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38. The ZPO does not deal with the amount and computation of Court costs or fees (hereinafter referred to as Court fees). The sections 91 to 107 heade...
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Drafting "watertight" license agreements from the perspective of tax law presents challenges, especially where cross-border contractual relations are ...
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The Supreme Tax Court has confirmed that service fees paid to a sole shareholder must be customary, reasonable, agreed in advance, and must leave the ...
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... und erweitert wurde (Gerum/Steinmann/Fees 1 988; Gerum 2007). Zudem hat Vitols (2008) Daten ...
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The Supreme Tax Court has confirmed that service fees paid to a sole shareholder must be customary, reasonable, agreed in advance, and must leave the ...
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Organisational spirituality has gained popularity. While some authors see a spiritually fulfilling workplace as a benefit for employees and organisations alike, critical authors point out the potentially totalising effects of organisations that try to colonise employees' minds, hearts and souls. Whereas most existing critical studies are based on literature analyses and mainly refer to societal developments and how organisations are affected by them, the paper at hand provides a single case study on the organisational level. The case study allows a more detailed examination of how organisations can employ spirituality to serve organisational goals. The article identifies three aspects in which workplace spirituality can be misused: to mislead members about the nature of their work, abou...
... turnover of around 6 million Euros worth of fees - not including the sales of the recorded speeches...
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Federalism is commonly regarded as a major impediment to welfare state expansion, yet its role in times of welfare state retrenchment remains unclear. Complex responsibilities shared between the federal government and those of the Länder make German hospital financing an interesting example in this regard. The paper analyses recent reforms in German hospital financing, showing how federal institutions may impede reforms and how resistance is motivated. It describes the historical compromise behind the foundations of hospital regulation and outlines the transformation process in hospital reimbursement, showing how systems of reimbursement and hospital planning have come into conflict. Against this background, attempts by national and Länder governments to solve this conflict are assessed...
...The fees paid by statutory health insurance were insufficie...
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... requirements regarding the presentation of fees and expenses. For example, references to a schedul...
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German health care policy is characterized by a paradigm shift initiated by the enactment of the Health Care Structure Act in 1992. This fundamental change is both affecting in its care structures and its financial and regulatory mechanisms. This transformation is an expression of a paradigm change in health policy initiated during the first half of the 1990s. This paradigm change in health policy increasingly favours the goal of adapting the health care system to the perceived requirements of a globalised economy at the expense of the aim of covering the social life-risk of 'sickness'. Since it began, health policy has proceeded down that chosen development path, generally by means of incremental reforms. In terms of care structures the paradigm change involves modernization and ration...
...* The introduction of fixed fees and practice budgets for remu-nerating service pro...
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..."including taxes and fees", but an additional tariff will. be levied for eac...