Law

Philipp Johannes Thiele

Steuerrechtliche Auskünfte und Zusagen

Ein Rechtsvergleich zwischen den Auskunftssystemen Deutschlands, der Niederlande und des Vereinigten Königreichs de lege lata und de lege ferenda

[Advance Rulings. A Comparative Analysis of the Advance Ruling Systems of Germany, the Netherlands and the United Kingdom de lege lata and de lege ferenda.]

2016. XIX, 222 pages.

Veröffentlichungen zum Steuerrecht 4

69,00 €
including VAT

sewn paper

ISBN 978-3-16-154415-6

available

Published in German.

Philipp Johannes Thiele examines and compares the advance ruling systems of Germany, the Netherlands and the United Kingdom on the basis of systemisation criteria in order to establish minimum requirements for a harmonised EU advance ruling system.

Authors/Editors

Philipp Johannes Thiele Geboren 1983; Studium der Rechtswissenschaften an der Universität Osnabrück; Studentischer und (anschließend) Wissenschaftlicher Mitarbeiter am Institut für Finanz- und Steuerrecht (Universität Osnabrück); Masterstudium (LL.M.) an der University of Edinburgh; Referendariat am LG Aachen (OLG Köln); seit 2014 Rechtsanwalt bei einer internationalen Wirtschaftskanzlei in Köln.

Reviews

We have not yet received any reviews of this work.

Name	Purpose	Lifetime	Type	Provider
CookieConsent	Saves your setting of this cookie bar and thus the setting for the use of cookies.	1 year	HTML	Website
fe_typo_user	Assigns your browser to a session on the server.	session	HTTP	Website
session	Identifies the current session, the user and their shopping cart.	session	HTML	Mohr Siebeck GmbH
csrf	Provides protection against a CSRF attack.	session	HTML	Mohr Siebeck GmbH
shop	Stores the language-/subshop that the customer calls up.	session	HTML	Mohr Siebeck GmbH
preferences	Stores the settings from the Cookie Consent Manager.	180 days	HTML	Mohr Siebeck GmbH
slt	trackingobject\.slt\.desc = Makes it possible to recognize the customer when returning to the shop, even if the session has already expired.	1 year	HTML	Mohr Siebeck GmbH
currency	Stores the selected currency.	180 days	HTML	Mohr Siebeck GmbH
device	Stores the device used, e.g. for the correct display of the shop.	session	HTML	Mohr Siebeck GmbH
context_hash	Is required for the recognition of the tax rules.	180 days	HTML	Mohr Siebeck GmbH
no_cache	The elements that are not to be cached are stored here.	180 day	HTML	Mohr Siebeck GmbH
AWSALBCORS	AWS Application Load Balancer Cookie.	1 day	HTML	Preselect.media GmbH
SimpleSAMLAuthToken	Used as part of the website authentication process that enables users to remain logged in and allows the website to track unique login sessions.	1 day	HTML	Mohr Siebeck GmbH
SimpleSAMLSessionID	Used as part of the website authentication process that enables users to remain logged in and allows the website to track unique login sessions.	1 day	HTML	Mohr Siebeck GmbH

Name	Purpose	Lifetime	Type	Provider
_pk_id	Used to store a few details about the user such as the unique visitor ID.	13 months	HTML	Matomo
_pk_ref	Used to store the attribution information, the referrer initially used to visit the website.	6 months	HTML	Matomo
_pk_ses	Short lived cookie used to temporarily store data for the visit.	30 minutes	HTML	Matomo
_pk_cvar	Short lived cookie used to temporarily store data for the visit.	30 minutes	HTML	Matomo
_pk_hsr	Short lived cookie used to temporarily store data for the visit.	30 minutes	HTML	Matomo