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Income Tax Act 2010
Income Tax 2010-21 INCOME TAX ACT 2010 Principal Act Act No 2010-21 Commencement (LN.2010/180) 1.1.2011 Assent 1.11.2010 Amending Relevant current Commencement enactments provisions date Act. 2011-11 s. 27 5.5.2011 2012-04 s. 14A 28.6.2012 LN. 2012/129 ss. 71, Sch. 5 & 9 4.10.2012 Act. 2012-14 ss. 39(3), (4)(a) & Sch. 10 1.7.2012 LN. 2013/0051 ss. 4 to 5F 1.1.2013 2013/081 s. 74(a) & (b) & Sch. 1 1.7.2013 2013/108 Sch. 5 1.7.2013 Act. 2013-28 Sch. 1 1.1.2014 2014-24 ss.14A(2), (3)(a), (5) & 14B 10.7.2014 ss. Schs. 1, 3, 2015-23 ss. 25A, Sch. 3, 9 1.1.2011 ss. 29, 30(1), 1.7.2013 ss. 13(1), Schs. 3, 7 1.7.2014 ss. 77, 78 22.6.2015 ss. 30(1)(b), (bb), Sch. 3 1.7.2015 ss. 6, 6A, 18A, 19, 30(1)(b), (c), 31, 31A, 32, 32A, 33, 34, 39(1)(b), (2), (4), (5), (6), (8), 41(10), 56A, 59, 59A, 60, 63, 63A, 64(1)(b), (c), 65, 65A-65F, 67(2), 68, Schs. 3, 7, 9, 10 6.8.2015 ss. 16, 29(1), (3) 1.1.2016 ss. 28(1) 1.7.2016 LN. 2015/239 ss. 5A(3), (5), (5A), 5D(5), 5F, 1.1.2016 2015/229 Sch. 5 31.12.2015 English sources None cited 1 Notice of corrigendum see LN. 2013/011 © Government of Gibraltar (www.gibraltarlaws.gov.gi) 2010-21 Income Tax Transposing: Directive 77/799/EEC Directive 2011/16/EU Directive 2011/96/EU Directive 2013/13/EU Directive 2014/86/EU Directive (EU) 2015/121 EU Legislation/International Agreements involved: © Government of Gibraltar (www.gibraltarlaws.gov.gi) Income Tax 2010-21 ARRANGEMENT OF SECTIONS Section 1. -
Deloitte Proposal Document A4
Global Tax Developments Quarterly Accounting for Income Taxes Summary of recent international tax developments that may have implications on accounting for income taxes under U.S. GAAP 1 April to 30 June 2013 12 July 2013 Issue 2013-2 Final Edition Contents Introduction 1 Enacted tax law changes — 1 April to 30 June 2013 2 Enacted tax law changes that are now effective — 1 April to 30 June 2013 6 Enacted tax law changes that are effective as from 1 July 2013 8 On the horizon… 9 Did you know? 13 Example disclosures 19 Quick reference guide — Applicable income tax rates 21 Additional resources 25 Contact us 26 As used in this document, “Deloitte” means Deloitte Tax LLP, a subsidiary of Deloitte LLP. Please see www.deloitte.com/us/about for a detailed description of the legal structure of Deloitte LLP and its subsidiaries. Certain services may not be available to attest clients under the rules and regulations of public accounting. Global Tax Developments Quarterly Accounting for Income Taxes Introduction Introduction This document contains general information only and Deloitte is not, by means of this document, rendering accounting, business, financial, investment, legal, tax, or other professional advice or services. This document is not a substitute for such professional advice or services, nor should it be used as a basis for any decision or action that may affect your business. Before making any decision or taking any action that may affect your business, you should consult a qualified professional advisor. The information contained in this document was not intended or written to be used, and cannot be used, for purposes of avoiding penalties or sanctions imposed by any government or other regulatory body. -
Private Client 2013 2Nd Edition
The International Comparative Legal Guide to: Private Client 2013 2nd Edition A practical cross-border insight into private client work Published by Global Legal Group, in association with CDR, with contributions from: Allen & Gledhill LLP Johnson Šťastný Kramařík, advokátní kancelář, s.r.o. Appleby Lenz & Staehelin Arqués Ribert Junyer – Advocats Macfarlanes LLP Bircham Dyson Bell LLP Maples and Calder Boga & Associates Marval, O’Farrell & Mairal Cone Marshall Ltd. Matheson Cruz & Co Miller Thomson LLP Debarliev, Dameski & Kelesoska Attorneys at Law O'Sullivan Estate Lawyers DLA Piper P+P Pöllath + Partners Dorda Brugger Jordis Paul, Weiss, Rifkind, Wharton & Garrison LLP Frangos Saprykin Odynets International Law Company Taylor Wessing LLP Gordon S. Blair Law Offices Tirard, Naudin Greenille The International Comparative Legal Guide to: Private Client 2013 General Chapters: 1 Overview of the UK Immigration System – Helen Darling & James Chilvers, Macfarlanes LLP 1 2 Estate Planning for International Families – James Johnston & Victoria Johnson, Bircham Dyson Bell LLP 8 Contributing Editors 3 Key Succession Issues for the Multijurisdictional Estate – Margaret O’Sullivan, Owen Clutton & Jonathan Conder, Macfarlanes LLP O’Sullivan Estate Lawyers 14 Account Managers 4 Structuring and Governing a Family Business – Mustafa Hussain, Taylor Wessing LLP 20 Brigitte Descacq, Dror Levy, Maria Lopez, Florjan Osmani, Samuel Romp, Country Question and Answer Chapters: Oliver Smith, Rory Smith, Toni Wyatt 5 Albania Boga & Associates: Mirjeta Emini -
Getting the Deal Through: Private Client 2017
GETTING THROUGH THE DEAL Private Client Private Client Private Contributing editors Anthony Thompson and Nicole Aubin-Parvu 2017 2017 © Law Business Research 2016 Private Client 2017 Contributing editors Anthony Thompson and Nicole Aubin-Parvu Gowling WLG (UK) LLP Publisher Law The information provided in this publication is Gideon Roberton general and may not apply in a specific situation. [email protected] Business Legal advice should always be sought before taking Research any legal action based on the information provided. Subscriptions This information is not intended to create, nor does Sophie Pallier Published by receipt of it constitute, a lawyer–client relationship. [email protected] Law Business Research Ltd The publishers and authors accept no responsibility 87 Lancaster Road for any acts or omissions contained herein. The Senior business development managers London, W11 1QQ, UK information provided was verified between Alan Lee Tel: +44 20 3708 4199 September andNovember 2016. Be advised that this [email protected] Fax: +44 20 7229 6910 is a developing area. Adam Sargent © Law Business Research Ltd 2016 [email protected] No photocopying without a CLA licence. Printed and distributed by First published 2012 Encompass Print Solutions Dan White Fifth edition Tel: 0844 2480 112 [email protected] ISSN2051-5472 © Law Business Research 2016 CONTENTS Overview 5 Italy 63 Anthony Thompson and Nicole Aubin-Parvu Marco Cerrato and Alessandro Bavila Gowling WLG (UK) LLP Maisto e Associati Belgium 7 Japan 68 Saskia Lust, Barbara Albrecht and Jan Jorissen Kenichi Sadaka, Kei Sasaki and Akira Tanaka Loyens & Loeff Anderson Mōri & Tomotsune Bermuda 12 Jersey 75 Jane Collis and Louise Charleson Edward Devenport and Giles Corbin MJM Limited Mourant Ozannes Brazil 17 Liechtenstein 80 Felipe Katz Philip Georg Raich Katz Advogados Gasser Partner Cyprus 22 Monaco 84 Despina Sofokleous, Lorenzo Toffoloni Christine Pasquier-Ciulla & Regina Griciuc Andreas Th. -
Economic and Social Council
UNITED E NATIONS Economic and Social Distr. Council GENERAL E/C.12/Q/LIE/1/Add.1 12 April 2006 Original: ENGLISH COMMITTEE ON ECONOMIC, SOCIAL AND CULTURAL RIGHTS Thirty-sixth session Geneva, 1-19 May 2006 IMPLEMENTATION OF THE INTERNATIONAL COVENANT ON ECONOMIC, SOCIAL AND CULTURAL RIGHTS CONSIDERATION OF REPORTS SUBMITTED BY STATES PARTIES IN ACCORDANCE WITH ARTICLE 16 OF THE INTERNATIONAL COVENANT ON ECONOMIC, SOCIAL AND CULTURAL RIGHTS REPLIES BY THE GOVERNMENT OF LIECHTENSTEIN TO THE LIST OF ISSUES (E/C.12/Q/LIE/1) TO BE TAKEN UP IN CONNECTION WITH THE CONSIDERATION OF THE INITIAL PERIODIC REPORT OF LIECHTENSTE IN CONCERNING THE RIGHTS REFERRED TO IN ARTICLES 1-15 OF THE INTERNATIONAL COVENANT ON ECONOMIC, SOCIAL AND CULTURAL RIGHTS (E/1990/5/Add.66) GE.06-41293 E/C.12/Q/LIE/1/Add.1 page 2 Written replies by the Liechtenstein Government to the list of questions raised by the Committee on Economic, Social and Cultural Rights I. GENERAL FRAMEWORK WITHIN WHICH THE COVENANT IS IMPLEMENTED Q.1. According to the State party's report, the Covenant has been incorporated into domestic law. Please provide examples of domestic case law invoking the Covenant, if any. 1. Due to the small size of the country and its population, domestic case law is, in general, not as diverse and dense as in larger states. At the same time, Liechtenstein courts tend to use Austrian and Swiss case law as a reference for their judgments, especially in cases where the relevant legal provision is based on Swiss or Austrian law. -
EU Tax Law Highlights of 2018
EU Tax Law Highlights of 2018 In the course of 2018 there were several major developments in EU tax law. This annual edition of EU Tax Alert provides an overview of those developments. 2 Highlights in this edition In the course of 2018 there were several major developments in EU tax law. This annual edition of EU Tax Alert provides an overview of those developments, in which we highlight: - State aid decisions and Commission actions concerning certain MNEs - EU Mandatory Disclosure Rules for intermediaries applying to cross-border tax advice - Developments concerning the CCTB and digital taxation proposals - Relevant CJ decisions in the field of direct and indirect taxation EU Tax Law Highlights 3 Contents State Aid - CJ confirms application of the “per-element approach” and rules that Dutch tax consolidation infringes the - CJ rules on taxes on large retail establishments by freedom of establishment (X NV and N BV) Spanish autonomous regions (ANGED) - CJ precludes provision of an international agreement - CJ rules on German Loss carry forward decision between Member States allowing for arbitral tribunal (Heitkamp) (Achmea) - CJ overturns annulment of Spanish tax lease decision - CJ rules on the personal scope of the Swiss-EU - CJ rules that exemption from real estate transfer tax Agreement in the context of the French exit tax (Picart) in the context of a restructuring within a group is not - CJ rules that Danish legislation that precludes the State aid (A-Braunerei) deduction of ‘final losses’ incurred by foreign PE is not - EU State -
Private Client 2018 7Th Edition
TheICLG International Comparative Legal Guide to: Private Client 2018 7th Edition A practical cross-border insight into private client work Published by Global Legal Group, in association with CDR, with contributions from: Aird & Berlis LLP Maples and Calder Alon Kaplan, Advocate and Notary Law Office Matheson Aronson, Ronkin-Noor, Eyal Law Firm Miller Thomson LLP Arqués Ribert Junyer – Advocats MJM Limited Berwin Leighton Paisner LLP Mori Hamada & Matsumoto Bircham Dyson Bell LLP Mourant Ozannes Cadwalader, Wickersham & Taft LLP New Quadrant Partners Limited DORDA Rechtsanwälte GmbH O’Sullivan Estate Lawyers LLP Griffiths & Partners and Coriats Trust Company Limited Ospelt & Partner Attorneys at Law Ltd. Hassans International Law Firm P+P Pöllath + Partners Higgs & Johnson Rovsing & Gammeljord Holland & Knight LLP Society of Trust and Estate Practitioners (STEP) Katten Muchin Rosenman LLP Spenser & Kauffmann Attorneys at Law Khaitan & Co Studio Tributario Associato Facchini Rossi & Soci (FRS) Lebenberg Advokatbyrå AB Tirard, Naudin, Société d’avocats Lenz & Staehelin Vieira de Almeida Loyens & Loeff Withers Bergman LLP Macfarlanes LLP Zepos & Yannopoulos The International Comparative Legal Guide to: Private Client 2018 General Chapters: 1 BREXIT: The Immigration Implications – James Perrott, Macfarlanes LLP 1 2 Keep Calm and Carry On: The Increasing UK Regulatory and Tax Issues Facing Offshore Trustees – Matthew Braithwaite & Helen Ratcliffe, Bircham Dyson Bell LLP 11 3 Pre-Immigration Planning Considerations for the HNW Client – Think -
Newsletter Ec Competition Policy Newsletter
ISSN 1025-2266 COMPETITION POLICY NEWSLETTER EC COMPETITION POLICY NEWSLETTER Editors: 2003 Æ NUMBER 1 Æ SPRING Linsey Mc Callum Published three times a year by the Nicola Pesaresi Competition Directorate-General of the European Commission Address: European Commission, J-70, 00/123 Also available online: Brussel B-1049 Bruxelles http://europa.eu.int/comm/competition/publications/cpn/ Tel.: (32-2) 295 76 20 Fax: (32-2) 295 54 37 World Wide Web: http://europa.eu.int/comm/ competition/index_en.html INSIDE: Introduction by Philip LOWE Regulation 1/2003: a modernised application of EC competition rules Reform of the EU Merger Control System — a comprehensive package of proposals Retail banking, social inclusion and public service Commission adopts Regulation exempting State aid for employment from notification under Article 88(1) Accession negotiations brought to successful conclusion Some reflections on the structure of the state aid rules in the Treaty of Rome European Competition Day Main developments on Antitrust — Merger control — State aid control — International cooperation EUROPEAN COMMISSION Contents 1 Introduction by Philip LOWE Articles 3 Regulation 1/2003: a modernised application of EC competition rules by Gianfranco ROCCA — Céline GAUER, Dorothe DALHEIMER, Lars KJOLBYE and Eddy DE SMIJTER 9 Reform of the EU Merger Control System — a comprehensive package of proposals by Stephen A. RYAN 14 Retail banking, social inclusion and public service by Nicola PESARESI and Odile PILLEY 21 Commission adopts Regulation exempting State aid -
Committee on the Elimination of Racial Discrimination 70Th Session Liechtenstein, 2Nd and 3Rd Report
COMMITTEE ON THE ELIMINATION OF RACIAL DISCRIMINATION 70TH SESSION LIECHTENSTEIN, 2ND AND 3RD REPORT Background..............................................................................1 Information submitted to the Committee...................................1 Themes and issues..................................................................2 Implementation of the Convention .................................3 Domestic legislation against racism ...............................3 Integration of foreigners.................................................4 Right-wing extremism ....................................................6 Statistical data ...............................................................7 Other issues ..................................................................7 Conclusion and next steps .......................................................8 Background Liechtenstein submitted its initial report to the Committee on the Elimination of All Forms of Racial Discrimination (the Committee) in 2001, one year after Liechtenstein’s ratification of the International Convention on the Elimination of all Forms of Racial Discrimination (the Convention).1 In its concluding observations to the initial report, the Committee on the Elimination of Racial Discrimination (the Committee) noted several issues that need further consideration, inlcuding right-wing groups that may advocate racial discrimination and xenophobia, the integration process of foreigners into society, the right to adequate housing, access to social security -
Press Release
PRESS RELEASE No: 165/2021 Date: 25th February 2021 Chief Minister’s note on Parliamentary Resolution for the Introduction of Gazette Notice to Implement Tax Treaty with Spain Introduction 1. The UK, Gibraltar and Spain negotiated and ultimately arrived at an in-principle agreement for an International Agreement on Taxation and the Protection of Financial Interests that was finalised in November 2018. This Treaty was signed on 4 March 2019 by the UK as the state responsible for Gibraltar’s external relations under the Gibraltar Constitution. 2. The application of the Treaty does not prejudice the position on sovereignty, jurisdiction or control of Gibraltar. Purpose 3. The Treaty’s purpose is to improve and enhance administrative co-operation in tax matters, to assist in resolving tax residency disputes and to avoid incidences of double taxation between Gibraltar and Spain. 4. The Government’s strategy is influenced by the general direction of travel of international tax standards regarding transparency and cooperation. Adherence to these standards prevent double non-taxation and encourage cooperation and exchange of information. 5. It also demonstrates Gibraltar’s commitment to maintain measures equivalent with EU law on matters related to tax transparency and good governance following the exit from the EU. 6. This is in line with Gibraltar’s international tax compliance strategy and to the approach taken regarding other initiatives and measures from the OECD and G20 summit. 7. As part of this overall strategy, the Government acknowledges the important outcomes that can be achieved from the active participation in international forums. It therefore remains fully committed to this. -
Gibraltar Tax Facts 2017-2018
www.pwc.gi Gibraltar Tax Facts 2017/2018 A practical and easy-to-follow guide to the Gibraltar tax system. July 2017 This booklet is also available online at www.pwc.gi Table of contents A list of PwC Gibraltar contacts is provided at the back of this guide should you require more detailed advice or assistance tailored to your specific needs. Budget summary .............................................................. 1 This booklet is based on taxation law and practice in Gibraltar as at July 2017. Who is liable to taxation in Gibraltar? ............................... 3 Individuals ...................................................................... 3 It is intended to provide a general guide only to the subject matter and is necessarily in a Companies ....................................................................... 3 condensed form, it should not be regarded as a basis for ascertaining the liability to tax in specific circumstances. Professional advice should always be taken before acting on any The standard rate of taxation ............................................ 4 information in the booklet. Partnerships ..................................................................... 4 Branches .......................................................................... 4 Trusts ............................................................................... 4 Foundations ................................................................. 4 Taxable income ................................................................ 4 Dividends -
Elsa, the Princess Von and Zu Liechtenstein a Symbol of Old and New European Elites OPEN ACCESS Merging in the 20Th Century1
Elsa, the Princess von and zu Liechtenstein A Symbol of Old and New European Elites OPEN ACCESS Merging in the 20th Century1 Václav Horčička The Liechtensteins are an old European aristocratic family that has been present throughout our lands as of the mid-13th century. The family supported the throne and Catholicism starting with the conversion of brothers Karl, Maxmilian and Gundakar from the Evangelic to the Catholic faith at the turn of the 17th century; and continued to support them up until the end of the Hapsburg monarchy. Interestingly however, it was this family that took a major step towards accepting the “second society”, which had been rejected up that point in history, into the highest aristocratic circles. The marriage between Franz I and Elisabeth, also known by the name Elsa von Gutmann, was a symbol of this shift. Elsa von Gutmann was born in 1875 and came from one of the most influential Jewish entrepreneurial families of the old monarchy. The oldest mention of the family comes from Kolín nad Labem, but Elsa’s great-grandfather Isaak moved his business to Lipník nad Bečvou (Leipnik), where he married well and took the family name Gutmann. The family traded several commodities including lambswool and grains. Elsa’s father Wilhelm Isaak Wolf, Knight of Gutmann established a coal business instead, which was closely connected to the activities of Emperor Ferdinand’s Northern Railway. Elsa was Wilhelm’s child from his second marriage to Ida (maiden name Wodianer). He was almost 50 years old when Elsa was born. The Gutmanns (Wilhelm asked his brother David to join him in his business and together they founded the Gebrüder Gutmann company in 1856) were initially in competition in coal mining and coke production (Gutmann controlled almost one half) with the Rothchilds but the two families started to work together in mid-1860s.