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.

This is a unique collection of essays that brings together contributions from theology, aesthetics, social and political science, philosophy and cultural theory to examine the surge in the public visibility of religion.Since the late 1980s, sociologists have been drawing our attention to an international surge in the public visibility of religion. This has increasingly challenged two central aspects of modern western European culture: first, the assumption that as we became more modern we would become more secularised and religion would disappear; and secondly, that religion and politics should occupy radically differentiated spheres in which private conviction did not exert itself within the public realm. The new visibility of religion is not simply a matter of what Keppel famously called 'The Revenge of God', that is, the resurgence of Christian, Islamic and Jewish fundamentalism. Religion is permeating western culture in many different forms from contemporary continental philosophy, the arts and the media, to the rhetoric of international politicians.This collection of essays brings together a unique collection of voices from theology, aesthetics, social and political science, philosophy and cultural theory in an exploration of four major aspects of this new visibility of religion: the revision of the secularisation thesis, the relationship between religion and violence, the new re-enchantment of reality and the return of metaphysics. The exploration is conducted through essays by and interviews with figures at the forefront of reflecting upon this major cultural shift and its implications. It is distinctively multidisciplinary, examining the phenomenon of the rise of religion in Western Europe from a number of interrelated perspectives.In recent years the study of the nature and function of religion with respect to politics has seen enormous changes. This important series provides a range of books devoted to furthering this study, and aimed at those studying and researching in this area across both disciplines.Titles in this series look specifically at the relationship between religion and political culture. Drawing upon a broad range of religious perspectives, the series is open for studies of historical as well as current phenomena in political culture. It seeks not only to inform but to provoke debate at a time when religion is gaining increasing prominence in the public realm.

This is a unique collection of essays that brings together contributions from theology, aesthetics, social and political science, philosophy and cultural theory to examine the surge in the public visibility of religion.Since the late 1980s, sociologists have been drawing our attention to an international surge in the public visibility of religion. This has increasingly challenged two central aspects of modern western European culture: first, the assumption that as we became more modern we would become more secularised and religion would disappear; and secondly, that religion and politics should occupy radically differentiated spheres in which private conviction did not exert itself within the public realm. The new visibility of religion is not simply a matter of what Keppel famously called 'The Revenge of God', that is, the resurgence of Christian, Islamic and Jewish fundamentalism. Religion is permeating western culture in many different forms from contemporary continental philosophy, the arts and the media, to the rhetoric of international politicians.This collection of essays brings together a unique collection of voices from theology, aesthetics, social and political science, philosophy and cultural theory in an exploration of four major aspects of this new visibility of religion: the revision of the secularisation thesis, the relationship between religion and violence, the new re-enchantment of reality and the return of metaphysics. The exploration is conducted through essays by and interviews with figures at the forefront of reflecting upon this major cultural shift and its implications. It is distinctively multidisciplinary, examining the phenomenon of the rise of religion in Western Europe from a number of interrelated perspectives.In recent years the study of the nature and function of religion with respect to politics has seen enormous changes. This important series provides a range of books devoted to furthering this study, and aimed at those studying and researching in this area across both disciplines.Titles in this series look specifically at the relationship between religion and political culture. Drawing upon a broad range of religious perspectives, the series is open for studies of historical as well as current phenomena in political culture. It seeks not only to inform but to provoke debate at a time when religion is gaining increasing prominence in the public realm.

This book provides an essential resource for studies in religion and politics. It is divided into three parts, beginning with an introduction outlining the contemporary relevance of reviewing the relationship between the two subject areas; a brief history of the interactions between religion and politics that have pertained both in East and the West, and the key concepts that relate these two fields. The second section comprises a selection of classic readings. Beginning with Aristotle, the readings explore the metaphor of the body and its political deployment in the mediaeval period, the concern with sovereignty in early modernity, religion and democracy in Enlightenment Europe, religion and democracy in America, nineteenth-century socialism, and twentieth-century concerns with totalitarianism and democracy. The third section comprises an introductory essay followed by eight full-length essays by contemporary thinkers, exploring key ideas that are currently at the forefront of debates concerning religion and political life. Four of these essays move beyond the 'Christian' framing behind the classical texts, to examine how key concepts from this historical legacy have impacted on Hinduism, Islam, Judaism and Buddhism. One other essay explores issues with respect to the politics of gender and liberation theology. The remaining three treat important contemporary issues as represented by three important social/cultural theorists - the state of emergency and the homo sacer, the radical nature of agape and the relationship between democracy and secularism.

This book provides an essential resource for studies in religion and politics. It is divided into three parts, beginning with an introduction outlining the contemporary relevance of reviewing the relationship between the two subject areas; a brief history of the interactions between religion and politics that have pertained both in East and the West, and the key concepts that relate these two fields. The second section comprises a selection of classic readings. This title is ideal for students of both religion and politics and general readers who are interested in the topics.