Linde Verlag Wien Gesellschaft M B H : 80 books

Viele Menschen betrachten Finanz- und Anlagethemen als etwas Kompliziertes, Undurchdringliches. Deshalb vertrauen sie ihre Existenz und ihre Zukunft Beratern an, die in Wahrheit jedoch Verkäufer sind und Geschäfte zum Vorteil ihres Instituts statt zu dem ihrer Klienten abschließen. Tobias Klostermann,...

The most important and recent judgments of the CJEU Given the ever increasing importance of indirect taxation as a source of revenue for governments, and the increasing complexity of legal frameworks as well as the increasing number of countries adopting indirect taxation, it is highly important...

Value Added Tax - a thorough analysis Given the ever increasing importance of indirect taxation as a source of revenue for governments, and the increasing complexity of legal framework as well as the increasing number of countries adopting indirect taxation, it is highly important to closely...

Recent developments in direct taxes and VAT/GST Taxes - in general - have become the topic of broad legal and policy discussions. VAT and GST are often said to be the fiscal success story of the 20th century, as almost all developed countries levy VAT or GST or similar all-encompassing broad-based...

The most important and recent judgments of the CJEU Considering the ever increasing importance of indirect taxation as a source of revenue for governments, the intensifying complexity of legal framework, and the proliferating number of countries adopting indirect taxation, it is essential to...

Limiting base erosion from different viewpoints Hybrid mismatch arrangements, CFC rules, transfer pricing rules: “Limiting Base Erosion”, the general topic for the master theses of the part-time LL.M. program 2015-2017, has been one of the most controversial topics in international tax...

Time to discuss anti-BEPS measures around digitalization In the course of the BEPS Report on Action 1, it was concluded that there was no instantaneous need for specific rules to address base erosion and profit shifting (BEPS) made possible by the digitalization of enterprises and new digital...

Selected issues of the various non-discrimination concepts Non-discrimination plays an important, if not crucial, role in many areas of law, such as constitutional law, human rights law, world trade law, EU law and tax treaty law. Both direct and indirect taxation are affected by the various...

A Global Overview of International Tax Disputes on DTC This book is a unique publication that gives a global overview of international tax disputes on double tax conventions and thereby fills a gap in the area of tax treaty case law. It covers the thirty-eight most important tax treaty cases...

Since legal language can neither be taught nor understood without context, English for Lawyers and Law Students essentially serves two purposes: It provides an insight into selected issues of the US legal system and in doing so acquaints the reader with (primarily American) English legal terminology...

Analysis of notion, roots und measures of treaty abuse The OECD initiative on Base Erosion and Profit Shifting has put the issue of treaty abuse and the means to counter it on top of the global political agenda. Preventing treaty abuse is therefore currently one of the most debated topics in...

CJEU - The most important cases in the field of direct taxation A great number of cases pending before the Court of Justice of the European Union (CJEU) concern the fundamental freedoms and direct taxation. In particular, the number of infringement procedures brought before the CJEU by the...

Changes and effects on international tax planning The 2014 Update of the OECD Model Convention in particular addresses issues regarding beneficial ownership, treatment of termination payments, changes to the exchange of information provision and questions arising in the context to emissions...

GAARS: the better insight into a country’s tax system In a post-BEPS tax world and in times of an ever-increasing need for tax revenue, policy-makers are more willing than ever to tighten or adopt General Anti-Avoidance Rules (GAARs). A GAAR is typically a broad principle-based rule trying...