Carsten Wendt analyses the necessity, the concept as well as potential advantages and effects of a common tax base for multinational enterprises in the European Union. He addresses important issues concerning a common tax base, such as the definition of the consolidated group, the technique and scope of consolidation and the formula used to allocate the consolidated tax base among the involved member states.
Carsten Wendt analyses the necessity, the concept as well as potential advantages and effects of a common tax base for multinational enterprises in the European Union. He addresses important issues concerning a common tax base, such as the definition of the consolidated group, the technique and scope of consolidation and the formula used to allocate the consolidated tax base among the involved member states.
Studies the influence of the German military's growth and political power on the unstable Weimar government, rearmament, and the nationalistic spirit which led to Hitler's rise to power
The second century BCE was a time of prolonged debate at Rome about the changing nature of warfare. From the outbreak of the Second Punic War in 218 to Rome’s first civil war in 88 BCE, warfare shifted from the struggle against a great external enemy to a conflict against internal parties. This book argues that Rome’s Italian subjects were central to this development: having rebelled and defected to Hannibal at the end of the third century, the allies again rebelled in 91 BCE, with significant consequences for Roman thought about warfare as such. These "rebellions" constituted an Italian renewal of the war against their old conqueror, Rome, and an internal war within the polity. Accordingly, we need to add 'internal war' to the already well-established dichotomy of foreign and civil war. This fresh analysis of the second century demonstrates that the Roman experience of internal war during this period provided the natural stepping-stone in the invention of civil war as such. It conceives of the period from the Second Punic War onward as an 'antebellum' period to the later civil war(s) of the Late Republic, during which contemporary observers looked back at the last 'great war' against Hannibal in preparation for the next conflict.
A comprehensive comparative analysis of company law in the UK, US, France, and Germany. The book covers the life span of a company, from formation to eventual dissolution, and offers detailed explanations of each stage alongside extracts from important court decisions that show how the law works in practice in each jurisdiction.
Life Cycle Risks and the Politics of the Welfare State presents the dual risk model of the welfare state. Previous research in the field has predominantly studied the role of modernization and the associated labor market risks; this book gives equal weight to a different class of social risks, namely those related to the life cycle. Labor market and life cycle risks each have profound, but distinct consequences for the political process of the welfare state, including public opinion formation, party competition, and public policy-making. The dual risk model helps us to understand why some social programs are prioritized over others in terms of political attention and public spending - and how this prioritization leads to mounting economic inequalities in modern-day societies.
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