Angebote zu "Base" (6 Treffer)

Kategorien

Shops

Company Tax Reform in the European Union
155,00 CHF *
ggf. zzgl. Versand

Even though multinational companies doing business across the European Union generally operate at the EU level, they must still compute a separate company tax base for each Member State where they do business. This process creates enormous compliance burdens as integrated multinational enterprises struggle to find appropriate 'arm’s length' prices for their internal transfers of goods, services and intangibles. This process fails to tax EU companies in a manner consistent with how they do business in the European Union. By contrast to this system of separate acounting with arm’s length pricing, consolidated base taxation with formulary apportionment is an ideal system to apply to tax multinational enterprises in the European Union. Company Tax Reform in the European Union. Guidance from the United States and Canada on Implementing Formulary Apportionment in the EU draws from experiences in the U.S. states and Canadian provinces to provide guidance to the European Union. The book describes the new landscape for company tax reform in the EU and how formulary apportionment fits into that landscape. It discusses practical issues concerning the fundamental elements of a formulary apportionment system and evaluates technical issues concerning how formulary apportionment may affect investment, employment, tax planning, and tax competition in the European Union. The book emphasizes that formulary apportionment preserves EU Member State tax sovereignty and allows them to remain competitive in the drive to stimulate new investment and employment. 'Dr. Martens-Weiner's book draws on the U.S. and Canadian experience in using formulary apportionment to achieve a reasonable allocation of income across fiscal borders. The lessons she draws should inform the EU debate over formulary apportionment.' Emil M. Sunley, Assistant Director Fiscal Affairs Department, International Monetary Fund 'Company Tax Reform in the European Union gave me new insights on the U.S. and Canadian experiences with formulary allocation of business income. Reading it will be a must for anybody who wants to take part in the forthcoming discussion of the future common consolidated corporate tax base and its formula allocation to different EU Member States.' Dr. Albert J. Rädler Prof. em. of International Business Taxation, International Tax Institute, University of Hamburg Senior Tax Partner, Linklaters Oppenhoff & Rädler, Munich office Member of the Ruding Committee, Brussels 1991/1992 'An important volume that will prove valuable as the European Union decides whether -- and how -- to harmonize company income taxes.' Charles E. McLure, Jr. Hoover Institution, Stanford University 'This book is important reading for both tax policymakers and business leaders. It breaks the mold of conventional thinking by demonstrating that formulary apportionment is a practical way to solve the income-allocation problems confronting the European Union. Equally important, the book gives the advocates of arm’s-length allocation methods some challenging food for thought.' Thomas F. Field Founder, Tax Analysts Joann Martens-Weiner is a renowned world expert on formulary apportionment. She has dedicated more than 15 years to the subject, beginning with her dissertation on the economic effects of the formulary apportionment system used in the United States and Canada. Dr. Martens-Weiner has a Ph.D. in economics from Harvard University and a B.S. in Business Administration from the University of California at Berkeley. She has served as an economist in the Office of Tax Analysis at the U.S. Treasury Department and as an expert on formulary apportionment for the Directorate-General for Taxation and Customs Union at the European Commission.

Anbieter: Orell Fuessli CH
Stand: 12.07.2020
Zum Angebot
Critical Infrastructure Protection VI
92,90 CHF *
ggf. zzgl. Versand

The information infrastructure - comprising computers, embedded devices, networks and software systems - is vital to day-to-day operations in every sector: information and telecommunications, banking and finance, energy, chemicals and hazardous materials, agriculture, food, water, public health, emergency services, transportation, postal and shipping, government and defense. Global business and industry, governments, indeed society itself, cannot function effectively if major components of the critical information infrastructure are degraded, disabled or destroyed. Critical Infrastructure Protection VI describes original research results and innovative applications in the interdisciplinary field of critical infrastructure protection. Also, it highlights the importance of weaving science, technology and policy in crafting sophisticated, yet practical, solutions that will help secure information, computer and network assets in the various critical infrastructure sectors. Areas of coverage includes: Themes and Issues; Control Systems Security; Infrastructure Security; and Infrastructure Modeling and Simulation. This book is the sixth volume in the annual series produced by the International Federation for Information Processing (IFIP) Working Group 11.10 on Critical Infrastructure Protection, an international community of scientists, engineers, practitioners and policy makers dedicated to advancing research, development and implementation efforts focused on infrastructure protection. The book contains a selection of sixteen edited papers from the Sixth Annual IFIP WG 11.10 International Conference on Critical Infrastructure Protection, held at the National Defense University, Washington, DC, USA in the spring of 2011. Critical Infrastructure Protection VI is an important resource for researchers, faculty members and graduate students, as well as for policy makers, practitioners and other individuals with interests in homeland security. Jonathan Butts is an Assistant Professor of Computer Science at the Air Force Institute of Technology, Wright-Patterson Air Force Base, Ohio, USA. Sujeet Shenoi is the F.P. Walter Professor of Computer Science and a Professor of Chemical Engineering at the University of Tulsa, Tulsa, Oklahoma, USA.

Anbieter: Orell Fuessli CH
Stand: 12.07.2020
Zum Angebot
Company Tax Reform in the European Union
113,99 € *
ggf. zzgl. Versand

Even though multinational companies doing business across the European Union generally operate at the EU level, they must still compute a separate company tax base for each Member State where they do business. This process creates enormous compliance burdens as integrated multinational enterprises struggle to find appropriate 'arm’s length' prices for their internal transfers of goods, services and intangibles. This process fails to tax EU companies in a manner consistent with how they do business in the European Union. By contrast to this system of separate acounting with arm’s length pricing, consolidated base taxation with formulary apportionment is an ideal system to apply to tax multinational enterprises in the European Union. Company Tax Reform in the European Union. Guidance from the United States and Canada on Implementing Formulary Apportionment in the EU draws from experiences in the U.S. states and Canadian provinces to provide guidance to the European Union. The book describes the new landscape for company tax reform in the EU and how formulary apportionment fits into that landscape. It discusses practical issues concerning the fundamental elements of a formulary apportionment system and evaluates technical issues concerning how formulary apportionment may affect investment, employment, tax planning, and tax competition in the European Union. The book emphasizes that formulary apportionment preserves EU Member State tax sovereignty and allows them to remain competitive in the drive to stimulate new investment and employment. 'Dr. Martens-Weiner's book draws on the U.S. and Canadian experience in using formulary apportionment to achieve a reasonable allocation of income across fiscal borders. The lessons she draws should inform the EU debate over formulary apportionment.' Emil M. Sunley, Assistant Director Fiscal Affairs Department, International Monetary Fund 'Company Tax Reform in the European Union gave me new insights on the U.S. and Canadian experiences with formulary allocation of business income. Reading it will be a must for anybody who wants to take part in the forthcoming discussion of the future common consolidated corporate tax base and its formula allocation to different EU Member States.' Dr. Albert J. Rädler Prof. em. of International Business Taxation, International Tax Institute, University of Hamburg Senior Tax Partner, Linklaters Oppenhoff & Rädler, Munich office Member of the Ruding Committee, Brussels 1991/1992 'An important volume that will prove valuable as the European Union decides whether -- and how -- to harmonize company income taxes.' Charles E. McLure, Jr. Hoover Institution, Stanford University 'This book is important reading for both tax policymakers and business leaders. It breaks the mold of conventional thinking by demonstrating that formulary apportionment is a practical way to solve the income-allocation problems confronting the European Union. Equally important, the book gives the advocates of arm’s-length allocation methods some challenging food for thought.' Thomas F. Field Founder, Tax Analysts Joann Martens-Weiner is a renowned world expert on formulary apportionment. She has dedicated more than 15 years to the subject, beginning with her dissertation on the economic effects of the formulary apportionment system used in the United States and Canada. Dr. Martens-Weiner has a Ph.D. in economics from Harvard University and a B.S. in Business Administration from the University of California at Berkeley. She has served as an economist in the Office of Tax Analysis at the U.S. Treasury Department and as an expert on formulary apportionment for the Directorate-General for Taxation and Customs Union at the European Commission.

Anbieter: Thalia AT
Stand: 12.07.2020
Zum Angebot
Critical Infrastructure Protection VI
79,99 € *
ggf. zzgl. Versand

The information infrastructure - comprising computers, embedded devices, networks and software systems - is vital to day-to-day operations in every sector: information and telecommunications, banking and finance, energy, chemicals and hazardous materials, agriculture, food, water, public health, emergency services, transportation, postal and shipping, government and defense. Global business and industry, governments, indeed society itself, cannot function effectively if major components of the critical information infrastructure are degraded, disabled or destroyed. Critical Infrastructure Protection VI describes original research results and innovative applications in the interdisciplinary field of critical infrastructure protection. Also, it highlights the importance of weaving science, technology and policy in crafting sophisticated, yet practical, solutions that will help secure information, computer and network assets in the various critical infrastructure sectors. Areas of coverage includes: Themes and Issues; Control Systems Security; Infrastructure Security; and Infrastructure Modeling and Simulation. This book is the sixth volume in the annual series produced by the International Federation for Information Processing (IFIP) Working Group 11.10 on Critical Infrastructure Protection, an international community of scientists, engineers, practitioners and policy makers dedicated to advancing research, development and implementation efforts focused on infrastructure protection. The book contains a selection of sixteen edited papers from the Sixth Annual IFIP WG 11.10 International Conference on Critical Infrastructure Protection, held at the National Defense University, Washington, DC, USA in the spring of 2011. Critical Infrastructure Protection VI is an important resource for researchers, faculty members and graduate students, as well as for policy makers, practitioners and other individuals with interests in homeland security. Jonathan Butts is an Assistant Professor of Computer Science at the Air Force Institute of Technology, Wright-Patterson Air Force Base, Ohio, USA. Sujeet Shenoi is the F.P. Walter Professor of Computer Science and a Professor of Chemical Engineering at the University of Tulsa, Tulsa, Oklahoma, USA.

Anbieter: Thalia AT
Stand: 12.07.2020
Zum Angebot
Marketing for Mortgage Brokers: A How-To on Tra...
13,99 € *
zzgl. 3,00 € Versand

Turned out on his ear by his friend & broker just 1 week before Christmas, with no marketing, no leads, no referral base, and seemingly no chance of making a living of any kind in the mortgage business, things looked bleak for Scott Tucker. But fast forward just 87 days, and his newly-created, from-scratch, secret direct response Mortgage Marketing System turned his $5,000 credit card investment in his first mailing into $75,000.00 in fees, over the next 57 days. And as it turned-out, it was no fluke! Within just 18 months more, Scott Tucker went from working from his makeshift kitchen 'office,' in his 1-bedroom Chicago condo, to a brokerage of his own, and taking it from $442,356.77 in annual fees, working full-time & by himself, to adding 1 part-time assistant, cutting his own hours to part-time, and raking-in $731,019.95 in annual fee income!

Anbieter: Thalia AT
Stand: 12.07.2020
Zum Angebot