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autorstwa The Rebel Accountant ...

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Since its announcement in 2013, the Belt and Road Initiative (BRI), also known as the New Silk Road, has gradually gained international recognition. The project requires not only extensive investment in infrastructure and transportation but also an acceleration of the internationalization of multinationals and supply chains in Belt and Road countries. The project will, hopefully, lead governments ... Czytaj dalej

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The Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI) provides an innovative approach to enable countries to swiftly modify their bilateral tax treaties in order to implement measures developed in the course of the Base Erosion and Profit Shifting (BEPS) Project. MLI, the first successfully concluded multilateral tax treaty, provides ... Czytaj dalej

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Business tax strategy is at its most challenging when success ushers in the promise of major growth. At this 'moment of truth' the thorny special issues associated with international expansion loom over the fate of the company. These issues can be summarized in two words: transfer pricing. In this extended hypothetical case history, presented in narrative style with an abundance of graphic ... Czytaj dalej

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The Palgrave Handbook of European Banking Union Law

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Ergaenzungstatbestaende in der Grunderwerbsteuer

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Advanced Issues in International and European Tax Law

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Serie Książka 15 - Internationale Steuerlehre, Steuerrecht und Wirtschaftspruefung
Die Festlegung von Verrechnungspreisen zwischen international verbundenenUnternehmen gewinnt zunehmend an Bedeutung. So befasst sich nahezu jedeBetriebsprüfung bei Unternehmen mit Geschäftsbeziehungen zu verbundenenUnternehmen im Ausland mit der Angemessenheit der gewählten Verrechnungspreise. Indiesem Zusammenhang erhalten die Verrechnungspreise für die Nutzung von geistigemEigentum eine ... Czytaj dalej

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Taxing the Digital Economy

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The question of how to tax multinational companies that operate highly digitalised business models is one of the most contested areas of international taxation. The tax paid in the jurisdictions in which these companies operate has not kept pace with their immense growth and the OECD has proposed a new international tax compromise that will allocate taxing rights to market jurisdictions and remove ... Czytaj dalej

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With an accessible style and clear structure, Miranda Stewart explains how taxation finances government in the twenty-first century, exploring tax law in its historical, economic, and social context. Today, democratic tax states face an array of challenges, including the changing nature of work, the digitalisation and globalisation of the economy, and rebuilding after the fiscal crisis of the
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Anthropology and Tax

Ethnographies of Fiscal Relations

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From the perspective of individual taxpayers to international tax norm negotiators, the anthropologists in this collection explore how taxes shape our world: our social relationships and value regimes, how we exclude and include, the categories we think with, and the way we share with each other. A first of its kind, it presents an anthropological discussion about tax rooted in ethnographic work. ... Czytaj dalej

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What happens to your estate after you are gone is very much within your control. Estate planning is not only for the wealthy; it is for everyone. It is simply the process of deciding where your assets are to be distributed after you die. For those people who wish to preserve their assets for designated purposes — such as family or special charities — it becomes necessary to make special advance
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What happens to your estate after you are gone is very much within your control. Estate planning is not only for the wealthy; it is for everyone. It is simply the process of deciding where your assets are to be distributed after you die. For those people who wish to preserve their assets for designated purposes — such as family or special charities — it becomes necessary to make special advance ... Czytaj dalej

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What happens to your estate after you are gone is very much within your control. Estate planning is not only for the wealthy; it is for everyone. It is simply the process of deciding where your assets are to be distributed after you die. For those people who wish to preserve their assets for designated purposes — such as family or special charities — it becomes necessary to make special advance
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What happens to your estate after you are gone is very much within your control. Estate planning is not only for the wealthy; it is for everyone. It is simply the process of deciding where your assets are to be distributed after you die. For those people who wish to preserve their assets for designated purposes — such as family or special charities — it becomes necessary to make special advance
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77 mesures stratégiques économiques et politiques pour (enfin) rembourser la dette française

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Code de la route

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