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  • LOVELY CUPCAKES: Leckere Cupcakes zu (fast) jedem Anlass

    de Markus Seiler ...
    Lovely CUPCAKES: Leckere Cupcakes zu (fast) jedem Anlass Cupcakes sind super lecker und lassen sich zu (fast) jedem Anlass anbieten. Lassen Sie sich deshalb in die süße Welt der Cupcakes verführen und genießen Sie den zarten und süßen Geschmack der kleinen Törtchen. ... Leer más

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  • GAARs and Judicial Anti-Avoidance in Germany, the UK and the EU

    Schriftenreihe IStR Band 98

    de Markus Seiler ...
    GAARS: the better insight into a country’s tax systemIn a post-BEPS tax world and in times of an ever-increasing need for tax revenue, policy-makers are more willing than ever to tighten or adopt General Anti-Avoidance Rules (GAARs). A GAAR is typically a broad principle-based rule trying to establish the borderline between “abuse” and “use” of a law, thereby addressing the phenomenon that as long ... Leer más

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  • Preventing Treaty Abuse

    Schriftenreihe IStR Band 101

    Edición de Daniel Blum, Markus Seiler ...
    Analysis of notion, roots und measures of treaty abuseThe OECD initiative on Base Erosion and Profit Shifting has put the issue of treaty abuse and the means to counter it on top of the global political agenda. Preventing treaty abuse is therefore currently one of the most debated topics in international tax law. Diverging national legal traditions in combatting abuse both under domestic and tax ... Leer más

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  • Ein Rentier fällt vom Himmel

    Drei Geschichten zur Adventszeit

    de Markus Seiler ...
    Die drei Geschichten sind in flüssiger Sprache geschrieben und eignen sich hervorragend zum Vorlesen. Den Anfang macht eine amüsante Geschichte vom jungen Rentier Frederik, das sich manchmal tollpatschig benimmt und deswegen bald in Schwierigkeiten kommt. Es darf am Schlitten des Nikolaus mitfahren, fällt dabei vom Himmel und erfährt die Hilfe eines lieben Mädchens. Kommt der Abenteurer heil davon ... Leer más

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  • Ein Rentier fällt vom Himmel

    3 Geschichten zum Advent

    de Markus Seiler ...
    Den Anfang macht eine amüsante Geschichte vom jungen Rentier Frederik, das sich manchmal tolpatschig benimmt und deswegen bald einmal in Schwierigkeiten kommt. Es darf am Schlitten des Nikolaus mitfahren, fällt dabei vom Himmel und erfährt die Hilfe eines lieben Mädchens. Kommt es heil davon? In der zweiten Geschichte hat unser "Freddy" einen Auftrag des Nikolaus zu erfüllen. Kann er den zwei ... Leer más

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  • 1040 Exam Prep Module XI: Circular 230 and AMT

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