Together, they are creating a common technology vision while developing a strategic research agenda that shows how language technology applications can address any research gaps by 2020. The required actions depend on many factors, such as the complexity of a given language and the size of its community.

. The required actions depend on many factors, such as the complexity of a given language and the size of its community.The results of this analysis suggest that there are many significant research gaps for each language.

The availability and use of language technology in Europe varies between languages. Together, they are creating a common technology vision while developing a strategic research agenda that shows how language technology applications can address any research gaps by 2020..

META-NET consists of 54 research centres from 33 countries that are working with stakeholders from commercial businesses, government agencies, industry, research organisations, software companies, technology providers and European universities.

META-NET consists of 54 research centres from 33 countries that are working with stakeholders from commercial businesses, government agencies, industry, research organisations, software companies, technology providers and European universities. Together, they are creating a common technology vision while developing a strategic research agenda that shows how language technology applications can address any research gaps by 2020.

META-NET consists of 54 research centres from 33 countries that are working with stakeholders from commercial businesses, government agencies, industry, research organisations, software companies, technology providers and European universities.

Together, they are creating a common technology vision while developing a strategic research agenda that shows how language technology applications can address any research gaps by 2020. META-NET consists of 54 research centres from 33 countries that are working with stakeholders from commercial businesses, government agencies, industry, research organisations, software companies, technology providers and European universities. This white paper is part of a series that promotes knowledge about language technology and its potential. The Latvian Language in the Digital Age Consequently, the actions that are required to further support research and development of language technologies also differ for each language.

The results of this analysis suggest that there are many significant research gaps for each language.

The required actions depend on many factors, such as the complexity of a given language and the size of its community. The Swedish Language in the Digital Age Consequently, the actions that are required to further support research and development of language technologies also differ for each language.

.The results of this analysis suggest that there are many significant research gaps for each language. META-NET, a Network of Excellence funded by the European Commission, has conducted an analysis of current language resources and technologies.

The availability and use of language technology in Europe varies between languages. A more detailed expert analysis and assessment of the current situation will help maximise the impact of additional research and minimize any risks.

META-NET, a Network of Excellence funded by the European Commission, has conducted an analysis of current language resources and technologies.

The availability and use of language technology in Europe varies between languages. The required actions depend on many factors, such as the complexity of a given language and the size of its community. This white paper is part of a series that promotes knowledge about language technology and its potential.

It addresses educators, journalists, politicians, language communities and others.

META-NET, a Network of Excellence funded by the European Commission, has conducted an analysis of current language resources and technologies. META-NET consists of 54 research centres from 33 countries that are working with stakeholders from commercial businesses, government agencies, industry, research organisations, software companies, technology providers and European universities.

Danilo Türk (President of the Republic of Slovenia) “For such small languages like Latvian keeping up with the ever increasing pace of time and technological development is crucial. Language technology has the potential to overcome these barriers and to provide innovative interfaces to technologies and knowledge.

META-NET, a Network of Excellence funded by the European Commission, has conducted an analysis of current language resources and technologies. Together, they are creating a common technology vision while developing a strategic research agenda that shows how language technology applications can address any research gaps by 2020. This white paper is part of a series that promotes knowledge about language technology and its potential.

The availability and use of language technology in Europe varies between languages. META-NET, a Network of Excellence funded by the European Commission, has conducted an analysis of current language resources and technologies. Together, they are creating a common technology vision while developing a strategic research agenda that shows how language technology applications can address any research gaps by 2020. META-NET consists of 54 research centres from 33 countries that are working with stakeholders from commercial businesses, government agencies, industry, research organisations, software companies, technology providers and European universities.

Together, they are creating a common technology vision while developing a strategic research agenda that shows how language technology applications can address any research gaps by 2020.

Fundamentals such as the efficient allocation of resources within multi-unit firms and distortions between different goals of transfer pricing as well as different aspects of it in tax and corporate law, the traditional OECD approach and practical aspects concerning intangibles, capital and risk allocation are covered by outstanding authors. Many countries and international bodies are now taking a closer look at the use of transfer prices for profit shifting and are exploring alternative mechanisms such as formulary apportionment for the allocation of taxing rights. In particular the arm’s length standard for the determination of transfer prices is under increasing pressure.Fundamentals of International Transfer Pricing in Law and Economics With regard to this topic, this volume is the first to offer a concise analysis of transfer pricing in the international tax arena from an interdisciplinary legal and economic point of view.

The contributions to this volume try to overcome the traditional approach of the judicature of the European Court of Justice regarding the application of the fundamental freedoms in direct taxation that is largely built on a non-discrimination test. In this volume, outstanding authors cover various aspects of the national and international tax order when European law meets domestic taxation.

Die Grenzziehung zwischen Gesellschaftsbeteiligung und Schuldvertrag  hat erhebliche Bedeutung für die Mitwirkungsrechte und Vermögenslage eines Investors; vor allem aber knüpft das Steuerrecht erhebliche Rechtsfolgen an die Grenzziehung zwischen Eigen- und Fremdkapital bei der Besteuerung von Personenunternehmen und Kapitalgesellschaften, aber auch bei der internationalen Zuordnung von Steuergütern.Zu diesen Themen werden umfangreiche Länderberichte präsentiert (Brasilien, Deutschland, Frankreich, Griechenland, Niederlande, Österreich, Schweiz, Vereinigtes Königreich, Vereinigte Staaten), einzelne Sachthemen behandelt (Doppelbesteuerungsrecht, Quellensteuern, Zinsschranke und Gesellschafterfremdfinanzierung) und der ökonomische Hintergrund analysiert. Das Werk befasst sich mit Eigenkapital und Fremdkapital in rechtsvergleichender, rechtspolitischer und interdisziplinärer Perspektive. Eigenkapital und Fremdkapital.

Fundamentals of International Transfer Pricing in Law and Economics With regard to this topic, this volume is the first to offer a concise analysis of transfer pricing in the international tax arena from an interdisciplinary legal and economic point of view. In particular the arm’s length standard for the determination of transfer prices is under increasing pressure. Fundamentals such as the efficient allocation of resources within multi-unit firms and distortions between different goals of transfer pricing as well as different aspects of it in tax and corporate law, the traditional OECD approach and practical aspects concerning intangibles, capital and risk allocation are covered by outstanding authors..

This includes testing traditional pillars of income taxation – ability-to-pay, source and residence, abuse of law, arm’s length standard – with respect to their place in the emerging European tax order as well as substantial matters of co-existence between different tax systems that are not covered by the non-discrimination approach such as mutual recognition, cross-border loss compensation or avoidance of double taxation. Allocating Taxing Powers within the European Union.

Fundamentals of International Transfer Pricing in Law and Economics With regard to this topic, this volume is the first to offer a concise analysis of transfer pricing in the international tax arena from an interdisciplinary legal and economic point of view. Many countries and international bodies are now taking a closer look at the use of transfer prices for profit shifting and are exploring alternative mechanisms such as formulary apportionment for the allocation of taxing rights.

Zu diesen Themen werden umfangreiche Länderberichte präsentiert (Brasilien, Deutschland, Frankreich, Griechenland, Niederlande, Österreich, Schweiz, Vereinigtes Königreich, Vereinigte Staaten), einzelne Sachthemen behandelt (Doppelbesteuerungsrecht, Quellensteuern, Zinsschranke und Gesellschafterfremdfinanzierung) und der ökonomische Hintergrund analysiert.

In this volume, outstanding authors cover various aspects of the national and international tax order when European law meets domestic taxation.

Zukunftsfragen des deutschen Steuerrechts II.

Auf Anregung des Max-Planck-Instituts für Steuerrecht und Öffentliche Finanzen haben sich bereits zum zweiten Mal führende Steuerrechtswissenschaftlern der jüngeren Generation mit von ihnen als besonders wichtig erachteten „Zukunftsfragen“ des deutschen Steuerrechts befasst.

Europäische Grundrechte und Grundfreiheiten stehen dabei ebenso im Mittelpunkt dieses Buches wie die Frage nach Möglichkeiten und Grenzen der Rechtsangleichung oder aktuelle Herausforderungen wie der Kampf gegen internationale Steuervermeidung. Mittels des Anwendungsvorrangs des Unionsrechts überlagert und prägt das Europäische Steuerrecht heute weite Teile der nationalen Steuergesetze. Grundfragen des Europäischen Steuerrechts.