Wechselwirkungen Zwischen Dem Deutschen Unternehmenssteuerrecht Und Den International Financial Reporting Standards
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Wechselwirkungen Zwischen Dem Deutschen Unternehmenssteuerrecht Und Den International Financial Reporting Standards
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Author : Lutz Riedel
language : de
Publisher: Cuvillier Verlag
Release Date : 2012-09-06
Wechselwirkungen Zwischen Dem Deutschen Unternehmenssteuerrecht Und Den International Financial Reporting Standards written by Lutz Riedel and has been published by Cuvillier Verlag this book supported file pdf, txt, epub, kindle and other format this book has been release on 2012-09-06 with Law categories.
Das Interesse zu dem Thema der vorliegenden Arbeit wurde im Rahmen mandatsspezifischer Problemberatung geweckt. Initialisierend wirkte die Feststellung, dass die Subsumtion realer Lebenssachverhalte unter nationales bzw. europäisches Unternehmenssteuerrecht einerseits und unter nationales bzw. europäisches Rechnungslegungsrecht andererseits oftmals zu inkonsistenten Ergebnissen führt. Diese Arbeit widmet sich der Untersuchung von Rechtsproblemen, die sich an den Berührungspunkten des nationalen bzw. europäischen Unternehmenssteuerrechts mit dem nationalen bzw. europäischen Rechnungslegungsrecht stellen. Anders ausgedrückt geht es um die Frage, inwieweit das Unternehmenssteuerrecht vom Recht der Rechnungslegung und umgekehrt beeinflusst werden. Vorab ist zu bemerken, dass der Beeinflussung deutschen Unternehmenssteuerrechts durch die internationale Rechnungslegung überwiegend mit Vehemenz entgegengetreten wird, während umgekehrt die Einwirkung des deutschen Unternehmenssteuerrechts auf die internationale Rechnungslegung weniger kritischen Beurteilungen unterliegt. Dies mag daran liegen, dass die internationale Rechnungslegung bislang nicht gerade eine juristische und schon gar keine steuerrechtliche Kerndisziplin darstellt.1 Jedoch sind das Steuerrecht als Teil des öffentlichen Rechts und die internationale Rechnungslegung als Teil des Gesellschaftsrechts miteinander verschränkte Teilrechtsordnungen, die eine ganzheitliche juristische Behandlung erfordern.2
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.
Dealing Effectively With The Challenges Of Transfer Pricing
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Author : OECD
language : en
Publisher: OECD Publishing
Release Date : 2012-01-18
Dealing Effectively With The Challenges Of Transfer Pricing 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 2012-01-18 with categories.
This report addresses the practical administration of transfer pricing programmes by tax administrations.
Taxation Of Foreign And National Enterprises
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Author :
language : en
Publisher:
Release Date : 1933
Taxation Of Foreign And National Enterprises written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1933 with categories.
Spinning The Semantic Web
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Author : Dieter Fensel
language : en
Publisher: MIT Press
Release Date : 2005
Spinning The Semantic Web written by Dieter Fensel and has been published by MIT Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2005 with Computers categories.
A guide to the Semantic Web, which will transform the Web into a structured network of resources organized by meaning and relationships.
Prelude To The Easter Rising
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Author : Reinhard R. Doerries
language : en
Publisher: Routledge
Release Date : 2014-02-04
Prelude To The Easter Rising written by Reinhard R. Doerries and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2014-02-04 with History categories.
Prelude to the Easter Rising casts light upon the clandestine activities of Sir Roger Casement in Imperial Germany from 1914 to 1916. German military intelligence and the Imperial Foreign Office had far-reaching plans to use the Irish in the war against Britain. Radical Irish-American leaders were behind Casement's mission to Berlin. It took some time for the highly sensitive and idealistic Casement to realize that neither the German General Staff nor the Imperial Chancellor was able or willing to lend full military support to the Irish. When Casement began to see that the rising would be a bloody massacre, he left for Ireland to halt the fatal development and, if necessary, sacrifice his own honour and life. The carefully edited documents contained in this volume, mostly from the German Foreign Office archives in Bonn, present a full record of Casement's activities prior to Easter 1916. Over 80 years later, these papers have lost none of their emotional intimacy.
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.
Competition Law Enforcement In The Brics And In Developing Countries
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Author : Frederic Jenny
language : en
Publisher: Springer
Release Date : 2016-06-13
Competition Law Enforcement In The Brics And In Developing Countries written by Frederic Jenny and has been published by Springer this book supported file pdf, txt, epub, kindle and other format this book has been release on 2016-06-13 with Law categories.
This contributed volume focuses on competition policy enforcement in BRICS and developing counties. It examines the role and application of economic analysis and evidence in law enforcement procedures, as well as their influence on competition authorities’ policy-making. The contributors also address topics such as recent developments in competition law and practice, institutional design, indicators of performance in enforcement, the incorporation of public interest concerns in Competition Authority objectives, procedural fairness, procurement procedures and compulsory licensing.
Reforming Company And Takeover Law In Europe
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Author : Guido Ferrarini
language : en
Publisher:
Release Date : 2004
Reforming Company And Takeover Law In Europe written by Guido Ferrarini and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2004 with Business & Economics categories.
This book examines reforms in company and takeover law, crucial to modern business and economics. Reform activity is underway in the UK, Germany, France, Italy, and most other member States of the European Union. In addition, the EU is developing its own rules and reform plans. The European13th directive was enacted in December 2003- this requires modifications of member State takeover law. The European Commission has outlined the company law action plan which will lead to important directives from 2004 to 2010. This book is the first to deal comprehensively with both the 13thdirective and the EU company law action plan, providing commentary on the action plan, and critically assessing what the future may hold. The takeover law provisions in the 13th directive, including the 'break-through' rule and the controversial level playing field for takeover activities amongstEuropean member states and between them and the United States are examined.The contributions also address a wide range of topical issues including corporate disclosure, board structure, the role of non-executive and supervisory directors, remuneration of directors, responsibility of the management and the board, personal liability of board members, auditors, and conflictsof interest.The company law action plan and the two reports of the High Level Group of Company Law Experts upon which the plan was based are reproduced in full in a useful annex.
Critical Success Factors Of Offshore Software Development Projects
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Author : Martin Wiener
language : en
Publisher: Springer Science & Business Media
Release Date : 2007-12-10
Critical Success Factors Of Offshore Software Development Projects written by Martin Wiener 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 2007-12-10 with Business & Economics categories.
Martin Wiener develops a model that comprises 29 critical success factors which are classified into four distinct groups: internal suitability, internal management, external suitability, and external management factors. He shows that the external management factors are particularly relevant for the successful implementation of an offshore software development project and that the perception of the individual critical success factors greatly depends on the company perspective.
