LEADER 01002cam0-2200325---450- 001 990005880390403321 005 20120426110037.0 010 $a1-55753-078-5 035 $a000588039 035 $aFED01000588039 035 $a(Aleph)000588039FED01 035 $a000588039 100 $a20000421d1996----km-y0itay50------ba 101 0 $aeng 102 $aUS 105 $a--------001yy 200 1 $aCervantes's novelas ejemplares$ebetween history and creativity$fJoseph V. Ricapito 210 $aWest Lafayette, Indiana$cPurdue University press$d1996 215 $aIX, 164 p.$d24 cm 225 1 $aPurdue studies in romance literatures$v10 610 0 $aCervantes Saavedra, Miguel de$aNovelas ejemplares 676 $a863.3 700 1$aRicapito,$bJoseph V.$0164016 801 0$aIT$bUNINA$gRICA$2UNIMARC 901 $aBK 912 $a990005880390403321 952 $a863.3 CERV/S 54$bDip.f.m.10228$fFLFBC 959 $aFLFBC 996 $aCervantes's novelas ejemplares$9563956 997 $aUNINA LEADER 07315nam 2200577 450 001 9910797877103321 005 20230803213645.0 010 $a3-504-38455-7 024 7 $a10.9785/9783504384555 035 $a(CKB)3710000000497108 035 $a(EBL)4179785 035 $a(MiAaPQ)EBC4179785 035 $a(DE-B1597)462181 035 $a(OCoLC)1013941438 035 $a(OCoLC)979887456 035 $a(DE-B1597)9783504384555 035 $a(Au-PeEL)EBL4179785 035 $a(CaPaEBR)ebr11123905 035 $a(OCoLC)931593981 035 $a(EXLCZ)993710000000497108 100 $a20151222h20142014 uy 0 101 0 $aeng 135 $aur|n|---||||| 181 $2rdacontent 182 $2rdamedia 183 $2rdacarrier 200 00$aCross-border investments with Germany $etax, legal and accounting : in honour of Detlev J. Piltz /$fpublished by the partners of Flick Gocke Schaumburg ; editorial team: Thomas Ro?dder, Jochen Bahns & Jens Scho?nfeld 210 1$aCologne, Germany :$cOtto Schmidt,$d2014. 210 4$d©2014 215 $a1 online resource (686 p.) 300 $aIncludes index. 311 $a3-504-26007-6 327 $tFrontmatter -- $tAuthors -- $tForeword -- $tContent -- $tGlossary -- $tI. Tax -- $t1. Taxation of Inbound and Outbound Investments -- $tTax Classification of Foreign Legal Entities ('Comparability Test') / $rWassermeyer, Wolf -- $tThe Taxation of German Corporations and Partnerships by Comparison / $rLüttge, Jörg W. -- $tInternational and Domestic Aspects of German Group Taxation / $rRödder, Thomas -- $tControlled Foreign Company Legislation / $rSchönfeld, Jens -- $tRepatriation by Foreign Investors of Profits from German Investments / $rBahns, Jochen -- $tCross-Border Investments in German Private Equity Funds / $rSchnittker, Helder -- $tTypical Transaction Structures for Buyout Investments in Germany / $rOltmanns, Martin -- $tTaxation of Partnership Income Under German International Law / $rWassermeyer, Franz -- $tGerman Income Taxation of Foreign Partners in German Trading Partnership / $rSieker, Klaus -- $tGerman Tax Aspects in M&A Transactions / $rKutt, Florian -- $tTaxation of Real Estate Investments in Germany / $rEngers, Torsten -- $tTax Aspects of Corporate Financing / $rRogall, Matthias -- $tThe German Investment Tax Act / $rMick, Marcus -- $t2. Transfer Pricing -- $tTaxation of Royalties Between Affiliated Companies / $rBaumhoff, Hubertus -- $tGerman Transfer Pricing Documentation Requirements / $rDitz, Xaver -- $tBusiness Restructurings / $rGreinert, Markus -- $t3. Reorganization Tax -- $tAn Overview of Reorganizations Under German Tax Law / $rStangl, Ingo -- $tTax-Neutral Contributions in Kind of Business Units / $rDietrich, Holger -- $tShare-for-Share Transactions / $rHageböke, Jens -- $tForeign Reorganizations with a Connection to the German Tax Net / $rSchumacher, Andreas -- $t4. Tax Accounting -- $tProvisions in German Income Tax Law / $rHennrichs, Joachim -- $tSpecific Features of Tax Accounting in Germany / $rHerzig, Norbert -- $t5. VAT, Trade and Real Estate Transfer Tax -- $tSubordination or Close Links / $rGrünwald, Ulrich -- $tInternational Aspects of German Trade Tax / $rFreeden, Arne von -- $tThe Cornerstones and Quirks of Real Estate Transfer Tax / $rHötzel, Oliver -- $t6. Tax Procedure -- $tTax Disputes and Litigation in Germany / $rHendricks, Michael -- $tTax Audits in Germany / $rSchloßmacher, Stefan / Schmitt, Joachim -- $tRuling Practice in Germany - Achieving Legal Certainty on Taxation / $rCordes, Martin -- $tII. Private Clients and Succession Planning -- $tUnlimited and Limited Inheritance Tax Liability of Individuals and Business Entities / $rHannes, Frank -- $tFoundation and Trust in Succession Planning / $rNoll, Bernd -- $tInheritance and Gift Tax Planning Strategies for Individuals Subject to Nonresident Taxation (Foreigners) / $rOertzen, Christian von -- $tImmigration and Emigration of Individuals / $rBaßler, Johannes -- $tUsing German Tax Incentives for Nonprofit Organizations Across National Borders / $rSchauhoff, Stephan -- $tTaxation of Sportsmen and Artists / $rSchlotter, Carsten -- $tIII. Corporate, M&A and Labor/Employment Law -- $tLegal Forms in German Corporate Law / $rSchulte, Christoph -- $tPrivate M&A in Germany / $rEggenberger, Jens -- $tM&A Involving Listed Corporations / $rGöckeler, Stephan -- $tCross-Border Reorganizations / $rRulf, Philipp -- $tCorporate Reorganizations in Germany / $rErkens, Michael -- $tLegal Aspects of Investments in German Real Estate / $rWiesbrock, Michael R. -- $tDelisting as a Component of Taking Private Transactions / $rLeuering, Dieter -- $tGerman Corporate Governance Code / $rGotthardt, Eric -- $tRecent Developments in Corporate and Financial Restructuring / $rSimon, Stefan -- $tCorporate Litigation in Germany / $rFuhrmann, Lambertus -- $tForms of Distribution Under German Commercial Law / $rGiedinghagen, Jan Christian -- $tMatrix Structures as a Means of Steering Groups Under Corporate Law and Labor-and-Employment Law / $rNießen, Tobias -- $tCorporate Codetermination and Its Avoidance / $rWinter, Michael -- $tIV. Tax Crime -- $tVoluntary Disclosure of Tax Evasion Under German Law / $rSchauf, Jörg -- $tChanged Criminal Tax Law Framework / $rRandt, Karsten -- $tV. Public Auditing, Accounting and Business Valuation -- $tA Comparison of Valuation Principles in Germany and Internationally / $rKohl, Torsten -- $tFinancial Statements: Disclosure Requirements and Ways of Avoiding Them / $rSchmidt, Marc -- $tAccounting for Advertising Spots / $rSöffing, Andreas -- $tTax Compliance - A Challenge for Tax Departments / $rIdler, Jesco -- $tIndex 330 $aDie Festschrift ist Prof. Dr. Detlev J. Piltz - einem der führenden Berater auf dem Gebiet des Internationalen Steuerrechts - zu seinem 70. Geburtstag gewidmet. Das Werk behandelt ausgewählte aktuelle steuerrechtliche und gesellschaft srechtliche Fragestellungen im Zusammenhang mit grenzüberschreitenden Investments nach und von Deutschland und bildet einen Querschnitt durch die Th emen der täglichen Beratungspraxis. Im Vordergrund steht der mit den behandelten Th emen verbundene praktische Lesernutzen. Aufgrund der Internationalität des Th emas ist die Festschrift in englischer Sprache verfasst. Die 53 Beiträge der Festschrift gliedern sich in die Abschnitte: Tax Taxation of Inbound and Outbound Investments, Transfer Pricing, Reorganization Tax, Tax Accounting, VAT, Trade and Real Estate Transfer Tax, Tax Procedure; Private Clients and Succession Planning; Corporate, M&A and Labor/Employment Law; Tax Crime; Public Auditing, Accounting and Business Valuation. 606 $aInvestments, Foreign$xLaw and legislation$zGermany 606 $aInvestments, Foreign$xTaxation$zGermany 615 0$aInvestments, Foreign$xLaw and legislation 615 0$aInvestments, Foreign$xTaxation 676 $a332.0415 702 $aPiltz$b Detlev Ju?rgen 702 $aRo?dder$b Thomas 702 $aBahns$b Jochen 702 $aScho?nfeld$b Jens 712 02$aFlick Gocke Schaumburg (Firm) 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910797877103321 996 $aCross-border investments with Germany$93720246 997 $aUNINA LEADER 05269nam 2200733Ia 450 001 9910971367803321 005 20240410195257.0 010 $a9781457117411 010 $a145711741X 010 $a9781457117435 010 $a1457117436 010 $a9781607321729 010 $a1607321726 035 $a(CKB)2670000000206255 035 $a(EBL)3039771 035 $a(SSID)ssj0000691831 035 $a(PQKBManifestationID)11450427 035 $a(PQKBTitleCode)TC0000691831 035 $a(PQKBWorkID)10633773 035 $a(PQKB)10041341 035 $a(MiAaPQ)EBC3039771 035 $a(OCoLC)795128532 035 $a(MdBmJHUP)muse17349 035 $a(Au-PeEL)EBL3039771 035 $a(CaPaEBR)ebr10576422 035 $a(CaONFJC)MIL913707 035 $a(DE-B1597)716249 035 $a(DE-B1597)9781607321729 035 $a(Perlego)2030907 035 $a(EXLCZ)992670000000206255 100 $a20120319d2012 uy 0 101 0 $aeng 135 $aur|||||||nn|n 181 $ctxt 182 $cc 183 $acr 200 00$aNeoliberalism and commodity production in Mexico /$fThomas Weaver ... [et al.] 205 $a1st ed. 210 $aBoulder, Colo. $cUniversity Press of Colorado$d2012 215 $a1 online resource (369 p.) 300 $aDescription based upon print version of record. 311 08$a9781607321712 311 08$a1607321718 320 $aIncludes bibliographical references and index. 327 $aPreface -- The neoliberal transformation of Mexico / James B. Greenberg, Thomas Weaver, Anne Browning-Aiken, and William L. Alexander -- Theorizing neoliberalism / James B. Greenberg, Thomas Weaver, Anne Browning-Aiken, and William L. Alexander -- Neoliberalism and the transnational activity of the state : offshore control in the US-Mexico mango and Persian lime industry / Robert R. Alvarez -- Tracing the trail of table grapes : the effects of neoliberal policies in Sonora, Mexico / Rebecca H. Carter and William L. Alexander -- Maize and indigenous communities of Oaxaca : two victims of neoliberalism -- Alvaro Gonzolez Ros disjuncture between economic policy and sustainable use of natural resources : water case studies in Sonora, Mexico / Anne Browning-Aiken -- Privately unsustainable : ecological resiliency and watershed resources in an arid-land Ejido / Robert M. Emanuel -- Policies of conservation and sustainable development : fishing communities in the Gulf of California, Mexico / Marcela Vosquez-Leon -- Neoliberalism and the social relations of forestry production in Chihuahua / Thomas Weaver -- The impact of world bank policies on indigenous communities / Salomon Nahmad -- The impact of neoliberal policies on rural producers in Oaxaca, Mexico / James B. Greenberg -- Neoliberal capital and the mobility approach in anthropology / James B. Greenberg and Josiah McC. Heyman -- Coffee, neoliberalism, and social policy in Oaxaca / Paola Ma. Sesia -- Up the mode in the period of post-neoliberalism / Thomas Weaver -- Conclusion: structural adjustment, structural violence / James B. Greenberg, Thomas Weaver, Anne Browning-Aiken, and William L. Alexander -- List of contributors -- Index. 330 $aNeoliberalism and Commodity Production in Mexico details the impact of neoliberal practice on the production and exchange of basic resources in working-class communities in Mexico. Using anthropological investigations and a market-driven approach, contributors explain how uneven policies have undermined constitutional protections and working-class interests since the Mexican Revolution of 1910. Detailed ethnographic fieldwork shows how foreign investment, privatization, deregulation, and elimination of welfare benefits have devastated national industries and natural resources and threatened agriculture, driving the campesinos and working class deeper into poverty. Focusing on specific commodity chains and the changes to production and marketing under neoliberalism, the contributors highlight the detrimental impacts of policies by telling the stories of those most affected by these changes. They detail the complex interplay of local and global forces, from the politically mediated systems of demand found at the local level to the increasingly powerful municipal and state governments and the global trade and banking institutions. Sharing a common theoretical perspective and method throughout the chapters, Neoliberalism and Commodity Production in Mexico is a multi-sited ethnography that makes a significant contribution to studies of neoliberal ideology in practice. 606 $aNeoliberalism$zMexico 606 $aCommercial products$zMexico 606 $aWorking class$xSocial conditions 607 $aMexico$xEconomic policy$y21st century 607 $aMexico$xForeign economic relations 607 $aMexico$xSocial conditions$y21st century 615 0$aNeoliberalism 615 0$aCommercial products 615 0$aWorking class$xSocial conditions. 676 $a338.0972 701 $aWeaver$b Thomas$0715912 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910971367803321 996 $aNeoliberalism and commodity production in Mexico$94344297 997 $aUNINA