Download e-book for iPad: Effizienz von regionalen Kreditinstituten: Eine Studie zur by Uwe Christians,Friedrich Hartl

By Uwe Christians,Friedrich Hartl

Diese Studie untersucht die durch die demographische Entwicklung bereits seit Jahren stark betroffenen Sparkassen und Kreditgenossenschaften in Ostdeutschland im Hinblick auf den Grad und die Entwicklung ihrer Effizienz. Sie verfolgt den Entwicklungsverlauf der Effizienzwerte dieser dem Regionalprinzip unterliegenden Institute für den mittelfristigen Zeitraum der Jahre 2007 bis 2012. Anhand von Fallbeispielen werden zusätzlich jeweils ausgewählte "Effizienzgewinner“ und "Effizienzverlierer“ näher betrachtet. Die Untersuchung stützt sich im Wesentlichen auf die info Envelopment research und die Hauptkomponentenanalyse. Aufgrund der stark korrelierenden enter- und Outputfaktoren ist es möglich, die Effizienzergebnisse in shape von Biplots zu visualisieren. Die Auswertungen zeigen, dass es dem administration in einigen Sparkassen gelingt, ihre Konzentration auf Kostenstabilisierung zu lenken, ohne signifikant im Aktiv- oder Passivgeschäft bzw. bei den Provisionserträgen zu verlieren. Bei den Kreditgenossenschaften struggle nicht die Kostenpolitik, sondern eher die Wachstumspolitik vor allem im Provisionsgeschäft für Verschiebungen in den Effizienzrangfolgen verantwortlich.

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Download e-book for iPad: Justifying Taxes: Some Elements for a General Theory of by Agustín José Menéndez

By Agustín José Menéndez

Justifying Taxes bargains readers many of the components of a democratic tax legislations, thought of inside its political and philosophical context with the intention to make sure the level of valid tax responsibilities. the target is to revisit many of the matters within the dogmatics of tax legislation from the point of view of a serious citizen, continually able to ask questions about the justification underlying her tasks, and particularly approximately her paramount burden, viz., the check of definite quantities of cash. inside this purview, specific awareness is paid to the overall rules of taxation.
The argument is complemented through a close reconstruction of constitutional reasoning in tax issues, shut recognition being paid to the jurisprudence of the Spanish Tribunal Constitucional.
Readership: felony students, political scientists and philosophers. specially urged to graduate and undergraduate scholars of Tax legislations, Constitutional legislations, Jurisprudence, Philosophy of legislations and Political concept.

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Download e-book for kindle: Asset Protection: Planning for Business Owners, Real Estate by Harold Hudson

By Harold Hudson

What are the criminal hazards of my actions? Is legal responsibility assurance enough?
How do I remain out of courtroom? What legislation are distinctive to me as a Georgian?
These are most probably all questions that experience crossed your mind―detailed questions that delve into a
legal process that could look formidable to an unusual eye.
But there’s excellent news: you could shield your resources. you could remain out of courtroom. you could research the
suggestions and strategies for you as a Georgian.
Here’s how: In Asset-Protection making plans for enterprise proprietors, genuine property Operators, Professionals,
and traders in Georgia, Harold Hudson presents basic details to you―a Georgia business
owner or resident―on the right way to constitution your affairs to assist defend your resources by means of covering:

•Georgia finished Asset safeguard Planning;
•how to prevent fraudulent transfers;
•the significance of selecting a legal professional who is familiar with particular legislation in Georgia;
•how convinced agreement provisions can maintain you out of courtroom and reduce your legal responsibility to others;
•the choice to lessen or get rid of legal responsibility and/or malpractice insurance;
•and extra . . .

Don’t permit loss of making plans and preparedness hinder your destiny luck. safeguard your assets,
understand the foundations you use below, and take action!

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Download e-book for kindle: Steuerhinterzieher und die Selbstanzeige als Chance: by Karl Brenner

By Karl Brenner

Wissenschaftlicher Aufsatz aus dem Jahr 2008 im Fachbereich Jura - Steuerrecht, observe: keine, , Sprache: Deutsch, summary: Steuersünder haben es besser, sie können ihre Sünden ihrem Finanzamt beichten, indem sie die verkürzten Steuerbeträge ordentlich (nach -) melden und die Steuersumme fristgerecht zahlen. Dadurch hat der reuige, aber auch der nur clevere illegale "Steuersparer" einen Rechtsanspruch, nicht vom Staat mit einer Kriminalstrafe belegt zu werden. Und zwar völlig egal, ob er Millionenbeträge oder nur einige hundert Euro der Finanzkasse absichtlich rechtswidrig vorenthalten hat. Es ist - deshalb - auch gleichgültig, ob der Steuersünder, hätte er sich nicht wirksam rechtswidrig selbst angezeigt, nur eine Geldstrafe aufgebrummt bekommen, eine Freiheitsstrafe mit Bewährung erhalten hätte oder gar einige Jahre "Knast" ohne Bewährung.
Ganz so einfach ist es allerdings nicht, eine wirksame Selbstanzeige beim Finanzamt zu erstatten. Welche großen und kleinen Hürden der Gesetzgeber und die Rechtsprechung vor die "Wohltat der Straffreiheit" aufgestellt haben, können Sie hier im nachfolgenden Beitrag lesen.

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New PDF release: Taxing Wages 2016 (Fiscalité)

By Collectif

This annual flagship ebook presents information of taxes paid on wages in OECD international locations. It covers: own source of revenue taxes and worker contributions paid by way of staff, social safety contributions and payroll taxes paid via employers, and funds advantages acquired by means of in-work households. It illustrates how those taxes and advantages are calculated in every one member nation and examines how they've got an impression on loved ones earning. the implications additionally permit quantitative cross-country comparisons of labour rate degrees and the final tax and gain place of unmarried individuals and households on diverse degrees of earnings.
The book indicates the quantities of taxes and social defense contributions levied and funds merits obtained for 8 various relations forms, which differ via a mix of loved ones composition and family style. It additionally provides: the ensuing typical and marginal tax premiums (that is, the tax burden); the typical tax premiums (showing the a part of gross salary gains or overall labour expenses taken in tax and social safeguard contributions, either earlier than and after money benefits); and the marginal tax charges (showing the a part of a small elevate of gross profits or overall labour expenditures that's paid in those levies).

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Global Forum on Transparency and Exchange of Information for - download pdf or read online

By Collective

The worldwide discussion board on Transparency and trade of knowledge for Tax reasons is the multilateral framework in which paintings within the sector of tax transparency and trade of data is conducted via over ninety jurisdictions which perform the paintings of the worldwide discussion board on an equivalent footing.

The international discussion board is charged with in-depth tracking and peer evaluate of the implementation of the criteria of transparency and alternate of data for tax reasons. those criteria are basically mirrored within the 2002 OECD version contract on alternate of knowledge on Tax Matters and its statement, and in Article 26 of the OECD Model Tax conference on source of revenue and on Capital and its observation as up-to-date in 2004, which has been included within the UN version Tax conference.

The criteria supply for foreign alternate on request of foreseeably proper details for the management or enforcement of the family tax legislation of a inquiring for social gathering. “Fishing expeditions” usually are not approved, yet all foreseeably appropriate info needs to be supplied, together with financial institution details and knowledge held through fiduciaries, whatever the life of a household tax curiosity or the applying of a twin illegal activity standard.

All participants of the worldwide discussion board, in addition to jurisdictions pointed out via the worldwide discussion board as appropriate to its paintings, are being reviewed. This technique is undertaken in levels. part 1 stories examine the standard of a jurisdiction’s felony and regulatory framework for the trade of knowledge, whereas section 2 studies examine the sensible implementation of that framework. a few international discussion board participants are present process mixed – part 1 plus part 2 – stories. the last word objective is to assist jurisdictions to successfully enforce the overseas criteria of transparency and alternate of data for tax reasons.

All evaluate reviews are released as soon as authorized by means of the worldwide discussion board and so they therefore signify agreed international discussion board reports.

For additional info at the paintings of the worldwide discussion board on Transparency and alternate of data for Tax reasons, and for copies of the broadcast evaluate stories, please stopover at

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Read e-book online Addenda et Corrigenda: Vol. 1. Part VIII (Constitutions of PDF

By Horst Dippel

This supplemental quantity expands upon the seven-volume version of Constitutional records of the USA of the USA 1776–1860, which was once released from 2006 to 2009. It comprises 14 constitutional files from eight diverse U.S. states which have been lately made obtainable for the 1st time in American libraries and documents. one of the files within the assortment are the structure of the short-lived “Republic of Indian Stream,” which succeeded from New Hampshire from 1832 to 1835, in addition to infrequent constitutional records from New Mexico and Texas written in either Spanish and English. The texts were edited, annotated, and listed at the foundation of the unique manuscripts and (in convinced situations infrequent) unique prints produced via the professional nation or constitutional conference printing presses.

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Read e-book online Guide du propriétaire bailleur et de ses conseillers - 2ème PDF

By Pierre Jammar

Un coup de pouce efficace pour l. a. gestion des biens à louer

La loi protège les locataires, pas les propriétaires.

Les propriétaires semblent souvent dépassés par l. a. gestion de leurs immeubles, les risques de dégradation, les conflits de paiement et surtout par los angeles masse de textes et de lois engendrée par nos dirigeants. Ce constat m’a amené à réfléchir sur les stipulations des propriétaires bailleurs et sur l. a. relation qu’ils doivent nécessairement entretenir avec leurs locataires. Etre propriétaire bailleur n’est pas un métier facile et il n’existe pas d’école d’apprentissage. Cependant, des professionnels sont formés chaque jour pour répondre à vos attentes et vous aider dans los angeles réussite de votre projet ou de votre entreprise. Là, c’est mon métier.
J’ai donc voulu ce consultant pratique, clair et basic, pour aider les propriétaires à améliorer l. a. qualité de leur travail et pour faire en sorte que louer un immeuble ne soit plus un problème insurmontable en soi, mais bien une opération réaliste, commode et lucrative.

Ce consultant pratique du propriétaire bailleur s’adresse avant tout aux propriétaires qui gèrent eux-mêmes leur patrimoine, mais également à tous les professionnels, brokers immobiliers, qui redoutent de franchir le pas de los angeles gestion locative. Ce advisor sera aussi utile durant toute leur carrière professionnelle pour les aider à développer les qualités indispensables d’un very good régisseur. Et enfin pour tous ceux qui souhaitent préparer leur avenir, ainsi que celui de leurs enfants, en se constituant un patrimoine immobilier rentable et performant.

Un consultant obtainable à tous que nous présente Pierre Jammar, professional immobilier


Depuis plus de 15 ans,, maison d’édition belge, publie des livres et des lettres d’informations à vacation spot des professionnels (dirigeants de PME, cadres, gestionnaires, professions libérales, enseignants, étudiants,…). Distribué dans toute l. a. francophonie, édite des ouvrages, papier et électronique, tant en français qu’en néerlandais. Le catalogue compte près de 250 titres rédigés par des spécialistes de terrain.


Pierre Jammar est agent immobilier diplômé. Longtemps considéré comme étant le spécialiste incontournable du château et de los angeles belle demeure, mais aussi, paradoxalement, de los angeles gestion locative orientée vers les logements adaptés aux moyens revenus, il apporte désormais ses compétences au revenue de nombreuses agences immobilières qui souhaitent développer les companies de Régisseur pour répondre aux attentes d'une clientèle de plus en plus exigeante. Sa ardour, il l'enseigne également dans les Centres de Formations Professionnelles aux brokers Immobiliers, aux specialists Immobiliers ainsi qu'aux Géomètres. Son expérience et ses principes innovants sont aussi reconnus dans les domaines les plus variés du métier, qu'il dispense lors de conférences ou de cours de recyclage professionnels. Les combats politiques et sociaux en matière de logement qu'il a mené, les péripéties d'un incroyable métier, sa philosophie de vie et sa manière de transmettre les traditions sous une couleur différente lui permet d'expliquer avec sagesse les domaines les plus variés du métier.

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Download PDF by Luca Cerioni: The European Union and Direct Taxation: A Solution for a

By Luca Cerioni

Within the eu Union, direct taxation is a space which frequently provokes controversy because of tensions among the tax sovereignty of the person Member States and the need for an built-in inner marketplace. This publication bargains a severe assessment of the legislative and case-law advancements during this zone on the ecu point, and experiences the eu Commission’s proposed ideas in mild in their matters in regards to the right functioning of the EU’s inner market.

Luca Cerioni set out a chain of benchmarks made up our minds from the ambitions expressed via the eu fee, together with: the removal of double taxation and double non-taxation; the simplification of cross-border tax compliance; the aid of abusive forum-shopping practices and normal competitive tax making plans innovations; felony sure bet for all companies and members sporting on actions and receiving source of revenue in additional than one ecu Member kingdom. Cerioni makes use of those benchmarks to invite which Directives and/or rulings have left felony uncertainty, and that have ended up developing or expanding the scope for competitive tax making plans. The booklet places ahead a finished resolution for a brand new optimum regime when it comes to tax place of abode, which might give a contribution to the european venture to the mutual good thing about Member States and taxpayers.

As an intensive and demanding dialogue of european tax principles in strength, and of the ecu Court’s case legislation in direct taxation, this ebook might be of significant use to educational researchers and scholars of european legislation, tax practitioners, and policy-makers on the european and nationwide level.

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New PDF release: The Impact of the OECD and UN Model Conventions on Bilateral

By Michael Lang,Pasquale Pistone,Josef Schuch,Claus Staringer

This booklet offers an research of bilateral tax treaties concluded through thirty-seven jurisdictions from 5 continents and empirically ascertains the effect of the UN and OECD version Tax Conventions on bilateral tax treaties. It consequently fills a tremendous hole within the foreign tax literature, which has to date both studied the only version Tax Conventions or all for bilateral treaties within the context of the tax treaty coverage of unmarried nations, and units the speed for a brand new technique within the research and interpretation of tax treaties. A common record outlines the foremost issues of the research, highlights present developments and predicts destiny advancements of multilateralism and worldwide tax legislations. this can be a necessary source for lecturers, tax gurus and foreign tax practitioners who locate textbooks in keeping with version Tax Conventions insufficient.

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