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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...

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."

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...

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...

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.

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...

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...

This book has been updated and simplified to be more reader-friendly. Its guidance on inspection and testing has been extended and there is greater clarification on works that are non-notifiable to building control bodies. Reference to 'competent' persons has been downplayed and instead, the new Approved Document refers to 'qualified' installers, which stipulates that the person certifying the works must have appropriate qualifications, knowledge and experience, although this still encompasses t...

Written by one of the UK's leading personal finance journalists, this book brings together 140 tips to help ensure you pay the right amount of tax. Whether it's ensuring your tax code is correct, making the most of your ISA, saving the full amount into your pension or claiming the right amount of tax credits, this is the one guidebook that you can't do without. It tells you all about the taxes that you should pay, advises on tax changes and explains who you should ask if you need detailed a...