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Till Zech - Verrechnungspreise und Funktionsverlagerungen 2009

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Till Zech

Verrechnungspreise und Funktionsverlagerungen 2009

Series: Wirtschafts- und Steuerrecht

Volume 5 2009

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Ausnahme: Einzelbewertung (Escape-Klausel) S. 367-375

„… . Ausnahme: Einzelbewertung (Escape-Klausel) 1. Einführung a) Überblick Der Gesetzgeber hat in § 1 III 10 …” „… Bezeichnung Escape-Klausel1037 oder Öffnungsklausel1038 erhalten. Der Grund für diese Bestimmung erschließt …” „… Escape-Klausel In den vorstehenden Ausführungen ist kein rechtlicher Grund für die Einführung dieser Bestimmungen …”

Inhaltsverzeichnis S. 9-22

„… (Escape-Klausel) 3671. Einführung 367a) Überblick 367b) Grundsatz der Einzelbewertung als Rückausnahme 3682 …” „… . Gesamtbewertung der Escape-Klausel 373D. Dokumentation von Funktionsverlagerungen 375I. Sachverhaltsdokumentation …” „… ) Gewinnpotenzial 420aa) Definition 420bb) Ermittlung des Gewinnpotentials 4205. Escape-Klausel 4216. Dokumentation …”

Zusammenfassung der Ergebnisse von Teil II S. 415-422

„… Gesamtbewertung allein aus politischen Gründen sofort wieder eine Ausnahme durch die Escape-Klausel in Satz 10 …” „… . 5. Escape-Klausel Die sog. Escape-Klausel wurde dargestellt und es wurde herausgearbeitet, dass sie …”

Schlussfolgerungen aus dem 2. Teil der Arbeit S. 423-424

„… der FVerlV zu. Die Escape-Klausel sollte, die §§ 1 VII, 2 II und 2 III FVerlV könnten gestrichen …”

Schlussfolgerungen aus dem 1. Teil der Arbeit S. 422-423

„… der FVerlV zu. Die Escape-Klausel sollte, die §§ 1 VII, 2 II und 2 III FVerlV könnten gestrichen …”

Fragestellungen S. 168-171

„… auch die sog. Escape-Klausel des § 1 III 10 AStG, die in zwei Ausnahmefällen doch den Grundsatz der …”

Thesen S. 424-428

„… hat. 8. Die Escape-Klausel des § 1 III 10 AStG ist zu streichen. 9. Funktionsverlagerungen sind als …”

Sachverhaltsdokumentation S. 375-380

„… sind sie im Rahmen der Escape-Klausel Tatbestandsvoraussetzung. Deshalb ist die Liste dieser …”

Zusammenfassung der Ergebnisse von Teil I S. 405-415

„… sofort wieder eine Ausnahme durch die Escape-Klausel in Satz 10 zugelassen. Im Einzelnen führt dies zu …”

Gewinnpotential S. 327-367

doi.org/10.5771/9783845215440

Kai Ambos, Otto Triffterer - The Rome Statute of the International Criminal Court

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Kai Ambos (ed.), Otto Triffterer (ed.)

The Rome Statute of the International Criminal Court

Series: Kooperationswerke Beck - Hart – Nomos

Volume 2016

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Robert O. Harmsen, Gerard A. M. Strijards . Escape S. 2213-2215

„… 11:03:02 3B2 9.1.580; Page size: 160.00mm 240.00mm Article 111 Escape If a convicted person escapes from …” „… or to another State designated by the Court. 1 In case of escape during the enforcement term, this …” „… November 2005, http://www.legal-tools.org/doc/0f5f9e/, Article 12, entitled ‘Escape’. The International …”

Robert O. Harmsen, Gerard A. M. Strijards . Review by the Court concerning reduction of sentence S. 2211-2212

„… detention in the territory of the State in which the sentenced person was in custody after his/her escape …” „… from the sentence remaining to be served’9. An escape from the prison facility will most likely be seen …” „… 6, entitled ‘Conditions of imprisonment’, paragraph 3. 9 Ibidem, Article 12, entitled ‘Escape …”

Robert O. Harmsen, Gerard A. M. Strijards . Change in designation of State of enforcement S. 2188-2190

„… that a convictee escapes. If that were to happen, article 12 paragraph 4, explains the procedure that …” „… person has fled’10. For a further explanation of the Escape provisions, see the Commentary on article 111 …” „… , entitled ‘Enforcement’, paragraph 1. 10 Ibidem, Article 12, entitled ‘Escape’,. 11 Ibidem, Article 14 …”

Christopher K. Hall, Cedric Ryngaert . Arrest proceedings in the custodial State S. 1459-1472

„… prevent the escape of the person, before rendering its decision. 6. If the person is granted interim …” „… the escape of the person’, are obligatory. The first edition of this Commentary suggested that such …” „… sufficient to prevent the escape of the person under arrest, but should not restrict his or her freedom more …”

Donald K. Piragoff, DARRYL ROBINSON . Mental element S. 1112-1125

„… , a perpetrator intentionally amputating the limbs of a victim can hardly escape liability by arguing …” „… obviously could not escape liability by arguing that victims from a targeted minority were not considered to …” „… knowledge, lest a perpetrator escape culpability through ‘shutting his eyes to the truth’ despite awareness …”

Karim A. A. Khan . Initial proceedings before the Court S. 1473-1484

„… ‘This concern, that once released an accused could escape the International Tribunal’s grasp, does not …” „… issued where a person has escaped from lawful custody or is at liberty for any other reason. It appears …”

William A. Schabas . Genocide S. 128-144

„… measures intended to oblige members of a group to abandon their homes in order to escape the threat of …” „… … Having left Srebrenica to escape from the Bosnian Serbs, the Bosnian Muslim population saw that they must …”

Index S. 2328-2353

„… there – escape 111 1 et seq. Enforcement cooperation 38 14 et seq. Enforcement of detention measures 3 …” „… 81 46 et seq. Error of facts and error of laws 32 50 et seq. Error of law 81 36 et seq. Escape 111 1 …”

Robert O. Harmsen, Gerard A. M. Strijards . Seat of the Court S. 42-103

„… all conservatory and compulsory steps to prevent the transported person to escape. After the …”

Titelei/Inhaltsverzeichnis S. I-XL

„… .... .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. 2210 Article 111. Escape …”

Giulia Pecorella, William A. Schabas . Preconditions to the exercise of jurisdiction S. 673-690

„… this way such serious and heinous crimes will not escape justice by falling into a jurisdictional …”

Kai Ambos, Christopher K. Hall, Niamh Hayes, Larissa van den Herik, Joseph Powderly, Carsten Stahn . Crimes against humanity S. 145-295

Roberta Arnold, Otto Triffterer . Responsibility of commanders and other superiors S. 1057-1107

„… of his negligence or otherwise, the offender escapes and thus evades punishment, the Captain shall be …” „… mentions also on the mental side negligence as one cause for letting the subordinates escape and, thus …”

Roberta Arnold, Elisabeth Baumgartner, Michael Cottier, Knut Dörmann, Robin Geiß, Julia Grignon, David Krivanek, Sabine Mzee, Emilia Richard, Stefan Wehrenberg, Andreas Zimmermann . War crimes S. 296-580

Alejandro Kiss, Otto Triffterer . Requirements for the decision S. 1827-1853

„… the merits.21 The notion ‘commencement of the trial’ is elusive and escapes a uniform definition …”

Astrid Reisinger Coracini, Immi Tallgren . Ne bis in idem S. 900-932

Albin Eser . Grounds for excluding criminal responsibility S. 1126-1161

Veronique Caruana, William A. Schabas . Trial in the presence of the accused S. 1564-1588

„… accused had escaped from lawful custody under the statute or absconded while on interim release or bail …”

Kenneth Harris, Donald K. Piragoff . Offences against the administration of justice S. 1752-1760

„… surrendering a convicted person who has escaped, respectively. Rule 164 deals with the limitation period, which …”

Robert O. Harmsen, Gerard A. M. Strijards . Role of States in enforcement of sentences of imprisonment S. 2174-2187

„… escapeclause to withdraw via the backdoor from obligations formulated in enforcement agreements. II. Paragraph …”

William A. Schabas . Limitation on the prosecution or punishment of other offences S. 2200-2205

„… has escaped from detention. However, the French version of article 108 uses the term ‘de´tenu’, which …”

Roger S. Clark, Gerhard Hafner . Reservations S. 2284-2298

„… intention connected with it. This dispute on the qualification cannot be escaped if the wording leaves …”

doi.org/10.5771/9783845263571

Sophia Orlovsky Williams - Escape into Danger

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Sophia Orlovsky Williams

Escape into Danger

2011

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Part VI. POSTWAR GERMANY S. 231-278

„… Escape into Dangergrinning soldiers looked like overgrown boys. I smiled at them and was rewarded with a …” „… _Williams.indb 235 11/16/11 2:53 PM236 Escape into Danger“Yes, you can, “ I said, and I went on to …” „… Strasse.11-472_Williams.indb 237 11/16/11 2:53 PM238 Escape into Danger* * *Guido loved to …”

Part IV. EYE OF THE HURRICANE S. 137-174

„… Escape into Dangerpossible. One moment I had feared my life was coming to an end, the next I was running …” „… . . . . You’re not at all what we expected.”11-472_Williams.indb 141 11/16/11 2:53 PM142 Escape into …” „… swim?”11-472_Williams.indb 145 11/16/11 2:53 PM146 Escape into Danger“Not yet. But Willi can …”

Part III. GERMAN OCCUPATION S. 87-P1

„… generation 11-472_Williams.indb 89 11/16/11 2:52 PM90 Escape into Dangerlooked forward to free …” „… Germans, they 11-472_Williams.indb 91 11/16/11 2:52 PM92 Escape into Dangerwere grumbling, had …” „… Escape into DangerI had no idea what Jude meant, but I said, “Nix, Nix,” dropped my luggage and with an …”

Part II. THE STEPPES AFLAME S. 31-86

„… _Williams.indb 33 11/16/11 2:52 PM34 Escape into DangerGermans have to choose this Sunday to attack? The …” „… 2:52 PM36 Escape into Danger“It’s absorbing and challenging. I like it very much.”“Glad to hear …” „… obscure urge to be near Aleksandr Platonov.11-472_Williams.indb 37 11/16/11 2:52 PM38 Escape into …”

Part V. INSIDE NAZI GERMANY S. 175-230

„… Escape into Danger“What kind of job?”“An office job,” I answered quickly. “I’m a secretary. I also worked …” „… any case, he’ll be retiring soon.”11-472_Williams.indb 179 11/16/11 2:53 PM180 Escape into …” „… cards for food and cigarettes, coupons 11-472_Williams.indb 181 11/16/11 2:53 PM182 Escape into …”

Part I, SPRING OF YOUTH S. 1-30

„… _Williams.indb 3 11/16/11 2:52 PM4 Escape into Dangerand a Caucasian dagger. She hung her portrait over …” „… , Mamochka.”“I gave you money to buy something to eat.”11-472_Williams.indb 5 11/16/11 2:52 PM6 Escape …” „… 11/16/11 2:52 PM10 Escape into Dangersystem by selling the smaller of our two rooms before the …”

Preface S. i-xviii

„… ESCAPE INTO DANGER11-472_Williams.indb i 11/16/11 2:52 PM11-472_Williams.indb ii 11/16/11 …” „… – Escape into danger : the true story of a Kievan girl in World War II / Sophia Orlovsky Williams. p …” „… Escapes 47 9 Flight to the East 5110 The Turning Point 6111 My Purse! 6812 Stranded 7513 Waiting for the …”

Epilogue S. 279-288

„… Mannheim and the children in Pudewitz, but they managed to escape to the West before the Communists …” „… escape to the coun-tryside where the air is bright and sharp: these are the only antidotes to the …”

doi.org/10.5771/9781442214705

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Noah Lederman

A World Erased

2017

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ESCAPE FROM WARSAW S. 103-112

„… 10313ESCAPE FROM WARSAWWhat you need to run around for?” Grandma asked after I had re-turned from …” „… hesitated. We spent the next two Escape from Warsaw 105hours at that table—he sharing his stories of the …” „… you say?”Escape from Warsaw 107I repeated the word.“Yes. This. Poppy have fistles and he throw …”

Ch22. ESCAPE FROM TREBLINKA S. 151-154

„… 15122ESCAPE FROM TREBLINKAA few days after finding Poppy’s Gemara, a book that I had ordered online …” „… managed to get his head through and then his body. Leon was draped from Escape from Treblinka 153the …” „… miss Poppy.”“I miss him, too,” I said, eyes still wide at having heard the Train to Treblinka Escape …”

Ch15. A BOX OF PHOTOS S. 121-126

„… Buna. The Russians had taken a liking to him and invited Poppy to escape with them. I recounted the …” „… Russians.”“I know, Grandma, they invited him to escape, but he chose not to.” On the night he had to make his …” „… . This is what hap-pens to those who try to escape.’” She smashed her knuckles against the glass table …”

Preface S. i-x

„… Night to Dawn 7910 Peering into the Vault 8311 The Tapes 9312 Panama 9713 Escape from Warsaw 10314 …” „… Escape from Treblinka 15123 The Liquidation 15524 Grandma’s Determination 15925 Get Well Soon 16526 …”

Ch31. A RETURN TO THE CAMPS S. 195-202

„… kit, and I always considered my escape route.She put down her pen. “For example, I was anorexic when I …” „… Poland, I visited Grandma again in the hos-pital from which she had once escaped. Her health had worsened …” „… , who had jumped from the cattle cars and escaped certain death in Treblinka, who had fought in the …”

Ch01. THE HOLOCAUST THROUGH NIGHTMARES S. 1-12

„… determine the distance from my third-floor window to the second-story fire escape platform in case I had to …” „… make a quick escape. Outside of family, I counted through all of the people I could trust on one …” „… could jump from our bedroom window to Meri’s fire escape without running? Do you think you’d make it or …”

Ch37. IN SEARCH OF NEW BEGINNINGS S. 219-220

„… courtyard; it gave the impression that a man would want to escape Mother Russia.Leon removed his coat and …”

Ch23. THE LIQUIDATION S. 155-158

„… get Poppy’s Train to Treblinka Escape Story out of my mind.“Not today, Noiach. Not today.”“Okay …”

Ch24. GRANDMA’S DETERMINATION S. 159-164

„… again Grandma’s Determination 163and laughed. “The cop told us that no one escapes from that place …”

Ch12. PANAMA S. 97-102

„… approach the shore with the grace of nature, I wrote about Poppy’s escape from the German jail. I scribbled …”

Ch05. ADRIFT S. 35-52

„… my shoes. Shoes were life.That night I dreamed of running toward the river, attempting to escape …”

Ch30. THE MYSTERY CAMP S. 189-194

„… details, yet the stories that had escaped places like Dora were invaluable.“They are only choosing Jews to …”

doi.org/10.5771/9781442267442

Irmelind R. Koch - Schenken und Erben ohne Finanzamt

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Irmelind R. Koch

Schenken und Erben ohne Finanzamt

2020

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Titelei/Inhaltsverzeichnis S. 2-6

„… Strategien, Konzepte, Beispiele Steuerliche Immobilienbewertung mit Escape-Klausel Irmelind R …” „… minimieren · Immobilien nach den steuerlichen Regelungen bewerten · Gezielt die Escape-Klausel bei der …” „… Escape-Klausel Schenken und Erben ohne FinanzamtDieses E-Book enthält den Inhalt der gleichnamigen Druckausgabe …”

4 Besonderheiten bei Grundstückswerten nutzen S. 93-144

„… Escape-Klauselwww.WALHALLA.de 1014Ausweg: Die Escape-KlauselDie groben Pauschalierungen bei der Bedarfsbewertung von unbebauten …” „… Escape-Klausel ................................................. 101Bebaute Grundstücke …” „… Grundstückswerten nutzen96 www.WALHALLA.de4Nutzen Sie die sogenannte „Escape-Klausel“Um den Nachweis eines …”

6 Stichwortverzeichnis S. 172-176

„… Ertragswertverfahren 95, 110, 113Erwerb von Todes wegen 26Escape-Klausel 11, 96, 101Examensfeier 52Familienheim …”

2 Nützliche Tipps zur Steuerberechnung S. 23-34

„… insoweit besondere Escape-Klauseln genutzt werden können.Egal, ob Sie Ihr Vermögen verschenken oder …”

1 Planen Sie trickreich S. 9-22

„… pauschal berechneten Werte durch besondere Escape-Klau-seln nach unten drücken. Nutzen Sie alle …”

doi.org/10.5771/9783802952449

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