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38 OECD OECD OECD The Tax Foundation, OECD 31

39 OECD World-wide taxation 6 Territorial principle Klaus Vogel, Klaus Vogel on double taxation conventions, 3d. ed. P

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43 OECD 20 OECD 16 Race to the bottom 17 EU OECD OECD P Race to the bottom Altshuler and Grubert Governments and Multinational corporations in the race to the bottom Tax note international, P IFA P.35 36

44 OECD OECD P. W. Oosterhuis, The evolution of US international tax policy-what would Larry say, Tax Note international,

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46 24 20 OECD Oosterhuis S. Surrey N. W. Woodworth 1962 CFC 26 F 20 CFC p P G. C. Hufbauer, US Taxation on international income Blueprint for reform, Institute for international economics, F Oosterhuis 39

47 1997 CTB CTB CFC American Job Creation Act P Staff of the Joint Committee on Taxation, Options to improve tax compliance and reform tax expenditures P

48 CFC Saxton Grassley 17 Altshuler, Grubert, Mutti Economic efficiency and structural analyses of alternative U. S. tax policies for direct investment 31 Reforming the U. S. corporate tax system to increase tax competitiveness 3 41

49 Tax competitiveness Simple, fair and pro-growth: Proposals to fix America's tax system, Report of the President s advisory panel on federal tax reform, No.19 P

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51 BAT 36 BAT Altshuler 36 Approaches to improve the competitiveness of the U. S. business tax system for the 21st century, Office of tax policy, US Treasury P.45 44

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53 39 2 F OECD 3 2, self-help territoriality 38 E. D. Kleinbard, Throw territorial taxation from the train, Tax note, P

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60 49 CFC CFC 50 B/S 1000 CFC Taxing foreign profits, HM Treasury , Business-Gov. forum 2005/

61 2 CC CC CC CC CC CC CC CFC All-ornothing pp Controlled company CFC CC pp

62 CC CC CC CFC 2009 FII 53 55

63 ACT 50 UNCTAD 3 1 C. Schweppes 2006 CFC 53 FII EU C-446/04 56

64 CBI CFC EU OECD EU EU

65 2004 EU G EU EU VAT CFC 54 UK Tax Competitiveness HM Treasury Business Gov. Forum Treasury OECD

66 CFC All-or-nothing CFC F Cadbury Schweppes 50 EU EU C.Schweppes CFC EC CFC 59

67 56 IFA CFC EC CC EU CFC Case C-196/04, Cadbury Schweppes Overseas Ltd, 0J C281 of para Economic Efficiency and Structural Analyses of Alternative U. S. Tax Policies for Foreign Direct Investment JCX-55-08, June 25,

68 58 Going my way 2009 CBI CBI George K.Yin Reforming the Taxation of Foreign Direct Investment by U. S. Taxpayers Tax note International, Financial Secretary CBI

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160 RSD CRPS RSD Reflex Sympathetic Dystrophy 1 RSD RSD S. W. Mitchell 1867 causalgia kausos 153

161 algos 1900 P. H. M. Sudeck Sudeck s atrophy Sudeck post-traumatic pain syndrome sympathetic dystrophy shoulder-hand syndrome 1947 J. A. Evans RSD Bonica RSD major minor 1977 Lankford 3 major causalgia minor causalgia 1 Gunshot Wounds and Other Injuries of Nerves J. B. Lippincott 1864 British Library Mitchell SW, Morehouse GR Gunshot Wounds, And Other Injuries Of Nerves 1864 Kessinger Publishing 2008 Reprint 2 Evans JA REFLEX SYMPATHETIC DYSTROPHY; REPORT ON 57 CASES Annals Internal Medicine 26 : Lankford LL : Reflex Sympathetic Dystrophy Surgery of the Musculoskeletal System 2nd ed. Churchill Livingstone

162 major traumatic dystrophy RSD minor traumatic dystrophy RSD shoulder-hand syndrome Lankford 3 4 Lankford id

163 Lankford RSD RSD sympathetically maintaind pain SMP 5 RSD 5 SMP SIP

164 RSD sympathetically independent pain SIP sympathetic RSD International Association of the Study of Pain IASP 1986 causalgia RSD 1994 RSD RSD causalgia SMP SIP CRPS Complex Regional Pain Syndrome 6 RSD dystrophy CRPS CRPS Type RSD Type causalgia 7 RSD CRPS CRPS RSD RSD RSD 8 RSD 6 Merskey H, Bogduk N : Complex Regional Pain Syndromes CRPS Classification of Chronic Pain 2nd ed. IASP Press id RSD CRPS ADL

165 RSD 9 Pain and tenderness in the distal extremity Signs and/or symptoms of vasomotor instability Swelling in the extremity often with periarticular prominence Dystrophic skin changes usually present Pain and tenderness AND Vasomotor instability OR Swelling Dystrophic skin changes often present 9 Kozin F et al The Reflex Sympathetic Dystrophy Syndrome RSDS The American Journal of Medicine 70 :

166 Vasomotor instability OR/AND Swelling No pain but mild-moderate tenderness may be present Dystrophic skin changes occasionally present Unexplained pain and tenderness in an extremity 10 Allodynia or hyperpathia 11 Burning pain Edema Color or hair growth changes Sweating changes Temperature changes 10 Gibbons JJ, Wilson PR RSD score : Criteria for the Diagnosis of Reflex Sympathetic Dystrophy and Causalgia The Clinical Journal of Pain 8 : Allodynia Hyperpathia

167 Radiographic changes demineralization X Quantative measurement of vasomotor/sudomotor disturbance / Bone scan consistent with RSD RSD Response to sympathetic block RSD not to have RSD RSD possible RSD 5 RSD probable RSD 12 The presence of an initiating noxious event, or a cause of immobilization Continuing pain allodynia, or hyperalgesia with which the pain is disproportionate to any inciting event Evidence at some time of edema, changes in skin blood flow, or abnormal sudomotor activity in the region of the pain 12 Merskey H, Bogduk N : Complex Regional Pain Syndromes CRPS Classification of Chronic Pain 2nd ed. IASP Press RSD CRPS 160

168 This diagnosis is excluded by the existence of conditions that would otherwise account for the degree of pain and dysfunction Note Criteria 2-4 must be satisfied The presence of continuing pain, allodynia, or hyperalgesia after a nerve injury, not necessarily limited to the distribution of the injured nerve Evidence at some time of edema, changes in skin blood flow, or abnormal sudomotor activity in the region of the pain This diagnosis is excluded by the existence of conditions that would otherwise account for the degree of pain and dysfunction Note All three criteria must be satisfied 13 symptom sign ~ koyama/analgesia/pain-crps.html 161

169 symptom 4 1 sign Positive sensory abnormalities spontaneous pain hyperalgesia mechanical thermal deep somatic Vasscular abnormalities vasodilatation vasoconstriction skin temperature asymmetries skin color changes Edema sweating abnormalities swelling hyperhidrosis hypohidrosis Motor or tropic changes motor weakness tremor dystonia coordination deficits nail or hair changes skin atrophy joint stiffness soft tissue changes 162

170 2005 CRPS type type RSD RSD RSD

171 Kozin Gibbons IASP RSD RSD RSD 16 RSD IASP 2005 RSD PTSD RSD RSD

172 RSD RSD 46 1 RSD RSD RSD RSD RSD X 41 Y1 X Y1 165

173 X Y X Y X 1 X 11 RSD 2 RSD 1994 IASP Type Veldman Gibbons Harden X RSD RSD RSD 28 RSD RSD RSD

174 2005 IASP U X 42 X X X RSD 3 RSD RSD X RSD

175 X RSD RSD RSD RSD Gibbons RSD IASP 168

176 IASP Gibbons Gibbons RSD IASP RSD RSD

177 RSD X 30 Y X RSD 3 Y X RSD X RSD RSD RSD 4 X RSD X RSD 7 56 RSD 2 170

178 2 X RSD X visual analog scale RSD RSD RSD 171

179 RSD RSD RSD RSD 7 RSD RSD Lankford 19 RSD Lankford LL : Reflex sympathetic dystrophy Surgery of the Musculoskeletal System 2nd ed. Churchill Livingstone Lankford 49 RSD

180 Lankford RSD RSD X 48 1 RSD X X RSD X RSD RSD X

181 1 RSD RSD X X X RSD MRI X X RSD RSD RSD RSD RSD X Y 174

182 RSD Y RSD RSD RSD ICD 10 DSM PTSD 21 RSD

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186 Forsthoff, Lehrbuch des Verwaltungsrechts 10. Aufl., 1973, S

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192 Erstes Gesetz zum Abbau bürokratischer Hemmnisse insbesondere in der mittelständischen Wirtschaft von 22. August 2006, BGBl I 2006 S

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195 ii BDSG3a Bundesdatenschutzgesetz BDSG BDSG Simitis Hrsg., Nomos Kommentar Bundesdatenschutzgesetz 6. Auflage, Nomos 2006 Tinnefeld Ehmann Gerling, Einfuehrung in das Datenschutzrecht 4Auflage, Oldenbourg a BDSG

196 IT Online-Durchsuchung iii 39 Tinnefeld Ehmann Gerling Fn.37 S.463ff BverfGE vom Vgl. BT Drucks.11/ a 3f 3a b c d e f

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198 Sozialgesetzbuch, SGB Sozialgeheimnis, 35 SGB I 191

199 5 192

200 KapAEG 6 KonTraG 7 Ordelheide Ordelheide 1999 p.105 DRS

201 Rechtsverordnung Institut der Wirtschaftsprüfer BGH BFH Einkommensteuerdurchführungsverordnung 4 1 Leffson Leffson 1986 S Moxter Moxter 1986 S. 8 Mutze 1969 S. 56; Moxter 1980 S

202 Schmalenbachgesellschaft für Betriebswirtschaft Ordelheide and Pfaff 1994 pp Ordelheide 1999 p Klinger 1956 S. 105 Leffson 1987 SS Leffson 1987 S. 127 Verordnungsgeber Vgl. Hüffer 2002 Rn Einkommensteurrichtlinien Ordelheide 1999 p Scherrer Scherrer 1977 S Flume Hauptfachausschuß Flume 1973 S

203 Hanse 2003 Rn p.145 Laßmann 1980 S p.139 Ernst 1999 p Grundsätze ordnungsmäßiger Buchführung, GoB Leffson 1987 SS Kruse 1978 S Baetge und Kirsch 2002 Rn

204 8 Baetge und Zülch 2004 Rn. 2 Baetge und Kirsch 2002 Rn. 113 Baetge und Kirsch 2002 Rn Juristentag Zentralinstanz Richtlinien zur Organisation der Buchhaltung, im Rahmen eines einheitlichen Rechnungswesens nach Erlaß des Reichs- und Preußischen Wirtschafts ministeriums vom 11. November a 1983b Verhandlungen des Deutschen Juristentages Wien 1912, Dritter Band, 1913, S Verhandlungen des Deutschen Juristentages Wien 1912, Dritter Band, 1913, S Sonnenschein 1980 S Verhandlungen des Deutschen Juristentages Wien 1912, Dritter Band, 1913, S

205 Leffson Leffson Leffson 1987 SS. 33 und 39 Leffson 1987 SS. 18 und 39 Leffson Leffson 1987 SS Leffson 1987 SS Leffson Leffson 1987 SS Spannhorst Spannhorst 4 Spannhorst 1974 SS Spannhorst 1974 S

206 Spannhorst 1974 S. 182 Spannhorst 1974 S. 183 Spannhorst 1974 SS Lutter Auslegungsautorität Lutter 1977 S. 45 Bierich Bierich 1977 S. 159 Bierich 199

207 Bierich 1977 S Reformvorschläge zur handelsrechtlichen Rechnungslegung und 4. EG-Richtlinie mit den Gesetztexten Kommission Rechnungswesen im Verband der Hochschullehrer für Betriebswirtschaft 1979 S. 5 Tz.10 GoB-Rat Kommission Rechnungswesen im Verband der Hochschullehrer für Betriebswirtschaft 1979 S. 6 Begründung Spitzenverbände der deutschen Wirtschaft Zementierung Spitzenverbände der deutschen Wirtschaft 1979 S Schultz 1979 S

208 1979 Laßmann Laßmann 1980 SS Laßmann 1980 S. 111 Sonnenschein

209 Sonnenschein 1980 S Sonnenschein 1980 S. 119 Sonnenschein 1980 S. 119 Leitlinien OLG Düsseldorf, NJW 1979, 25 OLG Hamm, NJW 1979, 255 OLG Schleswig, NJW 1979, 267 Sonnenschein 1980 S. 120 Anlage Sonnenschein 1980 S Sonnenschein 1980 SS. 202

210 Verordnung über die verbindliche Einführung von Normen, Geschäfts- und Lieferbedingungen sowie von Güte- und Bezeichnungsvorschriften vom , RGBl I 1745 Das Deutshce Institut für Normung e. V.: DIN Verweisung Sonnenschein 1980 SS Junge Junge 1980 SS Luik Luik 1980 S Vorentwurf eines Gesetzes zur Durchführung der Vierten Richtlinie des Rates der Europäischen Gemeinschaften zur Koordinierung des Gesellschaftsrechts vom

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212 Kommission Rechnungswesen im Verband der Hochschullehrer für Betriebswirtschaft 1980 S. 589 Biener 14 Biener 1980 S Spitzenverbände der deutschen Wirtschaft 1980 S. 9 EC 4 Wirtschaftsprüferkammer und Institut der Wirtschaftsprüfer

213 1980 S Gesellschaft für Finanzwirtschaft in der Unternehmensführung Entwurf eines Gesetzes zur Durchführung der Vierten Richtlinie des Rates der Europäischen Gemeinschaften zur Koordinierung des Gesellschaftsrechts Bilanzrichtlinie-Gesetz vom Regierungsentwurf eines Gesetzes zur Durchführung der Vierten Richtlinie des Rates der Europäischen Gemeinschaften zur Koordinierung des Gesellschaftsrechts Bilanzrichtlinie-Gesetz vom , BR-Drucksache 61/82 2 Regierungsentwurf eines Gesetzes zur Durchführung der Vierten Richtlinie des Rates der Europäischen Gemeinschaften zur Koordinierung des Gesellschaftsrechts Bilanzrichtlinie- Gesetz vom , BR-Drucksache 257/ Presseerklärung des Bundesministeriums der Justiz vom 19. April 1995 Biener 1995 SS. 39, 48 und 56 Biener Spitzenverbände der deutschen Wirtschaft 1980 S

214 S. 67 Biener 1996 SS Referentenentwurf eines Gesetzes zur Verbesserung der Wettbewerbsfähigkeit deutscher Konzerne an internationalen Kapitalmärkten und zur erleichterden Aufnahme von Gesellschafterdarlehen

215 Biener Fachnormen Biener 1996 SS BR-Drucksache 967/96,

216 264 3 Institut der Wirtschaftsprüfer 1996 S. 594 Ordelheide Ordelheide 1996 SS Rechtsausschuss 1998a S. 11 Bericht der Koalitionsarbeitgruppe Globale Kapitalmarktpolitik für mehr Beschäftigung vom 27. November pp Beatge 2004 pp

217 Verbandsrundschreiben de BMJ zum Kapitalmarktkonzept der Koalitionsarbeitgruppe vom 11. Dezember Verbandsrundschreiben de BMJ zum Kapitalmarktkonzept der Koalitionsarbeitgruppe vom 17. Februari a

218 17 21 SS a Rechtsausschuss 1998b 342a Rechtsausschuss 1998b SS

219 Rechnungsleger Rechtsausschuss 1998b S Rechtsausschuss 1998b S a 9 212

220 342a a 2 342a 3 342a 4 342a a 7 342a Standardisierungsvertrag 213

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223 Funke 1998 S. I Berberich 2002 S. 53 SS. 55 und

224 rechtliche Bindungswirkung Ernst 1999 SS Schön Funke 25 See Bloom and Naciri 1989 p.81. McLeay, ordelheide and Young p Rechtsausschuss 1998b 217

225 342 Schön Schön 1998 S. I Funke 27 Ballwieser 1995 S. 65; Baetge und Zülch 2004 Rn Funke 1998 S. I Ballwieser 2001 Rn. 102; Selchert 2002 Rn. 133; Winkeljohann und Geißler 2006 Rn. 57 Ernst 1999 S. 349 Niehus 1994 ; Moxter 1998 S. 1426; Scheffler 1999 S. 413 Budde und Steuber

226 Funke 1998 S. I., Moxter 1998 S B ~ kigyoho/germany.pdf 219

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230 JV 1 JV JV 2 JV JV JV JV JV 3 JV 4 JV JV See. FTC Comments and Hearings on Joint Venture Project 62 Fed. Reg , April See. DOJ&FTC. Antitrust Guidelines for Collaborations Among Competitors Also see. Herbert Hovenkamp FEDERAL ANTITRUST POLICY third edition at ABA JOINT VENTURES : ANTITRUST ANALYSIS OF COLLABORATIONS AMONG COMPETITORS See. id. at

231 JV JV JV JV R&D JV 6 5 See. supra. note1. Ex JV 224

232 JV JV 7 JV JV JV DRAMs Dynamic Random Access Memories 5 10 DRAMs See. Thomas A. Piraino, Jr. Beyond Per Se, Rule of Reason or Merger Analysis: A New Antitrust Standard for Joint Ventures. 76 Minn. L. Rev

233 JV monopoly power 2 market power 1 per se illegal JV JV JV JV JV 8 See. Bruce D.Sokler A Consideration of Dagher and Antitrust Standard for Joint Ventures N. Y. U. J. L. & Bus. 307,

234 L. A. Memorial Coliseum v. NFL 9 NFL National Football League National American Soccer League v. NFL 10 NFL Smith v. Pro Football, Inc. 11 NFL Robertson v. NBA 12 NBA National Basketball League 1 Seattle Totems Hockey Club v. NHL 13 NHL National Hockey League NHL National American Soccer League v. NLRB F. 2d 1381, th Cir F. 2d d. Cir F. 2d 1173 D. C. Cir F. Supp. 867 S. D. N. Y F. 2d 1347,1350 9th Cir F. 2d 1379, th Cir

235 S. F. Seals, Ltd. v. NHL 15 NHL 1 NCAA v. Board of Regents of the University of Oklahoma 16 NCAA : National Collegiate Athletic Association 1 Brown v. Pro Football, Inc. 17 NFL JV JV F. Supp. 966, 970 C. D. Cal U. S U. S

236 18 BMI v. CBS, Inc., 19 JV 20 JV ancillary restraints doctrine JV William Howard Taft United States v. Addyston Pipe & Steel Co. 21 Taft JV naked restraints JV ancillary restraints Taft 23 JV 18 See. United States v. Timken Roller Bearing Co., 83 F. Supp. 284 N. D. Ohio 1949 modified by 341 U. S ; United States v. Sealy, Inc., 388 U. S ; United States v. Topco Associations 405 U. S U.S JV 18 Palmer v. BRG of Georgia, 498 U. S. 46, F th Cir See. Thomas A. Piraino, Jr. The Antitrust Analysis of Joint Ventures After the Supreme Court s Decision 57 Emory L. J. 735, See. SCFC ILC, Inc. v. Visa U. S. A., Inc., 36 F. 3d 958, th Cir

237 naked ancillary Shell Texaco JV JV Saudi Refining,Inc. SRI Texaco JV Star Enterprise Texaco Shell Texaco 1998 JV 24 Dagher v. Saudi Ref., Inc., 369 F. 3d th Cir See. id. at

238 JV Shell Texaco Equilon Enterprises Equilon Shell Texaco SRI Motiva Enterprises Motiva JV 8 JV Equilon Motiva Texaco Shell JV 26 Texaco Shell Equilon Motiva JV JV Texaco Shell Star Enterprise corporate price unit JV Equilon Motiva Strategic Marketing Initiative Texaco Shell JV JV Texaco Shell 26 JV

239 JV Equilon Motiva SRI Texaco Shell Equilon Motiva JV 1 quick look theory 27 naked JV 28 JV 29 JV JV naked ancillary 27 supra note 24 at id. at Id. 232

240 JV JV 30 JV 31 Texaco Shell JV 32 JV 33 JV JV 3 JV 30 Fernandez JV 1 31 Texaco Inc. v. Dagher 547 U. S See. id. at4 33 See. id. at6 233

241 JV JV JV 34 JV JV JV 35 JV JV JV JV 34 See. supra note. 22. at See. id at

242 JV 1 JV JV JV JV JV JV JV JV JV JV JV 36 JV 36 See. id. at

243 1 JV 37 JV JV 38 Shell Texaco 39 Shell Texaco JV 37 Id. 38 supra note 31, Dagher at Shell Texaco amicus brief service stations JV 1 See. Texaco Inc. v. Dagher, 547 U. S Brief for Petitioner Texaco Inc. at 2, 2005 WL Shell Texaco JV 1 See. Texaco Inc. v. Dagher, 547 U. S for Respondents at 5 236

244 JV 40 Shell Texaco Dagher JV JV FTC 41 JV 42 JV Shell Texaco 43 JV 40 See. id. Brief for Petitioner Texaco Inc. at 2. Also see. supra note 24 at 1125 Judge Fernandez dissenting opinion 41 See. supra note 31 at 6 n. 1 JV FTC 42 JV See. Peter C. Carstensen Using Dagher to Refine the Analysis of Mergers and Joint Ventures in Petroleum Industries and Beyond 19 Loy. Consumer L. Rev. 447, See. supra note 24 at 1125 Judge Fernandez dissenting opinion 237

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