Github shows java, js, rust, and typescript folders, though I didn't poke any further beyond literally just looking at the folder names. [2]
Github shows java, js, rust, and typescript folders, though I didn't poke any further beyond literally just looking at the folder names. [2]
In theory, the exit tax should ensure that Germany gets the taxes of the sale of your company. So, if you ever sold your company once you're no longer in Germany, Germany wouldn't get those taxes, so it charges you immediately once you leave Germany in a sort-of "virtual" sale.
This, of course, sucks tremendously because you actually haven't sold your company, and "normal" people don't have this sort of cash on hand.
Other countries have "smarter" exit tax implementations and only charge you when you actually sell your company in the future. I think that's pretty fair. It also doesn't hinder people from leaving the country.
That being said, I'm not entirely sure that's the case here, and this is often also brought up in the context of strengthening the inheritance tax in Germany. In both the inheritance tax and the exit tax, the inherent applicability conditions are such that the end result is that there simply aren't that many people in a situation where it actually has a measurable impact. For the exit tax, you'd need to find people who 1. want to leave Germany, 2. already started a company here, 3. that company grew large enough that the Wegzugssteuer would really be a burden, and 4. that don't have enough liquidity, or cannot raise enough liquidity by selling some of their ownership, to cover the tax. That ends up being a really small number of people, which always eases questions about the reasonability (Angemessenheit) of the law. And in the context of inheritance tax, there's the added point that there's a floor to its application.
As another commenter mentioned, even for those situations where the exit tax actually is burdensome, just as with inheritance tax, there are two really simple solutions: first, create a floor for the minimum valuation by which the exit tax is actually assessed, and second, allow you to "sell" shares to the German government as a means of paying the tax, turning the Finanzamt into a silent shareholder in the company. I think both of these would be substantial improvements to both the German exit tax and inheritance tax.
In other words, it's not an additional claim. It's simply an enforcement mechanism for the money you already hypothetically owe.
That being said, politics aren't the only reason why it might not be deployed. Capitalization issues, for one, are also common. Additionally, you have to make a judgement call about what you consider included in "politics" -- for example, does corruption count?
The offending dog's name is still there...
There are two important things that make something blameless: phrasing and culture. If you've phrased something in such a way that there's a clear value judgement, your phrasing isn't blameless. And if you're writing in a culture where, no matter how precise the phrasing, the simple existence of a name will make people blame them for what happened, then your culture isn't blameless. Both are required for a blameless post mortem.
Also, think of it this way: no amount of anonymization will prevent the people involved from knowing who did what. If they're privately blaming the person for the incident, it's still not a blameless post mortem.
No amount of verbal wallpaper can fix a broken culture.
So the attack vector that I can imagine is that JS on the browser can issue a specially crafted request to a vulnerable printer or whatever that triggers arbitrary code execution on that other device. That code might be sufficient to cause the printer to carry out your evil task, including making an outbound connection to the attacker's server. Of course, the webpage would not be able to discover whether it was successful, but that may not be important.
Can people list some times when they actually used multimethods to solve a real problem? How did it work out? Would you do it again?
Whether or not something like this makes sense to you is probably a question of your personal threat model.