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Dual Income Tax

Author: SACHVERSTÄNDIGENRAT
Publisher: Springer Science & Business Media
ISBN: 9783790820522
Size: 29.68 MB
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In its Annual Report 2003/2004, the German Council of Economic Experts launched a dual income tax as an option for a fundamental tax reform in Germany. In February 2005, the German government appointed the Council to prepare a detailed report on economic effects of a business tax reform, with special emphasis on a dual income tax. With regard to the latter, conceptual problems of tax law and of tax administration were to be addressed as well as possible transitional problems when implementing a dual income tax. This book presents an English version of the original report completed in April 2006.

Comparative Income Taxation

Author: Hugh J. Ault
Publisher: Kluwer Law International
ISBN: 904113204X
Size: 32.79 MB
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The purpose of this book is to compare different solutions adopted by nine industrialized countries to common problems of income tax design. As in other legal domains, comparative study of income taxation can provide fresh perspectives from which to examine a particular national system. Increasing economic globalization also makes understanding foreign tax systems relevant to a growing set of transnational business transactions. Comparative study is, however, notoriously difficult. Full understanding of a foreign tax system may require mastery not only of a foreign language, but also of foreign business and legal cultures. It would be the work of a lifetime for a single individual to achieve that level of understanding of the nine income taxes compared in this volume. Suppose, however, that an international group of tax law professors, each expert in his own national system, were asked to describe how that system resolved specific problems of income tax design with respect to individuals, business organizations, and international transactions. Suppose further that the leaders of the group wove the resulting answers into a single continuous exposition, which was then reviewed and critiqued by a wider group of tax teachers. The resulting text would provide a convenient and comprehensive introduction to foreign approaches to income taxation for teachers, students, policy-makers and practitioners. That is the path followed by Hugh Ault and Brian Arnold and their collaborators in the development of this fascinating book. Henceforth, a reader interested in how other developed countries resolve such structural issues as the taxation of fringe benefits, the effect of unrealized appreciation at death, the classification of business entities, expatriation to avoid taxes, and so on, can turn to this volume for an initial answer. This book should greatly facilitate comparative analysis in teaching and writing about taxation in the US and elsewhere.

Sustainability In Innovation And Entrepreneurship

Author: Antonio Leal-Millan
Publisher: Springer
ISBN: 3319573187
Size: 10.98 MB
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This book provides a richly illustrated study of sustainability, innovation and entrepreneurship. Specifically, it examines the ways in which governmental policies and practices modify the social conditions necessary to promote innovation in businesses and by so doing impact economic development. Exploring topics such as green innovation, green customer capital, smart cities, green entrepreneurship and environmental responsibility, this book presents some of the most current research and best practices in the field. In today’s global economy, strategies, policies and practices that address the negative effects of human activity on the environment need to be incorporated into the business framework in order for companies to achieve a sustainable competitive advantage. Around the world, such changes have already resulted in a broad range of products, production methods and technical features that ensure environmental protection. At the same time, the mass media’s communication of a deteriorating earth have motivated a growing number of citizens in both developed and developing nations to modify their consumption habits towards more ecological products. Consequently, an increasing number of companies are reacting to these changes in business and legal frameworks and consumer preferences by investing in new forms of green innovation or “eco-innovation” designed to promote both environmental and corporate sustainability. For example, Hewlett-Packard eliminated lead from its welding process; Wal-Mart reduced the emissions of their suppliers; and Cisco, Dell and IBM are investing in smart grids. This volume showcases pioneering efforts among companies, citizens, and government agencies that are moving from theory to practice by placing sustainability at the core of their development strategies.

Double Taxation And The League Of Nations

Author: Sunita Jogarajan
Publisher: Cambridge University Press
ISBN: 1108381820
Size: 20.15 MB
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Modern-day tax treaties have their foundations in one of the three Model Tax Treaties developed by the League of Nations in 1928. Using previously unexplored archival material, Sunita Jogarajan provides the first in-depth examination of the development of the League's Models. This new research provides insights into questions such as the importance of double taxation versus tax evasion; the preference for source-taxation versus residence-taxation; the influence of theory and practice on the League's work; the development of bilateral rather than multilateral treaties; the influence of developing countries on the League's work; the role of Commentary in interpreting model tax treaties; and the influential factors and key individuals involved. A better understanding of the development of the original models will inform and help guide interpretation and reform of modern-day tax treaties. Additionally, this book will be of interest to scholars of international relations and the development of law at international organisations.

Oecd Economic Surveys Germany 2006

Author: OECD
Publisher: OECD Publishing
ISBN: 9264025162
Size: 20.30 MB
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This 2006 edition of OECD's periodic survey of Germany's economy finds economic activity still weak and uneven, and recommends reforms in a number of areas. Special chapters cover regaining fiscal credibility and improving public efficiency ...

Besteuerung Der Unternehmen

Author: Ulrich Schreiber
Publisher: Springer-Verlag
ISBN: 3834939846
Size: 76.99 MB
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Die Betriebswirtschaftliche Steuerlehre befasst sich mit dem Steuerrecht der Unternehmen und den davon ausgelösten Steuerwirkungen. Dieses Lehrbuch vermittelt die steuerrechtlichen Grundlagen und analysiert die Auswirkungen der Besteuerung auf unternehmerische Entscheidungen.

Tax Accounting In Germany

Author: Benedikt Zinn
Publisher: BoD – Books on Demand
ISBN: 3844102086
Size: 58.11 MB
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Book-tax conformity is an old issue in Germany. For decades, the determination of taxable income is characterized by the authoritative principle governing the traditionally close relationship between financial and tax accounting. However, book-tax differences have been growing throughout the last decades. In particular, the German Accounting Law Modernization Act (BilMoG) is seen to set a new cornerstone in the development towards an increasing divergence between financial and tax accounting. Despite the unanimous agreement of growing book-tax differences, little is so far known about the actual relationship between financial and tax accounting in Germany. In contrast to international research that has developed a variety of approaches to measure the reporting gap and investigated the information content of book-tax differences for corporate reporting behavior, empirical research on book-tax differences and their implications is rare in Germany. Based on two unique data samples the author aims to close this gap in research and, for the first time, provide empirically valid estimates of the sources and magnitude of book-tax differences in Germany. In doing so, the author also calls the information content of tax-related disclosure requirements under German GAAP into question and develops reform options that do not only take the German perspective into account, but also consider the ongoing discussion on a Common (Consolidated) Corporate Tax Base for Europe.

Company Taxation In The Asia Pacific Region India And Russia

Author: Dieter Endres
Publisher: Springer Science & Business Media
ISBN: 9783642122170
Size: 74.77 MB
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The Asian-Pacific countries as well as India and Russia offer multinational companies all the benefits of booming economies in a world of recession. However, the investor must be aware of the tax regime under which he will operate. This survey presents the rates, definitions of taxable income and the incentives available in a complete, yet concise form. It goes on to review tax minimisation strategies and concludes with a comparison of the overall tax burdens for investors in each country derived from the Devereux/Griffith formulae – a methodology well known within the EU, but applied to this region for the first time.

Oecd Economic Surveys Germany 2006

Author: OECD
Publisher: OECD Publishing
ISBN:
Size: 32.26 MB
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This 2006 edition of OECD's periodic survey of the German economy examines challenges faced by Germany including regaining fiscal credibility, improving the education system, labour market reform and fostering product market competition.