Category: Taxation Law

Leistungen durch inländische Unternehmen im by Marina Heinze

By Marina Heinze

Akademische Arbeit aus dem Jahr 2012 im Fachbereich Jura - Steuerrecht, be aware: 1,7, FOM Hochschule für Oekonomie & administration gemeinnützige GmbH, Köln, Sprache: Deutsch, summary: In dieser Arbeit werden die Leistungen inländischer Unternehmer angesprochen, bei denen der Leistungsempfänger selbst gleichartige Leistungen erbringen muss, damit es zum Übergang der Steuerschuld gem. § 13b UStG kommt. Außerdem wird auf die übrigen Leistungen inländischer Unternehmer eingegangen.

Das Reverse-Charge-Verfahren nach § 13b UStG wurde zum 1. Januar 2002 in das deutsche Umsatzsteuergesetz eingeführt und beruht unionsrechtlich nunmehr auf den paintings. sixty three ff. und artwork. 192a ff. MwStSystRL.

Bei der Einführung dieser Vorschrift beschränkte sich ihr Anwendungsbereich lediglich auf ein paar wenige Tatbestände. Doch aufgrund der immer wieder aufgedeckten Betrugsfälle in verschiedenen Branchen sowie der zunehmenden Harmonisierung der europäischen Rechtsvorschriften wurde die Gesetzgebung seit dem Inkrafttreten dieser Vorschrift immer weiter ausgedehnt und verschärft. Der Gesetzgeber versucht den Ursachen für fehlende Steuereinnahmen entgegenzuwirken, indem der Anwendungsbereich des § 13b UStG sukzessive um betrugsanfällige Branchen bzw. Tatbestände erweitert wird.

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Chern on Dispute Boards by Cyril Chern

By Cyril Chern

A dispute board is a panel of neutral participants, appointed on the outset of the development agreement, whose goal is to observe development, unravel disputes as they come up and supply a discussion board for discussing tough matters.
This publication offers a detailed research of dispute board legislations and precise, functional causes of the way dispute forums paintings in development contracts for these actively concerned. in addition to in case you have to research the method. very important positive factors of the e-book comprise:

Explanation of the way a dispute board works: Insider wisdom of board operations: Key files to run a dispute board: designated dialogue of dispute board legislation (covering key jurisdictions worldwide): kinds of perform and strategy, and pattern documents

Reviews of the former edition

"Chern's publication offers an incredibly sensible advisor, overlaying not just an creation to the method but additionally offering fee lists and pattern documentation.... This e-book could be welcome through practitioners within the region and rookies to the dispute board process."
The foreign magazine of Arbitration, Mediation and Dispute Management, November 2009

"This publication will offer a truly invaluable, maybe crucial, consultant to events commissioning huge capital development initiatives, these advising them and people bidding to hold out such works, and importantly, the undertaking funders."
The specialist & Dispute Resolver

"This is a must have ebook for grown up contractors"
Tony Bingham, Building

"His well timed paintings …concentrating on what could turn out to be the first technique of dispute solution for significant overseas development initiatives is to be welcomed."
HHJ Humphrey Lloyd, QC, The International development legislation Review

"This very good ebook on Dispute forums is a needs to for each building legal professional, engineer, architect and contractor who's both considering Dispute forums or desires to be"
Herbert Wilson, The magazine of the Dispute Board Federation

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Definição de insumos para apropriação de créditos do PIS e by Fabio Rodrigues de Oliveira

By Fabio Rodrigues de Oliveira

Em 2002 foi instituída a não comutatividade das contribuição sociais. O modelo adotado para dar efetividade a esta técnica, no entanto, foi diverso daquele empregado aos demais tributos brasileiros, baseados no Método de Crédito do Tributo. Aliada a essa inovação, a administração tributária, ao average a aplicação desta técnica, adotou definições que mitigaram o alcance dos créditos, o que, além de dificultar a apuração das contribuições sociais, aumentou a carga tributária suportada por diversas empresas incluídas nesta sistemática.
Tendo em vista esses pressupostos, esta obra, após profunda análise da não cumulatividade, analisa a extensão do conceito de insumos em diversas perspectivas, apresentando diversos exemplos de créditos que foram excluídos da definição economic. Também são apresentados os caminhos que poderão ser adotados pelos contribuintes prejudicados com a definição adotada pela administração tributária.
Em sua quarta edição, este livro foi atualizado às últimas decisões publicadas sobre o assunto, que têm se aproxima àquilo que vem sendo defendido nesta obra desde sua primeira publicação.

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REGIMES ADUANEIROS ESPECIAIS TRIBUTÁRIOS Aspectos Jurídicos by LUIZ FERNANDO PEREIRA

By LUIZ FERNANDO PEREIRA

O presente estudo tem por escopo apontar os critérios que permitem a identificação do instituto Regimes Aduaneiros Especiais Tributários à luz da legislação nacional e aplicando a ciência do direito como elemento descritivo ao esclarecer categorias como conceitos, definições e suas respectivas espécies.

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Fallsammlung zum Steuerrecht (Juristische ExamensKlausuren) by Martini,Valta,Matthias Valta

By Martini,Valta,Matthias Valta

Dieses Lernbuch richtet sich in erster Linie an Jurastudenten, die sich auf die steuerrechtlichen Klausuren im ersten und zweiten Examen vorbereiten. Es soll nicht nur dazu dienen, bereits erworbene Kenntnisse in Prüfungssituationen anzuwenden, sondern auch im Rahmen der Fallbearbeitung examensrelevantes Wissen zu erlernen. Die Fälle wurden in der bekannten Heidelberger Examensvorbereitung erprobt und bilden einen wesentlichen Bestandteil der steuerrechtlichen Vorbereitung. Bis auf zwei Einführungsfälle orientieren sich die ausformulierten Lösungen ausnahmslos am Examensniveau und weisen dabei einen ansteigenden Schwierigkeitsgrad auf. Thematisch entstammen die Aufgaben vor allem dem Einkommen- und Körperschaftsteuerrecht und nehmen dabei aktuelle Entwicklungen auf. Anstatt Einzelprobleme aneinanderzureihen, fördern die komplexen und praxisnahen Sachverhalte die approach- und Falllösungskompetenz.

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Equity and Trusts (Longman Law Series) by Sukhninder Panesar

By Sukhninder Panesar

With over twenty years’ adventure in instructing during this sector, Sukhninder Panesar’s Equity & Trusts bargains the coed reader a modern account of the way fairness and the legislation of trusts applies to genuine humans and genuine occasions in glossy society. Key educational debates and the theoretical points of the topic also are thought of all through equipping the scholar reader with an realizing not just of what the legislation is, yet why it's so.

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Aspen Student Treatise for Introduction To United States by Paul R. McDaniel,James R. Repetti

By Paul R. McDaniel,James R. Repetti

creation to usa overseas Taxation, 6th variation, offers the fundamental ideas and ideas of the USA overseas tax method in short and possible shape. This name is a joint e-book with Kluwer legislation foreign (KLI).

Key gains:

  • Introduces the applying of U.S. source of revenue and wealth move tax structures in regards to taxpayers making an investment or transacting company within the U.S. and different nations
  • contains assessment of the U.S. source of revenue tax process
  • offers references to the inner profit Code provisions below dialogue, and to the Treasure rules issued examining the statutory principles
  • Highlights major administrative bulletins of the interior profit carrier (revenue rulings and profit procedures), in addition to case legislations
  • Covers intimately the $64000 adjustments made through the 2004 Jobs Act

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Praxisleitfaden Steuerrecht für Existenzgründer: Schneller by Nickenig

By Nickenig

Existenzgründer, Selbständige und kaufmännische Angestellte stehen täglich vor steuerrechtlichen Fragen und Herausforderungen. Dieser Praxisleitfaden bietet einen leichten und nachvollziehbaren Überblick über die gesetzlichen Grundlagen der Einkommen-, Umsatz-, Gewerbe- und Körperschaftssteuer für den unternehmerischen Alltag. Die neu erworbenen oder aufgefrischten Kenntnisse werden mithilfe zahlreicher Beispiele, Kontrollfragen und Übungen mit detaillierten Lösungen vertieft. So gewinnen Kleingewerbetreibende und Jungunternehmer den nötigen Einblick in die für sie relevanten steuerlichen Zusammenhänge und entschlüsseln das Fachvokabular von Behörden und Steuerberatern.

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Strong! by Alfonso Gambone

By Alfonso Gambone

Of the whole lot that we plan for in our lives, of crucial – making plans for our long-term health and wellbeing and care in addition to making plans the property we are going to someday depart to our household – usually really cross unplanned. a gently developed plan should still contain either scientific and felony recommendation. that suggests consulting with a physician and a legal professional approximately your plans for the long run. If that each one turns out very advanced, then this new ebook by means of the husband-and-wife group of Rita Carabello, a Philadelphia relations health care professional, and Alfonso Gambone, an lawyer, is the place you must begin.
An essential learn for an individual who desires to intelligently conquer the demanding situations that include long-term care, and property planning.
- Asif Hussain, MD, President, Philadelphia center, PC
A distinct e-book that mixes the views of either an finished legal professional and a doctor. It’s needs to learn for all ahead taking a look families!
- Tom Kline, Esq., accomplice, Specter & Kline
It’s an exceptional and functional evaluation to your overall healthiness, long term care, and asset security. each kinfolk should care for those issues!
- Frank C. DePasquale, Jr., Esq., DePasquale legislation places of work
This couple has positioned their minds jointly to supply an insightful, easy-to-read ebook on making plans choked with simple-to-implement recommendation.
- Tony Sanchez, MBA, CEO, OR Safety

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Living Trusts by Doug H. Moy

By Doug H. Moy

Everything property vendors have to determine a profitable residing trust

When thoroughly designed, a revocable dwelling belief delivers all the property tax-saving merits to be had lower than a decedent’s final Will, get rid of an entire life court-supervised monetary guardianship of a person’s monetary affairs within the occasion of actual or psychological inability, and, upon the trustor’s demise, facilitate property management with out the need of a court-supervised technique, or probate. Shockingly usually, in spite of the fact that, trusts are poorly designed and underfunded, nullifying all in their substantial merits. Living Trusts, 3rd Edition exhibits the property proprietor the right way to organize, fund, and deal with a residing belief that may defend the trustor’s monetary affairs in either existence and death.

Order your replica today!

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