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351.823.1 --- 338.43.02 --- 338.43.02:338.246.027 --- 338.43.02:338.53 --- (436) --- $?$88/8 --- politique agricole --- autriche --- AT / Austria - Oostenrijk - Autriche --- 336.833 --- 338.723.0 --- landbouwbeleid --- oostenrijk --- Financiële tegemoetkomingen van de Staat voor de landbouw. --- Landbouwbeleid: algemeenheden. --- Agriculture and state --- Austria --- Financiële tegemoetkomingen van de Staat voor de landbouw --- Landbouwbeleid: algemeenheden

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European Union --- Membership --- union economique monetaire --- ume --- ce --- marche unique --- pays de l'aele --- europese vrijhandels associatie --- autriche --- finlande --- norvege --- suede --- economische en monetaire unie --- emu --- eg --- eenheidsmarkt --- eva landen --- association européenne de libre-échange --- oostenrijk --- finland --- noorwegen --- zweden --- Membership.

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Public law. Constitutional law --- Austria --- Federal government --- Fédéralisme --- Press --- Press and politics --- Lebanon --- Liban --- Politics and government. --- Politique et gouvernement --- 342 <436> --- -Press --- -federalisme --- autriche --- Media, News --- Media, The --- News media --- Journalism --- Publicity --- Newspapers --- Periodicals --- Division of powers --- Federal-provincial relations --- Federal-state relations --- Federal systems --- Federalism --- Political science --- Central-local government relations --- Decentralization in government --- State governments --- Staatsrecht. Publiekrecht --(algemeen)--Oostenrijk --- oostenrijk --- Law and legislation --- 342 <436> Staatsrecht. Publiekrecht --(algemeen)--Oostenrijk --- Powers, Division of --- Provincial-federal relations --- State-federal relations --- Fédéralisme --- -DROIT CONSTITUTIONNEL --- AUTRICHE --- Press -

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Conçu comme un véritable manuel des scissions transfrontalières au sein de l’Union européenne, le présent ouvrage analyse de manière détaillée et approfondie :• le nouveau régime européen des scissions transfrontalières par constitution de nouvelles sociétés,• les régimes belge et luxembourgeois des scissions transfrontalières et• les régimes allemand, autrichien et français applicables aux scissions internes en vue de clarifier les nombreuses zones d’ombre laissées par le législateur européen.

grensoverschrijdende transactie. --- E-books --- Belgique --- Luxembourg --- Allemagne --- Autriche --- France --- Sociétés --- Fusion d'entreprises --- Entreprises --- Actions de sociétés --- Droit européen --- Droit --- Fractionnement --- Pays de l'Union européenne --- Consolidation and merger of corporations --- Corporate reorganizations --- Corporation law --- Sociétés --- Law and legislation --- Fusion --- Réorganisation

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Taxation of Shipping and Air Transport in Domestic Law, EU Law and Tax Treaties, comprising the proceedings and working documents of an annual seminar held in Milan in November 2016, is a detailed and comprehensive study on the taxation of highly transnational industries engaged in the shipping and air transport sectors. It begins with a comparative analysis of the domestic regulatory and tax regimes of such industries and then examines the influence of EU law on national law, with a particular emphasis on the jurisprudence of the Court of Justice of the European Union on tonnage taxation systems and VAT regimes. The book then moves to selected tax treaty issues. In particular, it analyses: (i) the historical background and the proposed changes to articles 8 and 15(3) of the OECD Model Convention; (ii) the recent developments concerning article 8 of the OECD Model Convention and the application of the place of effective management criterion, instead of the residence criterion, as connecting factor; (iii) the most relevant tax treaty issues related to the qualification, allocation and apportionment of income derived by shipping and air transport activities; and (iv) the taxation of the remuneration of crews of ships and aircraft. Individual country surveys provide an in-depth analysis of the domestic tax regimes and actual tax treaty application and practices of various states, including Australia, Austria, Brazil, Canada, China and Hong Kong, Denmark, Germany, Greece, Italy, Liberia, the Netherlands, Spain, Switzerland and the United Kingdom.This book presents a unique and detailed insight into the taxation of shipping and air transport activities in an international context and is therefore an essential reference source for international tax students, practitioners and academics.

Intellectual property --- IP (Intellectual property) --- Proprietary rights --- Rights, Proprietary --- Intangible property --- Economic aspects. --- Accounting --- Law and legislation. --- Taxation --- Law and legislation --- E-books --- Australie --- Autriche --- Belgique --- Brésil --- Bulgarie --- Canada --- Chine --- Colombie --- Chypre --- Tchèque, République --- Danemark --- Estonie --- Finlande --- France --- Allemagne --- Grèce --- Hongrie --- Inde --- Irlande --- Israël --- Italie --- Japon --- Kenya --- Corée du Sud --- Lettonie --- Luxembourg --- Malaysie --- Malte --- Mexico --- Pays-Bas --- Nigeria --- Norvège --- Pérou --- Pologne --- Portugal --- Roumanie --- Russie --- Singapour --- Slovénie --- Afrique du Sud --- Espagne --- Suède --- Suisse --- Thailande --- Turquie --- Ukraine --- Royaume-Uni --- États-Unis