Gerechtigkeit, Neutralität und Effizienz der Besteuerung der staatlichen Alterssicherung -- Analyse der bilateralen Regelungen zur Besteuerung der staatlichen Alterssicherung -- Europarechtliche Anforderungen an die Besteuerung der staatlichen Alterssicherung -- Schlussbetrachtung und Ausblick.

International Company Taxation -- Fundamentals of International Tax Planning -- International Corporate Tax Planning -- International Taxation and European Law -- Corporate Tax Harmonization in the European Union -- International Tax Planning and Accounting for Income Taxes

Introduction -- Background of Financial Instruments -- Guidelines for Corporate Income Taxation of Hybrid Financial Instruments -- Tax Classifications and Treatments of Hybrid Financial Instruments and the Remuneration Derived Therefrom -- Classification Conflicts and Options for Reform --...

This book provides a comprehensive analysis of the Organisation for Economic Cooperation and Development’s (OECD) war on offshore tax evasion. The authors explain the new emerging regulatory regimes on the global exchange of information to combat offshore tax evasion and analyse why Automatic...

This book covers a broad range of the most challenging topics in US international taxation laws before breaking into separate discussions of the issues related to both inbound and outbound taxes. Real examples and selected seminal cases are analysed at the end of each chapter to simplify even...

This book explores the intricate connection between the Single Market, characterized by the freedom of movement of goods, services, capital and labor within and across Europe, and the Digital Single Market, the virtual space that promotes freedom of movement of information and data. Both a...

Technologies develop rapidly and reach hurricane levels of velocity but quality E-Content and innovative applications lag behind. This book addresses the question how content industries change within a digital environment and what role information and communication technologies play in...

Die Europäische Union verfolgt mit der Digital Agenda for Europe das Ziel, durch die Schaffung eines einheitlichen digitalen Marktes einen Zugang für alle Europäer zu zeitgemäßer Informations- und Kommunikationstechnologie zu gewährleisten, um so mehr Innovation, Investment und Inklusion...