Wesentliche Neuerungen F R Unternehmen Durch Die Erbschaftsteuerreform 2016 In Deutschland
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Introduction To German Tax Law
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Author : Heike Jochum
language : en
Publisher:
Release Date : 2013-10
Introduction To German Tax Law written by Heike Jochum and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013-10 with Taxation categories.
Rational Lawmaking Under Review
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Author : Klaus Meßerschmidt
language : en
Publisher: Springer
Release Date : 2016-07-26
Rational Lawmaking Under Review written by Klaus Meßerschmidt and has been published by Springer this book supported file pdf, txt, epub, kindle and other format this book has been release on 2016-07-26 with Law categories.
This book explores the constitutional, legally binding dimension to legisprudence in the light of the German Federal Constitutional Court ́s approach to rational lawmaking. Over the last decades this court has been remarkably active in applying legisprudential criteria and standards when reviewing parliamentary laws. It has thus supplied observers with a unique material to analyse the lawmakers’ duty to legislate rationally, and to assess the virtues and drawbacks of this strand of judicial control in a constitutional democracy. By bringing together legislation experts and public law scholars to elaborate on ‘legisprudence under review’, this contributed volume aspires to shed light on the constitutionalisation of rational lawmaking as a controversial trend gaining ground in both national and international jurisdictions. The book is divided into five parts. Part I frames the two key issues pervading the whole collection: the intricate relationship between judicial review and democracy, on the one hand, and the possibility of improving and rationalizing the task of legislation under the current circumstances of politics, on the other. Part II provides an overview of the judicial review of rational lawmaking, laying special emphasis on the duty of legislative justification imposed on lawmakers by the German Constitutional Court. Part III is devoted to the review of the systemic rationality of legislation, in particular to the requirements of legislative consistence and coherence as developed by this court. Contributions in Part IV revolve around the judicial scrutiny of the socio-empirical elements of rational lawmaking, with the control of legislative facts and impacts and the problem of symbolic laws being the central topics. Finally, Part V draws on the German case law to discuss the links between rational lawmaking, balancing and proportionality, and the interdependence between process review and substantive review of legislation.
Co Operative Compliance A Framework From Enhanced Relationship To Co Operative Compliance
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Author : OECD
language : en
Publisher: OECD Publishing
Release Date : 2013-07-29
Co Operative Compliance A Framework From Enhanced Relationship To Co Operative Compliance 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 2013-07-29 with categories.
This report examines the relationship between large business taxpayers and revenue bodies, five years on from the publication of the FTA’s Study into the Role of Tax Intermediaries.
New Zealand Firms
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Author :
language : en
Publisher:
Release Date : 2021
New Zealand Firms written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2021 with Business enterprises 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.
Migrants Work And The Welfare State
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Author : Torben Tranæs
language : en
Publisher: University Press of Southern Denmark
Release Date : 2004
Migrants Work And The Welfare State written by Torben Tranæs and has been published by University Press of Southern Denmark this book supported file pdf, txt, epub, kindle and other format this book has been release on 2004 with Business & Economics categories.
Reporting the results of a research project by the Institute for the Study of Labor in Germany and the Rockwool Foundation Research Unit in Denmark, contributors examine the effects of immigration to those two countries on both the immigrants and the societies they that migrated to. They consider demographic trends, educational and labor market factors, and immigrants' use of the social services. They also look at crime, salaries and employment of the host population, and the financial sustainability of the welfare state. Distributed in the US by ISBS. Annotation : 2004 Book News, Inc., Portland, OR (booknews.com).
Oecd Pensions Outlook 2012
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Author : OECD
language : en
Publisher: OECD Publishing
Release Date : 2012-06-27
Oecd Pensions Outlook 2012 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 2012-06-27 with categories.
This edition looks at pension reform during the crisis and beyond, the design of automatic adjustment mechanisms, reversals of systemic pension reforms in Central and Eastern Europe, coverage of private pension systems and guarantees indefined contribution pension systems.
International Company Taxation And Tax Planning
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Author : Dieter Endres
language : en
Publisher:
Release Date : 2015
International Company Taxation And Tax Planning written by Dieter Endres and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2015 with Corporations categories.
This book provides a description and analysis of tax systems worldwide. It offers practical guidance on international planning approaches from a team of both tax practitioners and academics. In addition to references to country-specific tax legislation - including laws and rules in all EU Member States plus the United States, as well as special provisions in Australia, Japan, and elsewhere - the book discusses important ECJ decisions and various other case studies.
Communication From The Commission
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Author : European Commission
language : en
Publisher: Luxembourg : European Commission
Release Date : 1996
Communication From The Commission written by European Commission and has been published by Luxembourg : European Commission this book supported file pdf, txt, epub, kindle and other format this book has been release on 1996 with Business & Economics categories.
Commentary On The Un Convention On The International Sale Of Goods Cisg
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Author : Peter Schlechtriem
language : en
Publisher:
Release Date : 2010
Commentary On The Un Convention On The International Sale Of Goods Cisg written by Peter Schlechtriem and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2010 with Commercial law categories.