Party in the context of other property related taxes such as real estate tax and inheritance tax. He explains the advantages … of a property levy in contrast to a property tax. Moreover, the necessity to reduce public debts and to stop the unabated … informed public. Even a 1 or 1.5 % tax or levy on assets will result in an explosion of the accumulated fiscal burden on a …

the difficulties faced around the world in both developed and developing countries. A defence for future crises alongside … a means of improving global development problems could possibly be found in the oft-debated Tobin tax. Furthermore, it … without proper consideration. As a result of extensive research of the arguments surrounding the tax, it is suggested that the …

welfare economic and from a politico-economic point of view. Also in the field of taxation, a regulated tax competition should … be preferred to a far-reaching tax harmonisation. This applies particularly taking into consideration the changed …

Country can regulate and collect all taxes of the tax system in an autonomous manner, as any other member state of the …

structures of the member states and it is shown that wide ranging fundamental differences in tax systems remain. The main … differences in tax systems, rates, bases, in approach to foreign shareholders and in business incentives are described and the …

EU and International Accounting Standards Board (IASB). This issue is of great topical importance (e.g. the IASB … extensive set of accounting requirements over a century from the four countries, the EU and the international standard setters … conventional understanding of international accounting differences, the US concentration on ownership and the German concentration …

educate accountants. This is particularly important in an era in which China's rapidly expanding international trade and …