Dieses Werk befasst sich mit 87 Abs. 2 AktG, einer Vorschrift, die in ihrer jetzigen Form im Zuge der Finanzkrise durch das so genannte VorstAG eingefuhrt wurde und in der Literatur zum Teil auf erhebliche Ablehnung gestossen ist. Sie steht im Kontext des Prozesses zunehmender Verrechtlichung des Bereichs der aktienrechtlichen Vorstandsvergutung. Der Autor zeigt auf, inwieweit die Vorschrift in einem Spannungsverhaltnis zur allgemeinen Zivilrechtsdogmatik steht und entwickelt daraus ein eigenes, restriktives Normverstandnis. Er bettet seine Ausfuhrungen und Ansatze dabei in eine ausfuhrliche Darstellung aktienrechtlicher Grundlagen ein.

This book analyses the reform of Greece's public revenue administration promoted by its international lenders under the successive bailout agreements put in place since 2010. In particular, it shows how an integral part of the finance ministry was converted into an independent agency operating largely outside the direct control of the finance minister. The authors focus on the implementation of this major reform and demonstrate the impact of domestic decisions on the increasing specificity of the international lenders' demands and the concomitant lack of confidence in the Greek political elite's commitment to the reform package. This book helps readers understand the response to the eurozone crisis (especially, the conditionality of funding), Greece's reform capacity with a focus on its tax administration, and the expansion of the scope of non-majoritarian institutions in Western democracies.

This book explains the theoretical and policy issues associated with the taxation of financial services and includes a jurisdictional overview that illustrates alternative policy choices and the legal consequences of those choices . The book addresses the question: how can financial services in an increasingly globalized market best be taxed through VAT while avoiding economic distortions? It supports the discussion of the key practical problems that have arisen from the particular complexity of the application of VAT to financial services, and allows for the evaluation of best practice by comparing the major current reform models now being implemented.

An important feature of this book is its analysis of various contemporary issues in applied economics, distinguished by advanced theoretical research and empirical analysis focusing on Japan and Korea. The book consists of four parts, the first of which investigates economic growth and welfare, using tools of applied analysis. In Part II, it examines inequality, redistribution, and intergenerational transfers, mainly on an empirical basis. In turn, Part III explores public policy and political economics, while Part IV addresses resource and environmental economics on the basis of data from Japan and Korea. In addition to offering valuable insights, this collection of papers commemorates the 10th anniversary of academic exchange between the Japan Association for Applied Economics (JAAE) and the Korean Association for Applied Economics (KAAE).

This proceedings volume contains research trends, issues and developments in global economics and management with particular focus on the digital postindustrial economy-Economy 4.0. Featuring papers presented at the Economic and Management session of the 2018 Prospects of Fundamental Science Development International Conference (PFSD 2018) held in Tomsk, Russia, this book presents new models, methods, analyses, and approaches to different sectors of economics and management such as tax policy, labor economics, econometrics, municipal management systems, and international finance, among others. The papers are related to three main topics: Theoretical approaches to the development of Economy 4.0, the construction of a postindustrial society, and their impact on the labor market, finance, public and social values. Innovative methods and models are mentioned as well. The creation and implementation of cryptocurrencies and block chain technology. Comparative analysis of regional and institutional economics in different countries such as Russia, China, the United States and the EU, among others. Regulation, supervision, accounting and economic security measures are also explored. Featuring industry-specific case studies in sectors such as oil and gas, agriculture, pharmaceuticals, IT and ecology, this book is a useful reference for academics, students, practitioners, and scholars in economics.

In der Insolvenz u ber das Vermoegen einer KG gehoert die haftungsrechtliche Inanspruchnahme der Kommanditisten fu r den verwaltungs- und verfu gungsbefugten Insolvenzverwalter zu dessen Pflichtprogramm. Eine Analyse der diesbezu glichen Rechtsprechung und Literaturpublikationen der jungeren Vergangenheit offenbaren indes, dass dieses Pflichtprogramm eine Vielzahl von rechtlichen Schwierigkeiten in sich birgt. Der Autor eruiert dabei die wesentlichen Streitfragen und setzt sich mit Ihnen im Wege einer wissenschaftlichen Diskussion auseinander. Immer wieder treten dabei die zu erwartenden Folgen fur die Praxis in den Vordergrund der Diskussion. Berucksichtigt wird darin nicht nur die idealtypische KG, sondern auch die als KG ausgestalteten Publikumsgesellschaften sowie die GmbH & Co. KG.

This book provides a concise and pragmatic introduction to transfer pricing. Approaching the subject from an economic and business perspective, it familiarizes the reader with the basic concepts without getting sidetracked by tax law. In turn, the book draws on case studies to demonstrate the identification and application of appropriate transfer pricing methods for the most common intercompany transactions. The intuitive step-by-step guidance, together with integrated Excel-based tools, will equip the reader to ensure compliance with the arm's length principle and thus to minimize tax risk. Based on the post-BEPS OECD Guidelines, the book's content is applicable to a global context.

Es besteht kein Zweifel daran, dass Familienunternehmen fur die Gesellschaft oekonomisch vorteilhaft sind. Ob dieser Unternehmenstyp auch einen sozialen Nutzen bringt, konnte bisher nicht hinreichend beantwortet werden. Aus diesem Grund beschaftigt sich die Publikation mit dem Wirkungsgrad zwischen Familienunternehmen und dem Sozialkapital in deutschen Landkreisen und kreisfreien Stadten. Hierzu werden die Daten zu Familienunternehmen mit unterschiedlichen Sozialkapital-Indikatoren analysiert. Die Ergebnisse weisen auf einen positiven Zusammenhang zwischen der Familienunternehmensdichte und dem Sozialkapital in einer Region hin.

Prufzeiten gemass Anhang 3 des EBM sind mangels wissenschaftlicher Evaluation fur Plausibilitatsverfahren nicht verwertbar und im Rahmen von Honorarruckforderungen der Kassenarztlichen Vereinigungen rechtlich nicht nutzbar. AErzte, die mit entsprechenden Ruckforderungsbescheiden konfrontiert werden, haben gegen diese Bescheide unmittelbare Abwehranspruche aus Art. 12 Abs. 1, 14 Abs. 1 und 2 Abs. 1 GG. Dabei ist es rechtlich unerheblich, ob und in welchem Umfang einzelne AErzte gegen Prufzeiten aus Anhang 3 des EBM verstossen haben.

Taxes and Trust is the first book on taxes to focus on trust and the first work of social science to concentrate on how tax policy actually gets implemented on the ground in Poland, Russia and Ukraine. It highlights the nuances of the transitional Ukraine case and explains precisely how and why that 'borderland' country differs from the more ideal-types of coercive Russia and compliance-oriented Poland. Through nine bespoke taxpayer surveys, an unprecedented bureaucratic survey and more than fifteen years of qualitative research, the book emphasizes the building and accumulation of trust to transition from a coercive tax state to a compliant one. The context of the book will appeal to students and scholars of taxation worldwide and to those who study Russia and Eastern Europe. This title is also available as Open Access.

Mit zwei Urteilen vom 04. Juli 2017 erklarte der Bundesgerichtshof eine zwischen Kreditinstituten und Unternehmen vereinbarte Vertragsklausel uber ein "Bearbeitungsentgelt fur Vertragsschluss" fur unwirksam. Aufgrund der verbreiteten Verwendung solcher Klauseln in der Unternehmensfinanzierung und deren langjahriger Billigung durch die Rechtsprechung hat diese Entscheidung weitreichende Konsequenzen. Vor diesem Hintergrund zeigt der Autor, dass weiterhin ein praktisches Bedurfnis fur die rechtssichere Vereinbarung von Bankentgelten besteht. Am Beispiel von Entgeltklauseln stellt er dar, dass die AGB-Kontrolle im unternehmerischen Geschaftsverkehr auf flexible Gestaltungen und einen differenzierten Auslegungsmassstab angewiesen ist.

This handbook is a concise guide for all those who aim at obtaining a basic knowledge of European tax law. Designed for students, it should also be useful for experienced international tax specialists with little knowledge of European law, European law specialists who are reluctant to approach the technicalities of direct taxation and non-Europeans who deal with Europe for business or academic reasons and need to understand the foundations of European tax law. This book should also help academics without a legal background to approach the technical issues raised by European Union tax law. This edition contains selected relevant information available as of 30 June 2022. It retains all of the features and tools contained in the previous editions (including the final charts, which our readers very much appreciate). In this edition we have also included a list of relevant documents and a selection of reference textbooks on European tax law in five languages, which we found of potential interest to our readers.

This book addresses the optimization of taxation systems, a topic currently being explored by scholars all over the world. It puts forward a critical opinion on the problem and offers an original approach to solving it - through informatization. The target audience of the book includes not only scholars and experts who professionally deal with taxation optimization issues, but also representatives of public authorities, and the general public. The book offers sound and practical solutions for the informatization-based optimization of taxation systems, and its conclusions and recommendations could be used in the management of tax systems for modern economic systems and in taxation optimization for specific economic subjects - individuals and organizations alike - , ensuring a broad range of practical applications.

Taxation in Colonial America examines life in the thirteen original American colonies through the revealing lens of the taxes levied on and by the colonists. Spanning the turbulent years from the founding of the Jamestown settlement to the outbreak of the American Revolution, Alvin Rabushka provides the definitive history of taxation in the colonial era, and sets it against the backdrop of enormous economic, political, and social upheaval in the colonies and Europe. Rabushka shows how the colonists strove to minimize, avoid, and evade British and local taxation, and how they used tax incentives to foster settlement. He describes the systems of public finance they created to reduce taxation, and reveals how they gained control over taxes through elected representatives in colonial legislatures. Rabushka takes a comprehensive look at the external taxes imposed on the colonists by Britain, the Netherlands, and Sweden, as well as internal direct taxes like poll and income taxes. He examines indirect taxes like duties and tonnage fees, as well as county and town taxes, church and education taxes, bounties, and other charges. He links the types and amounts of taxes with the means of payment--be it gold coins, agricultural commodities, wampum, or furs--and he compares tax systems and burdens among the colonies and with Britain. This book brings the colonial period to life in all its rich complexity, and shows how colonial attitudes toward taxation offer a unique window into the causes of the revolution.

Im internationalen Vergleich ist die deutsche Perinatalmedizin stark fragmentiert. Der Autor unternimmt eine vergleichende Qualitatsbeurteilung dieses Leistungsbereiches. Struktur- und Prozessspezifika einzelner Krankenhauser dienen dabei als unabhangige Variablen, Ergebnisqualitatsindikatoren als abhangige Variablen. Als Datengrundlage nutzt der Autor deutsche Krankenhausqualitatsberichte, die sich als kaum konsistent erweisen. Es zeigt sich, dass Unterschiede in den Strategien der Anbieter bestehen. Im Leistungsbereich Neonatologie ist von einem Volume-Outcome-Effekt auszugehen. Auch fur Geburten mit niedrigem Risikoprofil liegen in der Gesamtschau Hinweise darauf vor, dass eine weitere Konzentration des Leistungsgeschehens die Qualitat insgesamt erhoehen koennte.

International Commercial Tax, 2nd edition takes account of the substantial developments of the last decade. With more than sixty percent new material, the book considers the outcomes of the OECD's BEPS project and the substantial consequential 2017 revisions of the OECD and UN Model tax treaties. With the continuing rise in the economic importance of non-OECD countries and the UK distancing itself from the EU, there has been a refocusing with less direct attention on UK domestic law and greater focus on the approaches of other significant countries, especially other common law jurisdictions. This provides greater flexibility as to how a particular point or issue is illustrated with practical examples. Greater attention is given to the UN Model, which is increasingly important. The book continues to compare the approach under model tax treaties with EU law and is updated with copious references and illustrations from the burgeoning jurisprudence of the EU Court.

Der verfassungsrechtlich als Erganzungsabgabe einzuordnende Solidaritatszuschlag ist seit seiner Einfuhrung politisch umstritten und immer wieder Gegenstand finanzgerichtlicher Verfahren. Ausgehend von einer historischen Darstellung des bundesstaatlichen Finanzausgleichs arbeitet der Autor zunachst verfassungsrechtliche Voraussetzungen zur Erhebung einer Erganzungsabgabe heraus, die diese Abgabe signifikant von anderen Steuern unterscheiden. Insbesondere darf eine Erganzungsabgabe nur fur einen bestimmten Zeitraum erhoben werden und bedarf eines Zwecks zur sachlichen Rechtfertigung. Anhand dieser Kriterien wird sodann die Verfassungsmassigkeit des Solidaritatszuschlags uberpruft. Der Autor kommt zu dem Ergebnis, dass der Solidaritatszuschlag verfassungswidrig ist.

In der Expertise wird der internationale wissenschaftliche Kenntnisstand zur Effektivitat verschiedener Massnahmen des Spieler- und Jugendschutzes in Form eines systematischen Reviews zusammengestellt. Im Fokus stehen dabei die seit 2012 geltenden verhaltens- und verhaltnispraventiven Massnahmen des Glucksspielstaatsvertrages. Zudem finden Interventionen Berucksichtigung, die im internationalen Kontext Wirksamkeitsnachweise erbracht haben, bislang jedoch noch nicht in die deutsche Gesetzgebung eingeflossen sind. Aus der systematischen Zusammenstellung der empirischen Befundlage fur jede einzelne Intervention ergeben sich insgesamt 16 Handlungsempfehlungen mit Relevanz fur Politik, Praxis und Forschung.

Restrukturierungsvereinbarungen, die bei aussergerichtlichen Restrukturierungen zwischen einer deutschen Aktiengesellschaft und angloamerikanisch gepragten Distressed Hedge Funds abgeschlossen werden, legen regelmassig deren Einstieg uber einen Debt to Equity Swap in die Gesellschaft schuldrechtlich fest. Dies kann einen Konflikt mit der aktienrechtlichen Organisationsverfassung hervorrufen, weil sich die verschiedenen Organe der AG gegenseitig Verhaltenspflichten auferlegen. Vor diesem Hintergrund beleuchtet die Dissertation zum einen die aktienrechtliche Zulassigkeit von Restrukturierungsvereinbarungen, zum anderen beschaftigt sie sich mit Zustimmungspflichten der verschiedenen Stakeholder zu einem in einer Restrukturierungsvereinbarung ganzheitlich festgelegten Restrukturierungskonzept.

This book is open access under a CC BY 4.0 license. This book takes a taxpayer's perspective on the relations taxation creates between people and their state. Bjoerklund Larsen proposes that in order to understand tax compliance and cheating, we have to look beyond law, psychological experiments and surveys to also include tax collectors and taxpayers' practices. The text explores the view of taxes seen as citizen's explicit economic relation to the state and implicit economic relation to all other compatriots. Bjoerklund Larsen directs our gaze onto the concept of reciprocity, which is often proposed as an explanation in tax compliance research, and explores its diverse meanings and implications ethnographically. The empirical cases are based on ethnography from two opposing tax practices in Sweden. Firstly, from a study of analysts, auditors, legal experts and managers at the Swedish Tax Agency and how they, quite successfully, strive for legitimacy in their tax collecting activities. Secondly, from fieldwork among a group of middle-aged Swedes and how they justify their purchasing work off the books - essentially tax-cheating practices. Sweden is a modern welfare society with citizens holding rational and secular values, yet trusting their government and fellow citizens. Sweden also has a high tax burden that is collected by one of its most revered governmental agencies - the Swedish Tax Agency - making it an interesting case studying tax compliance.

Seit 2007 tragt der ULG Migrationsmanagement an der Universitat Salzburg dazu bei, Studierenden eine interdisziplinar vermittelte Kompetenz im Bereich Migration zu vermitteln. Dieser Sammelband dokumentiert die wissenschaftlichen Ansatze der entsprechenden migrations-, sozial-, kultur- und religionswissenschaftlichen Module des Curriculums sowie Beitrage von Studierenden, in denen die Themenstellung ihrer Masterarbeit konzentriert vorgestellt wird. Auf diese Weise gewahrt das Buch Einblick in ein breites Spektrum von Herausforderungen, die von Fragen der Mindestsicherung, der Pflege und prekarer Beschaftigung bis zum Verstandnis von Entwicklung und zum Islamunterricht in der Schule reichen, und leistet dadurch auch einen Beitrag zur Versachlichung und Konkretisierung der Migrationsdebatte.

Over the past 30 years sustainability has become increasingly important to scholarly research and business in practice. This book explores a variety of challenges faced by businesses when becoming sustainable and how this links to economic development and its corruption, ethical and taxation implications. Showcasing an interdisciplinary approach, the chapters explore topics such as business ethics, corporate responsibility, tax governance and sustainability practice.

Maximizing reader insights into project management and handling complexity-driven risks, this book explores propagation effects, non-linear consequences, loops, and the emergence of positive properties that may occur over the course of a project. This book presents an introduction to project management and analysis of traditional project management approaches and their limits regarding complexity. It also includes overviews of recent research works about project complexity modelling and management as well as project complexity-driven issues. Moreover, the authors propose their own new approaches, new methodologies and new tools which may be used by project managers and/or researchers and/or students in the management of their projects. These new elements include project complexity definitions and frameworks, multi-criteria approaches for project complexity measurement, advanced methodologies for project management (propagation studies to anticipate potential behaviour of the project, and clustering approaches to improve coordination between project actors) and industrial case studies (automotive industry, civil engineering, railroad industry, performing arts,...) and exercises (with their solutions) which will allow readers to improve and strengthen their knowledge and skills in the management of complex and (thus) risky projects.

This book combines insights from cultural economics, public finance, and tax law, providing an accessible and comprehensive introduction in the application of tax incentives for the creative industries. It does not have a single-country focus, but instead uses the perspective and examples of various countries around the world. The book starts with a theoretical part, introducing the concepts of creative industries and of tax incentives: how can the creative industries be defined, why do governments support the creative industries and how can tax incentives be applied as policy instrument. In the globalized and digitalized world in which the creative industries operate, restrictions imposed by guidelines on harmful tax competition and state aid and regulations influencing the (im)possibility of applying tax incentives in cross-border situations have a great impact. For that reason these legal concepts are discussed as well in the theoretical part. Globalization also gives rise to questions on the cross border application of tax incentives. The example of cross border giving is discussed in this respect. The theoretical part is followed by a part that focuses on tax incentives for specific sectors of the creative industries: museums and cultural heritage, the audiovisual industries (film, tv and videogames), the art market, copyright and artists. This part uses insightful examples from various countries to illustrate the application of these tax incentives. As the book takes both an academic and a practical approach, it is of relevance to researchers, students, policy makers and readers involved in the creative industry who seek an in-depth and up-to-date overview of this alternative way for governments to support the creative industries.