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Overview"In contrast to traders, liberal professionals were traditionally regarded as altruistic and independent in pursuing their work due to their high professional qualification. This idealistic component has been replaced by an increasing market-oriented structural adjustment. Apart from the development of the former ""dirty trade"" to a service-oriented business, the government has contributed to the fact that both sectors are hardly distinguishable by creating a heterogeneity of liberal professions in the job catalogue of section 18 (1) sentence 1 of the German Income Tax law. As a result, liberal professions hardly have any characteristics which are suitable for justifying their existing special role in jurisdiction." Full Product DetailsAuthor: Wolfgang HummesPublisher: V&R unipress GmbH Imprint: V&R unipress GmbH Volume: 31 Dimensions: Width: 15.50cm , Height: 0.10cm , Length: 23.20cm ISBN: 9783847109648ISBN 10: 3847109642 Pages: 254 Publication Date: 18 February 2019 Audience: General/trade , General Format: Hardback Publisher's Status: Active Availability: In Print  This item will be ordered in for you from one of our suppliers. Upon receipt, we will promptly dispatch it out to you. For in store availability, please contact us. Language: German Table of ContentsReviewsAuthor InformationDr. Wolfgang Hummes studierte Rechtswissenschaft in Hamburg und Göttingen. Nach seiner Promotion 1979 war er bis 2012 Rechtsanwalt in Bremen und Braunschweig mit Zulassung als Notar. Tab Content 6Author Website:Countries AvailableAll regions |
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