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Lessons to Be Learned from the Dutch Childcare Allowance Scandal : A Comparative Review of Algorithmic Governance by Tax Administrations in the Netherlands, France and Germany

Hadwick, David; Lan, Shimeng - 2022

In January 2021, the cabinet of Mark Rutte, Prime Minister of the Netherlands resigned after the revelation that the Dutch tax administration had infringed fundamental rights of an estimated 35,000 welfare recipients. The Dutch childcare allowance scandal or toeslagenaffaire unveiled the ways in...

Persistent link: https://www.econbiz.de/10014240624

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

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

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

Nachhaltigkeit und Globalisierung : Herausforderungen und Handlungsansätze ; mit 3 Abb. und 17 Tab.

Petschow, Ulrich (contributor) - 1998

Persistent link: https://www.econbiz.de/10000645414

Wissen, Macht und Organisation : Internationalisierung industrieller Forschung und Entwicklung - ein Fallvergleich

Hack, Lothar; Hack, Irmgard - 2005

Globalisierung geworden. In diesem Kräftefeld werden wichtige und folgenreiche Innovationen generiert – allerdings, so zeigt diese …

Persistent link: https://www.econbiz.de/10003087405

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

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

Solidarische Ökonomie im globalisierten Kapitalismus : in Kooperation mit der "Bewegungsakademie" und der "tageszeitung"

Giegold, Sven (ed.); Embshoff, Dagmar (ed.) - 2008

Persistent link: https://www.econbiz.de/10014006164

Tax Secrecy and Tax Transparency – The Relevance of Confidentiality in Tax Law Country Report : Canada

Christians, Allison - 2013

Canadian National Report prepared for the Vienna University of Economics and Business, Conference on tax secrecy and transparency, Rust, Austria, July, 2012. The aim of the project is to assess how different countries regard the treatment of tax information and tax secrecy. Topics include the...

Persistent link: https://www.econbiz.de/10013090158

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