Narrow search
Showing 1 - 10 of 182,709
Cover Image
Die Besteuerung gemeinnütziger Organisationen im internationalen Vergleich : Forschungsvorhaben des Bundesministeriums der Finanzen
Friedrich, Peter; Kaltschütz, Anita; Nam, Chang-woon; … - 2005
internationalen Vergleich dargelegt, wie die Besteuerung der gemeinnützigen Organisationen in den anderen EU-Ländern sowie Japan und …In der vorliegenden Studie "Die Besteuerung gemeinnütziger Organisationen im internationalen Vergleich" wird in einem … den USA geregelt ist. Insbesondere werden in diesem Zusammenhang die jeweiligen Ertrags-, Umsatz-, Erbschafts- und …
Persistent link: https://www.econbiz.de/10011848782
Cover Image
Die Besteuerung gemeinnütziger Organisationen im internationalen Vergleich : Forschungsvorhaben des Bundesministeriums der Finanzen
Friedrich, Peter; Kaltschütz, Anita; Nam, Chang-woon; … - 2005
internationalen Vergleich dargelegt, wie die Besteuerung der gemeinnützigen Organisationen in den anderen EU-Ländern sowie Japan und …In der vorliegenden Studie "Die Besteuerung gemeinnütziger Organisationen im internationalen Vergleich" wird in einem … den USA geregelt ist. Insbesondere werden in diesem Zusammenhang die jeweiligen Ertrags-, Umsatz-, Erbschafts- und …
Persistent link: https://www.econbiz.de/10002849720
Cover Image
Global Labour-Standards Advocacy by European Civil Society Organizations : Trends and Developments
Fransen, Luc; Burgoon, Brian - 2013
In recent years, developments in intergovernmental organizations and transnational private governance organizations have created new opportunities and constraints for the promotion of global labour-standards governance by civil society organizations (CSOs). This article describes how European...
Persistent link: https://www.econbiz.de/10014158921
Cover Image
Relationships on the Job and Work-Related Stress within the Third Sector in Europe
Nappo, Nunzia - 2020
The aim of the study is to analyse the association between occupational stress and interpersonal relationships on the job for non-profit workers in Europe. The main assumption of the paper is that social support coming from interpersonal relationships on the job may counteract stress caused by...
Persistent link: https://www.econbiz.de/10014032261
Cover Image
Tax Discrimination : A Comparative Analysis of U.S. And EU Approaches
Kaye, Tracy A. - 2006
Both the United States and the European Union were founded in part because of the need for economic unity. Just as the U.S. Constitution established the dual sovereignty of the states and the federal government, the EU's Founding Treaty also divided competencies between the Community and the...
Persistent link: https://www.econbiz.de/10014056459
Cover Image
The costs of VAT : a review of the literature
Barbone, Luca; Bird, Richard M.; Vazquez-Caro, Jaime - 2012
This paper reviews the published literature on the definition and measurement of the administrative and compliance costs of taxation, with special reference to VAT (including evasion and fraud) in the European Union. -- Taxation ; Subsidies ; Revenue
Persistent link: https://www.econbiz.de/10009511711
Cover Image
Taxation of revenue derived from activities carried out by farmers in Poland
Maruchin, Wojciech - In: Contemporary economics 17 (2023) 2, pp. 197-209
The main aim of this study is to present the basic principles of taxing revenue derived from activities carried out by farmers in Poland, resulting from the regulations of tax law in Poland, and propose solutions concerning that law as it should stand. These are revenues derived from...
Persistent link: https://www.econbiz.de/10014317758
Cover Image
OS ECJ-TF 1/2015 of the CFE on the Decisions of the European Court of Justice in Commission v. Spain (Case C-127/12) and Commission v. Germany (Case C-211/13) Concerning Inheritanc...
Pinto Nogueira, João Félix - 2020
This article deals with the decision taken by the Court of Justice of the European Union in September 2014 regarding the compatibility of inheritance taxation with the fundamental freedoms (Commission v. Spain (Case C-127/12) and Commission v. Germany (Case C-211/13)).The authors welcome the...
Persistent link: https://www.econbiz.de/10012829030
Cover Image
Die Besteuerung gemeinnütziger Organisationen im internationalen Vergleich
Dehne, Anita - In: Ifo-Schnelldienst 58 (2005) 14, pp. 24-38
EU-Ländern sowie in Japan und den USA überein. In manchen Bereichen sind sie sogar recht großzügig gestaltet, zum einen …Die Vorschriften für gemeinnützige Organisationen und Vereine in Deutschland stimmen mehrheitlich mit denen in anderen … internationalen Vergleich", die im Auftrag des Bundesministeriums der Finanzen erstellte wurde. In diesem Zusammenhang wurden …
Persistent link: https://www.econbiz.de/10003008889
Cover Image
Erbschaftsteuerbelastung in Deutschland, den Staaten der EU und anderen wichtigen Staaten bei unbeschränkter und beschränkter Steuerpflicht : Dienstleistungsauftrag des BMF (Projek...
Büttner, Thiess; Scheffler, Wolfram; Spengel, Christoph; … - 2004
Persistent link: https://www.econbiz.de/10010503703