Further information can be gathered from the Programme german. Skip to the navigation. Skip to the content. Can optimal structures be developed to serve as model concepts? To what extent are mergers and acquisitions either hindered or promoted by tax regulations? Financing Which tax parameters must be fulfilled in order to enable a neutral financing structure with regard to the financing decision? To what extent can and should external company financing be restricted?
Which anti-abuse regulations are necessary and what should they contain? Are tax rules intended to regulate leasing and other forms of finance necessary and what should be their content?
How can profit allocation be performed with regard to business premises? How can double taxation be avoided, especially where income flows from third countries are involved? Partnerships How can both zero taxation and double taxation be avoided when fees are paid to company owners? How can an option be provided to a partnership to be taxed as a corporation when engaging in international trade? What kind of tax structure is necessary to ensure a tax-neutral partnership?
Corporations What type of regulation is necessary to enable the establishment of tax-neutral cross-border operations? How should European publicly listed companies be taxed? Transfer Pricing Are the current methods for calculating transfer prices sufficient against the backdrop of globalised markets?
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How can profit allocation be performed optimally and what impact would this have on the behaviour of companies and States? What changes are necessary to the way international audits, information exchange and communication processes are performed due to globalisation? To what extent are anti-abuse regulations necessary and what should they contain?
Which regulations are necessary, possible or viable as regards the financing of companies in low-tax countries? Cross-border employment Are regulations to promote or limit cross-border employment necessary? Double-taxation agreements How can double-taxation agreements be further developed in the light of globalisation and the European Union? Is the prominence of the tax-exemption method still relevant? Can the problems of subject-to. What would these clauses contain?
Does the existence of the freedom of movement of capital, the ban on discrimination and most-favoured nation agreements mean that the EU regulations should be extended to third countries? Meyer, From: Altstadt Antiquariat M. Weiers Freiburg, Germany. About this Item: Aachen, Meyer u. Seller Inventory [L].
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Tax Law : Education & Research : Universität Hamburg
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