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...