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International tax law is going through a period ofremarkable change. Trends come and go frequently;however, three trends have been steady and durable inthe last years.[...]
Persistent link: https://www.econbiz.de/10009248927
Some consider the issues in the European Court ofJustice’s Lidl Belgium (C-414/06) case to be a questionof symmetry in tax law. Others call the case‘‘Marks & Spencer revisited on the branch level.’’ In fact,both statements are correct. The question is whetherthe country of the head...
Persistent link: https://www.econbiz.de/10009248930
Time and again, a decision of the German FederalTax Court (Bundesfinanzhof, or BFH)makes an international tax planner’s heart beatfaster. Such a cause for celebration occurred on May31, 2005, when the BFH repealed its strict view onthe German anti-treaty-shopping rule in the landmarkHilversum...
Persistent link: https://www.econbiz.de/10009248974
Being freshmen in this club of TNI correspondents,we promise not to squander readers’precious time. Instead, we are dedicated to presentingtopics that make our columns worthwhile reading.Our focus will be on European and internationaltax law issues analyzed from a German perspective,yet...
Persistent link: https://www.econbiz.de/10009248978
Collective bargaining in Germany takes place either at the industry level or at the firm level; collective bargaining coverage is much higher than union density; and not all employees in a covered firm are necessarily covered. This institutional setup suggests to explicitly distinguish union...
Persistent link: https://www.econbiz.de/10005861118
barrierefreien Tourismusfür Alle in Deutschland“, um eine erste Erfolgskontrollezum Stand des barrierefreien Tourismus inDeutschland …
Persistent link: https://www.econbiz.de/10005866151
Szenarien für Deutschland,die ein Team von Klaus Bartsch Econometrics imAuftrag der Friedrich-Ebert-Stiftung durchgeführthat. Es … Fortschrittübernimmt.Das „Modell für ein soziales Deutschland“simuliert eine Reihe interdependenter und... …
Persistent link: https://www.econbiz.de/10005867560
Alle wollen eine bessere Nährwert-Kennzeichnung.Darüber gibt es keinerlei Dissens. Auch dieLebensmittelindustrie sieht das Unwohlsein derVerbraucher und ist bemüht, das Vertrauen derKonsumenten in Lebensmittelprodukte zurückzugewinnen.Der Teufel steckt im Detail. Als...
Persistent link: https://www.econbiz.de/10005867711
In order to con¯ne excessive levels of temporary layo®s, US ¯rms are taxed - albeit incom-pletely - according to the unemployment insurance bene¯ts claimed by their laid o® workers.In contrast, German construction ¯rms are not charged according to their layo® historyand should thus have...
Persistent link: https://www.econbiz.de/10005868560
Website der deutschen Tageszeitung "Die Welt". [Redaktion EconBiz]Das kostenfreie Archiv von WELT online beinhaltet alle Artikel, die seit Mai 1995 in der Internetausgabe der WELT erschienen sind. Das kostenfreie E-Paper-Archiv enthält alle Ausgaben von Die Welt und Die Welt am Sonntag seit...
Persistent link: https://www.econbiz.de/10005841507