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Udo Bomnüter, Patricia Scheller - Filmfinanzierung

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Udo Bomnüter, Patricia Scheller

Filmfinanzierung

2014

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Bibliografie S. 168-185

„… . URL: http://www.obs.coe.int/documents/205595/2408826/HBermek_Tax_incentives_films_fr ance_de.pdf/a4f …” „… 21.02.2008, URL: http://pressemitteilung.ws/node/122533 (06.10.2013) Berr, J. (2012): Hollywood tax …” „… : http://www.nbcnews.com/business/hollywood-tax-incentives-come-under-fire- 1C7100847 (18.12.2013) Bisselik, S. (1999): Französische Filmpolitik: Erfolg durch Förderung …”

doi.org/10.5771/9783845252506

Christian Trottmann - Gleichbehandlung und Neutralität im Internationalen Ertragsteuerrecht aus Sicht des Welthandelsrechts (WTO)

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Christian Trottmann

Gleichbehandlung und Neutralität im Internationalen Ertragsteuerrecht aus Sicht des Welthandelsrechts (WTO)

Series: Steuerwissenschaftliche Schriften

Volume 20 2010

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Art. 31 ff. WÜV als Kodifikation des Völkergewohnheitsrechts S. 179-183

„… , context and object-and-purpose as wellas good faith – are to be viewed as one holistic rule of …” „… object-and-purpose may often appear simply to confirm an interpretationseemingly derived from the "raw" text. In …” „… impossible to give meaning, even "ordinary meaning", without lookingalso at object-and-purpose.« LENNARD …”

Rechtfertigung staatlicher Intervention S. 73-84

„… as a whole, the main object and purpose of the SCM Agreement is toB. Außenhandelstheorie 79249 …” „… statement of its object and purpose. We therefore considerit unwise to attach undue importance to arguments …” „… concerning the object and purpose of the SCM Agreement. [...] Rather, as suggested by Canada itself …”

GATT S. 250-261

„… taxes«(»innere Abgaben«) nicht protektionistisch ausgestaltet bzw. angewendetwerden.1062 Da nur als …” „… shall otherwise apply internal taxes or other internal charges to imported or domestic products in a …” „… internal taxes and other internalcharges, and laws, regulations and requirements affecting the internal …”

Die Diskriminierungstatbestände im Gesamtsystem S. 34-55

„… objectively the underlying criteria used in a particular tax measure, its structure, and its overall …” „… objectand purpose of Article I:1 supports our interpretation. That object and purposeist to prohibit …” „… Art. 24 OECD-Musterabkommen (OECD-MA) abgrenzen:FRIEDLANDER, British Tax Review 2002, S. 71 ff. und …”

Verhältnis von Subvention und Diskriminierung in Entscheidungen der Spruchkörper S. 195-212

„… of domestic products from nternal taxes as a means of indirect subsidization in the cases covered …” „… object of this sub-paragraph, in the view of the United Kingdom delegate, was to make it clear that …” „… internal taxes could be entirelynon-discriminatory and that subsidies could be paid quite separately to …”

Gründungsverträge Internationaler Organisationen S. 183-188

„… meaning", without lookingalso at object-and-purpose.« LENNARD scheint zwischen beiden Passagen …” „… (object and purpose), dass zwischensatzungsrechtlichen und rechtsgeschäftlichen Regelungen zu …” „… , Japan – Taxes on Alcoholic Beverages, Adopted on 1 November1996, WT/DS8/AB/R, S. 12.788 APPELLATE BODY …”

Die Entscheidung(en) des Panels (1976) S. 135-143

„… 537 PANEL REPORT, United States Tax Legislation (DISC), Adopted on 7-8 December1981, L/4422, Rz. 67 ff …” „… , however, that the deferral did notattract the interest component of the tax normally levied for late or …” „… , United States Tax Legislation (DISC),Adopted on 7-8 December 1981, L/4422, Rz. 71.540 PANEL REPORT …”

Foreign Tax Credit (1918) S. 108-110

„… grundsätzlich voll erfasst.II. Foreign Tax Credit (1918)Bezogen amerikanische Steuerpflichtige nach 1913 …” „… politisch mitunter erwünschter Effekt.386 Die Situation ändertesich mit der Einführung des sog. »Foreign Tax …” „… the credit in 1918 (nor has been said since)that articulated the ultimate purpose of the foreign tax …”

Vorüberlegung S. 189-192

„… (exercise taxes)unterworfen. Von amerikanischer Seite wurde versucht, diesen Verstoß gegen Art.III Abs. 2 …” „… basic principlesand to further the objectives underlying this multilateral trading system«.808 Natürlich …”

doi.org/10.5771/9783845225722

José Martinez - Jahrbuch des Agrarrechts

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José Martinez (ed.)

Jahrbuch des Agrarrechts

Series: Schriften zum Agrar-, Umwelt- und Verbraucherschutzrecht

Volume 72 2013

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Anna Kapała The Concept of Agrotourism in the EU Law and National Laws S. 131-144

„… object-related criterion means that agrotourism activity must be conducted using (most …” „… tourist services by a farmer with an agricultural holding, that is with an object-related criterion 52 …” „… extent and specificity, that is: its subject and object criteria, its place and role in an agricultural …”

Teresa Kurowska, Dorota Łobos-Kotowska Diversification of the agricultural activities - Comparative legal analysis of the selected questions S. 115-130

„… .73/2009. 125 an objective element, members of agricultural producer group, who are objects running an …” „… appears inter alia in the Act of 11 th March 2003 relating to tax on goods and services 25 , the Act of …” „… 15 th November 1984 relating to rural tax 26 . Though, the agricultural activity is classified as …”

Kamila BłaŜejewska Biomass and agricultural land use in the EU, Polish, German and French regulations S. 163-173

„… applies to the claiming of tax relief according to the Energy Tax Act (Energiesteuergesetz (EnergieStG …” „… objectives. It is not yet sure if short rotation coppice 21 could be qualified as „areas of ecological …”

doi.org/10.5771/9783845250311

Joachim Jobi - Rechtsstellung der Beteiligten und notwendiger Rechtserwerb bei der Filmproduktion in Australien

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Joachim Jobi

Rechtsstellung der Beteiligten und notwendiger Rechtserwerb bei der Filmproduktion in Australien

Series: Schriftenreihe zu Medienrecht, Medienproduktion und Medienökonomie

Volume 20 2011

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Vertragsinhalte S. 303-310

„… unter www.ozco.gov.au. 306 „The Indigenous objects, knowledge or works in this film embody traditional …” „… community. Dealing with any of the Indigenous objects, knowledge or works in this Film or any part of them …” „… Goods and Services Tax (GST) vergeben wird. Die Registrierung ist für Selbständige ab einem Jahresumsatz …”

Schutzvoraussetzungen für Werke S. 57-66

„… dictum, da im Mittelpunkt des Rechtsstreits die Freistellung von der Verkaufssteuer nach dem Sales Tax …” „… is objective, whether the work has aesthetic quality cannot depend solely upon the subjective intent …”

doi.org/10.5771/9783845227658

Filiz Kiral, Barbara Pusch, Claus Schönig, Arus Yumul - Cultural Changes in the Turkic World

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Filiz Kiral (ed.), Barbara Pusch (ed.), Claus Schönig (ed.), Arus Yumul (ed.)

Cultural Changes in the Turkic World

Series: Istanbuler Texte und Studien (ITS)

Volume 7 2007

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Arus Yumul Representing the Non-Muslims S. 49-56

„… worked together to construct the non-Muslims as specific objects of analysis in a particular way, and in …” „… non-Muslims. The latter were reconstructed as precious objects of the past that had to be protected. Having …” „… ”. McCracken suggests patina as a general term to refer to that property of objects by which their age turns …”

doi.org/10.5771/9783956506925

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