The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing....

This report contains Phase 1 and Phase 2 Global Forum Peer Reviews for France, incorporating Phase 2 ratings. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information...

The Effect of Shareholder Taxation on Ownership Concentration -- Empirical Evidence on the Effect of Shareholder Taxation -- The Effect of Shareholder Taxation on Changes in Ownership.- German Corporate Capital Gains Taxation -- German Tax Reform 2001.

The capture of the French king John II at Poitiers in 1356 marked the end of royal taxation as a temporary, wartime expedient and its beginning as an annual assessment. John Henneman's detailed treatment of war financing in the period immediately preceding, from 1322 to 1356, is the first volume...

Zusammenfassung Zur Vereinheitlichung und Fokussierung der Förderung der betrieblichen Altersvorsorge wird in jüngerer Zeit vorgeschlagen, die pauschale Besteuerungsmöglichkeit für Beiträge zur betrieblichen Altersvorsorge für Neufälle abzuschaffen und generell eine nachgelagerte...