By Sigrid / Wiedmann, Ariane Emmenegger
By Sigrid / Wiedmann, Ariane Emmenegger
By Susanne Kalss
This booklet is among the first to hyperlink corporation legislations to the legislation of succession through focusing on kinfolk companies. It indicates that, to appreciate the criminal framework underlying the day-by-day operations of kin companies, one wishes criminal research, empirical information, mental and sociological wisdom. The e-book works at the premise that, due to the fact many companies were based through households, practitioners have to boost an realizing of the felony historical past of such companies and increase adventure so that it will create contracts, trusts, foundations and different felony mechanisms to provide form to structures and methods for the move of stocks and regulate in the relatives. evaluating the nationwide criminal order, innovations, and mechanisms in a number international locations, the e-book examines parallel advancements in those fields of legislations the world over. eventually, it demonstrates the room for corporations, shareholders and the individuals of a kinfolk to enhance person ideas in the felony framework for moving companies and stocks to the subsequent generation.
By John Barlow,Lesley King,Anthony King
By Giancarlo Panagia
This unique contribution to the sector is the 1st to convey monetary sociology concept to the learn of federal land exchanges. by way of mixing public selection idea with enticing case stories that contextualize the strategies utilized by land builders, this publication makes use of financial sociology to assist problem the under-valuation of federal lands in political judgements. The empirically-based, scholarly research of federal-private land swaps exposes severe institutional dysfunctions, which occasionally volume to outright corruption. via comparing investigative studies of every federal organization case examine, the ebook illustrates the institutional nature of the actors in land swaps and, specifically, the historical past of U.S. organisations’ merchandising of non-public pursuits in land exchanges.
Using public selection conception to make feel of the privatization of public lands, the booklet appears in shut aspect on the federal guidelines of the Bureau of Land administration and the U.S. woodland carrier land swaps in the United States. those pertinent case experiences illustrate the traits to move federal lands even though their incorrect price value determinations or interpretation of public curiosity; therefore, violating either the foundations of equality in worth and observance of particular public coverage.
The booklet could be of curiosity to scholars and students of public land and usual source administration, in addition to political technological know-how, public coverage and land legislations.
By Dr Basu Subhajit
In its such a lot complex shape, e-commerce permits unidentified buyers to pay vague proprietors in 'electronic funds' for items which are frequently items, companies and licenses all rolled into one. This ebook considers the consequences for the family and overseas tax platforms of the expansion of e-commerce. It covers a large choice of actions, from dialogue of the foundations governing direct and oblique taxation, to clarification of the implementation and use of e-commerce at the a part of companies in addition to the appliance of current tax rules during this box. With its specialize in the wider concerns surrounding the growth of e-commerce and its cognizance to the issues coming up across the world during this box, worldwide views in E-Commerce Taxation legislations will entice students worldwide.
By Geraint Thomas
Thomas on Powers offers broad insurance of contemporary statutes facing trustee delegation; advancements to the legislations in relation to pension schemes; and instances when it comes to the guideline in Hastings-Bass, which has had a chain of contentious contemporary judgements. This variation contains multiplied dialogue of case legislations from Commonwealth nations and focuses extra at the a number of judgments from offshore jurisdictions, a few of which elevate novel questions and matters. The e-book additionally contains an
increased emphasis at the particular laws of offshore trusts, the place sensible difficulties targeted round the production and workout of trustee powers became extremely important. This version covers the complicated interplay of powers of revocation and sham trusts; the scope and results of powers of amendment;
the powers and function of protectors of offshore trusts; and the powers of administrators of businesses; and the connection among fiduciary powers in deepest legislation and powers exercised by means of public bodies.
By Florian Schmid
Zahlreiche Fragen offen
In Folge dieser Entscheidungen sind zahlreiche Fragen ungeklärt, die erhebliche Risiken für Steuerpflichtige bedeuten. Der Verfasser untersucht daher die dogmatischen Grundlagen des Schuldzinsabzugs bei den Überschusseinkünften und gibt hierauf aufbauend Lösungsvorschläge für offene Fragen. Insbesondere setzt er sich kritisch mit den Begründungsansätzen des Bundesfinanzhofs auseinander: dem Paradigmenwechsel der Besteuerung von Überschusseinkünften durch Gesetzesänderungen sowie dem Surrogationsgedanken. Zudem wird die Auffassung der Finanzverwaltung nachgezeichnet.
Ausgehend von einer genauen examine des Veranlassungszusammenhangs kommt die Untersuchung zu dem Ergebnis, dass eine weitgehende Abzugsfähigkeit nachträglicher Schuldzinsen geboten ist. Weiter erfolgt u.a. eine umfassende Auseinandersetzung mit der Zuordnung der Werbungskosten zur jeweiligen Einkunftsart sowie eine Einordnung in zeitlicher Hinsicht, die für die Kapitaleinkünfte wegen des mit der Abgeltungsteuer eingeführten Abzugsverbots des § 20 Abs. nine EStG von Bedeutung ist.
By William P. LaPiana
Surprisingly concise, visually compelling, the interior sequence is intensely helpful during the semester that will help you establish the fundamental parts of the legislation and the way they healthy jointly.
By Christian H. Kälin
“The definitive compendium of conceivable place of abode and citizenship suggestions world wide for an individual who's relatively excited about this topic.”
Professor Dr. Dimitry Kochenov, Chair in ecu Constitutional and Citizenship legislation, college of Groningen, The Netherlands
“This publication should be given to a consumer as an encompassing advent to the topic, and, certainly, it's a good port of demand a practitioner no longer facing those subject matters on an everyday basis.”
“The international place of abode and Citizenship guide is the encyclopaedia of residency and citizenship-by-investment courses. it's a most beneficial finished reference
addressing all questions which may arise while making plans place of dwelling or citizenship out of the country, together with the felony, the monetary, the non-public and the practical.”
Ghada Al Altrash, Gulf information, Dubai
By Brian J. Arnold
International Tax Primer presents an advent to the guidelines that international locations search to boost with their foreign tax ideas, with various examples drawn from the practices of either constructed and constructing international locations. This 3rd variation has been increased considerably, as a result of the significant advancements that experience happened because the moment version of this integral source seemed in 2004 – no longer least the truth that innumerable smalland medium-sized companies, in addition to participants, now interact in cross-border transactions that reason them and their tax advisers to confront foreign tax matters usually. in addition, because the nations of the area became more and more built-in economically, the significance of the foremost matters state needs to confront in designing its overseas tax ideas and in coordinating these principles with the tax platforms of its buying and selling companions has mushroomed.
The publication moves a stability among the categorical and the final through illustrating the funda psychological rules and constitution of foreign tax with widespread connection with real perform in numerous international locations. assurance comprises the following:
New fabric within the 3rd version comprises research of the OECD’s initiative opposed to base erosion and revenue transferring (BEPS), tax features of hybrid entities and monetary tools, and taxation of charges for technical companies as proposed below the UN version Treaty.
Although of maximum worth to tax practitioners and executive officers confronting interna tional tax for the 1st time, this publication is bound to proceed in use by means of tax pros at each point of expertise and on a global basis.