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Bill Shorten
34,00 € *
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Please note that the content of this book primarily consists of articles available from Wikipedia or other free sources online. William Richard "Bill" Shorten is an Australian politician, the Member for Maribyrnong in the Australian Parliament, Assistant Treasurer and Minister for Superannuation and Financial Services. He was the Parliamentary Secretary for Disability and Children's Services in the Rudd/Gillard Government 2007 2010. He is a former Victorian State President of the Australian Labor Party, a long-time member of the right-wing Labor Unity faction, and a former Secretary of the Australian Workers' Union. Bill Shorten was born in Melbourne, where his father was a waterside worker and union official. His mother was a lawyer and university academic. He was educated at Xavier College and Monash University, where he graduated in arts and law. During his time at Monash, Shorten was a founding member of Young Labor Network, a right wing Labor youth caucus. He also holds an MBA from the Melbourne Business School, an unusual qualification for a trade union official

Anbieter: Dodax
Stand: 12.08.2020
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Company Tax Reform in the European Union
155,00 CHF *
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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: 12.08.2020
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Basics on European Social Law
24,90 CHF *
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The present book sets out - in a concise manner - the social law of the European Union. It covers all core areas of European labour law, as well as the coordination of social security. Apart from regulation based on the EU's competence in social policy and the free movement of workers and other citizens, the book refers to other fields of EU regulation which typically lead to clashes between the member states' national social law and the relevant EU norms. Extensive reference is had to case law, which continues to have a paramount role in shaping the law as it stands. The book is primarily aimed at students confronted with European social law for the first time. Besides, it should be of help also to law practitioners in the rising number of cases where EU law is of relevance. Mag. Christina Hiessl, Bakk. LLM, is a university assistant, lecturer and doctoral student at the WU Wien - Vienna University of Economics and Business.

Anbieter: Orell Fuessli CH
Stand: 12.08.2020
Zum Angebot
Basics on European Social Law
24,90 CHF *
ggf. zzgl. Versand

The present book sets out - in a concise manner - the social law of the European Union. It covers all core areas of European labour law, as well as the coordination of social security. Apart from regulation based on the EU's competence in social policy and the free movement of workers and other citizens, the book refers to other fields of EU regulation which typically lead to clashes between the member states' national social law and the relevant EU norms. Extensive reference is had to case law, which continues to have a paramount role in shaping the law as it stands. The book is primarily aimed at students confronted with European social law for the first time. Besides, it should be of help also to law practitioners in the rising number of cases where EU law is of relevance. Mag. Christina Hiessl, Bakk. LLM, is a university assistant, lecturer and doctoral student at the WU Wien - Vienna University of Economics and Business.

Anbieter: Orell Fuessli CH
Stand: 12.08.2020
Zum Angebot
CEO's Expectant Secretary
2,11 CHF *
ggf. zzgl. Versand

Maddox Communications was his life-until he allowed a woman to come between him and his business. CEO Brock Maddox had been betrayed by his lover…his own secretary. And when he finally confronted Elle Linton, he discovered she'd been keeping an even bigger secret. Elle was carrying his baby. Vowing to let nothing else out of his control, Brock declared Elle would marry him. Their union solidified his claim on their child…and allowed him to keep a close eye on his ex-assistant. Yet Brock knew he might succumb to the lure of his lovely wife…if he dared let his heart rule his head.

Anbieter: Orell Fuessli CH
Stand: 12.08.2020
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: 12.08.2020
Zum Angebot
CEO's Expectant Secretary
1,94 € *
ggf. zzgl. Versand

Maddox Communications was his life-until he allowed a woman to come between him and his business. CEO Brock Maddox had been betrayed by his lover…his own secretary. And when he finally confronted Elle Linton, he discovered she'd been keeping an even bigger secret. Elle was carrying his baby. Vowing to let nothing else out of his control, Brock declared Elle would marry him. Their union solidified his claim on their child…and allowed him to keep a close eye on his ex-assistant. Yet Brock knew he might succumb to the lure of his lovely wife…if he dared let his heart rule his head.

Anbieter: Thalia AT
Stand: 12.08.2020
Zum Angebot
Basics on European Social Law
20,99 € *
ggf. zzgl. Versand

The present book sets out - in a concise manner - the social law of the European Union. It covers all core areas of European labour law, as well as the coordination of social security. Apart from regulation based on the EU's competence in social policy and the free movement of workers and other citizens, the book refers to other fields of EU regulation which typically lead to clashes between the member states' national social law and the relevant EU norms. Extensive reference is had to case law, which continues to have a paramount role in shaping the law as it stands. The book is primarily aimed at students confronted with European social law for the first time. Besides, it should be of help also to law practitioners in the rising number of cases where EU law is of relevance. Mag. Christina Hießl, Bakk. LLM, is a university assistant, lecturer and doctoral student at the WU Wien - Vienna University of Economics and Business.

Anbieter: Thalia AT
Stand: 12.08.2020
Zum Angebot
Basics on European Social Law
20,99 € *
ggf. zzgl. Versand

The present book sets out - in a concise manner - the social law of the European Union. It covers all core areas of European labour law, as well as the coordination of social security. Apart from regulation based on the EU's competence in social policy and the free movement of workers and other citizens, the book refers to other fields of EU regulation which typically lead to clashes between the member states' national social law and the relevant EU norms. Extensive reference is had to case law, which continues to have a paramount role in shaping the law as it stands. The book is primarily aimed at students confronted with European social law for the first time. Besides, it should be of help also to law practitioners in the rising number of cases where EU law is of relevance. Mag. Christina Hießl, Bakk. LLM, is a university assistant, lecturer and doctoral student at the WU Wien - Vienna University of Economics and Business.

Anbieter: Thalia AT
Stand: 12.08.2020
Zum Angebot