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Part I: Establishing the VAT and Financial Supplies Benchmarks -- Chapter 1. Theories of Consumption and the Consequences of Partial Taxation of Financial Services (Robert F. van Brederode) -- Part II: Financial Loans and Intermediary Services -- Chapter 2. Taxing Loan Intermediary Services: Theory and Design Considerations (Robert F. van Brederode) -- Chapter 3. Financial Loan Intermediary Ser…
Part I: Introduction -- Chapter 1: Tax Discrimination and Global Trade in Services -- Part II: Non-Discrimination Obligations in Tax and Trade Agreements -- Chapter 2: Setting the Stage: Non-Discrimination Obligations in Trade and Tax Agreements -- Chapter 3: Non-Discrimination Obligations in Free Trade Agreements and Bilateral Tax Treaties in Regional Trade Blocks -- Chapter 4: Non-Discriminat…
Part I The Institutions: The tax power in the tradition of the European legal systems -- The role of taxation in the EU legal system -- The sources of the European taxation law -- The role of the jurisprudence of the court of justice within the EU taxation law -- Part II The Principles: The Customs Union -- The European freedoms and the principle of non-restriction for tax purposes -- The princ…
IT Auditing: An Overview and Approach -- Auditing and Complex Business Information Systems -- Generation-X Technologies and IT Auditing -- Complex Information Systems, Auditing Standards and IT Auditors -- ERP and Information Integration Issues: Perspective for Auditors -- Technology, Auditing and Cyber-Commerce -- IT Auditing and Security of Information Systems -- Information Technology Govern…
Executive Summary -- Aim of the Study -- The Methodology -- Description of Tax and Social Security Systems -- The Effective Tax Burden in the Analysed Countries -- International and Inter-Regional Comparison -- The Importance of Social Security -- Summary and Conclusions.Taxes on the highly skilled are an important cost factor for companies competing internationally for talent. This book provid…
Executive Summary -- Methodology and Coverage of the Study -- Characteristics and Development of the Tax Systems -- The Effective Tax Burdens in the Assessed Countries -- International Comparison of Effective Tax Burdens -- Supplement: The Impact of Shareholder Taxation -- Summary and Conclusions.The tax burden on investment or companies is an important factor for the attractiveness of a countr…
to Performance Evaluation -- Performance Evaluation in Single-Period/Single-Agent Settings -- Optimal Contracts -- Ex Post Performance Measures -- Linear Contracts -- Multiple Tasks and Multiple Performance Measures -- Stock Prices and Accounting Numbers as Performance Measures -- Private Agent Information and Renegotiation in Single-Period/Single-Agent Settings -- Post-Contract, Pre-Decision I…
Family Business as Viewed by Financial Intermediaries -- Private Banking and Family Business: Positioning and Development -- The Map of Family Business Financial Needs -- Synergies Between Corporate and Private Banking -- Corporate Finance and Financial Advisory for Family Business -- Family Office: Which Role in Europe? -- The State of the Art of the Multi-Family Office -- The Art of Family Of…
Problems of Implementing International Financial Reporting Standards in a Transition Economiy: A Case Study of Russia -- The Current State of Auditing in Russia -- Recent Developments in Corporate Governance -- Problems of Foreign Direct Investment in Russia -- Taxation and Public Finance in Russia -- Accounting Education in Russia -- Accounting and Finance Certification -- Concluding Comments.…