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Der Band enthält die Referate und Diskussionsbeiträge der 46. Jahrestagung der Deutschen Steuerjuristischen Gesellschaft e.V. am 12./13. September 2022 in Augsburg. Behandelt werden Streitfelder im Steuerrecht, der verfassungs- und europarechtliche Rahmen der Streitbeilegung und -vermeidung, internationale und europäische Entwicklungen, Transparenz und Publizität, Digitalisierung, Verständigungen und Vergleiche im Steuerverfahren, der Verfahrensrahmen aus europäischer und internationaler Perspektive, DBA-Verständigungs- und DBA-Schiedsverfahren, alternative Streitbeilegungsmechanismen, Umsatzsteuer, Verrechnungspreise sowie neue Wege und Perspektiven

"The Armistice of Mudros was signed on 30 October 1918 and on the morning of 13 November 1918, a mighty fleet of battleships from Britain, France, Italy and Greece sailed to Istanbul, and dropped anchor without encountering resistance. This day marked the beginning of the end of the Ottoman Empire, a dissolution that would bring great suffering and chaos, but also new opportunities for all Ottomans, Muslim and non-Muslim alike. Drawing upon a previously untouched collection of Armenian and Ottoman Turkish primary sources, Ari Şekeryan considers these understudied post-war years. Examining the Armenian community as they emerged from the aftermath of war and genocide, Şekeryan outlines their shifting political position and the strategies they used to survive this turbulent period. By focusing on the Ottoman Armistice (1918-1923), Şekeryan illuminates an oft-neglected period in history, and develops a new case study for understanding the political reactions of ethnic groups to the fall of empires and nation-states"--

"In 1903, W. E. B. Du Bois wrote about the Talented Tenth in an influential essay of the same name. The concept exalted college-educated Blacks who Du Bois believed could provide the race with the guidance it needed to surmount slavery, segregation, and oppression in America. Although Du Bois eventually reassessed this idea, the rhetoric of the Talented Tenth resonated, still holding sway over a hundred years later. In Rethinking Racial Uplift: Rhetorics of Black Unity and Disunity in the Obama Era, author Nigel I. Malcolm asserts that in the post-civil rights era, racial uplift has been redefined not as Black public intellectuals lifting the masses but as individuals securing advantage for themselves and their children. Malcolm examines six best-selling books published during Obama's presidency-including Randall Kennedy's Sellout, Bill Cosby's and Alvin Poussaint's Come on People, and Ta-Nehisi Coates's Between the World and Me-and critically analyzes their rhetorics on Black unity, disunity, and the so-called "postracial" era. Based on these writings and the work of political and social scientists, Malcolm shows that a large, often-ignored, percentage of Blacks no longer see their fate as connected with that of other African Americans. While many Black intellectuals and activists seek to provide a justification for Black solidarity, not all agree. In Rethinking Racial Uplift, Malcolm takes contemporary Black public intellectual discourse seriously and shows that disunity among Blacks, a previously ignored topic, is worth exploring"--