Österreich hat mit 88 Ländern Doppelbesteuerungsabkommen abgeschlossen. Sie sollen verhindern, dass grenzüberschreitende Unternehmensaktivitäten doppelt besteuert werden. Aber auch die Vermeidung einer doppelten Nichtbesteuerung steht zunehmend im Fokus. Wie dies erreicht wird, erklären Sabine Kanduth-Kristen und Sabine Zirngast. Read more →
Millionen von Menschen sind jährlich von natürlichen oder durch Menschen ausgelösten Katastrophen betroffen. Auf solche Ereignisse gilt es gut vorbereitet zu sein, so die Empfehlung des Logistikforschers Gerald Reiner, der mehrere Studien zum Katastrophenmanagement durchgeführt hat.
The sociologist Dieter Bögenhold is advocating a critical discourse on the functions and effects of self-employment on national economies. After all, not all that glistens is gold when it comes to labour market statistics.
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