study the Japanese economy and taxation for the past three decades. Population aging is a serious social issue in Japan …

correct date of taxation and the value of the option. These topics are discussed in general and especially for the countries … there are cases of double or non-taxation if the employee changes the place of work or living. Individual cross-border cases … are represented with the specific double taxation agreements of the involved countries. Even between european states it is …

provisions are relevant for the taxation of the transfer of the assets already, whereas beneficiary payments and employment … relationships are only of interest within the framework of the regular taxation. Further the provision according to § 58 No. 5 AO …

. The provisions are based on the landmark Review of Business Taxation. The Federal Government's intention was to remove …

study proposes to adopt a mandatory mark-to-market basis of taxation of credit swaps for the non-financial organizations …

gold are subjected to a "tax tunnel", which is a tax free revenue portion. This is against the equity principle of taxation …