Download or read book Model Rules of Professional Conduct written by American Bar Association. House of Delegates and published by American Bar Association. This book was released on 2007 with total page 216 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Model Rules of Professional Conduct provides an up-to-date resource for information on legal ethics. Federal, state and local courts in all jurisdictions look to the Rules for guidance in solving lawyer malpractice cases, disciplinary actions, disqualification issues, sanctions questions and much more. In this volume, black-letter Rules of Professional Conduct are followed by numbered Comments that explain each Rule's purpose and provide suggestions for its practical application. The Rules will help you identify proper conduct in a variety of given situations, review those instances where discretionary action is possible, and define the nature of the relationship between you and your clients, colleagues and the courts.

Download or read book The Taxpayers Guide 2014 2015 written by Taxpayers Australia Inc and published by John Wiley & Sons. This book was released on 2014-09-08 with total page 2762 pages. Available in PDF, EPUB and Kindle. Book excerpt: Answer your questions and maximise returns with this easy-to-follow tax guide The Taxpayers Guide 2014 – 2015: 26th Edition is the complete guide to understanding the Australian tax system. Packed with tax-saving strategies and helpful advice, this clear, easy-to-follow guide is essential reading for taxpayers wanting to pay what they owe, but not a cent more. You'll find invaluable information, excellent advice and practical strategies for maximising returns, fully revised and updated for the 2014 – 2015 tax year. With handy reference tools like tax tables, rebates and offsets at your fingertips, you'll be able to solve both complex and everyday tax problems quickly and easily. This book brings together almost a century of expertise from Taxpayers Australia in one comprehensive volume. Taxpayers Australia is a not-for-profit educational organisation dedicated to educating taxpayers on issues relating to tax and superannuation. This guide is the organisation's one-stop resource for understanding the tax system, providing plain-English guidance toward saving money and avoiding common traps. Comprehensively indexed and organised for easy navigation, the book provides the answers and insight you need in order to: Understand income tax rates and deductions for individuals and contractors Simplify superannuation and planning for retirement Decipher capital gains, investments and trusts Solve small business issues and straighten out payroll taxes Australia's complex tax system presents many opportunities to miss out on savings. This comprehensive tax resource clarifies complicated guidelines and laws to help you sort out what you really owe. If you're tired of overpaying but wary of questionable advice, look to one of Australia's most trusted tax guides—The Taxpayers Guide 2014 – 2015.

Download or read book Not for Profit Law written by Matthew Harding and published by Cambridge University Press. This book was released on 2014-05-08 with total page 425 pages. Available in PDF, EPUB and Kindle. Book excerpt: Applies comparative and theoretical perspectives to not-for-profit law, taxation and regulation to deepen understanding of the sector.

Download or read book Draft Defamation Bill written by Great Britain: Ministry of Justice and published by The Stationery Office. This book was released on 2011-03-15 with total page 130 pages. Available in PDF, EPUB and Kindle. Book excerpt: This consultation paper sets out the Government's proposals for reform of the law on defamation, aiming to achieve balance between protection of freedom of speech and the protection of reputation. The Government wants to ensure that the threat of libel proceedings is not used to frustrate robust scientific and academic debate, or to impede responsible investigative journalism and the valuable work undertaken by nongovernmental organisations. Issues included in the draft Bill are as follows: a new requirement that a statement must have caused substantial harm in order for it to be defamatory; a new statutory defence of responsible publication on matters of public interest; a statutory defence of truth (replacing the current common law defence of justification); a statutory defence of honest opinion (replacing the current common law defence of fair/honest comment); provisions updating and extending the circumstances in which the defences of absolute and qualified privilege are available; introduction of a single publication rule to prevent an action being brought in relation to publication of the same material by the same publisher after a one year limitation period has passed; action to address libel tourism by ensuring a court will not accept jurisdiction unless satisfied that England and Wales is clearly the most appropriate place to bring an action against someone who is not domiciled in the UK or an EU Member State; removal of the presumption in favour of jury trial, so that the judge would have a discretion to order jury trial where it is in the interests of justice.

Download or read book Legislation Handbook written by and published by . This book was released on 1983 with total page 81 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book The Taxpayers Guide 2013 2014 written by Taxpayers Australia and published by John Wiley & Sons. This book was released on 2013-09-03 with total page 1474 pages. Available in PDF, EPUB and Kindle. Book excerpt: The one-stop resource for understanding the Australian tax system, from the experts at Taxpayers Australia The complete guide to understanding the Australian tax system, The Taxpayers' Guide 2013-2014 is packed with tax-savings strategies and helpful advice presented in a clear, easy-to-follow style that makes it essential reading for all taxpayers seeking information and tools to ensure they pay exactly what they owe…and not a cent more. Revised and updated for the 2013-2014 tax year, the book brings together almost a century of expertise from Taxpayers Australia in one comprehensive volume. Now in its 25th edition, The Taxpayers' Guide is an informative, practical resource that answers even the most complicated tax problems in a well-organized, readily accessible format. Expansive in its coverage, the book addresses income tax rates, deductions for individuals and contractors, superannuation, capital gains, investment property, planning for retirement, investments, small business issues, trusts, payroll taxes, and much more. Fully revised and updated for the 2013-2014 tax year Easy to follow and comprehensive in scope, with coverage of everything from retirement to trusts Filled with invaluable information, excellent advice, and practical strategies for understanding the tax system and maximizing rebates, The Taxpayers' Guide 2013-2014 is the all-new edition of Taxpayers Australia’s trusted tax guide.

Download or read book Legislative Processes in the Commonwealth written by Bilika H. Simamba and published by AuthorHouse. This book was released on 2015-07-22 with total page 182 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book outlines the procedures used in many Commonwealth countries in key areas of the legislative process, especially on the executive side of government. It also covers the procedures in the legislature and the entry into force of different types of legislation. The jurisdictions discussed include the United Kingdom, Canada, Australia and New Zealand, as well as others in Asia, Africa and the Caribbean. The intention is to assist legislative counsel, politicians and students gain a wider perspective of processes in which drafters, civil servants and politicians participate. In this process, the book also lays bare certain procedures that should now be considered international best practice in the Commonwealth. The book is a follow-up to the authors well-received earlier publication The Legislative Process: A Handbook for Public Officials (2009). However, this book considerably expands on the earlier one in terms of the countries and areas covered, as well as the whole approach to the subject.

Download or read book Taxation of Derivatives and Cryptoassets written by Oktavia Weidmann and published by Kluwer Law International B.V.. This book was released on 2024-06-10 with total page 676 pages. Available in PDF, EPUB and Kindle. Book excerpt: Derivatives stand at the forefront of financial innovation, continually evolving to accommodate new asset classes and risk categories. In the past decade, the growing popularity of cryptoassets and ESG investments has sparked the development of a variety of innovative investment strategies and risk management tools, including crypto and ESG derivatives and related structured products. This new edition has similarly evolved. Using illustrative examples, it provides a comprehensive analysis of the key tax issues associated with derivatives and cryptoassets in domestic and cross-border transactions and presents approaches that tax legislators could adopt to solve them. The new edition also comments on recent trends in global tax policy, such as the OECD Base Erosion and Profit Shifting (BEPS) 1.0 and 2.0 projects. Throughout the book, specific references are made to UK, German, and Swiss tax law. The updated edition addresses the following topics: economic and financial properties of derivatives and cryptoassets; definition of derivatives for tax purposes and its application to crypto derivatives and ESG derivatives, among others; accounting treatment of derivatives and cryptoassets under IFRS, UK, German and US GAAP; current tax legislation and policy alternatives to the taxation of derivatives and cryptoassets; characterisation of derivatives gains and losses as income or capital, and equity or debt; accounting and taxation treatment of hedging transactions involving derivatives or cryptoassets; accounting and taxation rules applying to structured products and hybrid instruments, including crypto and ESG-linked structured products; withholding taxes on derivatives and the concept of beneficial ownership in domestic and cross-border transactions; and anti-avoidance legislation applying to derivatives and cryptoassets, including the domestic law implementation of BEPS Action 2, the EU Anti-Tax Avoidance Directives (ATAD I and II), the tax transparency rules for cryptoassets (DAC8) and Pillar Two. This comprehensive book analyses recent developments in three intertwined areas of expertise: financial products, accounting and tax law. It will be a valuable resource to tax professionals in their daily practice of advising companies, banks and investment funds. It will also be of interest to government officials and researchers engaged in the taxation of derivatives, cryptoassets, and ESG investment products.

Download or read book Digital Platform Regulation written by Pradip Ninan Thomas and published by Oxford University Press. This book was released on 2023-01-30 with total page 145 pages. Available in PDF, EPUB and Kindle. Book excerpt: Over the last decade or two, a handful of powerful, monopolist platforms have embraced our lives worldwide. They intermediate our socialities and relationships, what we search for on the Internet, and our online purchases. We are living in a global economy that is fuelled by the monetization of affect. One is now only too aware that various platforms are very systematically using the advantages stemming from algorithmic power and platform externalities to mine and privatize personal data that is in turn sold to advertisers who target not just the present but also future economic behaviours of users. One now also hears of the complicity of some of these platforms in data breaches that have contributed to the making and unmaking of political fortunes of key political parties across geographies. This unprecedented power of platforms is, however, being challenged today. Data breaches, evidence of platform manipulations, platform complicities with state surveillance, and their monopolist behaviours and its consequences for competition and data privacy have become the basis for regulatory responses from governments throughout the world. National and regional courts of law have collected a lot of evidence on myriad forms of platform illegalities that discriminate against competitors and that point to the privatization of personal data on a global scale. The proposed volume provides an introduction to some of the issues and challenges related to platform regulation, the conundrums and paradoxes involved, and also to some of the well-conceived and manageable regulatory pathways currently being explored by national and regional governments. It highlights regulatory responses from four jurisdictions - the European Union, USA, India, and Australia.

Download or read book Justice Equality and Tax Law written by Nevia Čičin-Šain and published by Linde Verlag GmbH. This book was released on 2022-10-05 with total page 541 pages. Available in PDF, EPUB and Kindle. Book excerpt: An in-depth analysis of the specific aspects of justice, equality and tax law "Justice, Equality and Tax Law" is a topic that is both old and new at the same time. Even if the society changes, the demands that tax needs to be just and equal seem to be immutable. What changes, of course, is the perception of the content of those demands. International taxation post-BEPS has been fraught with new challenges that warranted urgent responses. These challenges were mainly provoked by the unprecedented rise of the digital economy which truly marked a change in the way business is conducted, how value is created, and how goods and services are produced and consumed. Digitalization, in turn, had repercussions on all aspects of taxation - direct taxation, indirect taxation, and even tax procedures. For instance, the quest for more justice and equality in profit taxes was the reason why, in October 2021, a historical deal based on a two-pillar solution to address the tax challenges arising from the digitalization of the economy was negotiated within the OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting and agreed upon by 137 member countries. It was also the motive behind the shift from a typical vendor collection model to an intermediary collection model supported by centralized registration points in indirect taxes, notably the VAT/GST. Abundant data from the European Union or the OECD signalized an ever-increasing gap between expected VAT revenues and VAT actually collected, making it obvious that the classical system of VAT/GST collection was unable to respond to challenges posed by the digital economy. Therefore, new solutions based on the participation of digital platforms as intermediaries had been introduced. Finally, new technologies, such as blockchain, paved new avenues in enhancing tax compliance. In this context, this volume entitled "Justice, Equality, and Tax Law" contains not only a selection of the best master ́s theses of the full-time LL.M. programme in 2021/2022 but also represents an in-depth analysis of various aspects of this evergreen topic.

Download or read book The Modern Doctrines of Champerty and Maintenance written by Rachael Mulheron and published by Oxford University Press. This book was released on 2023-06-21 with total page 321 pages. Available in PDF, EPUB and Kindle. Book excerpt: As torts and as crimes, champerty and maintenance were abolished by statute in England and Wales in 1967. They were considered to be obsolete and the product of a bygone age, when abuses of the court system as practised by rich and powerful noblemen required a robust legal response. A modern, sophisticated, and independent judiciary rendered it unnecessary either to punish or to compensate for champerty or maintenance any longer. However, post-1967, their impact was retained via a 'reservation provision', which ensures that any contract tainted by champerty or maintenance 'is to be treated as contrary to public policy or otherwise illegal.' Fast forward five decades to the present day, and whilst maintenance has arguably reached its use-by date in English law, the same cannot be said of its more aggressive cousin. Champerty, as a doctrine, retains considerable modern impact in this jurisdiction, stalking the modern funding and civil procedure landscape. It continues to have greatest impact in two areas: the funding of litigation, and the assignments of causes of action. The Modern Doctrines of Champerty and Maintenance looks comparatively at jurisdictions' attitudes towards champerty and maintenance, together with an analysis of law reform studies in the area, both in England and elsewhere.

Download or read book Algorithms Collusion and Competition Law written by Steven Van Uytsel and published by Edward Elgar Publishing. This book was released on 2023-01-20 with total page 281 pages. Available in PDF, EPUB and Kindle. Book excerpt: What is algorithmic collusion? This evaluative book provides an insight into tackling this important question for competition law, with contrasting critical perspectives, including theoretical, empirical, and doctrinal – the latter frequently from a comparative perspective. Bringing together scholarly discussion on algorithmic collusion, the book questions whether competition law is adeptly equipped to deal with its various facets.

Download or read book New Directions in Copyright Law written by Fiona Macmillan and published by Edward Elgar Publishing. This book was released on 2007-01-01 with total page 408 pages. Available in PDF, EPUB and Kindle. Book excerpt: 'This is an exceptional collection of scholarly contemporary thoughts on the future directions of copyright law. . . The contributors to this volume come from many jurisdictions and bring with them their respective rich backgrounds and experiences in copyright law. The result is an enlightening collection of papers.' - Yee Fen Lim, Journal of Intellectual Property Law and Practice

Download or read book Anti Money Laundering written by Wouter H. Muller and published by John Wiley & Sons. This book was released on 2007-06-05 with total page 852 pages. Available in PDF, EPUB and Kindle. Book excerpt: Anti-Money Laundering is the definitive reference on money laundering and practice. First an outline will be given of the general approach taken by supra-national organisations like the United Nations and the European Council. Next the approach taken by international organisations and initiatives on the basis of the supra-national initiatives will be outlined by senior members of those organisations. A number of countries will then describe their specific prevention legislation. Countries involved will all be member-countries of the FATF (Financial Action Task Force on Money Laundering). Finally there will be an overview to enable the reader to make a comparison between the most important topics of money laundering legislation and rules in the different countries.

Download or read book Banking on Data written by Scott Farrell and published by Kluwer Law International B.V.. This book was released on 2023-03-09 with total page 258 pages. Available in PDF, EPUB and Kindle. Book excerpt: International Banking and Finance Law Series, Volume 37 Despite open banking’s broad emergence in a variety of jurisdictions and the ambition shared for the benefits it is to deliver, there is a distinct lack of detailed analysis of the legal features which are needed for it to be effectively established. This indispensable study is the first to analyse open banking’s legal foundations by reference to banking law rather than to privacy law or competition law. With a detailed focus on the mature open banking systems of Australia and the United Kingdom, including Australia’s Consumer Data Right, the book’s thoroughgoing legal perspective provides a comprehensive framework which can be used to evaluate and design open banking in any jurisdiction. The presentation proceeds through a comparison of the legal rights, responsibilities, and relationships under open banking systems with equivalent rights in traditional banking payment systems. This process clearly reveals and addresses such salient open banking and data-sharing issues as the following: what data should be shareable and who should be required to share data; how data should be shared and how rights to share data should be established; the role of data minimisation and the role of consent; how laws, standards, rules, and technology interact in an open banking system; how open banking fosters competition, innovation, and financial inclusion; how consumer protection can be included by design; management of quality and security of shared data; facilitation and regulation of participation; legal relationships and allocation of liability among participants; compensation for customers if something goes wrong; strategic challenges and opportunities; enforceability and insolvency; systemic efficacy and safety; and the role of trust. Also included is an assessment framework designed to categorise the risks which arise in open banking and other data-sharing systems. As a systematic appraisal of how banking law can be used to ensure the customer autonomy, data portability, recipient accountability and participant connectivity promised by open banking systems, the book’s legal perspective on the value of customer data will prove of inestimable value for lawyers in banking and finance, as well as for professionals in financial services or information technology.

Download or read book Taxation of Derivatives written by Oktavia Weidmann and published by Kluwer Law International B.V.. This book was released on 2015-07-16 with total page 417 pages. Available in PDF, EPUB and Kindle. Book excerpt: The exploding use of derivatives in the last two decades has created a major challenge for tax authorities, who had to develop appropriate derivatives taxation rules that strike a balance between allowing capital markets to function effectively by removing artificial tax barriers and at the same time protecting their countries' tax base from tax avoidance schemes that utilise these instruments. Derivatives exist in a vast variety and complexity and new forms or combinations of existing forms appear ad hoc as new risk categories emerge and companies seek to invest in or hedge these risks. This very thorough book discusses and analyses taxation issues posed by derivatives used in domestic as well as in cross-border transactions. In great detail the author presents approaches that can be adopted by tax legislators to solve these problems, clarifying her solutions with specific reference to components of the two most important domestic tax systems in relation to derivatives in Europe, those of the United Kingdom and Germany. Examples of derivatives transactions and arbitrage schemes greatly elucidate the nature of derivatives and how they can be effectively taxed. The following aspects of the subject and more are covered: – basic economic concepts in the context of derivatives such as replication, put-call-parity, hedging and leverage; - designing a suitable definition of derivatives in domestic tax law; - achieving coherence in domestic tax rules by applying a 'special regime approach' versus an 'integrative approach' and the distinction of income and capital, equity and debt; - alignment of accounting standards and taxation rules and the application of fair value accounting for tax purposes; - how to tax hedged positions and post-tax hedging schemes; - taxation of structured financial products and hybrid instruments with focus on bifurcation and integration approaches and the recent BEPS discussion drafts on hybrid mismatch arrangements; - refining the 'beneficial ownership' – concept in domestic law and in tax treaties and an analysis of recent case law; - withholding taxes in the context of domestic and cross-border dividend tax arbitrage schemes; and - tackling derivatives tax arbitrage effectively in anti-avoidance legislation. By providing an in-depth analysis of corporate taxation issues that arise in domestic as well as in cross-border derivatives transactions, this book is not only timely but of lasting value in the day-to-day work of tax lawyers and tax professionals in companies, banks and funds, and is sure to be of interest to government officials, academics and researchers involved with financial instruments taxation.

Download or read book Enhancing Online Safety Act 2015 Australia 2018 Edition written by The Law The Law Library and published by Createspace Independent Publishing Platform. This book was released on 2018-05-29 with total page 36 pages. Available in PDF, EPUB and Kindle. Book excerpt: Enhancing Online Safety Act 2015 (Australia) (2018 Edition) The Law Library presents the complete text of the Enhancing Online Safety Act 2015 (Australia) (2018 Edition). Updated as of May 15, 2018 This book contains: - The complete text of the Enhancing Online Safety Act 2015 (Australia) (2018 Edition) - A table of contents with the page number of each section