Beskattning

Steuerliche Gesichtspunkte sind zunehmend bei betrieblichen Entscheidungen mitzuberucksichtigen. Erschwert wird die Steuerpolitik durch das Steuerrecht, das den …

Rechtsgeschafte zwischen Kapital- sowie Personenhandelsgesellschaften und ihren Gesellschaftern beschreiben Vorgange des alltaglichen Wirtschaftslebens, die den Beteiligten die …

The authors provide a broad overview of economic aspects of commodity taxation, focussing in particular on theory and on policy applications in OECD countries. Some major papers in …

This report includes Phase 1 and Phase 2 reports for Japan, now incorporating Phase 2 ratings. The Global Forum on Transparency and Exchange of Information for Tax …

Disaster events impact Asia and the Pacific more than any other region in the world. In light of current and future climate and disaster risks, there is an urgent need to address …

The New Fiscal Sociology: Taxation in Comparative and Historical Perspective demonstrates that the study of taxation can illuminate fundamental dynamics of modern societies. The …

This volume explains and comments upon the U.S. tax and reporting rules applicable to foreign trusts. These rules were most recently changed in 1996, with new regulations, revenue …

This book was prepared mainly for specialists on the assumption that it would provide the background to an important neglected field of discussion in public finance. Since it was …

This book provides a comprehensive and systematic overview of the main topics of taxation in European law. The sequence of arguments follows an institutional logic, respecting the …

The authors of International Tax Planning are tax specialists representing both high-tax and low-tax jurisdictions. They address tax issues that impact business enterprises as well …