Bøger udgivet af Linde Verlag

The Law of Double Taxation Conventions Cross-border activities or transactions may trigger tax liability in two or more jurisdictions. In order to mitigate the financial burden resulting from these situations, States have entered into numerous double taxation conventions, which provide for rules that allocate the taxing rights between the contracting states.This handbook aims at providing an introduction to the law of double taxation conventions. It is designed for students - irrespective of their national background, but the author believes that it will also be of great help for tax experts who wish to know more about double taxation conventions, as well as for international law experts who wish to understand more about tax law. The handbook does not consider one jurisdiction in particular but rather takes examples from a wide range of different countries and their jurisdictions. It includes an overview of the problem of double taxation, the state practice in the conclusion of double tax conventions and their effects, the interpretation of double taxation conventions and treaty abuse.Furthermore, this updated handbook takes new developments into account occurred since the last edition of the book from 2013, in particular also the changes through OECD's BEPS project and the Multilateral Instrument. It deals with the latest versions of the OECD Model Tax Conventions on Income and on Capital and the UN Model Double Taxation Convention between Developed and Developing Countries, both published in 2017, as well as the latest version of the OECD Model Double Taxation Convention on Estates and Inheritances and on Gifts.

English for Accountants enthält die 1.400 wichtigsten englischen Begriffe aus der Rechnungslegung mit entsprechender Übersetzung und zahlreichen praxisrelevanten Erläuterungen.Der Inhalt ist auf die Bedürfnisse der täglichen Arbeit in Wirtschaftsprüfung, Steuerberatung, (Bilanz-)Buchhaltung und Rechnungslegung zugeschnitten, der Umfang orientiert sich an der Häufigkeit des Vorkommens der Begriffe. Mit seinen Querverweisenund Erläuterungen ermöglicht dieses Wörterbuch auch systematisches Lernen. Der zweite Teil enthält themenorientierte Satzbausteine aus internationalen Geschäftsberichten in Deutsch und Englisch.Ein hilfreicher Begleiter für Studierende, Steuerberater/innen, Berufsanwärter/innen, Mitarbeiter/innen im Rechnungswesen, selbstständige Buchhalter/innen, Bilanzierer/innen und Geschäftsführer/innen.

What makes ALDI so special? Take a look behind the Curtain A retailer with an extremely limited assortment and the lowest prices in the market conquers the world with an extraordinary business model and generates Billions in sales and unusual high profits. ALDI does everything differently, ignores the so-called "Best Practices", has no marketing department, refrains from promotions, is run by a management without any incentive and bonus packages and ignores the press.What is it that makes ALDI so special? What are the essentials of the ALDI system? What's the corporate culture like? What are the methods of management? What kind of organization does ALDI have? What can anyone from any industry learn from ALDI?This book explains what ALDI's excellence is based on and how consistency, ascetism and discipline created one of the most successful grocery chains.This new edition also describes how ALDI has changed in recent years after the founders passed away and a new generation of managers took over. ALDI's successful business model and management practices are at stake. ALDI is about to become more and more ordinary.

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 and a variety of law concepts. The book's contents are selective rather than comprehensive because the focus lies on legal vocabulary rather than knowledge building. Thus, each chapter is followed by a list of related legal terms and concepts, whereby a wide range of legal terminology is defined and explained in English and not forced into a German corset. Among other issues, the book offers a valuable insight into the US trial and jury system, US legal education, the legal profession and various legal (civil and criminal) proceedings. It is a suitable reference book for law students as well as legal professionals and anyBartzone interested in US law and English legal terminology. The author's main goal is to promote and ease the reader's understanding of legal terms by contextualizing them, which should enable the legally trained eye to realize the small but subtle differences between the (American) English and related German terms. In addition, the book includes a great number of legal terms and their respective translation into German.