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Customers who bought this item also bought. Stock Image. It throws light on product policy and communication in particular. An analysis of the price image positioning of the brands completes the picture. How far are advances into particular segments and retreats from others effective? How do technical innovations affect the image?
How long does the innovation bonus apply? How does a brand cope with phases of neglect regarding model policy? For which brands is the profiling of brand values and core competencies in the foreground and which brands promote price outfit advantages and advertising for special models? These and further questions are answered in the study. The brand image also depends on other types of influence. German to English. Whilst covering a wide range of topics, a "must" for translators wishing to survive in today's market, my specialities include: Translation of technical manuals engineering, electronics etc.
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Hong Kong's transfer pricing TP laws were passed on Input VAT incurred by a holding company on the acquisition of shareholdings in subsidiaries should be fully recoverable provided the holding actively manages the subsidiaries and makes no exempt supplies. Another implication of her half-baked progress is that society has failed to support her efforts at personal growth, abandoning her to unmediated doses of the classics. That hidden story has hardly been narrated in post-war Germany: anyone who spoke about his or her "positive" memories of the Nazi years was suspected of still being a Nazi. On meditative and athletic walks, you can get to know the peculiarities of the history and culture of the villages and, above all, enjoy pure nature. The people will be afraid, and out of self-protection some of them will band together and kick you out. Personal shame, and the wish to conceal or compensate for it, may have played a part in the biographies of other leading Nazis, not least Adolf Eichmann, one of the key players in the organization of the Holocaust.
Feedback from clients and colleagues on Willingness to Work Again. Translator likelihood of working again LWA Past 5 years 3 entries 5.
Last 12 months 0 entries 0. Account type. Freelancer and outsourcer, Verified member. In case of individuals who no longer act as managing directors this can lead to liability issues with respect to irregularities that occurred during their time in office.
Necessary amendment to internal processes due to current ECJ-rulings regarding forfeiture of vacation claims. Draft law includes measures to protect taxpayers from disadvantageous consequences resulting from Brexit. CJEU rules that German trade tax rules that impose stricter conditions for the deduction of profits from shareholdings in a non-EU company than from German shareholdings violate the EU free movement of capital principle.
Even a temporarily paid transition grant may constitute an insured benefit of company pension which is insolvency protected by the pension protection fund. Amended guidance aims to alleviate the notification requirement for changes in ownership of foreign publicly traded companies.
Services provided by a foreign head office to a German branch belonging to a VAT group would be taxable in Germany under the reverse charge procedure. Hong Kong's transfer pricing TP laws were passed on In the following, Deloitte summaries the important points that businesses should pay attention to as they consider the implications of the changes, and plan for future regulatory compliance. The Federal Constitutional Court recently clarified that the interpretation of the Federal Labor Court regarding a prior employment as to time-limited employment contracts not being based on justifying reasons is unconstitutional.
For the Commission, this decision is a serious setback, with potentially far-reaching consequences. The main reasons of the Court can be inferred from the Opinion of Advocate General Vahl, who denies the selectivity of the restructuring clause in the present case because it only restores the general ability to offset loss as the reference system in cases of companies in need of restructuring. ICOs are increasingly attracting interest as an alternative form of corporate financing. Young technology companies raise record amounts in funding.
Investors seek high profits. Regulatory authorities point out risks of loss.
This article discusses selected regulatory and private law issues arising in the context of ICOs. The non-payment of the compensation for non-competition may cause a legally effective renunciation from post-contractual non-competition with future effect — even in unintentional form of an enraged email. The Local Court of Charlottenburg denied the registration of the GmbH with the Commercial Register, claiming that notarization procedures in Bern are not equivalent to notarization procedures in Germany.
It views the notarization procedures as equivalent and, therefore, the GmbH as validly incorporated. EU law does not preclude a national provision allowing the parties to an employment contract - without any further conditions - to postpone, possibly several times, the agreed termination of the employment relationship upon reaching the statutory retirement age by an agreement during the employment relationship. Court considers interest rate for and thereafter to be an unsubstantiated surcharge on additional tax payments. The regulation entered into force on March 22, and will apply — in time for the Christmas business — from December 3, onwards.
It follows other measures taken by the EU before, such as the ban on roaming charges, the modernization of data protection laws and the allowance of cross-border portability of online content. The present article outlines the key aspects of the new regulation. Since October 1, , German companies are required to disclose their beneficial owners by way of notification to the Transparency Register.
This article discusses relevant practical constellations in which such notification is not required due to exceptions or legal fiction of notification. Following the market economy reforms of the late s, the importance of trade ties between companies located in the People's Republic of China has constantly been on the rise.
In recent years, the role of Chinese outbound investments has undergone considerable change and has been subject to ever stricter regulation. Some of the rules applicable to Chinese outbound investments have recently, with effect as of March 1, , been modified.
The present article takes a closer look at the current legal framework for Chinese outbound investments. On the one hand, the Court specifies the requirements for representation regulations in articles of association of a GmbH. The guidance confirms that Germany will not impose VAT on cryptocurrency used as a form of payment. Tax authorities respond to recent CJEU decisions and provide guidance how to apply German anti-treaty shopping rules in line with EU law. Foreign parent companies are subject to German insurance premium tax on premiums paid in connection with risks situated in Germany, if neither the insurer nor the policyholder is resident in Germany.
The insured parent company is obliged to report and pay the insurance premium tax.
Its German subsidiaries are liable for the tax. The ruling concerns the application of TOMS to business transactions and the application of simplified methods to calculate the margin. This decision is set to have significant implications for the entire travel industry. As every year, has also important changes in the area of wage tax and the social security right. This article lists the most important changes you need to know for your current wage tax billing. The German tax authorities have issued their annual guidance on the filing deadlines for the tax returns.
The filing deadline for these returns is May 31, In cases where the tax returns are prepared by an external tax advisor, the filing deadline is typically extended to December 31, Rules are incompatible with EU parent-subsidiary directive and freedom of establishment principle. The Federal Labor Court decided to ask the ECJ for a preliminary ruling on the impact of temporary workers on employee thresholds for collective dismissal notifications.
The addback applies regardless of whether dividend distributions are tax-exempt as previously taxed CFC income. The maintenance of trademark protection for historic luxury brands requires a lasting and serious use.