Ihre E-Mail wurde erfolgreich gesendet. Bitte prüfen Sie Ihren Maileingang.

Leider ist ein Fehler beim E-Mail-Versand aufgetreten. Bitte versuchen Sie es erneut.

Vorgang fortführen?

Exportieren
Filter
  • MPI Ethno. Forsch.  (4)
  • München UB
  • Weltkulturen Museum
  • Würzburg UB
  • Regensburg UB
  • BVB
  • MEK Berlin
  • Englisch  (4)
  • Deutsch
  • 2010-2014  (4)
  • 2005-2009
  • 2000-2004
  • 1940-1944
  • 2012  (4)
  • 2003
  • Berlin, Heidelberg : Springer Berlin Heidelberg  (4)
  • USA  (4)
  • Kultur
  • Rechtswissenschaft  (4)
  • Allgemeines
  • Biologie
  • Geographie
  • Komparatistik. Außereuropäische Sprachen/Literaturen
  • Theologie/Religionswissenschaften
Datenlieferant
  • MPI Ethno. Forsch.  (4)
  • München UB
  • Weltkulturen Museum
  • Würzburg UB
  • Regensburg UB
  • +
Materialart
Sprache
  • Englisch  (4)
  • Deutsch
Erscheinungszeitraum
  • 2010-2014  (4)
  • 2005-2009
  • 2000-2004
  • 1940-1944
Jahr
Fachgebiete(RVK)
  • 1
    Online-Ressource
    Online-Ressource
    Berlin, Heidelberg : Springer Berlin Heidelberg
    ISBN: 9783642284335
    Sprache: Englisch
    Seiten: Online-Ressource (XXVIII, 103p. 45 illus, digital)
    Serie: SpringerLink
    Serie: Bücher
    Paralleltitel: Buchausg. u.d.T. Common Corporate Tax Base (CC(C)TB) and determination of taxable income
    RVK:
    Schlagwort(e): Unternehmensbesteuerung ; Körperschaftsteuer ; Besteuerungsverfahren ; Vergleich ; EU-Staaten ; Schweiz ; USA ; Public finance ; Law ; Law ; Public finance ; Europäische Union ; Rechtsvereinheitlichung ; Körperschaftsteuer ; Besteuerungsgrundlage ; Rechtsvergleich ; Europäische Union ; Rechtsvereinheitlichung ; Körperschaftsteuer ; Besteuerungsgrundlage ; Rechtsvergleich
    Kurzfassung: York Zöllkau
    Kurzfassung: The study conducted by the Centre of European Economic Research (ZEW), the University of Mannheim and Ernst Young contributes to the ongoing evaluation of the proposal for a Draft Council Directive on a Common Consolidated Corporate Tax Base (CC(C)TB) released by the European Commission on March 16, 2011. For the first time, details on the determination of taxable income under the proposed Council Directive are compared to prevailing corporate tax accounting regulations in all 27 Member States, Switzerland and the US. The study presents evidence on the scope of differences and similarities between national tax accounting regulations and the Directive's treatment in a complete, yet concise form. Based on this comprehensive comparison, it goes on to discuss remaining open questions and adjustments needed if the Directive is to be implemented in national tax law. Readers seeking a basis for taking an active part in the public debate will find a valuable source of information and a first impression of how the proposed CC(C)TB would affect corporate tax burdens in the European Union.
    Beschreibung / Inhaltsverzeichnis: Common Corporate Tax Base (CC(C)TB) and Determination of Taxable Income; Preface; Content; List of Figures; List of Tables; Abbreviations; Authors; Country Contributions; Executive Summary; Draft Council Directive on a Common Consolidated Corporate Tax Base (CCCTB); Objective of the Study; Structure of the Study; Results of Comparative Analyses (see Sections C and D.1); A Call for Clarity: Some Open Questions (see Section D.2); Summary; A. Introduction; B. Common Corporate (Consolidated) Tax Base: Some Institutional Details; B.1. The CCCTB: A Shift in Paradigm
    Beschreibung / Inhaltsverzeichnis: B.2. Advantages: Overcoming Tax Obstacles to Cross-Border ActivitiesB.3. Implementation Issues: Some Critical Comments; Formula Apportionment: Some General Issues; a.) Factors in the Formula: Intangibles; b.) Tax Administration: One-Stop-Shop; c.) Third Countries: Treatment of Outbound and Inbound Investments; Formula Apportionment and Tax Planning: In Favour of a Minimum Tax Rate; Entry to and Exit from the CCCTB: Taxation of Hidden Reserves
    Beschreibung / Inhaltsverzeichnis: C. The Determination of Taxable Income: A Comparison of the CCCTB Proposal and Current Practice in the EU Member States, Switzerland and the United StatesC.1. Methodology and Scope of the Survey; C.2. Fundamental Concepts and General Principles; C.2.1. Determination of the Tax Base: Starting Point; C.2.2. Basic Principles Underlying the Determination of the Tax Base; C.3. Elements of the Tax Base; C.3.1. Revenue; C.3.1.1. Timing of Revenue; C.3.1.2. Taxation of Unrealised Revenue; a) Financial Assets and Liabilities held for Trading; b) Long-term Contracts; c) Controlled Foreign Companies
    Beschreibung / Inhaltsverzeichnis: C.3.1.3. Capital Gainsa) Tangible Fixed Assets; b) Intangible Assets; c) Asset Replacement Reserve; C.3.2. Exempt Revenue; C.3.2.1. Profit Distributions; a) Profit Distributions from Substantial Shareholding; Domestic Shareholding; Foreign Shareholding; b) Profit Distributions from Portfolio Shareholding; Domestic Shareholding; Foreign Shareholding; C.3.2.2. Capital Gains upon the Disposal of Shares; a) Disposal of Substantial Shareholdings; Domestic Shareholding; Foreign Shareholding; b) Disposal of Portfolio Shares; C.3.2.3. Income of a Foreign Permanent Establishment
    Beschreibung / Inhaltsverzeichnis: C.3.3. Deductible ExpensesC.3.3.1. General Principles and Timing of Expenses; C.3.3.2. Stocks and Work-in-Progress; Initial Measurement; Acquisition Costs; Production Cost; Simplifying Valuation Methods; Subsequent Measurement; C.3.3.3. Bad Debt Receivables; C.3.3.4. Provisions; C.3.3.5. Pension Payments; C.3.4. Other Deductible Items; C.3.4.1. General Principles; C.3.4.2. Depreciation Base; Research and Development Costs; Improvement Cost; C.3.4.3. Low-Value Assets; C.3.4.4. Individually Depreciable Assets; Buildings; Machinery and Equipment (Long-life); Intangibles
    Beschreibung / Inhaltsverzeichnis: a. Internally Developed Intangibles
    Anmerkung: Description based upon print version of record
    URL: Volltext  (lizenzpflichtig)
    URL: Cover
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
    BibTip Andere fanden auch interessant ...
  • 2
    ISBN: 9783642227578
    Sprache: Englisch
    Seiten: Online-Ressource (XXIX, 487p, digital)
    Serie: SpringerLink
    Serie: Bücher
    Paralleltitel: Erscheint auch als Deficits in EU and US Mandatory Environmental Information Disclosure
    Paralleltitel: Buchausg. u.d.T. Bünger, Dirk Deficits in EU and US mandatory environmental information disclosure
    DDC: 344.046342
    RVK:
    Schlagwort(e): Environmental law ; Environmental protection ; Environmental pollution ; Law ; Law ; Environmental law ; Environmental protection ; Environmental pollution ; Europäische Union ; USA ; Luftverschmutzung ; Umweltinformationssystem ; Datenschutz ; Europäische Union ; USA ; Luftverschmutzung ; Umweltinformationssystem ; Datenschutz
    Kurzfassung: It is the publicity about the Pollutant Release Inventory's data which creates an incentive for firms to achieve emission reductions. Accordingly, public access to environmental information constitutes a core characteristic of the aforementioned inventory. Here, in essence, two facets arise. First, with regard to the collection, it is disputed whether such information, which may comprise confidential commercial and industrial information in the EU as well as trade secrets in the US, can be protected under fundamental and constitutional property rights respectively. Second, in the context of di
    Beschreibung / Inhaltsverzeichnis: Deficits in EU and US Mandatory Environmental Information Disclosure; 3. Ancillary Information; 4. Summary; E. Conclusion of the Chapter; 4 TRI Under US Environmental Information Laws: The Collection; IV. Role Model Solutions for the Opposite Programme; V. Requester-Driven Access to Environmental Information; D. Dissemination and Utilisation of Environmental Information; E. Outlook; Bibliography; Table of Cases; Legislation & Documents;
    Anmerkung: Description based upon print version of record
    URL: Volltext  (lizenzpflichtig)
    URL: Cover
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
    BibTip Andere fanden auch interessant ...
  • 3
    ISBN: 9783642230059
    Sprache: Englisch
    Seiten: Online-Ressource (XLI, 502p, digital)
    Ausgabe: 2nd ed. 2012
    Serie: SpringerLink
    Serie: Bücher
    Paralleltitel: Buchausg. u.d.T. German corporate governance in international and European context
    RVK:
    RVK:
    RVK:
    RVK:
    Schlagwort(e): Corporate Governance ; Führungsorganisation ; Deutschland ; Welt ; Unternehmensverfassung ; Gesellschaftsrecht ; EU-Gesellschaftsrecht ; Internationales Gesellschaftsrecht ; EU-Staaten ; OECD-Staaten ; USA ; Großbritannien ; Australien ; Commercial law ; Industrial management ; Law ; Law ; Commercial law ; Industrial management ; Deutschland ; Corporate Governance ; Europäische Union ; Deutschland ; Corporate Governance ; Europäische Union
    Kurzfassung: Matthias Caspe
    Kurzfassung: Corporate governance encompasses the free enterprise system, which is treated comprehensively in this book from a German perspective. This distinguishes the book from other books written in English in this subject area, not only because of the comprehensive way it covers German corporate law and corporate governance, but also because of the fact that it provides international and European perspectives on these important topics. This second edition is an extensively revised and updated version of the first edition, in particular with a view to the worldwide debt crisis. The authors provide readers with an overview of the unique features of German business and enterprise law and an in-depth analysis of the organs of governance of German public limited companies (general meeting, management board, supervisory board). In addition, approaches for reforms required at the international level are also suggested and discussed, including, among others, the unique interplay and dynamics of the German two-tier board model with the system of codetermination, referring to the arrangement of employees sitting on the supervisory boards of German public limited companies and private companies employing more than 500 employees; also covered are significant recent legal developments in Europe. The book highlights the core function of valuation and financial reporting at the international, European and German levels, with accounting as the documentary proof of good corporate governance. It also expands the scope of the first edition by a treatment of the German financial sector, global corporate finance and governance, and by including a new chapter on compliance of corporate governance laws, rules and standards in Germany. As far as comparative law is concerned, new developments in the area of corporate governance in the EU, the OECD Principles of Corporate Governance and corporate governance in the US, the UK and Australia are covered. The book is addressed to researchers, practitioners and basically anyone with an interest in the complex, but intriguing areas of corporate law and corporate governance. Professor Dr. Jean J. du Plessis, Deakin University, Geelong Victoria, Australia Professor Dr. Bernhard Großfeld, Muenster, Germany Professor Dr. Claus Luttermann, Catholic University of Eichstaett-Ingolstadt, Ingolstadt, Germany Professor Dr. Ingo Saenger, University of Muenster, Muenster, Germany Professor Dr. Otto Sandrock, Muenster, Germany
    Anmerkung: Includes bibliographical references and index
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
    BibTip Andere fanden auch interessant ...
  • 4
    Online-Ressource
    Online-Ressource
    Berlin, Heidelberg : Springer Berlin Heidelberg
    ISBN: 9783642295966
    Sprache: Englisch
    Seiten: Online-Ressource (IX, 1093 p, digital)
    Serie: MPI Studies on Intellectual Property and Competition Law 18
    Serie: SpringerLink
    Serie: Bücher
    Paralleltitel: Buchausg. u.d.T. Balancing copyright
    RVK:
    Schlagwort(e): Urheberrecht ; Gemeinwohl ; Vergleich ; Welt ; Argentinien ; Australien ; Belgien ; Bosnien-Herzegowina ; Brasilien ; Kanada ; Chile ; China ; Kolumbien ; Kroatien ; Zypern ; Ägypten ; Frankreich ; Deutschland ; Griechenland ; Ungarn ; Indien ; Israel ; Italien ; Japan ; Südkorea ; Litauen ; Macau ; Niederlande ; Polen ; Portugal ; Russland ; Serbien ; Singapur ; Nordeuropa ; Slowenien ; Südafrika ; Spanien ; Schweiz ; Taiwan ; Türkei ; Uganda ; Großbritannien ; USA ; Law ; Law ; Urheberrecht ; Rechtsvergleich ; Urheberrecht ; Rechtsvergleich
    Kurzfassung: How does copyright law take into account the interests of third parties, especially the general publics interest in the greatest possible dissemination of knowledge and culture? Twelve basic questions give copyright law experts from more than forty countries the opportunity to provide answers related to their national law on the following matters: categories of works and subject matter, eligibility conditions, duration, "users rights, the three-step test, misuse, differentiations between categories of right holders, TPM, and relations of copyright law to other legal areas such as fundamental rights, competition law, consumer protection law, media law etc. The standardized form of the reports makes it easy to see the impacts of copyright law in the industrialized countries as well as in emerging economies; in common-law and civil-law approaches; in countries of the Andean Community and of the European Union, as well as in countries that are not party to the WIPO Treaties. A detailed preliminary chapter provides an approachable overview of issues and results. This chapter also discusses the voice of academia, represented by the European Copyright Code of the "Wittem Group.
    Beschreibung / Inhaltsverzeichnis: Balancing of Copyright - A Survey of National Approaches; Foreword; Table of Contents; Overview; Introduction; 1. To what extent does national law differentiate in terms of the effects of copyright law: (a) according to the various work categories; (b) according to factual aspects, e.g. different markets, competitive conditions, other factual aspects; and (c)according to other criteria?; a) Differentiation according to the work categories; b) Differentiations according to factual aspects such as different market, competitive competition; c) Other factual aspects/ According to other criteria
    Beschreibung / Inhaltsverzeichnis: 2. Which of the following legal instruments are used by national copyright law in order to achieve a "balance" of interests and to what extent are they used: (a) specific preconditions or thresholds allowing a work's protection only if it surpasses a particular degree of creativity (b) period of protection; (c) specific user rights, free of charge, granted by the law in favour of third parties; (d) specific user rights granted by the law in favour of third parties subject to the payment of a...
    Beschreibung / Inhaltsverzeichnis: a) Do specific preconditions or thresholds allow for a work's protection only if it surpasses a particular degree of creativity used by national copyright law in order to achieve a "balance" of interests, and to what extent are they used?b) Are periods of protection used by national copyright law in order to achieve a "balance" of interests, and to what extent are they used?; Preliminary remarks regarding "user rights"; c) Whether user rights free of charge are used by national copyright law in order to achieve a "balance" of interests and to what extent are they used?
    Beschreibung / Inhaltsverzeichnis: d) Are user rights subject to the payment of a remuneration to the right holders used by national copyright law in order to achieve a "balance" of interests and to what extent are they used?e) Are mandatory licences - obligation to conclude a contract established by law to grant a third party specific user rights in return for payment of a fee - used by national copyright law in order to achieve a "balance" of interests and to what extent are they used?
    Beschreibung / Inhaltsverzeichnis: f) Are copyright rules on misuse used by national copyright law in order to achieve a "balance" of interests and to what extent are they used?3. Are user rights regulated abstractly or concretely, by means of a combination of the two?; 4. The three-step test; Has the three-step test been explicitly implemented in national law (legislation)?; Did it play a role in the determination of the legal standards?; Is it directly applied by judicial practice?; Is the "Declaration …" well known, and ultimately which role did it play?
    Beschreibung / Inhaltsverzeichnis: 5. If categories of works are distinguished according to Question 1, to what extent do the legal instruments in Questions 2a-f differentiate according to these categories?
    Anmerkung: Description based upon print version of record
    URL: Volltext  (lizenzpflichtig)
    URL: Cover
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
    BibTip Andere fanden auch interessant ...
Schließen ⊗
Diese Webseite nutzt Cookies und das Analyse-Tool Matomo. Weitere Informationen finden Sie hier...