The survey underpinning this invaluable work was inspired by an increasing appreciation within the EU of the need to achieve some degree of direct tax harmony. The essential starting point for such an undertaking is a set of standardized rules for the computation of EU-wide income. Company law developments point to the International Accounting Standards (IAS) / International Financial Reporting Standards (IFRS) financial statements as a basis from which to work. IFRS are now required for published group accounts and are allowed for single-company financial statements. However, as explained in the text, there are serious drawbacks to basing any form of national taxation on IFRS as they stand. IFRS are not designed with tax policy objectives in mind and change too frequently to satisfy any claim to tax legal certainty. Public debate is hampered by a general lack of knowledge of tax accounting customs in other countries, especially as reliable works are often only available in the local language. This comprehensive survey conducted by the universities of Goettingen, Mannheim, and Erlangen-Nuremberg with the support of PricewaterhouseCoopers fills that gap. For the first time, details of the tax computations for corporations from all twenty-five member states of the EU have been collated in a common format and are compared with the IFRS treatment. The book is an invaluable reference work providing the practitioner with a broad range of information on the tax accounting rules in all EU countries. The reader seeking a general impression of the scope of the problem will quickly see the amount of adjustment needed if IFRS is taken as a starting point for designing a set of common tax accounting rules. The reader seeking a basis for taking an active part in the public debate will find a wealth of detail in the Appendices showing exactly how each country computes taxable income and grants tax incentives. The work, unrivalled in the literature, addresses a major knowledge deficit; its tabular form presentation allows exact comparison between all EU countries as well as between the present rules of any one country and the IFRS requirements.

The Asian-Pacific countries as well as India and Russia offer multinational companies all the benefits of booming economies in a world of recession. However, the investor must be aware of the tax regime under which he will operate. This survey presents the rates, definitions of taxable income and the incentives available in a complete, yet concise form. It goes on to review tax minimisation strategies and concludes with a comparison of the overall tax burdens for investors in each country derived from the Devereux/Griffith formulae - a methodology well known within the EU, but applied to this region for the first time.

The Asian-Pacific countries as well as India and Russia offer multinational companies all the benefits of booming economies in a world of recession. However, the investor must be aware of the tax regime under which he will operate. This survey presents the rates, definitions of taxable income and the incentives available in a complete, yet concise form. It goes on to review tax minimisation strategies and concludes with a comparison of the overall tax burdens for investors in each country derived from the Devereux/Griffith formulae - a methodology well known within the EU, but applied to this region for the first time.

Organometallics playa key role in organic synthesis. Carbon carbon bond formation without main group and transition metal based reagents as well as catalysts is hardly imaginable, and the tremendous success in recent years in the field of stereoselective synthesis of complex biologically active com pounds would have been impossible without the advances in organometallic chemistry. From the wealth of carbon carbon bond forming reactions in organotransition metal chemistry many new methods have evolved. This was aided considerably by a deepening of our understanding of the relevant reaction mechanisms. Organometallic chemistry is the bridge par excellence between the traditional fields of inorganic and organiC chemistry. It was the intention of the "Volkswagen-Stiftung" to broaden this bridge by starting in 1986 the new interdisciplinary program "Organic Synthesis via Organo metallics." From its very beginning this program grew up after 6 years to now more than 60 projects and its encompasses besides its main topic "Organic Synthesis" mechanistic and structural aspects of organometallic chemistry as well. In a series of symposia sponsored by the "Volkswagen-Stiftung," the former of which were held in Hamburg (February 1986), Wiirzburg (October 1988) and Marburg (July 1990), a forum for intensive discussions and SCientific exchange was established. There, scientists participating in the program met with other experts form academia and from industry. The forth symposium was held in Aachen from July 15 to 18, 1992."