Die Pensionszusage an den Mitunternehmer wirft steuer- und bilanzrechtliche Probleme auf: Nach der aktuellen Rechtsprechung muss die Gesamthand gewinnmindernd eine Pensionsruckstellung bilden. Der begunstigte Gesellschafter hat zeitlich und betragsmassig korrespondierend einen Gewinn als bezogene Sondervergutung zu versteuern, obwohl ungewiss ist, ob er jemals Pensionszahlungen erhalten wird. Verstirbt er fruhzeitig, entsteht aus der Aufloesung der bereits versteuerten Anwartschaft in seinem Son...
Was unterscheidet lizenzpflichtige Rundfunkdienste von lizenzfreien Medien- und Telediensten? Und welche Befugnisse haben oeffentlich-rechtliche Rundfunkanstalten angesichts einer "neuen Vielfalt" der Internetangebote? Diese sehr aktuellen und praxisrelevanten Fragen stehen im Mittelpunkt der Studie. Der Autor geht von einem interdisziplinaren Ansatz aus, der medienwissenschaftliche Erkenntnisse zu der vom BVerfG postulierten "Breitenwirkung, Aktualitat und Suggestivkraft" des Rundfunks juristis...
Coalition Warfare
It is unquestionable that the warfare of various post-Cold War 'coalitions-of-the-willing' has drawn much attention over recent years. However, we may also notice that associations of nations fighting, or preparing to fight, for common causes are no novelty.Multi-national co-operation in fields as costly and as fateful as war depends on considerations and caveats concerning political purpose, risks, mutual trust, national wealth and pride, compatibility of military forces and a glut of intangibl...
"This new edition from Tolley provides practitioners with a practical and straightforward guide to the tax implications of trusts and the planning opportunities that arise from them. Fully updated to take into account the Finance Act 2004, it also covers the legal principles surrounding this complex area and includes examples and case studies throughout to supplement and illustrate the text."
Tolley's Income Tax and Tax Tutor
This specially bundled set combines the book of "Tolley's Income Tax" with the CD of "Tax Tutor: Personal and Business Tax". Comprehensively covering all the primary and secondary legislation, HMRC Statements, case law and other published information. "Tax Tutor" is a CD-Rom set that provides interactive audiovisual lectures in a format that makes learning fast, fun and convenient. With "Tax Tutor", wherever there is a computer, you can have your own personal tax tutor with you. "Tax Tutor" is s...
Stress Free Tax Returns (Anna's Simple Accounting Guides, #1)
by Anna Goodwin
Fundamentals of International Transfer Pricing in Law and Economics
Entrepreneurial Strategic Processes. Advances in Entrepreneurship, Firm Emergence and Growth, Volume 10.
by Jerome A. Katz and G.T. Lumpkin
This book conceptualises the implementation of marketing and purchasing strategies and plans in terms of the agreements which companies make. It looks, in a cross-cultural setting, at the interorganisational negotiations which are crucial to marketing and purchasing operations and this negotiation theme is developed via models showing the interaction of factor affecting outcomes and negotiation skills. The book relates concepts to the reality of negotiating sales/purchasing, agency/distribution,...
Wartime Captivity in the 20th Century (Contemporary European History, #19)
Long a topic of historical interest, wartime captivity has over the past decade taken on new urgency as an object of study. Transnational by its very nature, captivity's historical significance extends far beyond the front lines, ultimately inextricable from the histories of mobilization, nationalism, colonialism, law, and a host of other related subjects. This wide-ranging volume brings together an international selection of scholars to trace the contours of this evolving research agenda, off...
Improving Recognition in the European Higher Education Area (Council of Europe Higher Education, #12)
by Andrejs Rauhvargers, Council of Europe, and Agnese Rusakova
The Construction (Design and Management) or 'CDM' Regulations require all those involved in construction to adopt an integrated approach to health and safety management. This Procedures Manual provides a documentation system for compliance with the statutory requirements.
U.S. Department of Defense Civilian Casualty Policies and Procedures
by Michael J McNerney
Shared Prosperity (Europe and Central Asia studies) (Europe and Central Asia Flagship)
by Maurizio Bussolo and Luis Felipe Lopez-Calva
Television Standards?
The Federal Communications Commission (FCC) has been bombarded with hundreds of thousands of complaints concerning the 2004 Super Bowl halftime show. Although the focal point of the complaints has been a public breast exposure, the complaints perhaps reflect the general outrage at a halftime show which has been described as a raunchy and disgraceful public display of indecency. The National Football League took a huge risk with its franchise presentation which has already reached over 100 millio...
2012 American Bar Association Gavel Award Honorable Mention for Books 2012 Scribes Book Silver Medal Award presented by the American Society of Legal Writers The U.S. detention center at Guantánamo Bay has long been synonymous with torture, secrecy, and the abuse of executive power. It has come to epitomize lawlessness and has sparked protracted legal battles and political debate. For too long, however, Guantánamo has been viewed in isolation and has overshadowed a larger, interconnected globa...
Reading the Islamic City (Toposophia: Sustainability, Dwelling, Design)
by Akel Ismail Kahera
Field Manual FM 3-22 Army Support to Security Cooperation with change 1 21 June 2013
by United States Government Us Army
FDA Regulation of Tobacco Products
Last year, lawmakers reintroduced bipartisan, bicameral legislation (H.R. 1108, S. 625) to give the Food and Drug Administration (FDA) broad new authority to regulate the manufacture, distribution, advertising, promotion, sale, and use of cigarettes and smokeless tobacco products. Amended versions of both bills have been reported out of committee and await floor action in their respective chambers. The Secretary of Health and Human Services has stated in a July 21, 2008, letter that the Bush Adm...
The Age of Regulatory Reform
The 1970s witnessed a world-wide liberalization of economic markets. This collection of papers not only describes the major changes and sets out the underlying forces leading to them, but also offers analysis of the consequences of reform. The papers embrace national studies (ie the USA, Canada, Australia and the UK) and sectoral studies (relating to aviation, trucking, the bus industry, energy, international and domestic finance and telecommunications). The contents of the book should be of int...
No Time for Truth is the first book to investigate the "Haditha Massacre," the controversial killing of twenty four unarmed Iraqi civilians in November 2005 and the subsequent prosecution of eight Marines charged with violating the rules of combat. Unravelled by the authors, this complex tragedy of the Iraq War compellingly illustrates the bitter observation by Aeschylus that "in war, truth is the first casualty." After the explosion of an IED killed one Marine and wounded two others, the coun...
The UN Commission on Human Rights began establishing the Special Procedures in the late 1960s. Since then, the UN mechanisms have developed and become veritable tools of human rights protection and monitoring.This book endeavours to capture the evolution of the human rights activity carried out by the Special Procedures and evaluate their importance and impact. It provides a thorough and up-to-date insight of the institutional history of the Special Procedures, analyzes their legal dimension, pu...
The Illustrious Hugo Grotius of the Law of Warre and Peace
by Hugo Grotius