Das vorliegende Werk stellt eine ganzheitliche, wissenschaftliche Analyse des Country-by-Country Reporting (CbCR) und seiner innerstaatlichen Umsetzung dar. Dabei werden Zweifelsfragen, die Regelungen zum automatischen Informationsaustausch sowie die oekonomischen (Fehl)Interpretationsmoeglichkeiten analysiert. Sich ergebende Divergenzen der innerstaatlichen Regelung zu den OECD-Umsetzungsvorschlagen und den Vorgaben der angepassten EU-Amtshilferichtlinie werden aufgezeigt. Diesbezugliche Zweifelsfragen werden umfassend aufbereitet, um hieraus konkrete Handlungsempfehlungen fur berichtspflichtige Unternehmen abzuleiten.

This is a reproduction of a book published before 1923. This book may have occasional imperfections such as missing or blurred pages, poor pictures, errant marks, etc. that were either part of the original artifact, or were introduced by the scanning process. We believe this work is culturally important, and despite the imperfections, have elected to bring it back into print as part of our continuing commitment to the preservation of printed works worldwide. We appreciate your understanding of the imperfections in the preservation process, and hope you enjoy this valuable book. ++++ The below data was compiled from various identification fields in the bibliographic record of this title. This data is provided as an additional tool in helping to ensure edition identification: ++++ Io. Casp. Heimburgii ... Programma Quo Inquiritur An Oblatio Libelli Principi Facta Litispententiam Inducat: Auspicali Dissertationi ... Georgii Christiani Heideri ... De Kauffburae Liberae Sacrae Caesareae Maiestatis Sacrique Romani Imperii Civitatis Iurisdictione Criminali Per Totum Diffusa ... Johann Caspar Heimburg, Georg Christian Heider Schillius, 1750