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Preventing Treaty Abuse

Author: Daniel Blum
Publisher: Linde Verlag GmbH
ISBN: 3709408385
Size: 20.20 MB
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Analysis of notion, roots und measures of treaty abuse The OECD initiative on Base Erosion and Profit Shifting has put the issue of treaty abuse and the means to counter it on top of the global political agenda. Preventing treaty abuse is therefore currently one of the most debated topics in international tax law. Diverging national legal traditions in combatting abuse both under domestic and tax treaty law have led to a globally diversified legal framework in this respect and make the OECD’s agenda to harmonize these attempts even more challenging. The aim of this book is to analyze the notion of treaty abuse, its historical roots and the measures to counter it. The book’s topics cover a wide range of both policy and legal issues. The contributions’ main focus lies onanalyzing the proposals put forward by the OECD in BEPS action items 6 and 7. In addition, this book analyzes the lessons which can be learnt from the US tax treaty policy and elaborates on the effects the intensified fight against treaty abuse will have from a Non-OECD member state perspective. Also EU law is taken into account and the question raised which impact the fundamental freedoms might have on the development of new anti-avoidance rules. Finally the relation between domestic and treaty based anti-avoidance is analyzed in great detail, identifying the methodical problems of ensuring a sound and abuse safe legal framework. With this book, the authors and editors hope to contribute to the discussion on selected issues of preventing treaty abuse and the challenges they present to policy makers, judges, tax administrations and tax advisers.

Eine Kurze Geschichte Der Menschheit

Author: Yuval Noah Harari
Publisher: DVA
ISBN: 364110498X
Size: 46.99 MB
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Krone der Schöpfung? Vor 100 000 Jahren war der Homo sapiens noch ein unbedeutendes Tier, das unauffällig in einem abgelegenen Winkel des afrikanischen Kontinents lebte. Unsere Vorfahren teilten sich den Planeten mit mindestens fünf weiteren menschlichen Spezies, und die Rolle, die sie im Ökosystem spielten, war nicht größer als die von Gorillas, Libellen oder Quallen. Vor 70 000 Jahren dann vollzog sich ein mysteriöser und rascher Wandel mit dem Homo sapiens, und es war vor allem die Beschaffenheit seines Gehirns, die ihn zum Herren des Planeten und zum Schrecken des Ökosystems werden ließ. Bis heute hat sich diese Vorherrschaft stetig zugespitzt: Der Mensch hat die Fähigkeit zu schöpferischem und zu zerstörerischem Handeln wie kein anderes Lebewesen. Anschaulich, unterhaltsam und stellenweise hochkomisch zeichnet Yuval Harari die Geschichte des Menschen nach und zeigt alle großen, aber auch alle ambivalenten Momente unserer Menschwerdung.

International Tax Aspects Of Sovereign Wealth Investors

Author: Richard Snoeij
Publisher: Kluwer Law International B.V.
ISBN: 9041194339
Size: 33.47 MB
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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 comprehensive guide to designing tax policy, from a source State perspective, toward inbound sovereign wealth investment. Drawing on a wide range of relevant sources, including international instruments, domestic tax legislation, administrative practice, (international) case law and the writings of highly qualified publicists, the author fully addresses the following aspects of the subject: – the definition, functions, legal form, governance, home State tax status, etc. of sovereign wealth investors; – tax policy considerations and objectives (i.e., neutrality, equity and international attractiveness) from a source State perspective vis-à-vis foreign sovereign wealth investors; and – the potential impact of the sovereign immunity principle, bilateral tax treaties and European (Union) law on source States’ ability to achieve these tax policy objectives in relation to foreign sovereign wealth investors. The conceptual framework developed by the author will greatly assist source States in introducing new tax policy or in evaluating or reconsidering their existing tax policy vis-à-vis foreign sovereign wealth investors. In addition, practitioners, academics and (home States of) sovereign wealth investors will welcome this first authoritative analysis of an important but insufficiently understood subject in international tax.

Black S Law 9th Ed 2009

Author: West Publishing, Inc
Publisher: Bukupedia
ISBN:
Size: 29.46 MB
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Since becoming editor in chief of Black's Law Dictionary in the mid-1990s, I've tried with each successive edition-the seventh, the eighth, and now the ninth-to make the book at once both more scholarly and more practical. Anyone who cares to put this book alongside the sixth or earlier editions will discover that the book has been almost entirely rewritten, with an increase in precision and clarity. It's true that I've cut some definitions that appeared in the sixth and earlier editions. On a representative sample of two consecutive pages of the sixth can be found botulism, bouche (mouth), bough ofa tree, bought (meaning "purchased"), bouncer (referring to a nightclub employee), bourg (a village), boulevard, bourgeois, brabant (an obscure kind ofancient coin also called a crocard), brabanter (a mercenary soldier in the Middle Ages), and brachium maris (an arm of the sea). These can hardly be counted as legal terms worthy of inclusion in a true law dictionary, and Black's had been properly criticized for including headwords such as these." Meanwhile, though, within the same span of terms, I've added entries for three types of boundaries (agreed boundary, land boundary, lost boundary), as well as for bounty hunter, bounty land, bounty-land warrant, boutique (a specialized law firm), box day (a day historically set aside for filing papers in Scotland's Court of Session), box-top license (also known as a shrink-wrap license), Boykin Act (an intellectual-property statute enacted after World War II), Boyle defense (also known as the government-contractor defense), bracket system (the tax term), Bracton (the title of one of the earliest, most important English lawbooks), and Brady Act (the federal law for background checks on handgun-purchasers). And all the other entries have been wholly revised-shortened here and amplified there to bring the book into better proportion. Hence, in one brief span of entries, the sixth and the ninth editions appear to be entirely different books. That's true throughout the work. But it's not as if I've revised the book with any hostility toward historical material. In fact, I've added hundreds of Roman-law terms that had been omitted from earlier editions and retranslated all the others on grounds that current users ofthe dictionary might need to look up the meanings ofthese historical terms. But whatever appears here, in my view, should be plausibly a law-related term-and closely related to the law. Users ought to be reminded once again about the handy collection oflegal maxims in Appendix B. It is, I believe, the most comprehensive and accurate set of translated maxims to be found anywhere in print-thanks to the erudite revisions of two civillaw experts of the first rank: Professor Tony Honore of Oxford and Professor David Walker of Glasgow. A lexicographer must do what is practicable to improve each new edition ofa dictionary. One of the notable features ofthis new edition is the dating of the most common terms-that is, the parenthetical inclusion of a date to show the term's earliest known use in the English language. For researching these dates, I'm grateful to the distinguished and industrious lexicographer at the Yale Law Library, Fred R. Shapiro. "See David Mellinkoff, The Myth ofPrecision and the Law Dictionary, 31 U.C.L.A. L. Rev. 423, 440 (1983). As a lexicographer, I've learned a great deal from my friends and mentors in the field-especially the late Robert W. Burchfield, editor ofthe Oxford English Dictionary Supplement during the latter halfofthe 20th century. Like his 19th-century precursors at the Oxford English Dictionary, Burchfield had a battalion oflexicographic volunteers from around the globe to help him in his momentous work. I have tried to do the same. Because I genuinely believe in a community ofscholars- a community oflearned people who understand the cultural and historical importance ofhaving a first-rate dictionary, and are willing to playa role in producing it-I have called on volunteers to help in the production ofthis vast and complex dictionary. It has been rewarding to have so many lawyers, judges, and scholars answer the call. Take a moment, if you will, and scan the masthead on pages vi-ix. Consider that each of these contributors personally edited 30 to 50 pages ofsingle-spaced manuscript-some more than that. They suggested improved wordings and solved editorial difficulties they encountered. Consider the geographical variety of the panelists, and ponder the years of specialist knowledge they brought to their work. Look at the panel of academic contributors and notice that they are distinguished scholars ofthe highest order, many ofthem household names among lawyers. They exerted themselves not just for the betterment of this book, but for the betterment ofthe law as a whole. For this is the law dictionary that the profession has relied on for over a century. Everyone who cares about the law owes our contributors a debt ofthanks. Bryan A. Garner LawProse, Inc. Dallas, Texas April 2009

Der Gro E Ausbruch

Author: Angus Deaton
Publisher: Klett-Cotta
ISBN: 3608100741
Size: 79.38 MB
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Heute sind die Menschen gesünder, wohlhabender und sie leben länger als früher. Einem Teil der Menschheit ist »Der Große Ausbruch« aus Armut, Not, Krankheit und Entbehrung in Freiheit, Bildung, Demokratie und eine freie globale Weltwirtschaft gelungen. Dennoch nimmt die Ungleichheit zwischen Nationen und Menschen unaufhaltsam zu. Das Opus Magnum des Nobelpreisträgers beschreibt, wie Lebens- und Gesundheitsstandards sich weltweit erhöhen ließen, wenn Aufrichtigkeit und neue Fairness Einzug in die globale Weltwirtschaft hielten. Aus dem »Wohlstand der Nationen« könnte ein Wohlstand aller Nationen werden. Angus Deaton, der Träger des Wirtschaftsnobelpreises 2015, schildert die Geschichte der Weltwirtschaft überraschend neu und anders. Vor 250 Jahren bescherte die Industrielle Revolution Westeuropa und den USA nachhaltigen Aufschwung und wirtschaftlicher Fortschritt, der bis heute andauert. Viele Menschen in Großbritannien, Frankreich, den USA und Deutschland überwanden ihre Armut, eigneten sich Bildung an und gestalteten ihre Staaten freiheitlich und demokratisch um. Aber bereits damals öffnete sich die Kluft zwischen Reich und Arm. Erhellend und eindringlich entwirft der Ökonom ein Panorama überwältigender Entdeckungen und phantastischer Erfindungen: Von der Überwindung von Pest, Cholera und Epidemien, von den Errungenschaften wie Impfungen, Antibiotika, Hygiene, sauberem Trinkwasser und den Erfolgen der modernen Medizin und Technik. Dennoch holen schmerzhafte Rückschläge auch die modernen Gesellschaften – vor allem aber die Ärmsten – immer wieder ein: entsetzliche Hungersnöte, Naturkatastrophen, Drogenhandel, Krebserkrankungen und die AIDS/HIV-Epidemie auf der anderen Seite. Alternativen bieten Reformen: Die Entwicklungs- und Protektionspolitik des Westens sollte eingestellt, jedenfalls grundlegend verändert werden. Dringend müssten die Handelshemmnisse aufgehoben werden, um der ganzen globalisierten Welt ihren eigenen „Großen Ausbruch“ zu eröffnen. Unser Wohlstand ist anfällig; Umdenken und anders Handeln sind dringend erforderlich. Hatten die USA noch vor 20 Jahren einen bis dahin nie gekannten Wohlstand für viele Amerikaner erreicht, wächst das einstige Vorbild der westlichen Welt heute wirtschaftlich schleppend oder gar nicht. Die Ungleichheit unter den Amerikanern hat schlagartig zugenommen. Hingegen hat sich das Wirtschaftswachstum in Indien und China vervielfacht und das Leben von mehr als zwei Milliarden Menschen unvorstellbar verbessert. »Dieses Thema bedarf einer großen Leinwand und eines kühnen Pinselstrichs, und Angus Deaton liefert auf virtuose Weise beides.« The Economist

The Law Of Attraction

Author: Esther Hicks
Publisher: Ullstein eBooks
ISBN: 3793492028
Size: 73.33 MB
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THE LAW OF ATTRACTION - das Gesetz der Anziehung - steht im Mittelpunkt des Bestsellers THE SECRET und zahlreichen an diesen sensationellen Erfolg angelehnten Büchern. Jetzt gibt es endlich die Original-Lehre von Abraham zu diesem fundamentalen kosmischen Gesetz, vermittelt durch Esther und Jerry Hicks, auch in deutscher Übersetzung. Esther Hicks stellte diese Lehren in der Erstfassung der SECRET-DVD vor. Nach über 1,5 Millionen verkauften DVDs in den USA wurde der Film überarbeitet und Esther Hicks daraus entfernt. Das Geheimnis ist gar kein Geheimnis, sagt Abraham. Das Gesetz der Anziehung ist eine einfache und für jeden nachvollziehbare Wahrheit: Was wir aussenden, bekommen wir auch zurück. Unglück zieht Unglück an, Glück zieht Glück an. Wie diese einfache Erkenntnis das Leben verändern kann, zeigt THE LAW OF ATTRACTION. Entdecken Sie auch das Hörbuch zu diesem Titel!