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Die Schaffung, Zuordnung und Verwertung von IP-Rechten ist eine der interessantesten Herausforderungen, wenn es um die Steuerplanung geht. Einer Bandbreite attraktiver Gestaltungsmöglichkeiten stehen nicht unerhebliche Risiken und die politische Forderung nach einer verantwortungsvollen Steueroptimierung gegenüber. Vor dem Hintergrund sich konkretisierender BEPS-Maßnahmen fokussieren die Teilnehmer der 4. WCL Frankfurter Tax-Gespräche in diesem Band vor allem die Auswirkungen verschiedener Strategien. Der Inhalt Lizenzeinkünfte in Zeiten der BEPS Action Neue Entwicklungen bei Auslandsumwandlungen Digitalisierung von Geschäftsmodellen Die Besteuerung von Managementbeteiligungen Die Zielgruppen IP- und IT-Experten, Steuer- und Vermögensberater, Patentanwälte, Investmentbanker, Wirtschaftsprüfer, Experten in der Finanzverwaltung Dozierende und Studierende der Wirtschafts- und Rechtswissenschaften Die Herausgeber Prof. Wolfgang W. Kraft Ph.D ist als Founder für die strategische Ausrichtung, die Internationalisierung, strategische Partnerschaften und Allianzen, Programmatik, das Management und Kommunikation sowie die Mitgliederbetreuung des WCLF verantwortlich. Rechtsanwalt und Steuerberater Dr. Andreas Striegel, LL.M. (Miami,) betreut insbesondere mittelständische Mandanten bei rechtlichen und steuerlichen Fragen der nationalen und internationalen Gestaltungen, Akquisitionen und Desinvestitionen sowie Kooperationen und Finanzierungsgestaltungen

AbstractInternational relations often include orders of smaller powers led by major powers. Perhaps the most significant aspect of international order is whether the major power leader is restrained or nonrestrained. Restrained major powers respect smaller powers' preferences, eschew wielding power to impose their preferences, and avoid violating the smaller powers' sovereignties, often using binding institutions and rules. Nonrestrained major powers violate decision-making rules, seek to impose their preferences, and violate smaller powers' sovereignties using coercion and force. This article asks, what causes an order to evolve from restrained to nonrestrained? It argues that when a major power grows in strength relative to smaller power order members, the major power becomes more likely to abandon restraint, using coercion and force to impose its preferences on the order. Further, there is a snowball effect, as initial acts of nonrestraint undermine the credibility of the major power's commitment to restraint, encouraging smaller powers to exit the order, fueling further major power nonrestraint. The theory is tested on the fifth-century BCE Athenian order. Athens' transition from restraint to nonrestraint, what some call a transition from alliance to empire, supports the predictions of the theory. Neither ideology nor rent-seeking theories explain this transition.

Implicit in the rationalist literature on bargaining over the last half-century is the political utility of violence. Given our anarchical international system populated with egoistic actors, violence is thought to promote concessions by lending credibility to their threats. From the vantage of bargaining theory, then, empirical research on terrorism poses a puzzle. For nonstate actors, terrorism signals a credible threat in comparison with less extreme tactical alternatives. In recent years, however, a spate of studies across disciplines and methodologies has nonetheless found that neither escalating to terrorism nor with terrorism encourages government concessions. In fact, perpetrating terrorist acts reportedly lowers the likelihood of government compliance, particularly as the civilian casualties rise. The apparent tendency for this extreme form of violence to impede concessions challenges the external validity of bargaining theory, as traditionally understood. In this study, I propose and test an important psychological refinement to the standard rationalist narrative. Via an experiment on a national sample of adults, I find evidence of a newfound cognitive heuristic undermining the coercive logic of escalation enshrined in bargaining theory. Due to this oversight, mainstream bargaining theory overestimates the political utility of violence, particularly as an instrument of coercion. Adapted from the source document.

Yoshihide, Soeya ; Wang Jianwei ; Welch, David A.: A new look at the U.S-China-Japan triangle. Toward building a stable framework. Amyx, Jennifer: A new face for Japanese finance? Assessing the impact of recent reforms. Roberts, Glenda S.: Balancing work and life. Whose work? Whose life? Whose balance? Mari, Osawa: Japanese government approaches to gender equality since the mid-1990s. Lam Peng Er: Political leadership in Japan. Innovations and limitations. Lu, Catherine: Political leadership, loyalty, and accountability. Curtis, Gerald: Political leadership in Japan. (Commentary)

Presented at the Role of irrigation and drainage in a sustainable future: USCID fourth international conference on irrigation and drainage on October 3-6, 2007 in Sacramento, California. ; Includes bibliographical references. ; Radar water-level sensors are generating a lot of interest among hydrographers because of their ease of installation and low maintenance. However, limited information is available on the accuracy and performance of radar sensors in the field. This paper presents test results from recent field measurements made with radar water-level sensors. Field data collected with two pulse radars, (Design Analysis Associates H-3611 and the Ohmart Vega Puls 62) and one continuous wave frequency modulated radar (Saab Rosemount) during lake drawdown at Horse Mesa Dam, Arizona, are presented and compared against a conventional float-well system. (The use of firm, trade and brand names in this report is for identification purposes only and does not constitute endorsement by the U.S. Government). Measured radar data were analyzed for possible sources of systematic measurement uncertainty (error) including sensor height above water (air gap), air temperature and surface waves. The Ohmart Vega sensor has a systematic uncertainty from varying air gap. The H-3611 and the Saab Rosemount sensor do not have an obvious systematic uncertainty from varying air gap. None of the radar sensors have an obvious uncertainty from surface waves when compared with the float-well systems. No systematic uncertainty due to temperature or wind speed was noted for any of the radars. Analysis of the field data indicate that the data measured by the H-3611 and the Saab Rosemount are not statistically different from that collected by the float-well system. For the data measured by the Ohmart Vega, a systematic error of about 0.3 ft over a 35-ft change in water level occurred during the field measurements.