Suchergebnisse

Autopsie nach Ex. der SBB und der ULB Sachsen-Anhalt ; Erscheinungsjahr nach den Ereignissen geschätzt

Cover -- Excavating Memory -- Title -- Copyright -- Dedication -- Contents -- List of Figures -- List of Maps -- Foreword -- Acknowledgments -- Engaging Memory: An Introduction -- Part I. Sites of Contestation: Memory Work in the Nation-State -- 1. Bureaucratizing the Glorious Past: Moscow's Victory Memorial Project during Late Socialism -- 2. Sites of Memory of the 1980 Military Coup in Turkey -- 3. Remembering Right, Remembering White: Public Art, Colonial Memory, and Gentrification in Toronto's Parkdale Neighborhood -- 4. Power Line: Memory and the March on Blair Mountain -- Part II. Unremembered Heritage: Memories and Silences -- 5. Marginalized Narratives: Memory Work at African Shrines in Kochi, India -- 6. Land of Amnesia: Power, Predation, and Heritage in Central Africa -- 7. Imprisonment Is a Permanent Scar: Women's Penitentiaries in Francoist Spain -- 8. Pioneer Mothers for the New Millennium -- Part III. Storied Landscapes: Memory as Embodied Practice -- 9. Material Memories: (Re)Collecting Clandestine Crossings of the U.S.-Mexico Borderlands -- 10. Hate Sits in Places: Folk Knowledge and the Power of Place in Rosewood, Florida -- 11. Persistent Practice and Racial Politics: Maple Sugaring on the Dennis Farm -- 12. The Memory Market: Black Women's Stories and the Legacy of the South African TRC -- Part IV. Violence and Conflict: Excavating Painful Memories -- 13. Representations of Forced Labor in the Irish Magdalen Laundries: Contemporary Visual Art as Site of Memory -- 14. Memory, Identity, and a Painful Past: Contesting the Former Dachau Concentration Camp -- 15. Excavating a Hidden Past: The Forensic Turn in Spain's Collective Memory -- 16. The Armenian Genocide: Forensic Intervention, Narrative, and the Historical Record.

Aggressive tax planning efforts of highly profitable multinational companies (Base Erosion and Profit Shifting (BEPS)) have become the subject of intense public debate in recent years. As a response, several international initiatives and parties have called for more transparency in financial reporting, especially by means of a Country-by-Country Reporting (CbCR). In line with that, the OECD and the European Commission have recently presented proposals for a comprehensive disclosure of country-specific tax-related information for companies in all industry sectors. In our paper, we demonstrate that neither consolidated or individual financial statements nor other existing data sources seem to be an appropriate basis for providing such country-specific information. Instead, it would be necessary to define detailed and harmonized definitions and regulations to ensure comparability. The discussion on benefits and costs of a CbCR reveals that benefits (at least partially) lack a theoretical foundation and, overall, do not seem to outweigh associated costs. This holds true, in particular, since current tax planning activities are mainly based on the legal exploitation of gaps and loopholes in national and international tax law. Instead, we argue that tax legislators should limit profit shifting by enforcing tax rules and by closing gaps in tax law. In particular, we call for more tightened and standardized transfer pricing regulations and thin-cap rules to be adopted at an international level.

The increase of quality and quantity of the most agricultural product in Batu City doesn't generate farmer's welfare. It is indicated by the decrease of Gross Regional Domestic Product (GRDP) percentage on the agriculture sector annually. It is assumed that the condition caused by marketing planning system. The research uses a descriptive method with a qualitative approach. Result of the research shows that the planning process in Batu City uses political, technocratic, participative and top-down and bottom-up approach. The planning process comprises the stages of investigation, problem formulation, resources identification, aim and target determination, work planning formulation, and budgeting.Key stakeholders who influence the planning process are the Batu City Mayor, Batu City Local Parliament and Batu City Agricultural and Forestry Agency, although society has also been involved. The program planning supporting factors are potential Batu resources, government policies that support funding factors, as well as the presence of mass media and universities. Inhibiting factors include socio-cultural attitudes that are difficult to accept change, the quality of the planning human resources that still need some improvement, lack of supporting data in the planning process, yet the evaluation of the impact, as well as global market conditions tighten competition marketing of agricultural products

Aggressive tax planning efforts of highly profitable multinational companies (Base Erosion and Profit Shifting (BEPS)) have recently become the subject of intense public debate. As a response, several international initiatives and parties have called for more transparency in financial reporting, especially by means of a country-specific reporting of certain tax information (Country-by-Country Reporting (CbCR)). In our paper, we demonstrate that neither consolidated nor individual financial accounts seem to be an appropriate platform to provide such country-specific information and, therefore, that CbCR cannot be based on extended financial accounting standards. Moreover, we argue that even separate CbCR templates do not prevent multinationals from profit shifting, since their common tax minimization strategies are mainly based on the legal exploitation of gaps and loopholes in national and international tax law. In that regard, we show that expected costs for CbCR would exceed expected benefits and therefore contend that CbCR cannot be regarded as a convincing measure to combat international profit shifting. Instead, we argue that tax legislators should limit profit shifting by enforcing national and international tax rules and by closing gaps in tax law. In particular, we call for more tightened and standardized transfer pricing regulations to be adopted at an international level.

Die Oppositionsparteien des deutschen Bundestags haben im Vorfeld der Bundestagswahlen 2013 steuerliche Reformkonzepte vorgelegt, die in erster Linie auf die Generierung zusätzlichen Steueraufkommens und die Umverteilung von Vermögen ausgerichtet sind. Im Vordergrund steht dabei die Wiederbelebung der Vermögensteuer beziehungsweise die Einführung einer einmaligen Vermögensabgabe. Allen Vorschlägen gemein ist zudem eine Erhöhung der Einkommensteuer durch eine Anhebung des Spitzensteuersatzes sowie Änderungen bei der Abgeltungsteuer. Die Umsetzung dieser Reformvorhaben würde spürbare Mehrbelastungen unternehmerischer Einkommen und Vermögen nach sich ziehen und damit die steuerliche Attraktivität Deutschlands als Unternehmensstandort sowie die Bedingungen für Investitionen in Deutschland verschlechtern. ; In the run-up to the 2013 election, the opposition parties of the German parliament have presented several tax reform proposals which first and foremost aim at increasing tax revenue and redistributing wealth. The focus is on reviving the wealth tax-which has not been levied since 1997-and on introducing a one-off capital levy, respectively. Furthermore, increasing the top income tax rate and withholding taxes on capital income is common to the reform programs of all three opposition parties. Implementing these reform proposals would result in a significant increase of the tax burden on business income and wealth, and thereby impair the conditions for investment in Germany and Germany's attractiveness as a location of investment.