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Abuse of Law in European Taxation / / edited by Isabelle Richelle, Wolfgang Schön, Edoardo Traversa
| Abuse of Law in European Taxation / / edited by Isabelle Richelle, Wolfgang Schön, Edoardo Traversa |
| Edizione | [1st ed. 2025.] |
| Pubbl/distr/stampa | Cham : , : Springer Nature Switzerland : , : Imprint : Springer, , 2025 |
| Descrizione fisica | 1 online resource (XI, 256 p. 3 illus.) |
| Disciplina |
657.46
343.068 |
| Collana | MPI Studies in Tax Law and Public Finance |
| Soggetto topico |
Business enterprises - Taxation
Business tax - Law and legislation Finance - Law and legislation Law - Europe Business Taxation and Tax Law Financial Law European Law |
| ISBN | 3-031-87012-3 |
| Formato | Materiale a stampa  |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | Philip Baker – Fighting Tax Avoidance and Aggressive Tax Planning -- Christine Osterloh-Konrad – What is GAAR? a Comparative Approach -- Yves Melin/Jesse De Bruyn/Line Hammoud – Abuse of Law under European Customs Law -- Caroline Heber – Abuse of Law in VAT -- Edoardo Traversa – Fighting Artificial Transactions under the Fundamental Freedoms -- Adolfo Martin Jimenez – Fighting Artificial Entities and Residence under the Fundamental Freedoms and the Unshell-Directive -- Luc de Broe – The Jurisprudence of the CJEU on the GAARs in the Parent/Subsidiary Directive and the Interest/Royalty Directive -- Isabelle Richelle – The Jurisprudence of the CJEU on the GAAR in the Merger Directive -- Aitor Navarro – Implementation and Interpretation of Art. 6 ATAD -- Georg Kofler – The Impact of Pillar 2 on the Notion of Abuse in International Taxation -- Wolfgang Schön – Non-Recognition of Abusive and Fraudulent Transactions – a General Principle of European Law. |
| Record Nr. | UNINA-9911003689703321 |
| Cham : , : Springer Nature Switzerland : , : Imprint : Springer, , 2025 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
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Beschäftigung von Flüchtlingen : Arbeits- und Ausbildungsverhältnisse rechtskonform gestalten / / von Christoph Gyo
| Beschäftigung von Flüchtlingen : Arbeits- und Ausbildungsverhältnisse rechtskonform gestalten / / von Christoph Gyo |
| Autore | Gyo Christoph |
| Edizione | [1st ed. 2016.] |
| Pubbl/distr/stampa | Wiesbaden : , : Springer Fachmedien Wiesbaden : , : Imprint : Springer Gabler, , 2016 |
| Descrizione fisica | 1 online resource (48 p.) |
| Disciplina | 658.3124 |
| Collana | essentials |
| Soggetto topico |
Business enterprises - Taxation
Business tax - Law and legislation Business Taxation and Tax Law |
| ISBN | 3-658-12713-9 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | ger |
| Nota di contenuto | Grundbegriffe zur Kategorisierung von Flüchtlingen und Beschäftigungsverhältnissen -- Vorteile der Beschäftigung von Flüchtlingen für alle Beteiligten -- Aufenthaltsrechtliche Voraussetzungen und Herausforderungen -- Zusammenwirken von Arbeitsagentur und Ausländerbehörde -- Arbeitsrechtliche, sozialversicherungsrechtliche und steuerrechtliche Besonderheiten. |
| Record Nr. | UNINA-9910484021403321 |
Gyo Christoph
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| Wiesbaden : , : Springer Fachmedien Wiesbaden : , : Imprint : Springer Gabler, , 2016 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
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Besteuerung gesetzlicher Krankenkassen : Grundlagen, Besonderheiten und Tax Compliance / / von Ralf Kohlhepp
| Besteuerung gesetzlicher Krankenkassen : Grundlagen, Besonderheiten und Tax Compliance / / von Ralf Kohlhepp |
| Autore | Kohlhepp Ralf |
| Edizione | [1st ed. 2017.] |
| Pubbl/distr/stampa | Wiesbaden : , : Springer Fachmedien Wiesbaden : , : Imprint : Springer Gabler, , 2017 |
| Descrizione fisica | 1 online resource (XI, 55 S.) |
| Disciplina |
658.153
336.2 |
| Collana | essentials |
| Soggetto topico |
Business enterprises - Taxation
Business tax - Law and legislation Business Taxation and Tax Law |
| ISBN | 3-658-15773-9 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | ger |
| Nota di contenuto | Grundlagen der Besteuerung gesetzlicher Krankenkassen -- Deklarationspflichten -- Tax Compliance-Systeme -- ABC der Besteuerung gesetzlicher Krankenkassen. |
| Record Nr. | UNINA-9910149465003321 |
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Kohlhepp Ralf
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| Wiesbaden : , : Springer Fachmedien Wiesbaden : , : Imprint : Springer Gabler, , 2017 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
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Betriebliches Anlagevermögen : Zugangs- und Folgebewertung im Überblick / / von Karin Nickenig
| Betriebliches Anlagevermögen : Zugangs- und Folgebewertung im Überblick / / von Karin Nickenig |
| Autore | Nickenig Karin |
| Edizione | [1st ed. 2017.] |
| Pubbl/distr/stampa | Wiesbaden : , : Springer Fachmedien Wiesbaden : , : Imprint : Springer Gabler, , 2017 |
| Descrizione fisica | 1 online resource (XI, 33 S. 2 Abb.) |
| Disciplina |
658.153
336.2 |
| Collana | essentials |
| Soggetto topico |
Business enterprises - Taxation
Business tax - Law and legislation Taxation - Law and legislation Business Taxation and Tax Law Fiscal Law |
| ISBN | 3-658-19096-5 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | ger |
| Nota di contenuto | Definition und Gegenstand des betrieblichen Anlagevermögens -- Materielle und Immaterielle Güter -- Abnutzbare und Nicht abnutzbare Güter -- Zugangs-und Folgebewertung bei Aktivierung von Anlagegütern -- Abschreibung (planmäßig und außerplanmäßig) -- Geringwertige Wirtschaftsgüter -- Anlagen im Bau -- Anzahlungen -- Veräußerung von Anlagegütern. |
| Record Nr. | UNINA-9910483655803321 |
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Nickenig Karin
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| Wiesbaden : , : Springer Fachmedien Wiesbaden : , : Imprint : Springer Gabler, , 2017 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
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The biggest tax problems for small businesses : hearing before the Committee on Small Business, United States House of Representatives, One Hundred Thirteenth Congress, second session, hearing held April 9, 2014
| The biggest tax problems for small businesses : hearing before the Committee on Small Business, United States House of Representatives, One Hundred Thirteenth Congress, second session, hearing held April 9, 2014 |
| Pubbl/distr/stampa | Washington : , : U.S. Government Printing Office, , 2014 |
| Descrizione fisica | 1 online resource (iii, 71 pages) : illustrations |
| Soggetto topico |
Small business - Taxation - United States
Business enterprises - Taxation - United States Fiscal policy - United States Business enterprises - Taxation Fiscal policy Small business - Taxation |
| Soggetto genere / forma | Legislative hearings. |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Altri titoli varianti | Biggest tax problems for small businesses |
| Record Nr. | UNINA-9910705465603321 |
| Washington : , : U.S. Government Printing Office, , 2014 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
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The Brusov–Filatova–Orekhova Theory of Capital Structure : Applications in Corporate Finance, Investments, Taxation and Ratings / / by Peter Brusov, Tatiana Filatova, Natali Orekhova
| The Brusov–Filatova–Orekhova Theory of Capital Structure : Applications in Corporate Finance, Investments, Taxation and Ratings / / by Peter Brusov, Tatiana Filatova, Natali Orekhova |
| Autore | Brusov P. N (Petr Nikitovich) |
| Edizione | [1st ed. 2023.] |
| Pubbl/distr/stampa | Cham : , : Springer International Publishing : , : Imprint : Springer, , 2023 |
| Descrizione fisica | 1 online resource (XXXI, 769 p. 421 illus., 98 illus. in color.) |
| Disciplina | 335.41 |
| Soggetto topico |
Business enterprises - Finance
Business enterprises - Taxation Business tax - Law and legislation Financial services industry Capital market Corporate Finance Business Taxation and Tax Law Financial Services Capital Markets |
| ISBN | 3-031-27929-8 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | Introduction -- Capital Structure Theory: Past, Present, Future -- Main Theories of Capital Structure -- Modern theory of capital cost and capital structure - Brusov-Filatova-Orekhova theory (BFO theory) -- Bankruptcy of the famous trade off theory -- New mechanism of formation of the company optimal capital structure, different from suggested by trade off theory -- The global causes of the global financial crisis -- The role of taxing and leverage in evaluation of capital cost and capitalization of the company -- A qualitatively new effect in corporate finance: abnormal dependence of equity cost of company on leverage -- Inflation in Brusov–Filatova–Orekhova theory and in its perpetuity limit – Modigliani – Miller theory -- Benefits of Advance Payments of Tax on Profit: Consideration within Brusov–Filatova–Orekhova (BFO) Theory -- The Generalization of the Brusov–Filatova–Orekhova Theory for the Case of Payments of Tax on Profit with Arbitrary Frequency -- Influence of Method and Frequencyof Profit Tax Payments on Company Financial Indicators -- Generalization of the Brusov–Filatova–Orekhova Theory for the Case of Variable Income -- BFO Theory with Variable Profit in Case of Advance Payments of Tax on Profit -- BFO Theory with Variable Profit: Two Types of Payments of Tax on Profit: Advanced Payments and at the Ends of Periods -- Investment models with debt repayment at the end of the project and their application -- Investment Models with Uniform Debt Repayment and Their Application -- The analysis of the exploration of efficiency of investment projects of arbitrary duration (within Brusov–Filatova–Orekhova theory) -- Whether it is possible to increase taxing and conserve a good investment climate in the country? -- Whether it is possible to increase of the investment effi-ciency, increasing tax on profit rate? -- Optimizing the Investment Structure of the Telecommunication Sector Company -- Innovative Investment Models with Frequent Payments of Tax on Income and of Interest on Debt -- The Role of the Central Bank and Commercial Banks in Creating and Maintaining of a Favorable Investment Climate in the Country -- The Golden Age of the Company (Three Colors of Company’s Time) -- A "golden age" of the companies: Conditions of its existence -- New meaningful effects in modern capital structure theory -- Rating: New Approach -- Rating methodology: new look and new horizons -- Application of the Modigliani–Miller Theory, Modified For the Case of Advance Payments of Tax on Profit, in Rating Methodologies -- Ratings of the Investment Projects of Arbitrary Durations: New Methodology -- Ratings of Investment Projects of Arbitrary Duration with a Uniform Debt Repayment: a new approach -- Conclusions. |
| Record Nr. | UNINA-9910726278703321 |
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Brusov P. N (Petr Nikitovich)
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| Cham : , : Springer International Publishing : , : Imprint : Springer, , 2023 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
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Challenges in Managing Sustainable Business : Reporting, Taxation, Ethics and Governance / / edited by Susanne Arvidsson
| Challenges in Managing Sustainable Business : Reporting, Taxation, Ethics and Governance / / edited by Susanne Arvidsson |
| Edizione | [1st ed. 2019.] |
| Pubbl/distr/stampa | Cham : , : Springer International Publishing : , : Imprint : Palgrave Macmillan, , 2019 |
| Descrizione fisica | 1 online resource (419 pages) |
| Disciplina | 174.4 |
| Soggetto topico |
Management
Business ethics Business enterprises - Taxation Business tax - Law and legislation Business Ethics Business Taxation and Tax Law |
| ISBN |
9783319932668
3319932667 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | An exposé of the challenging practice development of sustainability reporting: From the first wave to the EU Directive (2014/95/EU) -- Integrated reporting and integrating thinking: Practical challenges -- Human capital disclosure in Swedish state-owned enterprises: a comparison of integrated reporting and traditional reporting -- Sense-making and sense-giving: Reaching through the smokescreen of sustainability disclosure in the stock market -- Changing financial firms relative to ESG issues -- Sustainability assurance: Who are the assurance providers and what do they do? -- Perspectives on sustainability assurance -- Engagement dialogue as a Nordic sustainable and responsible investment (SRI) strategy -- What responsibilities do companies have in the area of sustainability -- Will the banker be a climate activist? -- Investments in sustainable infrastructure asset class (Responsible investing and impact investing policies) -- Anti-Corruption: Who cares? -- Rationalizing deviances - avoiding responsibility -- Organizational anti-corruption: De-Normalization through anxiety, superego, courage and justice -- Good tax governance and transparency: A matter of reputation or ethical motivation -- Perspectives on corporate taxation from a sustainable business perspective -- Concluding remarks. |
| Record Nr. | UNINA-9910337806303321 |
| Cham : , : Springer International Publishing : , : Imprint : Palgrave Macmillan, , 2019 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
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Christian Perspectives on the Role of the State, Justice, and Taxation / / edited by Robert F. van Brederode
| Christian Perspectives on the Role of the State, Justice, and Taxation / / edited by Robert F. van Brederode |
| Autore | van Brederode Robert F |
| Edizione | [1st ed. 2025.] |
| Pubbl/distr/stampa | Singapore : , : Springer Nature Singapore : , : Imprint : Springer, , 2025 |
| Descrizione fisica | 1 online resource (700 pages) |
| Disciplina | 343.04 |
| Collana | Law and Criminology Series |
| Soggetto topico |
Taxation - Law and legislation
Business enterprises - Taxation Business tax - Law and legislation Taxation Fiscal policy Philosophy Constitutional law Fiscal Law Business Taxation and Tax Law Taxation Policy Intercultural Philosophy and Religious Traditions Constitutional Law |
| ISBN | 981-9648-52-1 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | Introduction christian ethics and its influence on taxation -- Judeo christian theories of taxation the jewish perspective -- Lactantius in time conversion taxes and sovereignty -- The meaning for taxation of st augustines political and social philosophy -- Thomas Aquinas his work justice the state and taxation -- John duns scotus medieval franciscan political and economic philosophy -- William of ockham tax power and service -- Lutheran views on state and taxation -- Reformed views on state and taxation divine sovereignty and the civil kingdom -- Moral theology and taxation in late spanish scholastics reflection from juan de lugo. |
| Record Nr. | UNINA-9911011343003321 |
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van Brederode Robert F
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| Singapore : , : Springer Nature Singapore : , : Imprint : Springer, , 2025 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
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The Complexity of Tax Simplification : Experiences From Around the World / / edited by Simon James, Adrian Sawyer, Tamer Budak
| The Complexity of Tax Simplification : Experiences From Around the World / / edited by Simon James, Adrian Sawyer, Tamer Budak |
| Edizione | [1st ed. 2016.] |
| Pubbl/distr/stampa | London : , : Palgrave Macmillan UK : , : Imprint : Palgrave Macmillan, , 2016 |
| Descrizione fisica | 1 online resource (XIV, 273 p.) |
| Disciplina | 336.2/05 |
| Soggetto topico |
Accounting
International economic relations Business enterprises - Taxation Business tax - Law and legislation Finance, Public Financial Accounting International Economics Business Taxation and Tax Law Public Finance |
| ISBN |
9781137478696
1137478691 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Record Nr. | UNINA-9910254886903321 |
| London : , : Palgrave Macmillan UK : , : Imprint : Palgrave Macmillan, , 2016 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
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Die Einbeziehung von Familienangehörigen in Unternehmen : Eine steuerplanerische Analyse der Vorteile und Grenzen / / von Korbinian Wacker
| Die Einbeziehung von Familienangehörigen in Unternehmen : Eine steuerplanerische Analyse der Vorteile und Grenzen / / von Korbinian Wacker |
| Autore | Wacker Korbinian |
| Edizione | [1st ed. 2016.] |
| Pubbl/distr/stampa | Wiesbaden : , : Springer Fachmedien Wiesbaden : , : Imprint : Springer Gabler, , 2016 |
| Descrizione fisica | 1 online resource (110 p.) |
| Disciplina | 650 |
| Collana | BestMasters |
| Soggetto topico |
Business enterprises - Taxation
Business tax - Law and legislation Accounting Entrepreneurship New business enterprises Business Taxation and Tax Law Financial Accounting |
| ISBN | 3-658-12576-4 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | ger |
| Nota di contenuto | Die Besteuerung von Unternehmen in Deutschland -- Grundlagen der Erbschafts- und Schenkungssteuer -- Voraussetzungen für die Anerkennung von Verträgen zwischen Familienangehörigen -- Altersversorgung des Arbeitnehmer-Angehörigen. |
| Record Nr. | UNINA-9910483467003321 |
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Wacker Korbinian
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| Wiesbaden : , : Springer Fachmedien Wiesbaden : , : Imprint : Springer Gabler, , 2016 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
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