Preface; Vorwort; A. Introduction to German Transfer Pricing Regulations; B. Tax Law; I. General Fiscal Code - Extract; II. Foreign Tax Act - Extract; C. Statutory Ordinances; I. Documentation of Income Attribution (2003); II. Relocation of Functions (2008); D. Administrative Guidelines; I. Income...

This book examines the institutions and mechanisms for settlement of individual labour disputes in various countries. The number of individual disputes arising from day-to-day workers' grievances or complaints continues to grow in many parts of the world. The chapters in this book cover...

This paper recommends a system of upstream taxes on fossil fuels, combined with refunds for downstream emissions capture, to reduce carbon and local pollution emissions. Motor fuel taxes should also account for congestion and other externalities associated with vehicle use, at least until...

Intro -- Preface -- Technology Policy in the Process of Change: Changing Paradigms in Research and Technology Policy? -- 1 Introduction -- 2 Traditional Motives for Public R&T Policy -- 3 From Material Technology to Technological Practice -- 4 The Crisis of Growth-oriented R&T Policy -- 5 The...

Cover -- Contents -- Chapter 1: General Information -- Chapter 2: How Does the Immune System Work? -- Chapter 3: Blood Types -- Chapter 4: Transplantation -- Chapter 5: Autoimmune Diseases -- Chapter 6: HIV and AIDS -- Chapter 7: Milestones in HIV -- Chapter 8: Allergies -- Chapter 9: Ethical...

Intro -- Section 1 Diversity in Higher Education Systems -- Is German higher education non-discriminatory? -- Gender Diversity in the German Higher Education System -- Discipline-Specific Teaching Efficiency -- Section 2 Management and Efficiency in Higher Education Systems: An International...

Lowell Turner has extensively researched the German transformation in the 1990s. Indeed, in 1993 he was at the factory gates at Siemens in Rostock for the first major strike in post-Cold War eastern Germany.

The study initiated with underlying principles of construction production which is an impetus to ill-conditioned prediction of project determinants at the early phases of building projects. To enhance the precision of these estimations, unique solutions relying on the statistical evidences were...

In globally managed companies International Human Resource Management is more and more understood as coordination instrument, which uses finance oriented instruments as the International Remuneration Management System with stock option programs and the Berlin Human Capital Evaluation Model for...

The industry of the German drive technology is dominated by SME's, and must supply its products to customers around the world. In addition, this industrial segment is challenged by competitors from many other countries, and from customers with a variety of different needs. Therefore, there are...