Guide to the Luxembourg Corporate Tax Return

Guide to the Luxembourg Corporate Tax Return PDF Author: Maude Bologne
Publisher: Éditions Larcier
ISBN: 2879984416
Category : Law
Languages : en
Pages : 399

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Book Description
Over the past several years, there has been a steady increase in the number of resident taxpayers subject to the various taxes on income and net worth in Luxembourg. However, until now, no complete and up-to-date documentation has been available to guide taxpayers in the preparation of their tax returns. This book, which is both detailed and highly readable, is a practical response to that information gap. This first English edition is based on tax legislation which is effective in Luxembourg as at 31 December 2018 and provides guidance on how to complete the online corporate income tax, municipal business tax and net worth tax return for resident corporations and how to submit the mandatory electronic declaration. This book undertakes a page-by-page analysis of the tax return form for commercial companies and the annexes to that form and draws attention to the most important laws, regulations and administrative circulars currently in force. The book also incorporates many practical examples. These features make this book an ideal reference guide for resident corporations in Luxembourg.

Guide to the Luxembourg Corporate Tax Return

Guide to the Luxembourg Corporate Tax Return PDF Author: Maude Bologne
Publisher: Éditions Larcier
ISBN: 2879984416
Category : Law
Languages : en
Pages : 399

Get Book Here

Book Description
Over the past several years, there has been a steady increase in the number of resident taxpayers subject to the various taxes on income and net worth in Luxembourg. However, until now, no complete and up-to-date documentation has been available to guide taxpayers in the preparation of their tax returns. This book, which is both detailed and highly readable, is a practical response to that information gap. This first English edition is based on tax legislation which is effective in Luxembourg as at 31 December 2018 and provides guidance on how to complete the online corporate income tax, municipal business tax and net worth tax return for resident corporations and how to submit the mandatory electronic declaration. This book undertakes a page-by-page analysis of the tax return form for commercial companies and the annexes to that form and draws attention to the most important laws, regulations and administrative circulars currently in force. The book also incorporates many practical examples. These features make this book an ideal reference guide for resident corporations in Luxembourg.

Anti-money Laundering and Counter-terrorism Financing Law and Policy

Anti-money Laundering and Counter-terrorism Financing Law and Policy PDF Author: Anne Imobersteg Harvey
Publisher: BRILL
ISBN: 9004359109
Category : Law
Languages : en
Pages : 287

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Book Description
The book provides one of the first accounts of AML/CFT legislation in Australia, sets the international policy context, and outlines key international legal obligations. To minimise the negative impact on personal freedoms, it proposes a reading of Australian provisions in line with international caselaw. Expanding her analysis on the international level, the author offers an appraisal of the measures taken, both in terms of criminal policy and cost for civil society. She argues that the development of soft law and the increased powers given to law enforcement agencies, which sub-contract surveillance to the private sector, further erode the legitimacy of State action and the rule of law, and ultimately the democracy the laws were meant to protect.

Compensating Catastrophe Victims

Compensating Catastrophe Victims PDF Author: Véronique Bruggeman
Publisher: Kluwer Law International B.V.
ISBN: 9041132635
Category : Law
Languages : en
Pages : 650

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Book Description
This book shows that amelioration of the current compensation solutions for disaster victims is indeed a possibility. In a heated yet often poorly informed debate, it offers clarity and insights regarding the financial compensation for victims of catastrophes which, in addition to raising academic interest, are certain to help build a framework for future policymakers and lawmakers faced with shaping compensation programmes for catastrophe victims.

Legal Capital in Europe

Legal Capital in Europe PDF Author: Marcus Lutter
Publisher: Walter de Gruyter
ISBN: 9783899493399
Category : Business & Economics
Languages : en
Pages : 716

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Book Description
Europe has known very different systems of company laws for a long time. These differences do not only pertain to the board structures of public companies, where single-tier and two-tier structures can be distinguished, they also pertain to the principles of fixed legal capital. Fixed legal capital is not a traditional ingredient of English and Irish company law and had to be incorpo-rated into these legal systems (only) for public limited companies according to the Second European Company Law Directive of 1976. Both jurisdictions have never really embraced these rules. Against this background, the British Accounting Standards Board (ASB) and the Company Law Centre at the British Institute of International and Comparative Law (BIICL) have initiated and supported a study of the benefits of this legal system by a group of experts led by Jonathan Rickford. The report of this group has been published in 2004. Its result was that legal capital was costly and superfluous; hence, the Second Directive should be repealed. The British government has adopted this view and wants the European Commission to act accordingly. Against this background a group of German and European company law experts, academics as well as practitioners, have come together to scrutinise sense and benefits of fixed legal capital and all its specific elements guided by the following questions: What is the relevant legal concept supposed to achieve? What does it achieve in reality? What criticisms are there? Which proposals or alternatives are available? From the outset the group of experts has endeavoured to cooperate with foreign colleagues, which resulted in very fruitful and pleasant exchanges. This volume contains, besides an executive summary of the results, 16 essays on specific aspects of legal capital in Germany covering also neighbouring fields of law (e.g. accounting, insolvency);7 reports on fixed legal capital in other jurisdictions (France, Great Britain, Italy, the Netherlands, Poland, Spain and the U.S.A.) addressing the same questions as the essays on German law. The British initiative disapproves of the Second Directive. The Directive does only deal with public limited companies in Europe, which is reflected in the analysis presented here. It is only concerned with the fixed legal capital of public limited companies, not with capital issues of private companies. The study has arrived at a result that differs completely from that of the Rickford group. It verifies the usefulness of the concept of fixed legal capital and wishes to convince the European Commission of the benefits of the Second Company Law Directive.

Three Prose Works

Three Prose Works PDF Author: Else Lasker-Schüler
Publisher:
ISBN: 9783947325122
Category :
Languages : en
Pages : 218

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Book Description
A collection of vital autobiographical pre-WWI prose from the great German-Jewish writer Never before translated into English, this trio of works finds one of the greatest German writers of the 20th century mythologizing her own pursuit of freedom in captivatingly original fiction. In The Peter Hille Book (1906), Else Lasker-Schüler offers an elegy for her arch-bohemian mentor. But this hypnotic blend of Nietzsche, fairy tale and paganism also celebrates the one Hille called 'Tino'--the author herself--and the electrifying uncertainties of the creative life. In the 1907 text The Nights of Tino of Baghdad she sends her alter ego on a heady voyage through an imagined 'Orient'. From the banks of the Nile the narrative advances across a wide emotional landscape, using Muslim and Jewish motifs to explore the commonalities of Semitic identity. Finally, Lasker-Schüler's avatar encounters dervishes, biblical figures and a 20-year-old foetus in The Prince of Thebes. Issued on the eve of World War One, this sequence of dark fables seethes with violence and eroticism, culminating in a great clash of civilizations in which Tino leads the charge. An insightful afterword details the genesis of these Three Prose Works in the context of the author's tumultuous life. Fiction.

Die familie Selicke

Die familie Selicke PDF Author: Arno Holz
Publisher:
ISBN:
Category :
Languages : de
Pages : 0

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Book Description


Papa Hamlet

Papa Hamlet PDF Author: Arno Holz
Publisher:
ISBN: 9783947325115
Category :
Languages : en
Pages : 178

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Book Description
Adultery, vulgarity, disordered lives on the brink of collapse: the feverish existence of failed actor Niels Thienwiebel shocked German readers when PAPA HAMLET was first published in 1889. In declaiming the soliloquies of his most famous role, "the great Thienwiebel" finds delusional refuge from the squalid room he shares with despondent wife Amalie and infant son Fortinbras. But it was the radical style as much as the moral outrage of this novella that so confounded contemporaries. Reflecting their own bohemian Berlin milieu, Arno Holz and Johannes Schlaf showed the dream of the self-authored life turning to nightmare through apathy and self-absorption. Originally credited to a fabricated Norwegian writer, PAPA HAMLET signalled the explosive arrival of Naturalism while also pointing ahead to Modernism; its appropriations, irony and play of identity even foretold Postmodernism. Appearing for the first time in English, it is teamed here with an early incarnation of the same narrative by Schlaf alongside further collaborations with Holz. Together their fearless candour and anarchic ingenuity reveal another side to German Naturalism that is well overdue for rediscovery. Fiction. Translated by James J. Conway.

Higher Education Reforms in Romania

Higher Education Reforms in Romania PDF Author: Adrian Curaj
Publisher: Springer
ISBN: 3319080547
Category : Education
Languages : en
Pages : 229

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Book Description
Romania is an active player in various international higher education areas, while undergoing a series of higher education reforms within its national framework. The Higher Education Evidence Based Policy Making: a necessary premise for progress in Romania project was implemented by the Executive Agency for Higher Education, Research, Development and Innovation Funding (UEFISCDI) in the timeframe February 2012 – February 2014, being co-financed by the European Social Fund through the Operational Programme “Administrative Capacity Development”. The project aimed to increase the capacity of public administration for evidence-based policy making in the field of higher education, while focusing on good practices at international level and impact assessment. With the contribution of the national and international experts, the project has generated a number of analysis and studies on the existing higher education public policies (quality assurance, internationalisation, equity, data collection, the Bologna Process, financing of higher education). Based on the results of the project, the book will reunite a number of policy research articles which would tap into the innovative aspects of the project's activities and provide a concise overview of what good practices can be drawn from the empirical research conducted in this project. The book will therefore aim to improve the information on Romanian higher education reforms, as well as on the concrete evidence-based policy proposals which could be transformed into future policy solutions in the Romanian higher education system.

Doing Business 2020

Doing Business 2020 PDF Author: World Bank
Publisher: World Bank Publications
ISBN: 1464814414
Category : Business & Economics
Languages : en
Pages : 254

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Book Description
Doing Business 2020 is the 17th in a series of annual studies investigating the regulations that enhance business activity and those that constrain it. It provides quantitative indicators covering 12 areas of the business environment in 190 economies. The goal of the Doing Business series is to provide objective data for use by governments in designing sound business regulatory policies and to encourage research on the important dimensions of the regulatory environment for firms.

Founding a Company

Founding a Company PDF Author: Michael J. Munkert
Publisher: Springer Science & Business Media
ISBN: 3642112595
Category : Business & Economics
Languages : en
Pages : 271

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Book Description
From our daily practice as scholars, consultants and entrepreneurs we know how critical it is to make the right decisions that can shape the future of a company. One of the earliest of such decisions is surely the selection of the appropriate legal form as it is hardly reversible and has major implications on the running business. Accordingly, we can nd a wealth of information about the pros and cons of speci c legal forms. However, so far there is only scarce information available once you decide to enter a foreign market. There are offerings, e.g. from the Chambers of Commerce and you can search the Internet. When information is provided in the local language, comprehension becomes dif cult. Furthermore, the material that is available today only seldom allows for a structured analysis and comparison of legal forms in different countries. From discussions with entrepreneurs we know that this situation has not only been cumbersome for us, but actually everybody who is thinking about starting up a business or widening the operations across country borders is faced with the complex task of deciding on a legal form.