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.
Download or read book Droit de l assurance vie luxembourgeoise written by Karine Vilret and published by Éditions Larcier. This book was released on 2017-10-31 with total page 300 pages. Available in PDF, EPUB and Kindle. Book excerpt: Le marché intérieur des assurances a été réalisé par l’adoption de plusieurs directives en instituant des libertés fondamentales et en supprimant les entraves et restrictions dans l’esprit du « level playing field ». La libre prestation de services permet à un ressortissant d’un pays de l’Union européenne de souscrire en toute sécurité réglementaire à un contrat d’assurance auprès d’un assureur implanté dans un autre pays de l’Union européenne. Quant à la liberté d’établissement, il permet à une entreprise d’assurance qui a obtenu dans son pays d’origine un agrément d’exercer ses activités au sein de l’Union européenne. Le contrôle financier de l’entreprise d’assurance relève du ressort des autorités de contrôle du pays où l’entreprise est établie, tandis que le droit du contrat est celui du pays de résidence du souscripteur. Le Luxembourg a largement contribué à l’essor de ce marché et le contrat d’assurance-vie luxembourgeois présente des atouts majeurs au regard d’autres contrats d’assurance relevant des différentes juridictions de l’Union européenne ; il est considéré de nos jours comme l’un des plus performants du marché européen de l’assurance. L’ouvrage, à jour des réformes, développe une approche globale de l’assurance-vie au Grand-Duché de Luxembourg dans ses aspects théoriques et met en exergue le droit du contrat d’assurance dans ses aspects fondamentaux, notamment civilistes, patrimoniaux et financiers. Très attachée à la pratique du droit, l’auteur adopte également une vision pratique.
Download or read book European Integration written by and published by BRILL. This book was released on 1979 with total page 252 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Legitimate expectations in Luxembourg tax law written by Fatima Chaouche and published by Éditions Larcier. This book was released on 2019-06-25 with total page 489 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book is the result of a 4-year research project conducted at the Faculty of Law of the University of Luxembourg. It explores the legal value and enforceability of tax circulars and tax rulings in Luxembourg domestic law in light of the principle of legitimate expectations and related principles. After studying the historical roots of both interpretative acts, this research questions the level of protection taxpayers enjoy when relying on circulars and tax rulings and contains a review of decades of administrative case-law to assess the judicial discourse on taxpayers’ rights to certainty. This book further investigates the case of circulars and tax rulings that contain interpretations of tax laws that are contrary to the law (contra legem) and builds upon the existing normative framework to introduce proposals addressing issues of uncertainty and inequality taxpayers are likely to suffer when relying on such interpretative acts. Prix Pierre Pescatore de la Faculté de Droit de Luxembourg (École doctorale de droit).
Download or read book Liberalisation of International Insurance Operations Cross border Trade and Establishment of Foreign Branches written by OECD and published by OECD Publishing. This book was released on 1999-06-07 with total page 238 pages. Available in PDF, EPUB and Kindle. Book excerpt: This publication provides a unique overview and analysis of the main measures and practices which affect international insurance operations in OECD countries.
Download or read book Le droit international des assurances written by and published by Martinus Nijhoff Publishers. This book was released on 1968-12-01 with total page 668 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Who Owns Whom written by and published by . This book was released on 1999 with total page 1830 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Changing Inequalities and Societal Impacts in Rich Countries written by Brian Nolan and published by . This book was released on 2014 with total page 786 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book addresses key questions about whether inequality in incomes, wealth, and education have been widening in a consistent fashion across 30 rich nations, and whether this is exacerbating social problems and undermining the healthy functioning of democratic processes.
Download or read book SCAD Bulletin written by and published by . This book was released on 1999 with total page 136 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book National Constitutions in European and Global Governance Democracy Rights the Rule of Law written by Anneli Albi and published by Springer. This book was released on 2019-05-29 with total page 1522 pages. Available in PDF, EPUB and Kindle. Book excerpt: This two-volume book, published open access, brings together leading scholars of constitutional law from twenty-nine European countries to revisit the role of national constitutions at a time when decision-making has increasingly shifted to the European and transnational level. It offers important insights into three areas. First, it explores how constitutions reflect the transfer of powers from domestic to European and global institutions. Secondly, it revisits substantive constitutional values, such as the protection of constitutional rights, the rule of law, democratic participation and constitutional review, along with constitutional court judgments that tackle the protection of these rights and values in the transnational context, e.g. with regard to the Data Retention Directive, the European Arrest Warrant, the ESM Treaty, and EU and IMF austerity measures. The responsiveness of the ECJ regarding the above rights and values, along with the standard of protection, is also assessed. Thirdly, challenges in the context of global governance in relation to judicial review, democratic control and accountability are examined. On a broader level, the contributors were also invited to reflect on what has increasingly been described as the erosion or ‘twilight’ of constitutionalism, or a shift to a thin version of the rule of law, democracy and judicial review in the context of Europeanisation and globalisation processes. The national reports are complemented by a separately published comparative study, which identifies a number of broader trends and challenges that are shared across several Member States and warrant wider discussion. The research for this publication and the comparative study were carried out within the framework of the ERC-funded project ‘The Role and Future of National Constitutions in European and Global Governance’. The book is aimed at scholars, researchers, judges and legal advisors working on the interface between national constitutional law and EU and transnational law. The extradition cases are also of interest to scholars and practitioners in the field of criminal law. Anneli Albi is Professor of European Law at the University of Kent, United Kingdom. Samo Bardutzky is Assistant Professor of Constitutional Law at the University of Ljubljana, Slovenia.
Download or read book Discriminatie in verzekering 7de Internationaal Colloquium Discrimination et assurance 7me Colloque International Droit europen des assurances written by and published by Maklu. This book was released on 2007 with total page 296 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Publications written by and published by . This book was released on 1904 with total page 1156 pages. Available in PDF, EPUB and Kindle. Book excerpt: Includes documents, translations, proceedings, reports, papers.
Download or read book Transactions written by and published by . This book was released on 1951 with total page 262 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Proceedings of the Fourth International Congress of Actuaries written by and published by . This book was released on 1904 with total page 1156 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Business and Human Rights Landscape written by Jena Martin and published by Cambridge University Press. This book was released on 2016 with total page 623 pages. Available in PDF, EPUB and Kindle. Book excerpt: This is the first book offering a comprehensive historical and contemporary analysis of the emerging business and human rights field.
Download or read book Collection of Essays by Legal Advisers of States Legal Advisers of International Organizations and Practitioners in the Field of International Law written by United Nations. Office of Legal Affairs and published by United Nations Publications. This book was released on 1999 with total page 544 pages. Available in PDF, EPUB and Kindle. Book excerpt: The world has changed radically since 1989, when the General Assembly declared the period from 1990 to 1999 as the United Nations Decade of International Law. During that time, the international community claimed some major achievements as reflected by the adoption of conventions and treaties. This publication presents a collection of essays from legal advisers of States and international organizations, all of whom are among those committed to promoting respect for international law. Their contribution provides a practical perspective on international law, viewed from the standpoint of those involved in its formation, application and administration.
Download or read book Transactions of the International Congress of Actuaries written by and published by . This book was released on 1904 with total page 1154 pages. Available in PDF, EPUB and Kindle. Book excerpt:
