Florian Brauner addresses the risk reduction effects of security measures (SecMe) as well as economic and social effects using terrorist threats in public transportation as use case. SecMe increase the level of security but cause interferences and restrictions for customers (e.g. privacy). This study identifies the interferences and analyzes the acceptance with an empirical survey of customers. A composite indicator for the acceptance of different SecMe is developed and integrated into a risk management framework for multi-criteria decision analysis achieving the right balance of risk reduction, costs, and social acceptance.
The notion of ‘substance’ is proving to be central to the OECD’s base erosion and profit shifting (BEPS) project, particularly in the area of taxation of intangibles. In this book, this notoriously hard-to-define concept is examined from three distinct angles: transfer pricing (DEMPE Approach), harmful tax practices (Substantial Activity Requirement), and tax treaties (Beneficial Ownership). In a thoroughgoing investigation using the practical example of an IP company, the author provides detailed and precise answers to the following questions: What substance is necessary to be entitled to intangible-related returns? What substance is necessary to benefit from preferential IP regimes or no or only nominal tax jurisdictions? What substance is necessary to collect royalties free from withholding taxes? Given the need to agree on a common understanding of substance in international tax law in order to avoid costly tax disputes, this important book is unmatched for the clear light it sheds on the most relevant substance requirements regarding intangibles. It will prove invaluable to tax practitioners and in-house counsel who are dealing with cross-border transactions concerning intangibles.
Florian Brauner addresses the risk reduction effects of security measures (SecMe) as well as economic and social effects using terrorist threats in public transportation as use case. SecMe increase the level of security but cause interferences and restrictions for customers (e.g. privacy). This study identifies the interferences and analyzes the acceptance with an empirical survey of customers. A composite indicator for the acceptance of different SecMe is developed and integrated into a risk management framework for multi-criteria decision analysis achieving the right balance of risk reduction, costs, and social acceptance.
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