Einführung -- Grundlagen der Untersuchung -- Die Zugriffsbesteuerung des § 15 AStG -- Einwirkungen des Gemeinschaftsrechts auf das Zugriffssystem ausländischer Familienstiftungen -- Einwirkungen des Verfassungsrechts auf das Zugriffssystem ausländischer Familienstiftungen -- Ansätze für...

In this book, the authors investigate the rise in outward direct investment (ODI) from four emerging economies, Brazil, Russia, India and China (BRIC). Over the last two decades, these countries have transformed from recipients of foreign direct investment (FDI) into important international...

This book is the first book that provides comprehensive economic analysis of cross-border outsourcing by Japanese manufacturing firms based on microdata. Previous literature on many other countries has often been constrained by limited data availability about outsourcing, but research contained...

This book provides a systemic and detailed monographic study of Chinese outbound migration. It not only breaks down the basic trends of this migration with respect to destinations and the like, but also analyzes its unique features, which include the largely middle- and upper-class makeup of...

This volume explores the reasons behind, and impact of, the migration of South Asian nationals (from India, Bangladesh, Nepal, Sri Lanka, Pakistan, Bhutan and Maldives, Afghanistan and Myanmar) in the Gulf countries (Saudi Arabia, Oman, Kuwait, Qatar, UAE and Bahrain). The authors provide a...

One of the biggest challenges facing the Asia-Pacific region in the 21st century is the large scale cross-border movement of people. This book explores: sovereignty; security issues and border-management strategies of major states, in the face of intensified transnational economic and social...