East and West Germany against the backdrop of the U.S. war in Vietnam in the sixties, the outbreak of terrorism in West Germany in the seventies, West Germany's rise as a significant global power in the eighties, and German reunification in the nineties. Although a central tendency of New German Cinema in the 1970s was to reduce the nation's history to the product of individuals, the films addressed in Projecting History focus not on individual protagonists, but on complex socioeconomic structures. The films, by Rainer Werner Fassbinder, Harun Farocki, Alexander Kluge, Ulrike Ottinger, Wim Wenders and others, address basic problems of German history, including its overall "peculiarity" within the European context, and, in particular, the specific ways in which the National Socialist legacy continues to haunt Germans. Nora M. Alter is Associate Professor of German, Film and Media Studies, and Women and Gender Studies at the University of Florida. A specialist in twentieth-century film, comparative literature, and cultural studies, Alter has been the recipient of a National Endowment for the Humanities Fellowship and a Howard Foundation Fellowship. She is also the author of Vietnam Protest Theatre: The Television War on Stage.
Expressionism And Film
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Author : Christian Kiening
language : en
Publisher: Indiana University Press
Release Date : 2016-03-21
Expressionism And Film written by Christian Kiening and has been published by Indiana University Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2016-03-21 with Performing Arts categories.
Expressionism and Film, originally published in German in 1926, is not only a classic of film history, but also an important work from the early phase of modern media history. Written with analytical brilliance and historical vision by a well-known contemporary of the expressionist movement, it captures Expressionism at the time of its impending conclusion—as an intersection of world view, resoluteness of form, and medial transition. Though one of the most frequently-cited works of Weimar culture, Kurtz's groundbreaking work, which is on a par with Siegfried Kracauer's From Caligari to Hitler and Lotte Eisner's The Haunted Screen, has never been published in English. Its relevance and historical contexts are analyzed in a concise afterword by the Swiss scholars Christian Kiening and Ulrich Johannes Beil.
Overcoming School Refusal
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Author : Joanne Garfi
language : en
Publisher: Australian Academic Press
Release Date : 2018-01-31
Overcoming School Refusal written by Joanne Garfi and has been published by Australian Academic Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2018-01-31 with Education categories.
School refusal affects up to 5% of children and is a complex and stressful issue for the child, their family and school. The more time a child is away from school, the more difficult it is for the child to resume normal school life. If school refusal becomes an ongoing issue it can negatively impact the child’s social and educational development. Psychologist Joanne Garfi spends most of her working life assisting parents, teachers, school counsellors, caseworkers, and community policing officers on how best to deal with school refusal. Now her experiences and expertise are available in this easy-to-read practical book. Overcoming School Refusal helps readers understand this complex issue by explaining exactly what school refusal is and provides them with a range of strategies they can use to assist children in returning to school. Areas covered include: • types of school refusers • why children refuse to go to school • symptoms • short term and long term consequences • accurate assessment • treatment options • what parents can do • what schools can do • dealing with anxious high achievers • how to help children on the autism spectrum with school refusal
Democracy In America Complete
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Author : Alexis de Tocqueville
language : en
Publisher: Library of Alexandria
Release Date : 2020-09-28
Democracy In America Complete written by Alexis de Tocqueville and has been published by Library of Alexandria this book supported file pdf, txt, epub, kindle and other format this book has been release on 2020-09-28 with Political Science categories.
Amongst the novel objects that attracted my attention during my stay in the United States, nothing struck me more forcibly than the general equality of conditions. I readily discovered the prodigious influence which this primary fact exercises on the whole course of society, by giving a certain direction to public opinion, and a certain tenor to the laws; by imparting new maxims to the governing powers, and peculiar habits to the governed. I speedily perceived that the influence of this fact extends far beyond the political character and the laws of the country, and that it has no less empire over civil society than over the Government; it creates opinions, engenders sentiments, suggests the ordinary practices of life, and modifies whatever it does not produce. The more I advanced in the study of American society, the more I perceived that the equality of conditions is the fundamental fact from which all others seem to be derived, and the central point at which all my observations constantly terminated. I then turned my thoughts to our own hemisphere, where I imagined that I discerned something analogous to the spectacle which the New World presented to me. I observed that the equality of conditions is daily progressing towards those extreme limits which it seems to have reached in the United States, and that the democracy which governs the American communities appears to be rapidly rising into power in Europe. I hence conceived the idea of the book which is now before the reader. It is evident to all alike that a great democratic revolution is going on amongst us; but there are two opinions as to its nature and consequences. To some it appears to be a novel accident, which as such may still be checked; to others it seems irresistible, because it is the most uniform, the most ancient, and the most permanent tendency which is to be found in history. Let us recollect the situation of France seven hundred years ago, when the territory was divided amongst a small number of families, who were the owners of the soil and the rulers of the inhabitants; the right of governing descended with the family inheritance from generation to generation; force was the only means by which man could act on man, and landed property was the sole source of power. Soon, however, the political power of the clergy was founded, and began to exert itself: the clergy opened its ranks to all classes, to the poor and the rich, the villein and the lord; equality penetrated into the Government through the Church, and the being who as a serf must have vegetated in perpetual bondage took his place as a priest in the midst of nobles, and not infrequently above the heads of kings. The different relations of men became more complicated and more numerous as society gradually became more stable and more civilized. Thence the want of civil laws was felt; and the order of legal functionaries soon rose from the obscurity of the tribunals and their dusty chambers, to appear at the court of the monarch, by the side of the feudal barons in their ermine and their mail. Whilst the kings were ruining themselves by their great enterprises, and the nobles exhausting their resources by private wars, the lower orders were enriching themselves by commerce. The influence of money began to be perceptible in State affairs. The transactions of business opened a new road to power, and the financier rose to a station of political influence in which he was at once flattered and despised. Gradually the spread of mental acquirements, and the increasing taste for literature and art, opened chances of success to talent; science became a means of government, intelligence led to social power, and the man of letters took a part in the affairs of the State. The value attached to the privileges of birth decreased in the exact proportion in which new paths were struck out to advancement. In the eleventh century nobility was beyond all price; in the thirteenth it might be purchased; it was conferred for the first time in 1270; and equality was thus introduced into the Government by the aristocracy itself.
Asian Nationalism In An Age Of Globalization
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Author : Roy Starrs
language : en
Publisher: Routledge
Release Date : 2013-10-23
Asian Nationalism In An Age Of Globalization written by Roy Starrs and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013-10-23 with Social Science categories.
Topics include: Government Intervention and Economic Growth in East Asia, Agricultural Nationalism in the Age of Globalization, Japan's Dominance and Multi- Racial Coalitions in Malaysia.
Elements Of Chemistry
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Author : William Allen Miller
language : en
Publisher:
Release Date : 1855
Elements Of Chemistry written by William Allen Miller and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1855 with Chemistry categories.
The Fourteen Points Speech
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Author : Woodrow Wilson
language : en
Publisher: Createspace Independent Publishing Platform
Release Date : 2017-06-17
The Fourteen Points Speech written by Woodrow Wilson and has been published by Createspace Independent Publishing Platform this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017-06-17 with categories.
This Squid Ink Classic includes the full text of the work plus MLA style citations for scholarly secondary sources, peer-reviewed journal articles and critical essays for when your teacher requires extra resources in MLA format for your research paper.