Book Review (5)

61.
Book Review
Deranco, D.: Review of: Adam/Miller: The Economic Arguments for and Against a Wealth Tax (Fiscal Studies 2021, S. 457-483). Steuer und Wirtschaft 99 (1), pp. 100 - 101 (2022)
62.
Book Review
Hintermayer, P.: Review of: P. Hasson: Is Sunlight the Best Disinfectant? Reassessing BEPS Action 5’s Tax Ruling Transparency (University of Pennsylvania Law Review 169/2021, 1545-1605). Steuer und Wirtschaft 99 (2), pp. 179 - 180 (2022)
63.
Book Review
Lauer, S.: Review of: A. Kallergis: La participation de personnes privées aux activités régaliennes: Le cas du recouvrement de l´impôt (Revue Française de Droit Administratif 2021, 1129-1150). Steuer und Wirtschaft 99 (1), pp. 101 - 102 (2022)
64.
Book Review
Lauer, S.: Review of: G. Bachelier: L´interprétation juridictionnelle de la loi fiscal (Revue de droit fiscal 2022, N° 5, 23-30). Steuer und Wirtschaft 99 (3), pp. 272 - 273 (2022)
65.
Book Review
Striefler, F.: Review of: J. D. Blank and A. Glogower: Progressive Tax Procedure (New York University Law Review 96/2021, 668 - 737). Steuer und Wirtschaft 99 (2), pp. 180 - 182 (2022)

Contribution to a Collected edition (13)

66.
Contribution to a Collected edition
Bender, P.: Ways of Thinking About Objectivity and Why It Is Important. In: The Law Between Objectivity and Power, pp. 19 - 97 (Ed. Bender, P.). Nomos, Hart, Baden-Baden, Oxford (2022)
67.
Contribution to a Collected edition
Bender, P.: Same Ends, Different Means, Truth and Fairness in Criminal Procedure of the United States and Germany. In: Criminal Procedure, p. forthcoming (Ed. German-Southeast Asian Center of Excellence for Public Policy and Good Governance (CPG)). [Nomos], Baden-Baden (2022)
68.
Contribution to a Collected edition
Heber, C.: § 2 Unternehmer, Unternehmen. In: Umsatzsteuergesetz Kommentar, pp. 111 - 168 (Ed. Wäger, C.). Otto Schmidt, Köln (2022)
69.
Contribution to a Collected edition
Jentsch, V.: Contracts and the Coronavirus Crisis: Emergency Policy Responses Between Preservation and Disruption: A Legal Theory and Law and Economics Perspective. In: Law and Economics of the Coronavirus Crisis, pp. 105 - 122 (Eds. Mathis, K.; Tor, A.). Springer, Berlin (2022)
70.
Contribution to a Collected edition
Konrad, K. A.: Intergenerative Vermögensübergänge und Generationengerechtigkeit. In: Fiskalische Nachhaltigkeit: von der ökonomischen Theorie zum politischen Leitbild - Festschrift für Bernd Raffelhüschen zum 65. Geburtstag, pp. 205 - 215 (Eds. Hagist, C.; Kohlstruck, T.). Vahlen, München (2022)
71.
Contribution to a Collected edition
Lauer, S.; Striefler, F.: Germany. In: Taxation of Interest under Domestic Law, EU Law and Tax Treaties, pp. 607 - 658 (Ed. Maisto, G.). IBFD, Amsterdam (2022)
72.
Contribution to a Collected edition
Navarro, A.: An International Tax Law Agenda. In: A Research Agenda for Tax Law, pp. 183 - 202 (Ed. Parada, L.). Edward Elgar Publishing, Cheltenham, UK ; Northampton, MA, USA (2022)
73.
Contribution to a Collected edition
Navarro, A.: El concepto de beneficiario efectivo en España tras los casos daneses (The Concept of Beneficial Ownership in Spain after the Danish Cases). In: Cuestiones actuales y conflictivas de la fiscalidad internacional, pp. 163 - 206 (Ed. Merino Jara, I.). Wolters Kluwer, Madrid (2022)
74.
Contribution to a Collected edition
Navarro, A.: Tax Policy Considerations on the Abandonment of the Brazilian Fixed Margins Regime. In: Tributação internacional e recuperação econômica: o papel dos países emergentes, pp. 173 - 186 (Eds. Schoueri, L. E.; Neto, L. F.; da Silveira, R. M.). IBDT, São Paulo (2022)
75.
Contribution to a Collected edition
Schön, W.: Fiscal Challenges to Democracy (Chapter 6). In: History and Taxation, pp. 101 - 125 (Ed. Essers, P. H. J.). IBFD, Amsterdam (2022)
76.
Contribution to a Collected edition
Schön, W.: The Role of "Commercial Reasons" and "Economic Reality" in the Principal Purpose Test under Article 29(9) of the 2017 OECD Model. In: Building Global International Tax Law, pp. 243 - 271 (Ed. Pistone, P.). IBFD, Amsterdam (2022)
77.
Contribution to a Collected edition
Schön, W.: Ein großer Vorsitzender: Reinhard Zimmermann und die Geistes-, Sozial- und Humanwissenschaftliche Sektion der Max-Planck-Gesellschaft. In: Iurium itinera - Historische Rechtsvergleichung und vergleichende Rechtsgeschichte: Reinhard Zimmermann zum 70. Geburtstag am 10. Oktober 2022, pp. 21 - 26 (Eds. Jansen, N.; Meier, S.). Mohr Siebeck, Tübingen (2022)
78.
Contribution to a Collected edition
Schön, W.: Zur Körperschaftsteuerpflicht ausländischer Stiftungen mit Verwaltungssitz in Deutschland. In: Körperschaften im Steuerrecht – Festschrift für Nikolaus Zorn, pp. 511 - 531 (Eds. Beiser, R.; Hohenwarter-Mayr, D.; Mayr, G.; Kirchmayr-Schliesselberger, S.). LexisNexis, Wien (2022)

Collected Edition (2)

79.
Collected Edition
Bender, P. (Ed.): The Law Between Objectivity and Power. Nomos, Hart, Baden-Baden, Oxford (2022), 477 pp.
80.
Collected Edition
Schön, W.; Stark, J. (Eds.): Zukunftsfragen des deutschen Steuerrechts IV. Springer, Berlin (2022), IX + 178 pp.
Go to Editor View