Fundamentals of the Taxation of Permanent Establishments -- The Attribution of Profits to Permanent Establishments -- Digitalisation of the Economy and Its Implications for the PE Concept -- Adapting the International Corporate Tax System to the Digitalisation of the Economy.

Introduction to Taxation -- Part I: Selected History of Indian Taxation: Taxation in Ancient India -- Taxation Under the Mughals.-Taxation in Early British Period.-Taxation in Pre-independence Period—The Salt Tax -- Part II: Theory of Taxation: Principles of Taxation -- Market Behaviour of...

Die Schaffung, Zuordnung und Verwertung von IP-Rechten ist eine der interessantesten Herausforderungen, wenn es um die Steuerplanung geht. Einer Bandbreite attraktiver Gestaltungsmöglichkeiten stehen nicht unerhebliche Risiken und die politische Forderung nach einer verantwortungsvollen...

Chapter 1. Introduction -- Section 1. Migration and the Macroeconomy: Some Empirical Evidence -- Chapter 2. The Impact of Immigration on Productivity -- Chapter 3. Macroeconomic Consequences of International Migration for OECD Countries -- Chapter 4. The Economics of Brain Waste -- Section 2....

This open access book gives a concise introduction to the practical implementation of monetary policy by modern central banks. It describes the conventional instruments used in advanced economies and the unconventional instruments that have been widely adopted since the financial crisis of...

Part I: The New Silk Road - An Overview of the Global Project -- Part II: A Global Phenomenon Explored Through Different Regional Views -- Part III: Different Viewpoints on Political, Socio-Economics, Cultural and Ecological Impacts of the New Silk Road -- Part IV: Tourism Perspectives.

1 Introduction and Overview -- 2 A Primer for Economics of Banking -- Part I Too-Big-to-Fail in Banking Review -- 3 Introduction to Too-Big-to-Fail in Banking -- 4 TBTF Causal Chain: Explicit and Implicit Government Guarantees -- 5 Public Cost and Benets of TBTF -- 6 TBTF Policy Recommendations...