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The Law of Capital Markets in the EU

Disclosure and Enforcement

by Konstantinos Sergakis ...

Series series Corporate and Financial Law
The first textbook to focus exclusively on the law of capital markets in the EU, combining a theoretical and practical overview of the current EU legal framework applicable to capital markets, with succinct and comparative analysis of the interaction between market actors and EU law that has shaped the regulatory agenda at national and EU level. ... Read more

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The first textbook to focus exclusively on the law of capital markets in the EU, combining a theoretical and practical overview of the current EU legal framework applicable to capital markets, with succinct and comparative analysis of the interaction between market actors and EU law that has shaped the regulatory agenda at national and EU level.
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Grundlagen der Einkommensbesteuerung von Privatpersonen

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by Martin Meißner ...

Series Book 1 - Ein Einblick in das deutsche Steuerrecht
Dieses Buch ermöglicht dem Leser die Grundlagen des deutschen Steuerrechts zu verstehen. In diesem Teil der Reihe geht es ausschließlich um die Einkommensteuererklärung von Privatpersonen, jedoch ohne den umfangreichen Teil der Vermietung und Verpachtung zu beleuchten. Die Lektüre dieses Buches soll den Leser in die Lage versetzen seine Einkommensteuererklärung selbst zu erstellen bzw. ein ... Read more

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Dieses Buch ermöglicht dem Leser die Grundlagen des deutschen Steuerrechts zu verstehen. In diesem Teil der Reihe geht es ausschließlich um die Einkommensteuererklärung von Privatpersonen, jedoch ohne den umfangreichen Teil der Vermietung und Verpachtung zu beleuchten. Die Lektüre dieses Buches soll den Leser in die Lage versetzen seine Einkommensteuererklärung selbst zu erstellen bzw. ein
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International Tax Aspects of Sovereign Wealth Investors

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An increasing number of States have entered the market looking to invest resources in foreign assets. This emergence of States acting as investors, managing the wealth of a nation and competing in the marketplace with private investors, has attracted growing and wide attention. This book is the first in-depth analysis of the international tax aspects of sovereign wealth investors, and serves as a ... Read more

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An increasing number of States have entered the market looking to invest resources in foreign assets. This emergence of States acting as investors, managing the wealth of a nation and competing in the marketplace with private investors, has attracted growing and wide attention. This book is the first in-depth analysis of the international tax aspects of sovereign wealth investors, and serves as a
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The Pit Crew

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Many people dream of one day opening their own business and being their own boss. The independence, meaningful work, investment in yourself instead of another corporation hungry for money and profiting off your labour—all reasons you might pursue an entrepreneurial path. For Gary Hennessy, a small business owner on the East Coast of Canada providing administrative services to clients, a contract ... Read more

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Many people dream of one day opening their own business and being their own boss. The independence, meaningful work, investment in yourself instead of another corporation hungry for money and profiting off your labour—all reasons you might pursue an entrepreneurial path. For Gary Hennessy, a small business owner on the East Coast of Canada providing administrative services to clients, a contract
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Tax Treaty Case Law around the Globe 2018

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A Global Overview of International Tax Disputes on DTCThis book is a unique publication that gives a global overview of international tax disputes on double tax conventions and thereby fills a gap in the area of tax treaty case law. It covers the 35 most important tax treaty cases which were decided around the world in 2017. The systematic structure of each chapter allows for the easy and ... Read more

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Die elektronische Steuerbilanz

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by Rüdiger Hoffmann, Stefanie Gösele, Uwe Küpper ...

Die elektronische Steuerbilanz kommt. Das steht fest. Die Frage nach dem richtigen Startzeitpunkt ist in vielen Unternehmen allerdings ebenso unbeantwortet wie die nach dem richtigen Lösungsansatz und dem geeigneten IT-Werkzeug. Größte Sorge der Unternehmen ist dabei neben den zu erwartenden Kosten für die erstmalige Einführung und den dauerhaften Betrieb einer Softwarelösung zur Erstellung und ... Read more

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Die elektronische Steuerbilanz kommt. Das steht fest. Die Frage nach dem richtigen Startzeitpunkt ist in vielen Unternehmen allerdings ebenso unbeantwortet wie die nach dem richtigen Lösungsansatz und dem geeigneten IT-Werkzeug. Größte Sorge der Unternehmen ist dabei neben den zu erwartenden Kosten für die erstmalige Einführung und den dauerhaften Betrieb einer Softwarelösung zur Erstellung und
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by Eike Ellerbeck, Fritz Eggesiecker ...

Für faire Steuern Wenn der eine auf Einkommen 45 % Steuern zahlen muss, der andere dagegen nur 15 % oder überhaupt nichts, dann ist das unfair. Wenn Gewinne voll versteuert werden müssen, Verluste aber nur eingeschränkt abgesetzt werden können, dann ist das unfair. Wenn Steuern auf reine Inflationsgewinne gezahlt werden müssen, dann ist das unfair. Es geht jedoch auch fair. Dafür steht dieses Buch ... Read more

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Taxmann’s International Taxation

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CTC’s International Tax Compendium is a collection of incisive & in-depth articles on international taxation, which serves as a reference manual and indeed, a practice guide for its readers. The current edition of the compendium is more current, more incisive, covers a broader range of topics, and like its previous three editions, promises to be another very useful tool for the following: • Tax ... Read more

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Código do IRC - 2017

e Legislação Complementar

by Vida Económica ...

Edição prática em formato de livro de bolso que inclui o Código do IRC aprovado pelo Decreto- Lei n.o 442-B/88, de 30 de Novembro.Inclui ainda Legislação complementar e anexos:- Regime das Depreciações e Amortizações- Regime Complementar do Procedimento de Inspeção Tributária- Taxas de IRC- Tabela prática das convenções para evitar a dupla tributação celebradas por Portugal ... Read more

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OECD Multilateral Instrument for Tax Treaties

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The Multilateral Instrument (MLI) proposed in OECD BEPS Action 15 will lead to the modification of numerous tax treaties. As tax treaties can have different wording, terminology and structure, a great challenge is to find a proper way to accomplish their modification without distorting the underlying framework or triggering undesirable effects.This book analyses the MLI, which was signed by over ... Read more

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The Multilateral Instrument (MLI) proposed in OECD BEPS Action 15 will lead to the modification of numerous tax treaties. As tax treaties can have different wording, terminology and structure, a great challenge is to find a proper way to accomplish their modification without distorting the underlying framework or triggering undesirable effects.This book analyses the MLI, which was signed by over
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Death and Taxes

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by Johann van Loggerenberg ...

Nothing in life is certain, except death and taxes – or so the expression goes. And over the past two decades South African criminals and tax dodgers have come to realise this truth the hard way.Tax sleuth Johann van Loggerenberg was at the centre of many of SARS’ high-profile cases during his time there. As far as SARS is concerned all forms of income are subjected to tax, even if by ill-gotten ... Read more

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Nothing in life is certain, except death and taxes – or so the expression goes. And over the past two decades South African criminals and tax dodgers have come to realise this truth the hard way.Tax sleuth Johann van Loggerenberg was at the centre of many of SARS’ high-profile cases during his time there. As far as SARS is concerned all forms of income are subjected to tax, even if by ill-gotten
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Principles of Taxation of German Sole Proprietorships

by Jürgen Schwießelmann ...

Studienarbeit aus dem Jahr 2010 im Fachbereich Jura - Steuerrecht, Note: 2,0, FOM Hochschule für Oekonomie & Management gemeinnützige GmbH, München früher Fachhochschule, Sprache: Deutsch, Abstract: This assignment is dealing with the topic Principles of taxation of German Sole Proprietorships. In the first part of the paper a brief overview of the available legal forms in Germany was given. ... Read more

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Studienarbeit aus dem Jahr 2010 im Fachbereich Jura - Steuerrecht, Note: 2,0, FOM Hochschule für Oekonomie & Management gemeinnützige GmbH, München früher Fachhochschule, Sprache: Deutsch, Abstract: This assignment is dealing with the topic Principles of taxation of German Sole Proprietorships. In the first part of the paper a brief overview of the available legal forms in Germany was given.
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CJEU - Recent Developments in Value Added Tax 2020

Series on International Tax Law, Volume 129

Edited by Karoline Spies, Georg Kofler, Michael Lang, Josef Schuch, Claus Staringer, Pasquale Pistone, Ilze Kuniga, Alexander Rust ...

The most important and recent judgments of the CJEUConsidering the ever-increasing importance of indirect taxation as a source of revenue for governments, the intensifying complexity of the legal framework, and the proliferating number of countries adopting indirect taxation, it is essential to scrutinize how the law is applied in practice. The primary driving force in this area is, undoubtedly, ... Read more

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The most important and recent judgments of the CJEUConsidering the ever-increasing importance of indirect taxation as a source of revenue for governments, the intensifying complexity of the legal framework, and the proliferating number of countries adopting indirect taxation, it is essential to scrutinize how the law is applied in practice. The primary driving force in this area is, undoubtedly,
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Transfer Pricing and Financial Transactions

Current Developments, Relevant Issues and Possible Solutions

Edited by Raffaele Petruzzi, Michael Lang ...

Transfer pricing and financial transactions: Issues and developmentsSince years, issues related to transfer pricing and intra-group financing are prominent in the agendas of both taxpayers and governments. The extreme relevance of these topics and the need to address them has attracted the interest of various international organizations for a long time. Already in 1972, the OECD emphasized that ... Read more

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Transfer pricing and financial transactions: Issues and developmentsSince years, issues related to transfer pricing and intra-group financing are prominent in the agendas of both taxpayers and governments. The extreme relevance of these topics and the need to address them has attracted the interest of various international organizations for a long time. Already in 1972, the OECD emphasized that
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Código do IRC 2014 - Anotado & Comentado

by Lexit ...

Código do IRC, atualizado até à Declaração de Retificação n.º 18/2014, de 13 de março, anotado e comentado. Inclui o Regime das Depreciações e Amortizações para efeitos do IRC (Decreto Regulamentar n.º 25/2009, de 14 de setembro). Coordenação: Glória Teixeira (Faculdade de Direito da Universidade do Porto). Este livro transpõe para o universo das p... ... Read more

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Código do IRC, atualizado até à Declaração de Retificação n.º 18/2014, de 13 de março, anotado e comentado. Inclui o Regime das Depreciações e Amortizações para efeitos do IRC (Decreto Regulamentar n.º 25/2009, de 14 de setembro). Coordenação: Glória Teixeira (Faculdade de Direito da Universidade do Porto). Este livro transpõe para o universo das p...
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Steuern kompakt 2019

Eine Einführung in die Steuerlehre

by Michael Tumpel ...

Sicher durch das Dickicht des österreichischen SteuerrechtsWie lassen sich Steuerwirkungen quantifizieren? Wie ist die steuerliche Gewinnermittlung ausgestaltet? Welchen Einfluss hat die Besteuerung auf die Wahl der Rechtsform und auf die Standortwahl? Das österreichische Steuerrecht ist einem ständigen und raschen Wandel unterworfen. Dieses Buch führt auf kompakte und benutzerfreundliche Weise ... Read more

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Sicher durch das Dickicht des österreichischen SteuerrechtsWie lassen sich Steuerwirkungen quantifizieren? Wie ist die steuerliche Gewinnermittlung ausgestaltet? Welchen Einfluss hat die Besteuerung auf die Wahl der Rechtsform und auf die Standortwahl? Das österreichische Steuerrecht ist einem ständigen und raschen Wandel unterworfen. Dieses Buch führt auf kompakte und benutzerfreundliche Weise
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Spende oder Sponsoring?

Steuerliche Auswirkungen bei der Produktion eines Werbefilms für eine steuerbegünstigte Körperschaft

by Ralph Homuth ...

Weihnachtszeit. Spendenzeit. Doch was tun, wenn es Ihnen der Cashflow ausgerechnet jetzt schwer macht, einen Scheck zu überreichen? Lassen sich ggf. freie Kapazitäten im Unternehmen nutzen, um ein eigenes Pro-dukt herzustellen und es dann werbewirksam zu übergeben? Nutzen kann auch dadurch entstehen, indem wir anderen etwas Gutes tun. Doch wie soll die Übergabe erfolgen: Als Spende oder Sponsoring ... Read more

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Weihnachtszeit. Spendenzeit. Doch was tun, wenn es Ihnen der Cashflow ausgerechnet jetzt schwer macht, einen Scheck zu überreichen? Lassen sich ggf. freie Kapazitäten im Unternehmen nutzen, um ein eigenes Pro-dukt herzustellen und es dann werbewirksam zu übergeben? Nutzen kann auch dadurch entstehen, indem wir anderen etwas Gutes tun. Doch wie soll die Übergabe erfolgen: Als Spende oder Sponsoring
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BRICS and International Tax Law

by Peter Antony Wilson ...

With the ongoing expansion of outbound foreign direct investment (FDI) in the countries representing the BRICS economic bloc (Brazil, Russia, India, China, and South Africa) - and with all of them at the same time listed among the top seven countries plagued by tax evasion and avoidance in the guise of illicit out ows - the ve governments, both individually and through cooperative initiatives, ... Read more

168,53 €

With the ongoing expansion of outbound foreign direct investment (FDI) in the countries representing the BRICS economic bloc (Brazil, Russia, India, China, and South Africa) - and with all of them at the same time listed among the top seven countries plagued by tax evasion and avoidance in the guise of illicit out ows - the ve governments, both individually and through cooperative initiatives,
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Insurance in European VAT

Current and Preferred Treatment in the Light of the New Zealand and Australian GST Systems

by Marta Papis-Almansa ...

Series series EUCOTAX Series on European Taxation
Insurance constitutes a significant part of the financial services sector and is one of the foundations of modern economy and society. In the design of tax laws, however, whether and how to tax insurance is a complex issue that has become particularly controversial in the area of value-added tax (VAT). In the European Union, as in most of the world, insurance is exempt from VAT, but New Zealand ... Read more

160,58 €

Insurance constitutes a significant part of the financial services sector and is one of the foundations of modern economy and society. In the design of tax laws, however, whether and how to tax insurance is a complex issue that has become particularly controversial in the area of value-added tax (VAT). In the European Union, as in most of the world, insurance is exempt from VAT, but New Zealand
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Taxation and Migration

Edited by Reuven S. Avi-Yonah ...

Migration has become an increasingly important phenomenon for societies, especially given its highly controversial political dimension. The complexity of the migrant integration process and its many varieties present challenges to policymakers who need high-quality information on which to base decisions. Nowhere is this necessity more pressing than in the development of relevant tax rules that ... Read more

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Migration has become an increasingly important phenomenon for societies, especially given its highly controversial political dimension. The complexity of the migrant integration process and its many varieties present challenges to policymakers who need high-quality information on which to base decisions. Nowhere is this necessity more pressing than in the development of relevant tax rules that
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Об «упрощенке» за рюмкой чая

by Наталия Морозова ...

Это книга об «упрощенке», которая не столь проста, как нам хотелось бы. Неправильное толкование некоторых понятий приводит к очень существенной переплате налога. Предприниматели-новички (ИП, учредители компаний) поймут, как работать на УСН. Опытные бухгалтера найдут неочевидные тонкие моменты.С другой стороны, книга – пошаговый «проводник» для начинающего предпринимателя, которому для успешного ... Read more

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Это книга об «упрощенке», которая не столь проста, как нам хотелось бы. Неправильное толкование некоторых понятий приводит к очень существенной переплате налога. Предприниматели-новички (ИП, учредители компаний) поймут, как работать на УСН. Опытные бухгалтера найдут неочевидные тонкие моменты.С другой стороны, книга – пошаговый «проводник» для начинающего предпринимателя, которому для успешного
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Transparenz und Informationsaustausch

Der gläserne Steuerpflichtige

Edited by Michael Lang, Peter Haunold ...

Von verstärkter Transparenz bis zum gläsernen SteuerpflichtigenWie geheim sollen Steuerdaten sein? Was ist durch das Verrechnungspreisdokumentationsgesetz zu beachten? Welche Auswirkungen hat die vermehrte Transparenz im Steuerrecht? Antworten dazu und noch mehr erfahren Sie in ”Transparenz und Informationsaustausch“.Country-by-Country Reporting oder Mandatory Disclosure Rules dominieren derzeit ... Read more

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Von verstärkter Transparenz bis zum gläsernen SteuerpflichtigenWie geheim sollen Steuerdaten sein? Was ist durch das Verrechnungspreisdokumentationsgesetz zu beachten? Welche Auswirkungen hat die vermehrte Transparenz im Steuerrecht? Antworten dazu und noch mehr erfahren Sie in ”Transparenz und Informationsaustausch“.Country-by-Country Reporting oder Mandatory Disclosure Rules dominieren derzeit
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Recommended For You

Taxation eBooks

The Law of Capital Markets in the EU

Grundlagen der Einkommensbesteuerung von Privatpersonen

International Tax Aspects of Sovereign Wealth Investors

The Pit Crew

Tax Treaty Case Law around the Globe 2018

Die elektronische Steuerbilanz

Самоучитель по налогам на доходы физлиц

Faire Steuern braucht unser Land!!!

CJEU - Recent Developments in Direct Taxation 2016

Taxmann’s International Taxation

Código do IRC - 2017

OECD Multilateral Instrument for Tax Treaties

Death and Taxes

Principles of Taxation of German Sole Proprietorships

CJEU - Recent Developments in Value Added Tax 2020

Transfer Pricing and Financial Transactions

Código do IRC 2014 - Anotado & Comentado

Steuern kompakt 2019

Spende oder Sponsoring?

BRICS and International Tax Law

Insurance in European VAT

Taxation and Migration

Об «упрощенке» за рюмкой чая

Transparenz und Informationsaustausch