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1٬684 كتب إلكترونية في هذه الفئة

غلاف Carol Gregor Luethi: Lump-Sum Taxation in Switzerland

Carol Gregor Luethi: Lump-Sum Taxation in Switzerland

Both the Federal Act on Direct Federal Taxation (DBG) as well as the Federal Act on the Harmonisation of Income Taxes of the Cantons and Communities (St HG) allow non-working foreign citizens with Sw …

الإنجليزية

غلاف Thomas Hobbes: Leviathan

Thomas Hobbes: Leviathan

Leviathan is both a magnificent literary achievement and the greatest work of political philosophy in the English language. Permanently challenging, it has found new applications and new refutations …

الإنجليزية

غلاف Magdalena Schwarz: The OECD GloBE proposal – a decisive step towards uniform global minimum taxation?

Magdalena Schwarz: The OECD GloBE proposal – a decisive step towards uniform global minimum taxation?

Säule 2 des Zwei-Säulen-Ansatzes der OECD zur Lösung der steuerlichen Herausforderungen, die aus der zunehmenden Digitalisierung resultieren, sieht die Einführung einer globalen Mindestbesteuerung vo …

الإنجليزية

غلاف Katharina Artinger: Taxing Consumption in the Digital Age

Katharina Artinger: Taxing Consumption in the Digital Age

Die Digitalisierung hat enorme Auswirkungen auf die Grundidee der Mehrwertsteuer: den Austausch von Leistungen für Konsumzwecke. Die Dissertation konzentriert sich auf den Austausch von scheinbar ‘ko …

الإنجليزية

غلاف Jeffrey A. Roth & John T. Scholz: Taxpayer Compliance, Volume 2

Jeffrey A. Roth & John T. Scholz: Taxpayer Compliance, Volume 2

Not everyone complies with the United States Internal Revenue Code. Many individuals and organizations fail to file timely tax returns, assess their tax liability correctly, or pay taxes when due. To …

الإنجليزية

غلاف Jeffrey A. Roth & John T. Scholz: Taxpayer Compliance, Volume 1

Jeffrey A. Roth & John T. Scholz: Taxpayer Compliance, Volume 1

Not everyone complies with the United States Internal Revenue Code. Many individuals and organizations fail to file timely tax returns, assess their tax liability correctly, or pay taxes when due. To …

الإنجليزية

غلاف FIRS Handbook on Reforms in the Tax System 2004-2011

FIRS Handbook on Reforms in the Tax System 2004-2011

This short handbook detail the tax reforms made in Nigeria 2004-2011 in six chapters: Brief History of Taxation in Nigeria; Current Legislative Underpinning; Reforms to date; Revenue accruing to Gove …

الإنجليزية

غلاف Ifueko Omoigui Okauru: Federal Inland Revenue Service and Taxation Reforms in Democratic Nigeria

Ifueko Omoigui Okauru: Federal Inland Revenue Service and Taxation Reforms in Democratic Nigeria

In line with the federal structure of the Nigerian State, tax administration in the country is multi-tiered. The Federal Inland Revenue Service is responsible for assessing, collecting and accounting …

الإنجليزية

غلاف Sergo Dreving: Coexistence of Customs Valuation Transaction Value Method and Transfer Pricing Transactional Net Margin Method in Multinational Enterprises Importing Goods from Switzerland to Germany

Sergo Dreving: Coexistence of Customs Valuation Transaction Value Method and Transfer Pricing Transactional Net Margin Method in Multinational Enterprises Importing Goods from Switzerland to Germany

Master’s Thesis from the year 2024 in the subject Law – Tax / Fiscal Law, grade: 1.3, University of Münster (Faculty of Law), language: English, abstract: The master’s thesis explores the complex rel …

الإنجليزية

غلاف Elena Fuchs: Countering VAT Fraud in B2C Trade with 3rd Territories and 3rd Countries

Elena Fuchs: Countering VAT Fraud in B2C Trade with 3rd Territories and 3rd Countries

Eine Analyse der Vorschriften der Mehrwertsteuersystemrichtlinie nach der Verabschiedung des Mehrwertsteuerpakets für den digitalen Handel macht deutlich, dass insbesondere im Bereich der B2C Drittst …

الإنجليزية

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