Wolfgang Schön

Ulrich Schreiber

Christoph Spengel

Preface This book contains the proceedings of the International Tax Conference on the c- th th mon consolidated corporate tax base (CCCTB) that was held in Berlin on 15 – 16 may 2007. The conference was jointly organised by the German Federal Ministry of Finance, the Centre for European Economic Research (ZEW), Mannheim, and the Max Planck Institute (MPI) for Intellectual Property, Competition and Tax Law, Munich. More than 250 participants from all over Europe and other regions, scholars, politicians, business people and tax administrators, discussed the Eu- pean Commission’s proposal to establish a CCCTB. Three panels of tax experts evaluated the common tax base with respect to structural elements, consolidation, allocation, international aspects and administration. The conference made clear that the CCCTB has the potential to overcome some of the most intriguing problems of corporate income taxation within the Common Market. Common tax accounting rules substantially reduce compliance and administrative costs. Consolidation of a group’s profits and losses effects cro- border loss compensation which removes a major tax obstacle for European cro- border investment. At the same time, tax planning with respect to financing and transfer pricing is pushed back within the European Union. Moreover, as far as the CCCTB applies, member states are able to remove tax provisions that are targeted at cross border tax evasion and that might be challenged by the jurisdiction of the Eu- pean Court of Justice.

A Common Consolidated Corporate Tax Base for Europe – Eine einheitliche Körperschaftsteuerbemessungsgrundlage für Europa

Jon-Paul Wells

Ring lasers are commonly used as gyroscopes for aircraft navigation and attitude control. The largest ring lasers are sensitive enough that they can be used for high resolution inertial rotation sensing of the Earth in order to detect tiny perturbations to the Earth's rotation caused by earthquakes or global mass transport. This book describes the latest advances in the development of large ring lasers for applications in geodesy and geophysics using the most sensitive and stable devices available. Chapters cover our current knowledge of the physics of the laser gyroscope, how to acquire and analyse data from ring lasers, and what the potential applications are in the geosciences. It is a valuable reference for those working with ring lasers or using the data for applications in geodesy and geophysics; as well as researchers in laser physics, photonics and navigation.

Applications in Geophysics and Geodesy

Rotation Sensing with Large Ring Lasers

Christoph Reigber

Jakob Flury

Reiner Rummel

Markus Rothacher

Gerd Boedecker

In the recent years, space-based observation methods have led to a subst- tially improved understanding of Earth system. Geodesy and geophysics are contributing to this development by measuring the temporal and spatial va- ations of the Earth’s shape, gravity ?eld, and magnetic ?eld, as well as at- sphere density. In the frame of the GermanR&D programmeGEOTECHNO- LOGIEN,researchprojectshavebeen launchedin2002relatedto the satellite missions CHAMP, GRACE and ESA’s planned mission GOCE, to comp- mentary terrestrial and airborne sensor systems and to consistent and stable high-precision global reference systems for satellite and other techniques. In the initial 3-year phase of the research programme (2002-2004), new gravity ?eld models have been computed from CHAMP and GRACE data which outperform previous models in accuracy by up to two orders of m- nitude for the long and medium wavelengths. A special highlight is the - termination of seasonal gravity variations caused by changes in continental water masses. For GOCE, to be launched in 2006, new gravity ?eld analysis methods are under development and integrated into the ESA processing s- tem. 200,000 GPS radio occultation pro?les, observed by CHAMP, have been processed on an operational basis. They represent new and excellent inf- mation on atmospheric refractivity, temperature and water vapor. These new developments require geodetic space techniques (such as VLBI, SLR, LLR, GPS) to be combined and synchronized as if being one global instrument.

Observation of the Earth System from Space

Das 4. Internationale Literaturfestival Berlin (21.9. bis 2.10.2004) stellt 100 eingeladene Autoren mit Foto, Biographie in deutscher und englischer Sprache sowie einer Auswahl ihrer wichtigsten Publikationen vor. Aufgrund der großen Resonanz wird der Katalog in ähnlicher Konzeption, wie 2003 erscheinen. Jeder Autor wurde gebeten, eine individuelle Antwort zum Motto "Make answer, Muse!" zu senden. Ihre spontanen Reaktionen - ob Foto, Collage, Gedicht oder object trouvé - wurden gestalterisch integriert. Was tun die Dichter, wenn die Musen schweigen, die Inspiration versagt, die Feder bockt, die Tinte stockt? Selbst Shakespeare litt unter dem "Schreibblock", wie seine ungeduldige Anrufung der Musen zeigt: "Wie, Muse, willst du deine Säumnis sühnen? Du schweigst, wo Wahrheit trägt der Schönheit Kleid, Die engverbunden dem Geliebten dienen, Und so tust du und bist dadurch geweiht. Antworte, Muse! Sagst du mir wohl gar, Wahrheit erstrahle schön auch ohne dich, Und ohne Kunst sei echte Schönheit wahr, Das Beste sei das Beste stets an sich? Er braucht dich nicht! Deshalb willst du nicht singen? Das ist kein Grund! Denn ist es nicht dein Amt, Ihm übers goldne Grab noch Ruhm zu bringen, Daß hell sein Lob in fernster Zukunft flammt? Tu deinen Dienst! Ich lehre dich die Art, Daß ihn, gleich uns, die spätste Zeit gewahrt."

Ulrich Schreiber

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