European Convention

To protect against double charging, you must inform about the rules in the country of installation. The Bundesfinanzhof (BFH), decided that the double burden of foreign accounts with inheritance tax goes against the rules of the European Union, nor against the European Convention on human rights or the basic law. To protect against double charging, you must inform about the rules in the country of installation. Millions of the Erbtante the case, the Federal fiscal court are had, was an Erbtante and her four Grandnieces. The Grandnieces inherited a total of nearly EUR 1.7 million in bank deposits and fixed-income securities in the year 2000. Of the money were EUR 1.45 million in France. Everyone living in Germany. France was the French installations with 55% inheritance tax.

In addition inheritance tax was in Germany again; the French tax already paid was not counted against the German tax. One of the heirs appealed against the German tax assessment, the French tax credit or at least as a deduction from the assets taken into account to obtain and relied on the rules of the European Union, the European Convention on human rights and the German Basic Law. No violation of international law and the Constitution of the Federal fiscal court felt none of these rights was violated. The regulations of the European Union provide no harmonisation of the inheritance tax. This perspective is in accordance with the case-law of the European Court of Justice. Also, higher-ranking law does not protect against a double inheritance tax burden. A tax burden that is so high that it carries trains of the expropriation, must be counteracted by Decree of the tax in certain cases. In the present case, the total load was reduced by a German tax Decree of about 75% to about 66%. How does the double? For whatever reason it comes on double taxation and why Germany is not expecting the foreign taxes? “The States establish their inheritance taxes at different points.


Cluster Technologies

Carlos Mora Vanegas economic scenarios of present which are characterized by being dynamic, generators of challenges, great changes have involved within your behavior to clusters, aspect that management cannot ignore and topical than the specialty program of management quality in the Area of postgraduate of Faces of the Universidad de Carabobo, Valencia, Venezuelaconsidered very important in contributing towards the formation of the participant to consider them especially in all that which will benefit companies.As indicated in.revistainterforum.com/espanol Clusters can be a viable solution for the micro, small and medium-sized companies in the medium term. Some implemented models have already produced successful results. To be able to consider the implementation of Clusters at the regional level we must, first of all, understand what a Cluster. The basic concept of Cluster builds on the strategic alliance of several commercial entities working as a team for the common benefit of all of them. These entities keep your corporate, legal and tax structure, or do not change its status.

Not necessarily have to be in the same branch of products, but if they must be incidental or complementary products. The aim is to search, using a catalytic internal or external, the form of the maximum benefit to the available resources, minimizing waste and costs to achieve competitiveness. Commented by accessmylibrary.com, which I know can not be ignored have experienced the advantages and dangers of an economy truly global, at the same time I know has entered fully into the information age, although most in the age of information, I know you can say that I know has entered the era of data, one of whose most important challenges is toprecisely, to find the appropriate data to process them and convert them into information for decision-making. Advances in the technologies of the information and communication technologies (ICT) have changed greatly the possibilities of doing business more than the traditional limitations of space and time.