International Taxation and the Role of Organizational Form Choices for Group Structures Multinationals

Author(s):  
Harald Amberger ◽  
Saskia Kohlhase
Author(s):  
Maria Sobieszczyk ◽  
◽  
Katarzyna Wojciechowska ◽  

A kindergarten gives extensive opportunities for cooperation with parents. The article is limited to present two aspects of cooperation. One area concerns health education, which can and should combine and integrate the activities of kindergarten teachers and parents, concerning children’s knowledge acquisition and formation of health-oriented behaviour. The second area concerns preparing preschool children for the future role of a tourist. Advantages of tourism for a child’s development were presented, including trips as an organizational form of kindergarten work. In addition to evidence confirming the numerous cognitive, health, cultural, and aesthetic values of trips, the importance of cooperation between a kindergarten and parents in this regard was highlighted. The article also contains many proposals for methodological solutions for the discussed issues.


2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Carin Holmquist ◽  
Elisabeth Sundin

PurposeThe aim of this article is to discuss how age and entrepreneurship interact in the specific case of older (50+) entrepreneurs. Building on theories on entrepreneurship and theories on age and aging, the authors’ focus is on how such entrepreneurs relate to the building and running of a business organization. The authors discuss how entrepreneurship among the elderly plays out and how older entrepreneurs relate to the narratives on both age and entrepreneurship.Design/methodology/approachThis research comprises quantitative as well as qualitative studies. The authors show that qualitative methods that unfold the process over time are necessary and essential to fully understand how and why entrepreneurs start their own business and/or continue to run it at older ages.FindingsThe authors find that the choice to become an entrepreneur at the age of 50+ (or to stay as one) is not a goal in itself, becoming an entrepreneur is a means to stay active in the labor market.Originality/valueThe study findings add to entrepreneurship theory by insights on the link between entrepreneurship and the labor market where the authors argue that becoming an entrepreneur at ages 50+ might be more a question of choice of organizational form than a question on a way of living or occupation. The authors also contribute to theories on age by showing that entrepreneurs aged 50+ choose entrepreneurship as a means to be able to stay in the labor market.


2019 ◽  
pp. 201-218
Author(s):  
Rainer Eising

This chapter examines the role of interest groups in European Union (EU) politics. It also considers the way in which the EU institutions influence interest group structures and activities. The chapter begins with an overview of the relationship between the EU institutions and interest groups and examines the steps taken thus far to regulate that relationship. It then looks at the evolution and the structure of the interest group system, focusing in particular on two salient aspects: the difference between national and EU organizations; and the difference between specific and diffuse interests.


Policy Papers ◽  
2013 ◽  
Vol 2013 (57) ◽  
Author(s):  

In the discussion of the Board work program on June 3, 2013, it was urged that the Fund be more present in current discussions of international tax issues. This note reviews key issues and initiatives in this area, and sets out a work plan that is focused on the Fund‘s mandate and macroeconomic expertise and that complements the work of other institutions, notably the OECD.


2021 ◽  
Vol 1 (1) ◽  
pp. 10-17
Author(s):  
Zainal Ilmi ◽  
Robiansyah Robiansyah ◽  
Michael Hadjaat ◽  
Saida Zainurossalamia ZA ◽  
Dio Caisar Darma

Leadership and organizational culture are essential factors in the sustainability of a business. The two things' strategy becomes a concept that is often used as a foundation by various companies in running their activities. This article aims to discuss the role of leadership and organizational culture in implementing business strategy. Societal, cultural norms influence leader attributes and behaviors. Leader attributes and actions can be affected by the organization's corporate environment, size, and technology. Leader attributes and behaviors can determine the organizational form and organizational culture, and vice versa.


2021 ◽  
pp. 18-32
Author(s):  
Yu. A. Ostrovskiy ◽  
A. P. Yakovleva ◽  
A. V. Mukhin ◽  
G. E. Ganina

Practical activities aimed at improving the efficiency of production often determine the theoretical developments in this area. In this practical activity, it is always possible to discover hidden patterns that can be of great importance for the completion of the relevant theoretical provisions. The article attempts to comprehend some aspects of practical human activity in the direction of increasing the efficiency of production in order to use them to build a synergistic effect management apparatus. Due to the novelty of the issue and the wide range of different approaches, it is necessary to limit ourselves only to a conceptual consideration in order to gain an opportunity to get into the field of practical use in production activities on this basis. The authors propose the concept of achieving the maximum synergistic effect in production on the basis of a new organizational form of cooperative activity, which allows purposefully obtaining an emergent, super-effective result. In order to develop and justify the concept of achieving the maximum synergistic effect in production, a multi-level analysis was carried out at the level of mental activity to develop ways to obtain a synergistic effect, at the level of distinctive features of global innovations in production, and at the level of compatibility of actions to obtain a synergistic effect. Taking into account the synonymy of the concepts of «synergy» and «cooperation», the conclusion about the dominant role of cooperation in obtaining an emergent synergistic property in man-made activities is made. It is shown that the emergent property is most evident in the new organizational form, which is the ergodynamic cooperative (EDC). Borrowing certain features of the analyzed global innovations in the formation of the EDC, the authors suggest that the EDC can claim to be an independent global innovation.


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