Company Law and the Law of Succession

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Publisher : Springer
ISBN 13 : 3319180118
Total Pages : 409 pages
Book Rating : 4.3/5 (191 download)

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Book Synopsis Company Law and the Law of Succession by : Susanne Kalss

Download or read book Company Law and the Law of Succession written by Susanne Kalss and published by Springer. This book was released on 2015-10-21 with total page 409 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book is one of the first to link company law to the law of succession by concentrating on family businesses. It shows that, to understand the legal framework underlying the daily operations of family businesses, one needs legal analysis, empirical data, psychological and sociological knowledge. The book works on the premise that, since many businesses have been founded by families, practitioners need to develop an understanding of the legal background of such businesses and build up experience to be able to create contracts, trusts, foundations and other legal mechanisms to give shape to systems and procedures for the transfer of shares and control within the family. Comparing the national legal order, techniques, and mechanisms in a range of countries, the book examines parallel developments in these fields of law across the world. Finally, it demonstrates the room for companies, shareholders and the members of a family to develop individual solutions within the legal framework for transferring businesses and shares to the next generation.

The Multinational Enterprise and Legal Control

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Publisher : Martinus Nijhoff Publishers
ISBN 13 : 9789041117892
Total Pages : 1364 pages
Book Rating : 4.1/5 (178 download)

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Book Synopsis The Multinational Enterprise and Legal Control by : Cynthia Day Wallace

Download or read book The Multinational Enterprise and Legal Control written by Cynthia Day Wallace and published by Martinus Nijhoff Publishers. This book was released on 2002-04-02 with total page 1364 pages. Available in PDF, EPUB and Kindle. Book excerpt: This long-awaited new book from Cynthia Day Wallace picks up the thread of her best-selling "Legal Control of the Multinational Enterprise: National Regulatory Techniques and the Prospects for International Controls," In the present work she applies herself to legal and pragmatic aspects of control surrounding MNE operations. The primary focus is on legal and administrative techniques and measures practised by host states to control - transparently or less so - foreign MNE activity within their territories, or even extraterritorially when effects are felt within national boundaries. The primary geographic focus is the six most investment-intensive industrialized states (namely, Canada, France, Germany, Japan, the United States and the United Kingdom). At the same time an important message of the present study is precisely the implication for the developing countries as well as for the emerging market economies of central and eastern Europe - and even Asian nations besides Japan, because it is the sharing of this very 'experience of years' that can best serve to facilitate a fuller participation on the part of the up-and-coming economies in the same global market place.

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Author :
Publisher : Editions Bréal
ISBN 13 : 274952315X
Total Pages : 309 pages
Book Rating : 4.7/5 (495 download)

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Book Synopsis by :

Download or read book written by and published by Editions Bréal. This book was released on with total page 309 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Guide to the Luxembourg Corporate Tax Return

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Publisher : Éditions Larcier
ISBN 13 : 2879984416
Total Pages : 399 pages
Book Rating : 4.8/5 (799 download)

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Book Synopsis Guide to the Luxembourg Corporate Tax Return by : Maude Bologne

Download or read book Guide to the Luxembourg Corporate Tax Return written by Maude Bologne and published by Éditions Larcier. This book was released on 2019-11-12 with total page 399 pages. Available in PDF, EPUB and Kindle. Book excerpt: Over the past several years, there has been a steady increase in the number of resident taxpayers subject to the various taxes on income and net worth in Luxembourg. However, until now, no complete and up-to-date documentation has been available to guide taxpayers in the preparation of their tax returns. This book, which is both detailed and highly readable, is a practical response to that information gap. This first English edition is based on tax legislation which is effective in Luxembourg as at 31 December 2018 and provides guidance on how to complete the online corporate income tax, municipal business tax and net worth tax return for resident corporations and how to submit the mandatory electronic declaration. This book undertakes a page-by-page analysis of the tax return form for commercial companies and the annexes to that form and draws attention to the most important laws, regulations and administrative circulars currently in force. The book also incorporates many practical examples. These features make this book an ideal reference guide for resident corporations in Luxembourg.

The Law Journal

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Publisher :
ISBN 13 :
Total Pages : 826 pages
Book Rating : 4.:/5 (318 download)

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Book Synopsis The Law Journal by :

Download or read book The Law Journal written by and published by . This book was released on 1895 with total page 826 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Recueil Des Cours

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Publisher : Martinus Nijhoff Publishers
ISBN 13 : 9789028604124
Total Pages : 498 pages
Book Rating : 4.6/5 (41 download)

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Book Synopsis Recueil Des Cours by : Academie De Droit International De La Ha

Download or read book Recueil Des Cours written by Academie De Droit International De La Ha and published by Martinus Nijhoff Publishers. This book was released on 1968-06-01 with total page 498 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Academy is a prestigious international institution for the study and teaching of Public and Private International Law and related subjects. The work of the Hague Academy receives the support and recognition of the UN. Its purpose is to encourage a thorough and impartial examination of the problems arising from international relations in the field of law. The courses deal with the theoretical and practical aspects of the subject, including legislation and case law. All courses at the Academy are, in principle, published in the language in which they were delivered in the "Collected Courses of the Hague Academy of International Law .

Private International Law Aspects of Corporate Social Responsibility

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Publisher : Springer Nature
ISBN 13 : 3030351874
Total Pages : 697 pages
Book Rating : 4.0/5 (33 download)

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Book Synopsis Private International Law Aspects of Corporate Social Responsibility by : Catherine Kessedjian

Download or read book Private International Law Aspects of Corporate Social Responsibility written by Catherine Kessedjian and published by Springer Nature. This book was released on 2020-03-06 with total page 697 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book addresses one of the core challenges in the corporate social responsibility (or business and human rights) debate: how to ensure adequate access to remedy for victims of corporate abuses that infringe upon their human rights. However, ensuring access to remedy depends on a series of normative and judicial elements that become highly complex when disputes are transnational. In such cases, courts need to consider and apply different laws that relate to company governance, to determine the competent forum, to define which bodies of law to apply, and to ensure the adequate execution of judgments. The book also discusses how alternative methods of dispute settlement can relate to this topic, and the important role that private international law plays in access to remedy for corporate-related human rights abuses. This collection comprises 20 national reports from jurisdictions in Europe, North America, Latin America and Asia, addressing the private international law aspects of corporate social responsibility. They provide an overview of the legal differences between geographical areas, and offer numerous examples of how states and their courts have resolved disputes involving private international law elements. The book draws two preliminary conclusions: that there is a need for a better understanding of the role that private international law plays in cases involving transnational elements, in order to better design transnational solutions to the issues posed by economic globalisation; and that the treaty negotiations on business and human rights in the United Nations could offer a forum to clarify and unify several of the elements that underpin transnational disputes involving corporate human rights abuses, which could also help to identify and bridge the existing gaps that limit effective access to remedy. Adopting a comparative approach, this book appeals to academics, lawyers, judges and legislators concerned with the issue of access to remedy and reparation for corporate abuses under the prism of private international law.

Parliamentary Papers

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Publisher :
ISBN 13 :
Total Pages : 328 pages
Book Rating : 4.A/5 ( download)

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Book Synopsis Parliamentary Papers by : Great Britain. Parliament. House of Commons

Download or read book Parliamentary Papers written by Great Britain. Parliament. House of Commons and published by . This book was released on 1854 with total page 328 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Report

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Publisher :
ISBN 13 :
Total Pages : 330 pages
Book Rating : 4.A/5 ( download)

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Book Synopsis Report by : Great Britain. Commissioners appointed to inquire and ascertain how far the Mercantile Laws in the different parts of the United Kingdom of Great Britain and Ireland may be advantageously assimilated and also whether any and what alterations and amendments should be made in the Law of artnership as regards the question of the limited or unlimited responsibility of partners

Download or read book Report written by Great Britain. Commissioners appointed to inquire and ascertain how far the Mercantile Laws in the different parts of the United Kingdom of Great Britain and Ireland may be advantageously assimilated and also whether any and what alterations and amendments should be made in the Law of artnership as regards the question of the limited or unlimited responsibility of partners and published by . This book was released on 1854 with total page 330 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Legal Capital in Europe

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Publisher : Walter de Gruyter
ISBN 13 : 311092658X
Total Pages : 713 pages
Book Rating : 4.1/5 (19 download)

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Book Synopsis Legal Capital in Europe by : Marcus Lutter

Download or read book Legal Capital in Europe written by Marcus Lutter and published by Walter de Gruyter. This book was released on 2011-12-22 with total page 713 pages. Available in PDF, EPUB and Kindle. Book excerpt: Europe has known very different systems of company laws for a long time. These differences do not only pertain to the board structures of public companies, where single-tier and two-tier structures can be distinguished, they also pertain to the principles of fixed legal capital. Fixed legal capital is not a traditional ingredient of English and Irish company law and had to be incorpo-rated into these legal systems (only) for public limited companies according to the Second European Company Law Directive of 1976. Both jurisdictions have never really embraced these rules. Against this background, the British Accounting Standards Board (ASB) and the Company Law Centre at the British Institute of International and Comparative Law (BIICL) have initiated and supported a study of the benefits of this legal system by a group of experts led by Jonathan Rickford. The report of this group has been published in 2004. Its result was that legal capital was costly and superfluous; hence, the Second Directive should be repealed. The British government has adopted this view and wants the European Commission to act accordingly. Against this background a group of German and European company law experts, academics as well as practitioners, have come together to scrutinise sense and benefits of fixed legal capital and all its specific elements guided by the following questions: What is the relevant legal concept supposed to achieve? What does it achieve in reality? What criticisms are there? Which proposals or alternatives are available? From the outset the group of experts has endeavoured to cooperate with foreign colleagues, which resulted in very fruitful and pleasant exchanges. This volume contains, besides an executive summary of the results, 16 essays on specific aspects of legal capital in Germany covering also neighbouring fields of law (e.g. accounting, insolvency); 7 reports on fixed legal capital in other jurisdictions (France, Great Britain, Italy, the Netherlands, Poland, Spain and the U.S.A.) addressing the same questions as the essays on German law. The British initiative disapproves of the Second Directive. The Directive does only deal with public limited companies in Europe, which is reflected in the analysis presented here. It is only concerned with the fixed legal capital of public limited companies, not with capital issues of private companies. The study has arrived at a result that differs completely from that of the Rickford group. It verifies the usefulness of the concept of fixed legal capital and wishes to convince the European Commission of the benefits of the Second Company Law Directive.

Corporate Criminal Liability

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Publisher : Springer Science & Business Media
ISBN 13 : 940070674X
Total Pages : 401 pages
Book Rating : 4.4/5 (7 download)

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Book Synopsis Corporate Criminal Liability by : Mark Pieth

Download or read book Corporate Criminal Liability written by Mark Pieth and published by Springer Science & Business Media. This book was released on 2011-04-20 with total page 401 pages. Available in PDF, EPUB and Kindle. Book excerpt: With industrialization and globalization, corporations acquired the capacity to influence social life for good or for ill. Yet, corporations are not traditional objects of criminal law. Justified by notions of personal moral guilt, criminal norms have been judged inapplicable to fictional persons, who ‘think’ and ‘act’ through human beings. The expansion of new corporate criminal liability (CCL) laws since the mid-1990s challenges this assumption. Our volume surveys current practice on CCL in 15 civil and common law jurisdictions, exploring the legal conditions for liability, the principles and options for sanctioning, and the procedures for investigating, charging and trying corporate offenders. It considers whether municipal CCL laws are converging around the notion of ‘corporate culture’, and, in any case, the implications of CCL for those charged with keeping corporations, and other legal entities, out of trouble.

Transnational Accounting

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Publisher : Springer
ISBN 13 : 1349132330
Total Pages : 3322 pages
Book Rating : 4.3/5 (491 download)

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Book Synopsis Transnational Accounting by : Dieter Ordelheide

Download or read book Transnational Accounting written by Dieter Ordelheide and published by Springer. This book was released on 2016-02-17 with total page 3322 pages. Available in PDF, EPUB and Kindle. Book excerpt: Considerable effort has been made over the last ten years by such institutions as the EU, OECD, UNO and the IASC towards the harmonisation of accounting standards. It is recognised though that uniformity and true compatibility of financial instruments cannot be achieved while accounting operates in individual national economic and legal environments. A knowledge of national accounting standards and practice continues to be indispensable for the analysis of financial statements. Transnational Accounting is a unique comparative study of accounting standards of fourteen major economic powers, plus the regimes of the IASC and EU. Each chapter is standardised for easy comparison and written by a recognised expert in his or her country. The Editor, The Late Dieter Ordelheide, was Professor of Business Economics at the Johann Wolfgang Goethe-Universität, Frankfurt am Main. This groundbreaking work enables the reader to develop a thorough practical understanding of national accounting practices and be fully at home with financial statements in an international context. Each volume includes a detailed reference matrix listing approximately 100 key accounting subjects and their treatment across all regulatory and accounting regimes.

The International Handbook of Social Enterprise Law

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Publisher : Springer Nature
ISBN 13 : 3031142160
Total Pages : 949 pages
Book Rating : 4.0/5 (311 download)

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Book Synopsis The International Handbook of Social Enterprise Law by : Henry Peter

Download or read book The International Handbook of Social Enterprise Law written by Henry Peter and published by Springer Nature. This book was released on 2022-12-29 with total page 949 pages. Available in PDF, EPUB and Kindle. Book excerpt: This open-access book brings together international experts who shed new light on the status of social enterprises, benefit corporations and other purpose-driven companies. The respective chapters take a multidisciplinary approach (combining law, philosophy, history, sociology and economics) and provide valuable insights on fostering social entrepreneurship and advancing the common good. In recent years, we have witnessed a significant shift of how business activities are conducted, mainly through the rise of social enterprises. In an effort to target social problems at their roots, social entrepreneurs create organizations that bring transformative social changes by considering, among others, ethical, social, and environmental factors. A variety of social enterprise models are emerging internationally and are proving their vitality and importance. But what does the term “social enterprise” mean? What are its roots? And how does it work in practice within the legal framework of any country? This handbook attempts to answer these questions from a theoretical, historical, and comparative perspective, bringing together 44 contributions written by 71 expert researchers and practitioners in this field. The first part provides an overview of the social enterprise movement, its evolution, and the different forms entities can take to meet global challenges, overcoming the limits of what governments and states can do. The second part focuses on the emergence of benefit corporations and the growing importance of sustainability and societal values, while also analyzing their different legal forms and adaptation to their regulatory environment. In turn, the last part presents the status quo of purpose-driven companies in 36 developed and emerging economies worldwide. This handbook offers food for thought and guidance for everyone interested in this field. It will benefit practitioners and decision-makers involved in social and community organizations, as well as in international development and, more generally speaking, social sciences and economics.

Die Besteuerung der Übertragung von Familienunternehmungen von Todes wegen oder durch Schenkung unter Lebenden

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Publisher : Springer
ISBN 13 :
Total Pages : 496 pages
Book Rating : 4.3/5 (512 download)

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Book Synopsis Die Besteuerung der Übertragung von Familienunternehmungen von Todes wegen oder durch Schenkung unter Lebenden by :

Download or read book Die Besteuerung der Übertragung von Familienunternehmungen von Todes wegen oder durch Schenkung unter Lebenden written by and published by Springer. This book was released on 1979 with total page 496 pages. Available in PDF, EPUB and Kindle. Book excerpt: Of national reports delivered at the 33rd congress of the International Fiscal Association which was held in Copenhagen, 1979. The general report is published in full in four languages.

Loi sur les sociétés anonymes, sociétés en commandite par actions et sociétés à responsabilité limitée

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Publisher :
ISBN 13 :
Total Pages : 65 pages
Book Rating : 4.:/5 (28 download)

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Book Synopsis Loi sur les sociétés anonymes, sociétés en commandite par actions et sociétés à responsabilité limitée by : Egypt

Download or read book Loi sur les sociétés anonymes, sociétés en commandite par actions et sociétés à responsabilité limitée written by Egypt and published by . This book was released on 1956 with total page 65 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Code civil du Bas Canada

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Publisher :
ISBN 13 :
Total Pages : 488 pages
Book Rating : 4.:/5 (334 download)

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Book Synopsis Code civil du Bas Canada by : Québec (Province). Commissioners for the Codification of Laws of Lower Canada in Civil Matters

Download or read book Code civil du Bas Canada written by Québec (Province). Commissioners for the Codification of Laws of Lower Canada in Civil Matters and published by . This book was released on 1865 with total page 488 pages. Available in PDF, EPUB and Kindle. Book excerpt:

European Corporate Law

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Publisher : Kluwer Law International B.V.
ISBN 13 : 9041185941
Total Pages : 380 pages
Book Rating : 4.0/5 (411 download)

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Book Synopsis European Corporate Law by : Adriaan F.M. Dorresteijn

Download or read book European Corporate Law written by Adriaan F.M. Dorresteijn and published by Kluwer Law International B.V.. This book was released on 2016-04-24 with total page 380 pages. Available in PDF, EPUB and Kindle. Book excerpt: This fully updated new edition provides the best-known practical overview of the law regarding companies, business activities, and capital markets in Europe, at both the European Union (EU) and Member State levels. It incorporates analysis of recent developments including the impact of global initiatives in such aspects of the corporate environment as regulation of financial institutions and non-financial reporting obligations with a view to sustainability and other social responsibility concerns. The authors, all leading experts in European corporate law, describe current and emerging trends in such areas of corporate law practice as the following: - rules on cross-border mergers; - employee involvement in business activities; - the initiatives by the Organisation for Economic Co-operation and Development (OECD) and the EU to curb tax avoidance; - Member States’ implementation of EU legislation; - a company’s freedom to incorporate in a jurisdiction not its own; - competition among the legal forms of different Member States; and - safeguarding of employee involvement in cross-border transactions. With respect to national law, the laws of Belgium, France, Germany, the Netherlands, Poland, Spain, and the United Kingdom are taken into account; Italy is now included in this new edition. As in earlier editions, the authors demonstrate that analysis and comparison of national corporate laws yield highly valuable general principles and observations, not least because business organizations, wherever located, tend to show a fundamentally similar set of legal characteristics. The Third Edition will continue to be of great value to practitioners and academics who wish to acquire a better understanding of European corporate law, in its supranational dimension as well as in the similarities and differences among the various national legal systems.