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Languages : en
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Author: United States. Congress. Senate. Committee on Foreign Relations
Publisher:
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Category : Germany
Languages : en
Pages : 56
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Author: United States. Congress. Senate. Committee on Foreign Relations
Publisher:
ISBN:
Category : Germany
Languages : en
Pages : 48
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Author: United States. Congress. Senate. Committee on Foreign Relations
Publisher:
ISBN:
Category : Germany
Languages : en
Pages : 44
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Author: Sabine Kuhlmann
Publisher: Springer Nature
ISBN: 3030536971
Category : Political Science
Languages : en
Pages : 415
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This open access book presents a topical, comprehensive and differentiated analysis of Germany’s public administration and reforms. It provides an overview on key elements of German public administration at the federal, Länder and local levels of government as well as on current reform activities of the public sector. It examines the key institutional features of German public administration; the changing relationships between public administration, society and the private sector; the administrative reforms at different levels of the federal system and numerous sectors; and new challenges and modernization approaches like digitalization, Open Government and Better Regulation. Each chapter offers a combination of descriptive information and problem-oriented analysis, presenting key topical issues in Germany which are relevant to an international readership.
Author: Kaius Tuori
Publisher: Cambridge University Press
ISBN: 1108483631
Category : History
Languages : en
Pages : 331
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Book Description
The history of exiles from Nazi Germany and the creation of the notion of a shared European legal tradition.
Author: Gideon Reuveni
Publisher: Purdue University Press
ISBN: 1557537291
Category : History
Languages : en
Pages : 313
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Germany’s acceptance of its direct responsibility for the Holocaust has strengthened its relationship with Israel and has led to a deep commitment to combat antisemitism and rebuild Jewish life in Germany. As we draw close to a time when there will be no more firsthand experience of the horrors of the Holocaust, there is great concern about what will happen when German responsibility turns into history. Will the present taboo against open antisemitism be lifted as collective memory fades? There are alarming signs of the rise of the far right, which includes blatantly antisemitic elements, already visible in public discourse. The evidence is unmistakable—overt antisemitism is dramatically increasing once more. The Future of the German-Jewish Past deals with the formidable challenges created by these developments. It is conceptualized to offer a variety of perspectives and views on the question of the future of the German-Jewish past. The volume addresses topics such as antisemitism, Holocaust memory, historiography, and political issues relating to the future relationship between Jews, Israel, and Germany. While the central focus of this volume is Germany, the implications go beyond the German-Jewish experience and relate to some of the broader challenges facing modern societies today.
Author: Gabriella Cappelleri
Publisher: Kluwer Law International B.V.
ISBN: 9403524316
Category : Law
Languages : en
Pages : 341
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The Future of the Profit Split Method Edited by Robert Danon, Guglielmo Maisto, Vikram Chand & Gabriella Cappelleri Among the various transfer pricing methods, the profit split method (PSM) is under the spotlight after the OECD’s Base Erosion and Profit Shifting (BEPS) project. However, both expert analysis and experience indicate that this method is not straightforward either for taxpayers to apply or for tax administrations to evaluate. In this thorough and detailed commentary – the first book to analyse this increasingly adopted transfer pricing method – notable scholars and practitioners working in the international tax community express their views on the method, answering some unresolved questions and highlighting issues that are still open and pending, especially in light of the digitalization of the economy. Crucial issues covered by the contributors include the following: choice of the appropriate splitting factors, their relative weights, and valuation of the contributions; uncertainties and outcomes potentially not aligned with the arm’s-length standard; possible role of assessments made by the European Commission on State aid; nexus with the work done by the EU Joint Transfer Pricing Forum; impact of profit split on indirect taxes (VAT/customs tax/excise tax); and application to digital business models and, in general, to the digitalized economy. Moreover, relevant experience of applying this method in France, Germany, Italy, Spain, Switzerland, the United Kingdom, and the United States is provided. A concluding chapter also deals with selected industry experiences. Due to a high level of uncertainty in alignment with international guidance in the application of the PSM – and to the underdeveloped nature of current literature on the subject – there is a need for this book because both tax administrations and taxpayers, going forward, will apply the PSM extensively. The book is highly relevant for policymakers, tax administrations, practitioners and academics engaged in the areas of international taxation, transfer pricing and tax policy.
Author: National Research Council
Publisher: National Academies Press
ISBN: 0309142393
Category : Law
Languages : en
Pages : 348
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Book Description
Scores of talented and dedicated people serve the forensic science community, performing vitally important work. However, they are often constrained by lack of adequate resources, sound policies, and national support. It is clear that change and advancements, both systematic and scientific, are needed in a number of forensic science disciplines to ensure the reliability of work, establish enforceable standards, and promote best practices with consistent application. Strengthening Forensic Science in the United States: A Path Forward provides a detailed plan for addressing these needs and suggests the creation of a new government entity, the National Institute of Forensic Science, to establish and enforce standards within the forensic science community. The benefits of improving and regulating the forensic science disciplines are clear: assisting law enforcement officials, enhancing homeland security, and reducing the risk of wrongful conviction and exoneration. Strengthening Forensic Science in the United States gives a full account of what is needed to advance the forensic science disciplines, including upgrading of systems and organizational structures, better training, widespread adoption of uniform and enforceable best practices, and mandatory certification and accreditation programs. While this book provides an essential call-to-action for congress and policy makers, it also serves as a vital tool for law enforcement agencies, criminal prosecutors and attorneys, and forensic science educators.
Author:
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Category : Government publications
Languages : en
Pages : 1304
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