Art und ihrer "Tragerkoerperschaften" eroertert. Mit dem Rechtskonstrukt des Betriebs gewerblicher Art verfolgt der Gesetzgeber das Ziel, die Wettbewerbsgleichheit in den Fallen zu gewahrleisten, in denen juristische Personen des oeffentlichen Rechts mit ihren Aktivitaten in Konkurrenz zu privatwirtschaftlichen Anbietern treten. Die vorliegende Untersuchung stellt, ausgehend von einer grundlegenden Darstellung der Abgrenzungsmerkmale von Betrieben gewerblicher Art, die sich im Rahmen der Einkommensermittlung ergebenden Zweifelsfragen dar und zeigt Loesungsansatze auf. Dabei wird insbesondere auf die Probleme, die aus der Abgrenzung des steuerpflichtigen wirtschaftlichen Bereichs von dem steuerlich unbeachtlichen hoheitlichen Bereich resultieren, eingegangen. Anschliessend wird die durch das Steuersenkungsgesetz sehr komplex gewordene Frage nach der Steuerbelastung der Betriebe gewerblicher Art und ihrer "Tragerkoerperschaften" eroertert.

Das Buch befasst sich mit aktuellen und grundsatzlichen Entwicklungen zur Einwirkung des Europaischen Rechts auf die Steuerrechtsordnungen der Mitgliedstaaten. Mittels des Anwendungsvorrangs des Unionsrechts uberlagert und pragt das Europaische Steuerrecht heute weite Teile der nationalen Steuergesetze. Europaische Grundrechte und Grundfreiheiten stehen dabei ebenso im Mittelpunkt dieses Buches wie die Frage nach Moeglichkeiten und Grenzen der Rechtsangleichung oder aktuelle Herausforderungen wie der Kampf gegen internationale Steuervermeidung. Die in diesem Buch bearbeiteten Themen reichen von aktuellen Streitfragen in der Rechtsprechung des Europaischen Gerichtshofs bis hin zu Fundamentalthemen europaischer Systembildung im Steuerrecht.

TAXES ARE OUT OF CONTROL. But the tax code provides tremendous LOOPHOLES you can use to grow your assets into a FAMILY A FORTUNE. Proper trust planning around retirement accounts can provide your loved ones with MULTI-GENERATIONAL WEALTH... but only if you plan ahead, use the RIGHT DOCUMENTS and work with the RIGHT PROFESSIONALS. WHAT YOU'LL LEARN How tax loopholes around inherited retirement accounts can avoid unnecessary taxes. How proven financial techniques can grow inherited assets exponentially. How the right kind of trust can protect this inheritance from creditors, divorce, and bad spending habits... and much, much more.

Die Treuhandanstalt hatte im Zuge der deutschen Wiedervereinigung eine ebenso unverzichtbare wie undankbare Aufgabe. Als Institution hatte sie eine ebenso neue wie gigantische Aufgabe zu bewaltigen: ohne historisches Vorbild, ohne theoretische Blaupausen, unter extremem Zeitdruck und hochfliegenden Erfolgserwartungen musste sie in schwierigster Zeit die wesentlichen Weichen stellen fur die Transformation einer ganzen Volkswirtschaft durch Privatisierung und Sanierung der staatlichen Betriebe in den Beitrittslandern. In der Ruckschau stellt sich die Arbeit der Treuhandanstalt als ein brillantes Bravourstuck deutscher Verwaltungskompetenz dar, ein mustergultiges Beispiel fur die Kraft der Improvisation und des Mutes, fur Erfindungsreichtum, Tatkraft sowie das Engagement der Beteiligten. Der 20. Todestag von Detlev Karsten Rohwedder, dem ersten Prasidenten der Treuhandanstalt, bot den Anlass fur eine Gedenkveranstaltung, die am 1. April 2011 im Bundesministerium der Finanzen stattfand, um seiner Persoenlichkeit zu gedenken, seine Leistungen fur die wirtschaftliche Wiedervereinigung Deutschlands zu wurdigen, aber auch um eine wissenschaftliche Bilanz der Arbeit der Treuhandanstalt aus rechtlicher und wirtschaftlicher Sicht zu ziehen.

In this fresh, objective, and non-argumentative volume in the Elements of International Law series, Peter Hongler combines a comprehensive overview of the technical content of the international tax law regime with an assessment of its crucial relationship to wider international law. Beginning with an assessment of legal principles and foundations, the book considers key general principles, treaty based regimes, and regional integration in tax matters. In the second half of the work Hongler places international tax law in the context of its wider relationships with human rights law, and trade and investment law. He concludes by considering major legal successes and failures and what might be done to address these.

This is an open access title available under the terms of a CC BY-NC-ND 4.0 licence. It is offered as a free PDF download from OUP and selected open access locations. This book undertakes a fundamental review of the existing international system of taxing business profit. It steps back from the current political debates on how to combat profit shifting and how taxing rights over the profits of the digitalized economy should be allocated. Instead, it starts from first principles to ask how we should evaluate a tax on business profit-and whether there is any good rationale for such a tax in the first place. It then goes on to evaluate the existing system and a number of alternatives that have been proposed. It argues that the existing system is fundamentally flawed, and that there is a need for radical reform. The key conclusion from the analysis is that there would be significant gains from a reform that moved the system towards taxing profit in the country in which a business made its sales to third parties. That conclusion informs two proposals that are put forward in detail and evaluated: the Residual Profit Allocation by Income (RPAI) and the Destination-based Cash Flow Tax (DBCFT). The book is authored by group of economists and lawyers-the Oxford International Tax Group, chaired by Michael P. Devereux. It draws insights from both economics and law-including economic theory, empirical evidence on the impact of taxes, and an examination of practical issues of implementation-to assess the existing system and to consider fundamental reforms. This book will be useful to tax policy makers, tax professionals, academics, and anyone interested in tax policy.

Fully updated each year, this resource is an excellent aid to support a first course in UK tax, or as a general introduction to this topic for non-UK based readers. Written in an accessible style with many examples, activities, and questions throughout, this textbook gives the reader a thorough understanding of the UK's taxation principles and current practices.

The property tax in the United States has never been more important. Despite numerous attempts to limit its use, the property tax remains the most significant source of tax revenue for local governments. This is the "go to" book that draws together important legal cases and related materials on the fundamental legal issues concerning valuation, tax policy, and the property tax. This collection provides an overview of the structure and function of real property taxation in the U.S. It is intended to be useful to lawyers and law students, as well as to policy makers, practitioners, and others with an interest in the property tax. Originally published in 1994, this book has been updated and reissued.

A completely updated guide to the laws and regulations governing charitable giving

This fully updated "Fifth Edition" of "The Tax Law of Charitable Giving" is the definitive resource for nonprofit lawyers, accountants, and fundraising professionals charged with navigating the increasingly complex maze of charitable giving regulations. This new edition includes: Detailed documentation and citations, including references to regulations, rulings, cases, and tax literatureAn exhaustive index allowing for quick and easy referenceAnnual supplements to keep readers apprised of the latest developments affecting tax-exempt healthcare organizations

This text examines how firms change their investment decisions in response to tax policy and concludes that firms would substantially increase their investment in plant and equipment if some of the proposals for fundamental tax reform are enacted.

The enhanced cooperation mechanism allows at least nine Member States to introduce secondary EU law which is only binding among these Member States. From an internal market perspective, enhanced cooperation laws are unique as they lie somewhere between unilateral Member State laws and uniform European Union law. The law creates harmonisation and coordination between the participating Member States, but may introduce trade obstacles in relation to non-participating Member States. This book reveals that the enhanced cooperation mechanism allows Member States to protect their harmonised values and coordination endeavours against market efficiency. Values which may not be able to justify single Member State's trade obstacles may outweigh pure internal market needs if an entire group of Member States finds these value worthy of protection. However, protection of the harmonised values can never go as far as shielding participating Member States from the negative effects of enhanced cooperation laws. The hybrid nature of enhanced cooperation laws - their nexus between the law of a single Member State and secondary EU law - also demands that these laws comply with state aid law. This book shows how the European state aid law provisions should be applied to enhanced cooperation laws. Furthermore, the book also develops a sophisticated approach to the limits non-participating Member States face in ensuring that their actions do not impede the implementation of enhanced cooperation between the participating Member States.

In 1783, a stamp duty was imposed on proprietary or 'quack' medicines. These largely useless but often dangerous remedies were immensely popular. The tax, which lasted until 1941, was imposed to raise revenue. It failed in its incidental regulatory purpose, had a negative effect in that the stamp was perceived as a guarantee of quality, and had a positive effect in encouraging disclosure of the formula. The book explains the considerable impact the tax had on chemists and druggists - how it led to an improvement in professional status, but undermined it by reinforcing their reputations as traders. The legislation imposing the tax was complex, ambiguous and never reformed. The tax authorities had to administer it, and executive practice came to dominate it. A minor, specialised, low-yield tax is shown to be of real significance in the pharmaceutical context, and of exceptional importance as a model revealing the wider impact of tax law and administration.

An essential, timesaving guide for accountants, lawyers, nonprofit executives and directors, consultants, and volunteers - Completely updated for 2022 This book is an indispensable guide to navigating the complex maze of nonprofit tax rules and regulations. A clear and fully cited description of the requirements for the various categories of tax-exempt entities from public charities, private foundations, civic associations, business leagues, and social clubs to title-holding companies and governmental entities can be found. Practical guidance on potential for income tax on revenue-producing enterprises along with explanations of many exceptions to taxability is provided. Issues raised by Internet activity, advertising, publishing, providing services, and much more are explained. This useful annual supplement for 2022 will cover any and all changes and updates to the law within the previous 12 month period and will keep accountants, attorneys, and others up-to-date for the year ahead. Features a variety of sample documents for private foundations, including penalty abatement requests and sharing space agreements Provides helpful practice aids, such as a comparison of the differences between public and private charities, charts reflecting lobbying limits for different types of entities, and listings of rulings and cases that illustrate permissible activity for each type of organizations compared to impermissible activity

Die KGaA nimmt eine besondere Stellung im deutschen Gesellschaftsrecht ein, da nach 278 AktG in einer Gesellschaft sowohl personen- als auch kapitalgesellschaftsrechtliche Beteiligungsstrukturen nebeneinander bestehen. Hierauf basieren die Probleme der Besteuerung derKGaA: Der gesellschaftsrechtlich hybride Charakter der KGaA und die damit verbundenen oekonomischen Aspekte mussen sich in der Besteuerung wiederfinden. Hieraus lassen sich die Kriterien fur eine systematische Analyse der KGaA-Besteuerung bestimmen. Die Besteuerung der personalistischen Strukturelemente muss derjenigen von Personenunternehmen entsprechen; als Vergleichsmassstab fur die Besteuerung der kapitalistischen Strukturelemente dient die Besteuerung der AG bzw. der GmbH.

In the years since the 2008 financial crisis, U.S. federal prosecutors have brought dozens of criminal cases against the world's most powerful banks, charging them with manipulating financial indices, helping their customers evade taxes, evading sanctions, and laundering money. To settle these cases, global banks like UBS, Barclays, HSBC and BNP Paribas paid tens of billions of dollars in fines. They also agreed to extensive reforms, hiring hundreds of compliance officers, spending billions on new systems, and installing independent monitors. In effect, they agreed to become worldwide enforcers of U.S. law, including financial sanctions-sometimes despite their own governments' protests. This book examines the U.S. enforcement campaign against global banks across four areas: benchmark manipulation, tax evasion, sanctions violations, and sovereign debt. It shows that U.S. prosecutors have unilaterally carved out a new role as global bank regulators, heralding a fundamental shift in how international finance is overseen. Their ability to do so stems from U.S. control over access to vital hubs of the international financial system. In some areas, unilateral U.S. actions have ushered in important multilateral reforms, such as the rise of automatic tax information exchange and better-regulated financial indices. In other areas, such as financial sanctions, unilateralism has attracted protests from other states and spurred attempts to challenge U.S. dominance of international finance.

International angelegte Steuervermeidungsstrategien von Unternehmen sind in der Vergangenheit in den Fokus der oeffentlichen Wahrnehmung geruckt. Offshore-Strukturen wurden u. a. durch multinationale Unternehmen zur Gewinnverlagerung und -verkurzung genutzt. Die OECD hat als Antwort darauf einen BEPS-Aktionsplan entwickelt, der zur Bekampfung dieser Praktiken vorsieht, dass die Gesellschaft bei Ausfuhrung einer relevanten Tatigkeit eine wirtschaftliche Substanz (Economic Substance) aufweisen muss. Die seitens der OECD aufgestellten Mindestanforderungen bilden den internationalen Standard und wurden in zahlreichen Niedrigsteuerjurisdiktionen umgesetzt. Das essential vermittelt kompakt das erforderliche Grundwissen zu Economic Substance Regulations und informiert praxisnah uber deren Umsetzung in den einzelnen Staaten.

Basiswissen und Geschaftsstrategien fur kunftige Internetstars und Influencer sowie fur Kunstler und Medienschaffende. Dieses Buch fuhrt praxisnah und verstandlich durch alle wesentlichen steuerlichen Themengebiete wie Meldepflichten, Rechtsform, Versicherungen, Einnahmen und Ausgaben u.v.m. Aufgrund der vielen steuerrechtlichen Fragen auf diesem neuen Gebiet ist es auch fur Steuerberater interessant, die sich schnell und umfassend mit der Materie vertraut machen wollen. Neben den unterschiedlichen Steuerarten und Rechtsfragen werden auch Fragen der Abgrenzung zur steuerrechtlichen Liebhaberei und die Kleinunternehmerregelung nach 19 UStG behandelt. Jedes Kapitel enthalt anschauliche Beispiele aus der beruflichen Praxis der Autoren. - Mit kommentierten Musterrechnungen und praktischen Tipps, um im Alltag Steuern zu sparen und die eigene Buchhaltung zu optimieren.

As environmental social governance (ESG) increasingly shapes the academic discourse in the European Union, Solveig Gasche provides a conceptual analysis of responsible trading in raw materials. Because the governance concept of responsible trading considers human rights and environmental standards, she defines the decisive determinants of trade in raw materials by considering the main historic, economic and regulative approaches. Illustrating and analysing the international and the German approach to implementing good guidance, strategies and governance, she further deals with the issues of conflict minerals and compliance, supply chain due diligence, corporate social responsibility, and business ethics. Corporate liability is given particular emphasis, taking into account options of contract design, transparency, and reporting as well as aspects of due diligence.