Narrow search
Showing 1 - 10 of 9,123
Cover Image
Transnationale Zivilgesellschaft gegen Korruption in multinationalen Unternehmen?
Schmidt-Pfister, Diana - In: Der Korruptionsfall Siemens : Analysen und praxisnahe …, (pp. 77-101). 2009
Persistent link: https://www.econbiz.de/10003819521
Cover Image
Abgrenzung des Konsolidierungskreises nach IFRS 10 (Consolidation : Identifying Subsidiaries Under IFRS 10)
Reiland, Michael - 2011
Identifying subsidiaries has always been a key issue in preparing consolidated financial statements and is still one of the most difficult accounting issues standard setters have to cope with. Moreover, the current financial crisis and recent accounting scandals have impressively demonstrated...
Persistent link: https://www.econbiz.de/10013120068
Cover Image
OS ECJ-TF 1/2019 on the ECJ Decision of 31 May 2018 in Hornbach-Baumarkt (Case C-382/16) Concerning the Application of Transfer Pricing Rules to Transactions between Resident and N...
Pinto Nogueira, João Félix; Garcia Prats, Francisco … - 2020
This article is focused on the Court's decision in Hornbach-Baumarkt (Case C-382/16) (Hornbach) which is an important clarification of the conditional compatibility of arm's length-based domestic transfer pricing legislation with the freedom of establishment. Hornbach follows and confirms the...
Persistent link: https://www.econbiz.de/10014095435
Cover Image
The European Company (Societas Europaea - Se) Caught in between Cross-Border Mobility and Lock-In Effect - an Empirical Analysis on the Influence of Exit Taxation Upon Cross-Border...
Schmidtmann, Dirk - 2023
Ever since the European Company (Societas Europaea - SE) was introduced in 2004 to complete the single European market and to facilitate freedom of establishment of companies, the number of established SEs has increased substantially. The SE Statute provides for cross-border mobility enabling...
Persistent link: https://www.econbiz.de/10014263364
Cover Image
The Impact of the International Tax System of the Home Country on the Location Decision of a Foreign Permanent Establishment : The Case of Germany
Laschewski, Katrin; Laschewski, Christian - 2023
This article examines the impact of the international tax system on the location decision of a foreign permanent establishment (PE) including cross-border loss relief and activity clauses. Germany, e.g., operates a hybrid system of international taxation, under which foreign income from PEs...
Persistent link: https://www.econbiz.de/10014263780
Cover Image
A New Nuclear Age : An Exclusionary Global Order?
Chakravorty, Amrita - 2018
The global nuclear power play seems to be changing form and altering courses with each passing day. The world has … their use in the past. However, whether or not the world leaders today continue to share this wisdom is a matter of … the world leaders discussing some of the most pertinent nuclear issues; however, there was no visible cohesion in their …
Persistent link: https://www.econbiz.de/10012927725
Cover Image
Nuclear Power Plants Close to International Borders and Neighbor Protection Under International Environmental Law - The Temelin Dispute Enters into a New Round (Grenznahe Atomkraft...
Kirchner, Stefan - 2014
The nuclear power plant in Temelin, Czech Republic, which is located only approximately 50 km from the Austrian and German borders has been the source of a longstanding and at times bitter dispute between the Czech Republic and Austria. It is far from unusual that nuclear power plants are...
Persistent link: https://www.econbiz.de/10012709363
Cover Image
Law - Made in Germany : Global Standort or Global Standard?
Maxeiner, James R. - 2015
Earlier this year the Federal Ministry of Justice released the second edition of the brochure, Law - Made in Germany. For those readers who do not know the brochure, it is the product of an umbrella group of German professional organizations known as the Bündnis für das deutsche Recht. A...
Persistent link: https://www.econbiz.de/10013036583
Cover Image
Linking Private and Public International Law : The Example of Determining Corporate Nationality in Germany’s Investment Treaty Network
Schill, Stephan W. - 2020
This paper uses the example of how corporate nationality is defined in the investment treaty practice of the Federal Republic of Germany as an example of fruitful interaction between private and public international law. It shows how Germany’s investment treaty practice defines German...
Persistent link: https://www.econbiz.de/10014101397