Cross-Border Effects of Restructuring Including Change of Legal Form

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Author :
Publisher : Springer
ISBN 13 :
Total Pages : 208 pages
Book Rating : 4.F/5 ( download)

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Book Synopsis Cross-Border Effects of Restructuring Including Change of Legal Form by : International Fiscal Association. Congress

Download or read book Cross-Border Effects of Restructuring Including Change of Legal Form written by International Fiscal Association. Congress and published by Springer. This book was released on 2001-10-02 with total page 208 pages. Available in PDF, EPUB and Kindle. Book excerpt: Proceedings of a seminar held in Munich (Germany), in 2000 during the 54th congress of the International Fiscal Association. Presentations from panellists deal with the effects in the source state, the effects in the residence state, the impact of EC tax directives on dividends and treaty issues.

Cross-Border Effects of Restructuring Including Change of Legal Form

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Author :
Publisher : Springer
ISBN 13 : 9789041116796
Total Pages : 200 pages
Book Rating : 4.1/5 (167 download)

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Book Synopsis Cross-Border Effects of Restructuring Including Change of Legal Form by : Guglielmo Maisto

Download or read book Cross-Border Effects of Restructuring Including Change of Legal Form written by Guglielmo Maisto and published by Springer. This book was released on 2001-10-02 with total page 200 pages. Available in PDF, EPUB and Kindle. Book excerpt: Proceedings of a seminar held in Munich (Germany), in 2000 during the 54th congress of the International Fiscal Association. Presentations from panellists deal with the effects in the source state, the effects in the residence state, the impact of EC tax directives on dividends and treaty issues.

Taxation of European Companies at the Time of Establishment and Restructuring

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Author :
Publisher : Springer Science & Business Media
ISBN 13 : 3834986550
Total Pages : 266 pages
Book Rating : 4.8/5 (349 download)

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Book Synopsis Taxation of European Companies at the Time of Establishment and Restructuring by : Christiane Malke

Download or read book Taxation of European Companies at the Time of Establishment and Restructuring written by Christiane Malke and published by Springer Science & Business Media. This book was released on 2010-05-07 with total page 266 pages. Available in PDF, EPUB and Kindle. Book excerpt: Christiane Malke analyzes the current issues resulting from the entry into a Societas Europaea (SE), the transfer of seat of an SE from one EU member state to another and the exit out of an SE in the 27 member states of the EU taking into consideration the Merger Directive. Based on existing deficiencies the author provides reform approaches that consider changes to the national law of the member states, to EU law as well as to the proposals provided by the European Commission regarding the introduction of a Common (Consolidated) Corporate Tax Base.

Multilingual Texts and Interpretation of Tax Treaties and EC Tax Law

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Author :
Publisher : IBFD
ISBN 13 : 9076078823
Total Pages : 375 pages
Book Rating : 4.0/5 (76 download)

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Book Synopsis Multilingual Texts and Interpretation of Tax Treaties and EC Tax Law by : Guglielmo Maisto (jurist.)

Download or read book Multilingual Texts and Interpretation of Tax Treaties and EC Tax Law written by Guglielmo Maisto (jurist.) and published by IBFD. This book was released on 2005 with total page 375 pages. Available in PDF, EPUB and Kindle. Book excerpt: The book identifies linguistic issues arising in bilateral income tax conventions and presents an in-dept analysis of tax treaty policies on multilingualism and the administrative practice and case law on the issues raised by the translation of treaties. Individual country surveys discuss the use of legal concepts, including those that do not exist in the legal system of one of the two contracting states and the way such concepts should be interpreted in such state (e.g. trust). Further, the use of concepts in one state that are similar but not identical to a treaty concept that is well known only in the other state (e.g. droit d'auteur vs copyright) are presented. The book also includes special reports on multilingual issues under both art. 33 of the Vienna Convention and art. 3(2) of the OECD Model Convention and Commentaries. Finally, a specific chapter is devoted to the EU law aspects and a review of the jurisprudence of the European Court of Justice (ECJ).

Tax Treaties: Building Bridges between Law and Economics

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Author :
Publisher : IBFD
ISBN 13 : 9087221185
Total Pages : 679 pages
Book Rating : 4.0/5 (872 download)

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Book Synopsis Tax Treaties: Building Bridges between Law and Economics by :

Download or read book Tax Treaties: Building Bridges between Law and Economics written by and published by IBFD. This book was released on 2010 with total page 679 pages. Available in PDF, EPUB and Kindle. Book excerpt: In this book experts from the field of economics take a different view of tax treaty issues than experts from the field of law. In order to encourage the much needed communication between these two groups, a cross-disciplinary conference was held to discuss selected tax treaty issues from both a legal and economic perspective. Twenty-five conference papers on eight topics were prepared by lawyers and economists. The papers on legal issues were presented and discussed by economists, and vice versa. The interdisciplinary focus of the conference not only allowed an exchange of knowledge between two groups who think differently about similar issues, but also made it possible to better grasp the impact of the thinking of one group on the areas of interest to the other group. The outcome of the conference is reflected in this book. By showing the legal and the economic approaches to an issue, this book improves the general understanding of the two disciplines and demonstrates how the decisions in one discipline may influence the other discipline and its concepts. Twenty-two contributions are included, written by the most distinguished academics, practitioners and representatives of several international tax administrations and both tax and economic institutions.

Inheritance and Wealth Tax Aspects of Emigration and Immigration of Individuals

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Author :
Publisher : Kluwer Law International B.V.
ISBN 13 : 9041122133
Total Pages : 78 pages
Book Rating : 4.0/5 (411 download)

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Book Synopsis Inheritance and Wealth Tax Aspects of Emigration and Immigration of Individuals by : International Fiscal Association. Congress

Download or read book Inheritance and Wealth Tax Aspects of Emigration and Immigration of Individuals written by International Fiscal Association. Congress and published by Kluwer Law International B.V.. This book was released on 2003-01-01 with total page 78 pages. Available in PDF, EPUB and Kindle. Book excerpt: Papers presented at a seminar held in Oslo in 2002 during the 56th congress of the International Fiscal Association. Includes articles on the income tax treatment of transfers of residence by individuals.

Judicial Interpretation of Tax Treaties

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Author :
Publisher : Edward Elgar Publishing
ISBN 13 : 1785365886
Total Pages : 704 pages
Book Rating : 4.7/5 (853 download)

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Book Synopsis Judicial Interpretation of Tax Treaties by : Carlo Garbarino

Download or read book Judicial Interpretation of Tax Treaties written by Carlo Garbarino and published by Edward Elgar Publishing. This book was released on 2016-10-28 with total page 704 pages. Available in PDF, EPUB and Kindle. Book excerpt: Judicial Interpretation of Tax Treaties is a detailed analytical guide to the interpretation of tax treaties at the national level. The book focuses on how domestic courts interpret and apply the OECD Commentary to OECD Model Tax Convention on Income and on Capital. Adopting a global perspective, the book gives a systematic presentation of the main interpretive proposals put forward by the OECD Commentary, and analyses selected cases decided in domestic tax systems in order to assess whether and how such solutions are adopted through national judicial process, and indeed which of these are of most practical value. The book operates on two levels: firstly it sets out a clear and comprehensive framework of tax treaty law, which will be an important tool for any tax practitioner. Secondly, the book provides crucial guidance on issues of tax treaty law as applied at domestic level, such as investment or business income, dispute resolution and administrative cooperation.

The Law of Cross-Border Business Transactions

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Author :
Publisher : Kluwer Law International B.V.
ISBN 13 : 9041186832
Total Pages : 474 pages
Book Rating : 4.0/5 (411 download)

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Book Synopsis The Law of Cross-Border Business Transactions by : Lutz-Christian wolff

Download or read book The Law of Cross-Border Business Transactions written by Lutz-Christian wolff and published by Kluwer Law International B.V.. This book was released on 2017-12-15 with total page 474 pages. Available in PDF, EPUB and Kindle. Book excerpt: Law of Cross-Border Business Transactions aims at giving a structured introduction to the law and practice of investment deals (e.g., greenfield projects, M&As and hybrid forms) and of non-investment transactions (e.g., trade, technology transfer and services). Cross-border business deals are nowadays routine matters for business entities all over the world and the related legal aspects are becoming more and more complex. This book provides extensive general background information. It also covers numerous specific issues of relevance in the context of cross-border projects. Substantive law issues, procedural aspects and skills-related considerations such as contract drafting, structuring options and cross-cultural lawyering techniques are included, adding up to an unusually comprehensive and useful guide in the field. What’s in this book: The author describes a wide spectrum of transaction types. He explains underlying principles from a conceptual and a comparative point of view with a focus on transactional issues, using case studies from a variety of jurisdictions to demonstrate the significance of particular aspects in the context of multi-jurisdictional legal practice. Among much else, topics include the following: international lawyering and cultural diversity; lex mercatoria; conflict of laws; letters of intent, position papers, heads of agreement, confidentiality and exclusivity agreements; structure and contents of international contracts; e-contracts and smart contracts; protection of intellectual property rights and technology transfer; trade, countertrade and trade financing; insurance; agency and distributorship; greenfield investments and M&As; competition law and merger control; employment law; corporate governance and corporate social responsibility; international taxation; and dispute settlement and cross-border enforcement of awards. This second edition updates the discussion of the different topics comprehensively. It also expands many parts and adds sections in relation to new themes that have gained importance since the publication of the first edition. In particular, it addresses legal issues arising out of the digitalization of the global economy with a special focus on choice-of-law questions, smart contracts, e-bills of lading and online dispute settlement. It also draws attention to the impact of China’s Belt and Road initiative, Brexit and the ‘America First’ foreign policy. How this will help you: Of special value is the author’s precise guidance on drafting techniques and contract practice. The clarity of the presentation, the uncompromising consistency in terms of structure and a large body of references to primary and secondary sources presented in this edition ensure that legal professionals, business managers and academics as well as other interested parties can gain easy access to comprehensive and detailed information across jurisdictions.

International and EC Tax Aspects of Groups and Companies

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Author :
Publisher : IBFD
ISBN 13 : 9087220286
Total Pages : 593 pages
Book Rating : 4.0/5 (872 download)

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Book Synopsis International and EC Tax Aspects of Groups and Companies by : Guglielmo Maisto (jurist.)

Download or read book International and EC Tax Aspects of Groups and Companies written by Guglielmo Maisto (jurist.) and published by IBFD. This book was released on 2008 with total page 593 pages. Available in PDF, EPUB and Kindle. Book excerpt: Comprising the proceedings and working documents of an annual seminar held in Milan in November 2007, this book analyses the tax issues for groups of companies operating in a European or worldwide dimension. The book examines the issues raised by both tax treaty and European law by focusing on selected topics. It first provides an analysis of the group concept under company and commercial law followed by an overview of taxation of groups in common and civil law countries. The tax regime of groups of companies under European law is further considered, both for income tax and VAT. The issues raised by application of tax treaties to groups of companies is then considered, with a particular emphasis on treaty recognition of groups, application of tax treaties to companies included in national group consolidation regimes, and application of the treaty articles on business income and non-discrimination. Individual country surveys provide an in-depth analysis of the above issues from a national viewpoint in selected European and North American jurisdictions.

Mergers, Acquisitions, and Other Restructuring Activities

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Author :
Publisher : Academic Press
ISBN 13 : 0080952054
Total Pages : 787 pages
Book Rating : 4.0/5 (89 download)

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Book Synopsis Mergers, Acquisitions, and Other Restructuring Activities by : Donald DePamphilis

Download or read book Mergers, Acquisitions, and Other Restructuring Activities written by Donald DePamphilis and published by Academic Press. This book was released on 2009-09-22 with total page 787 pages. Available in PDF, EPUB and Kindle. Book excerpt: In the fifth edition of this well-known text, Dr. DePamphilis explains the real world of mergers, acquisitions, and restructuring based on his academic knowledge and personal experiences with over 30 such deals himself. Important enhancements unique to the fifth edition: all 99 cases involve real-life deals made or announced within the last five years, extensive discussions of all current valuation techniques and their strengths and weaknesses, cross-border transactions analyzed and explained in detail, tax and legal issues covered comprehensively. Focuses on the REAL WORLD, not just theory. The 99 case studies span every industry and dozens of countries and show how deals are done rather than just the theory behind them. All cases fully updated for this edition. Cases all involve transactions that have occurred or been announced within the past 3-5 years. Extensive updating and enhanced content provided on reorganization, bankruptcy, and liquidation issues both inside and outside of bankruptcy court

Report

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Author :
Publisher :
ISBN 13 :
Total Pages : 710 pages
Book Rating : 4.3/5 (511 download)

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Book Synopsis Report by : International Bureau of Fiscal Documentation

Download or read book Report written by International Bureau of Fiscal Documentation and published by . This book was released on 2000 with total page 710 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Annual Report

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Publisher :
ISBN 13 :
Total Pages : 208 pages
Book Rating : 4.:/5 (318 download)

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Book Synopsis Annual Report by : International Bureau of Fiscal Documentation

Download or read book Annual Report written by International Bureau of Fiscal Documentation and published by . This book was released on 2001 with total page 208 pages. Available in PDF, EPUB and Kindle. Book excerpt: Including worldwide survey of trends and developments in taxation.

Canadian Tax Journal

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Publisher :
ISBN 13 :
Total Pages : 1172 pages
Book Rating : 4.3/5 (91 download)

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Book Synopsis Canadian Tax Journal by :

Download or read book Canadian Tax Journal written by and published by . This book was released on 2001 with total page 1172 pages. Available in PDF, EPUB and Kindle. Book excerpt:

The Foundations of European Transnational Private Law

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Publisher : Bloomsbury Publishing
ISBN 13 : 1509962948
Total Pages : 419 pages
Book Rating : 4.5/5 (99 download)

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Book Synopsis The Foundations of European Transnational Private Law by : Anna Beckers

Download or read book The Foundations of European Transnational Private Law written by Anna Beckers and published by Bloomsbury Publishing. This book was released on 2024-05-30 with total page 419 pages. Available in PDF, EPUB and Kindle. Book excerpt: Since Anu Bradford's groundbreaking book on the Brussels Effect there is a vastly evolving literature on the EU as a global regulatory actor as well as the global reach of EU law. This edited collection connects to this debate. Yet, it shifts the focus from the currently predominant public law focus to investigating European and EU private law and to connecting to literature and research on transnational law. To that end, it proceeds first conceptually by introducing and giving shape to the notion of a “European Transnational Private Law” through four conceptual contributions by the editors. Secondly, it focuses on several sectors (finance, taxation, investment, consumer law, labour law) and topics (climate litigation, global value chains, non-discrimination) to trace sector-specifically the role of EU private law in relation to transnational legal ordering.

European Trade Union Yearbook...

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Publisher :
ISBN 13 :
Total Pages : 490 pages
Book Rating : 4.E/5 ( download)

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Book Synopsis European Trade Union Yearbook... by :

Download or read book European Trade Union Yearbook... written by and published by . This book was released on 2002 with total page 490 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Aanwinsten van de Centrale Bibliotheek (Queteletfonds)

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Publisher :
ISBN 13 :
Total Pages : 728 pages
Book Rating : 4.F/5 ( download)

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Book Synopsis Aanwinsten van de Centrale Bibliotheek (Queteletfonds) by : Bibliothèque centrale (Fonds Quetelet)

Download or read book Aanwinsten van de Centrale Bibliotheek (Queteletfonds) written by Bibliothèque centrale (Fonds Quetelet) and published by . This book was released on 2002 with total page 728 pages. Available in PDF, EPUB and Kindle. Book excerpt:

The European Foundation

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Publisher : Cambridge University Press
ISBN 13 : 1139452762
Total Pages : 270 pages
Book Rating : 4.1/5 (394 download)

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Book Synopsis The European Foundation by : Klaus J. Hopt

Download or read book The European Foundation written by Klaus J. Hopt and published by Cambridge University Press. This book was released on 2006-05-11 with total page 270 pages. Available in PDF, EPUB and Kindle. Book excerpt: The European Commission is already preparing the future framework of not-for-profit organizations which will be available to Europeans. The aim of the European Foundation Project is to develop the legislative draft for the legal form of a European Foundation. A team of experts in comparative law from across Europe, commissioned by the Bertelsmann Foundation, the Compagnia di San Paolo, and the ZEIT-Stiftung Ebelin and Gerd Bucerius, has undertaken feasibility research, and developed a proposal. The resulting draft legislation is clearly presented here in a way which makes it easy for the reader to locate information on specific legal issues. The draft is supported by comprehensive explanatory chapters, as well as comparative chapters on each issue which cover European countries, the USA and China. This book lays the groundwork for policy and advocacy initiatives in the European foundation and the not-for-profit sector.