Marten Ortlinghaus analysiert die Steuerbelastungen bei (grenzüberschreitenden) unentgeltlichen Übertragungen von Anteilen an einer Kapitalgesellschaft sowie einer Forderung gegen diese in ausgewählten Staaten (BRD, GB, A, CH). Damit einhergehende Doppel- und Mehrfachbesteuerungen bzw....

Ob Prohibition, Staatsmonopol oder Lizenzsystem, der Schlüssel zu einer effektiven Regulierung des Onlineglücksspielmarktes ist die Rechtsdurchsetzung. Es werden die sehr unterschiedlichen Regulierungsmodelle von acht europäischen Ländern hinsichtlich ihrer Ausgestaltung und ihrer...

1.Introduction -- 2.The economic impact of Single Market membership on the EU enlargement countries -- 3. FDI as force of convergence in the CESEE countries -- 4.The impact of EU cohesion funds on macroeconomic development in the Visegrad countries after the 2008-2009 financial crisis -- 5. The...

Consistency and Viability of Capitalist Economic Systems develops an original analytical framework to understand the relationship between the economic, political, and ideological structures, the external environment, and the process of reform that give rise to certain economic systems by...

This book examines the need for greater legal coherence within international trade negotiations between the European Union (EU) and external trade relations. An introspective analysis of EU trade law and policy is presented that highlights the complex issue of EU unity. A particular focus is...

1. Introduction -- 2. Rural Tourism as a Tool for Sustainable Development - Lessons Learned in Estonia -- 3. From Communism to Capitalism: The Transition of Bulgarian Tourism Sector and Contemporary Discourses -- 4. From Centrally-Driven Variations to Market-Driven Development: Models of Urban...

1. Introduction -- 2. Crop and Livestock Production Responses to Rainfall and Temperature Variation in West Africa -- 3. Agriculture and Food Security in West Africa: Assessing the Feasibility of Realizing the UN SDG 2 -- 4. Improving Agricultural Production and Farm Management Practices and its...

Research Approaches and Objectives of Project NEMo -- The Future of Mobility in Rural Areas: Participation and Co-creation in a Real-world laboratory -- The Social Practice of Community Mobility in Rural Areas -- From Empirical Data to Operational Models: An Approach for the Development of a...

The Role of Brazilian Entrepreneurship in the Global Economy -- Microentrepreneurship in Brazil: Mind the Gap -- Surfing the Amazon: Exploring Surf Tourism and Lifestyle Entrepreneurship in Brazil -- Academic Entrepreneurship in Brazilian Universities -- Entrepreneurial Framework Conditions in...

Chapter 1: Introduction -- Chapter 2: Development of MSMEs and Their Main Constraints -- Chapter 3: Internationalization -- Chapter 4: Women Entrepreneurs -- Chapter 5: MSMEs in Times of Economic Crisis Chapter 6: Development of Financial Technology with Reference to Peer-to-Peer (P2P) Lending...