Allocating Taxing Powers within the European Union [[electronic resource] /] / edited by Isabelle Richelle, Wolfgang Schön, Edoardo Traversa |
Edizione | [1st ed. 2013.] |
Pubbl/distr/stampa | Berlin, Heidelberg : , : Springer Berlin Heidelberg : , : Imprint : Springer, , 2013 |
Descrizione fisica | 1 online resource (220 p.) |
Disciplina | 343.2404 |
Collana | MPI Studies in Tax Law and Public Finance |
Soggetto topico |
Law—Europe
Public finance European Economic Community literature Tax accounting Tax laws European Law Financial Law/Fiscal Law European Integration Public Economics Business Taxation/Tax Law |
ISBN | 3-642-34919-6 |
Formato | Materiale a stampa |
Livello bibliografico | Monografia |
Lingua di pubblicazione | eng |
Nota di contenuto | A.G. Prats: Revisiting "Schumacker": Source, Residence and Citizenshipin the ECJ Case Low on Direct Taxation -- M. Greggi: Revisiting "Schumacker": The Role of Limited Tax Liability in EU Law -- D. Gutmann: How to avoid Double Taxation in the European Union?- W. Schön: Transfer Pricing, the Arm's Length Standard and European Union Law -- I. Richelle: Cross-Border Loss Compensation: State and Critique of the Judicature -- T. Hackemann: Group Taxation in the European Union -- V.R. Almendral: Tax Avoidance, the "Balanced Allocation of Taxing Powers" and the Arm's Length Standard: and odd Threesome in Need of Clarification -- E. Traversa, B. Vintras: The Territoriality of Tax Incentives within the Single Market -- E. Reimer: Taxation - an Area without Mutual Recognition? |
Record Nr. | UNINA-9910739446503321 |
Berlin, Heidelberg : , : Springer Berlin Heidelberg : , : Imprint : Springer, , 2013 | ||
Materiale a stampa | ||
Lo trovi qui: Univ. Federico II | ||
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Anzeigepflichten für Steuergestaltungen in Deutschland [[electronic resource] ] : Verfassungs- und europarechtliche Grenzen sowie Überlegungen zur Ausgestaltung / / von Christine Osterloh-Konrad, Caroline Heber, Tobias Beuchert |
Autore | Osterloh-Konrad Christine |
Edizione | [1st ed. 2017.] |
Pubbl/distr/stampa | Berlin, Heidelberg : , : Springer Berlin Heidelberg : , : Imprint : Springer, , 2017 |
Descrizione fisica | 1 online resource (XIII, 157 S.) |
Disciplina | 343.03 |
Collana | MPI Studies in Tax Law and Public Finance |
Soggetto topico |
Public finance
Tax accounting Tax laws Constitutional law Law—Europe Financial Law/Fiscal Law Business Taxation/Tax Law Constitutional Law European Law |
ISBN | 3-662-53761-3 |
Formato | Materiale a stampa |
Livello bibliografico | Monografia |
Lingua di pubblicazione | ger |
Nota di contenuto | Einleitung -- Zielsetzung eines Anzeigepflichtsystems -- Rechtliche Rahmenbedingungen -- Überlegungen zur Ausgestaltung eines Anzeigepflichtsystems in Deutschland -- Abschließende Bewertung: Die anzeigepflicht als Bestandteil eines fairen Steuersystems. . |
Record Nr. | UNINA-9910163043303321 |
Osterloh-Konrad Christine | ||
Berlin, Heidelberg : , : Springer Berlin Heidelberg : , : Imprint : Springer, , 2017 | ||
Materiale a stampa | ||
Lo trovi qui: Univ. Federico II | ||
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Besteuerung der Unternehmen [[electronic resource] ] : Eine Einführung in Steuerrecht und Steuerwirkung / / von Ulrich Schreiber |
Autore | Schreiber Ulrich |
Edizione | [4th ed. 2017.] |
Pubbl/distr/stampa | Wiesbaden : , : Springer Fachmedien Wiesbaden : , : Imprint : Springer Gabler, , 2017 |
Descrizione fisica | 1 online resource (XXVIII, 1008 S. 45 Abb.) |
Disciplina |
658.153
336.2 |
Soggetto topico |
Tax accounting
Tax laws Business Taxation/Tax Law |
ISBN | 3-658-14055-0 |
Formato | Materiale a stampa |
Livello bibliografico | Monografia |
Lingua di pubblicazione | ger |
Nota di contenuto | Die Steuern der Unternehmen -- Die Ertragsbesteuerung nationaler Unternehmen -- Die Ertragsbesteuerung internationaler Unternehmen -- Steuerzahlung und Steuerwirkung -- Die Steuerbelastung nationaler Unternehmen -- Die Steuerbelastung internationaler Unternehmen. |
Record Nr. | UNINA-9910484199503321 |
Schreiber Ulrich | ||
Wiesbaden : , : Springer Fachmedien Wiesbaden : , : Imprint : Springer Gabler, , 2017 | ||
Materiale a stampa | ||
Lo trovi qui: Univ. Federico II | ||
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Besteuerung gesetzlicher Krankenkassen [[electronic resource] ] : 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 |
Tax accounting
Tax laws Business Taxation/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 |
Kohlhepp Ralf | ||
Wiesbaden : , : Springer Fachmedien Wiesbaden : , : Imprint : Springer Gabler, , 2017 | ||
Materiale a stampa | ||
Lo trovi qui: Univ. Federico II | ||
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Besteuerung und steuerliche Gestaltung deutscher Direktinvestitionen in China [[electronic resource] /] / von Philipp Meyer |
Autore | Meyer Philipp |
Edizione | [1st ed. 2017.] |
Pubbl/distr/stampa | Wiesbaden : , : Springer Fachmedien Wiesbaden : , : Imprint : Springer Gabler, , 2017 |
Descrizione fisica | 1 online resource (XXVIII, 394 S. 3 Abb.) |
Disciplina |
658.153
336.2 |
Soggetto topico |
Tax accounting
Tax laws International business enterprises Business Taxation/Tax Law International Business |
ISBN | 3-658-15563-9 |
Formato | Materiale a stampa |
Livello bibliografico | Monografia |
Lingua di pubblicazione | ger |
Nota di contenuto | Rechtliche Rahmenbedingungen für deutsche Direktinvestitionen in China -- Steuerliche Rahmenbedingungen für deutsche Direktinvestitionen in China -- Besteuerung deutscher Investitionen in China. Steuerplanung bei deutschen Direktinvestitionen in China. |
Record Nr. | UNINA-9910483906303321 |
Meyer Philipp | ||
Wiesbaden : , : Springer Fachmedien Wiesbaden : , : Imprint : Springer Gabler, , 2017 | ||
Materiale a stampa | ||
Lo trovi qui: Univ. Federico II | ||
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Betriebliches Anlagevermögen [[electronic resource] ] : 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 |
Tax accounting
Tax laws Public finance Business Taxation/Tax Law Financial 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 |
Nickenig Karin | ||
Wiesbaden : , : Springer Fachmedien Wiesbaden : , : Imprint : Springer Gabler, , 2017 | ||
Materiale a stampa | ||
Lo trovi qui: Univ. Federico II | ||
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Betriebswirtschaftliche Fragen zu Steuern, Finanzierung, Banken und Management / / herausgegeben von Bernd Kaluza, Klaus Dieter Braun, Harald Beschorner, Bernd Rolfes |
Edizione | [1st ed. 2017.] |
Pubbl/distr/stampa | Wiesbaden : , : Springer Fachmedien Wiesbaden : , : Imprint : Springer Gabler, , 2017 |
Descrizione fisica | 1 online resource (XIX, 608 S. 74 Abb.) |
Disciplina |
658.153
336.2 |
Collana | FOM-Edition, FOM Hochschule für Oekonomie & Management |
Soggetto topico |
Tax accounting
Tax laws Finance Business Taxation/Tax Law Finance, general |
ISBN | 3-658-16730-0 |
Formato | Materiale a stampa |
Livello bibliografico | Monografia |
Lingua di pubblicazione | ger |
Nota di contenuto | Betriebswirtschaftliche Steuern -- Finanzierung.- Banken -- Management & Hochschule. |
Record Nr. | UNINA-9910483418803321 |
Wiesbaden : , : Springer Fachmedien Wiesbaden : , : Imprint : Springer Gabler, , 2017 | ||
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 |
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 |
Industrial management—Environmental aspects
Social responsibility of business Tax accounting Tax laws |
ISBN | 3-319-93266-7 |
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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China Accounting Standards [[electronic resource] ] : Introduction and Effects of New Chinese Accounting Standards for Business Enterprises / / by Lorenzo Riccardi |
Autore | Riccardi Lorenzo |
Edizione | [1st ed. 2016.] |
Pubbl/distr/stampa | Singapore : , : Springer Singapore : , : Imprint : Springer, , 2016 |
Descrizione fisica | 1 online resource (332 p.) |
Disciplina | 650 |
Soggetto topico |
Accounting
Bookkeeping Macroeconomics Tax accounting Tax laws Accounting/Auditing Macroeconomics/Monetary Economics//Financial Economics Business Taxation/Tax Law |
ISBN | 981-10-0006-9 |
Formato | Materiale a stampa |
Livello bibliografico | Monografia |
Lingua di pubblicazione | eng |
Nota di contenuto | Introduction -- General Differences of China GAAP vs U.S. GAAP and IFRS -- Impact on results and financial statements -- Effects of the New PRC GAAP. |
Record Nr. | UNINA-9910254934503321 |
Riccardi Lorenzo | ||
Singapore : , : Springer Singapore : , : Imprint : Springer, , 2016 | ||
Materiale a stampa | ||
Lo trovi qui: Univ. Federico II | ||
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China’s Outbound Foreign Direct Investment Promotion System [[electronic resource] /] / by Changhong Pei, Wen Zheng |
Autore | Pei Changhong |
Edizione | [1st ed. 2015.] |
Pubbl/distr/stampa | Berlin, Heidelberg : , : Springer Berlin Heidelberg : , : Imprint : Springer, , 2015 |
Descrizione fisica | 1 online resource (249 p.) |
Disciplina | 332.673 |
Collana | Research Series on the Chinese Dream and China’s Development Path |
Soggetto topico |
International economics
Tax accounting Tax laws Regional economics Spatial economics International Economics Business Taxation/Tax Law Regional/Spatial Science |
ISBN | 3-662-45631-1 |
Formato | Materiale a stampa |
Livello bibliografico | Monografia |
Lingua di pubblicazione | eng |
Nota di contenuto | China’s Outbound Foreign Direct Investment Promotion System: Overall Design -- The Legal Subsystem -- The Supervision/Administration Subsystem -- The Fiscal/Taxation/Financial Subsystem -- The IP/Standards Subsystem -- The Risk Prevention and Control Subsystem -- The Overseas Economic and Trade Cooperation Zone Promotion Subsystem -- The Overseas Securities Investment Promotion Subsystem -- The Service Subsystem. |
Record Nr. | UNINA-9910298477403321 |
Pei Changhong | ||
Berlin, Heidelberg : , : Springer Berlin Heidelberg : , : Imprint : Springer, , 2015 | ||
Materiale a stampa | ||
Lo trovi qui: Univ. Federico II | ||
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