Download or read book Transfer of Immovables in European Private Law written by Luz M. Martínez Velencoso and published by Cambridge University Press. This book was released on 2017-05-25 with total page 449 pages. Available in PDF, EPUB and Kindle. Book excerpt: This volume explores the law relating to the transfer of immovables in seventeen countries within Europe.
Download or read book Water Transfers in the West written by and published by . This book was released on 1992 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book United States Code written by United States and published by . This book was released on 2012 with total page 1216 pages. Available in PDF, EPUB and Kindle. Book excerpt:
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 Transfer of Property in the Conflict of Laws written by Janeen M. Carruthers and published by Oxford Private International L. This book was released on 2005 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book provides a detailed and up-to-date exposition of English and Scottish rules of choice of law in inter vivos transfers of property. It traces the development of the lex situs rule, and its application to inter vivos dealings with immovable property, tangible movable property(including the special case of cultural property), and intangible movable property (including indirectly held securities).The author offers two alternative models of suggested choice of law rules in property, introducing a greater degree of flexibility into choice of law rules in property, and formulates even-handed solutions to the complex problems of space, time and policy which arise in this area of the conflict oflaws.
Download or read book A Collection of Acts Relating to the Transfer Of Or Dealing With Land written by New South Wales and published by . This book was released on 1877 with total page 304 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Fundamentals of International Transfer Pricing in Law and Economics written by Wolfgang Schön and published by Springer Science & Business Media. This book was released on 2012-02-15 with total page 308 pages. Available in PDF, EPUB and Kindle. Book excerpt: The taxation of multinational corporate groups has become a major concern in the academic and political debate on the future of international taxation. In particular the arm’s length standard for the determination of transfer prices is under increasing pressure. Many countries and international bodies are now taking a closer look at the use of transfer prices for profit shifting and are exploring alternative mechanisms such as formulary apportionment for the allocation of taxing rights. With regard to this topic, this volume is the first to offer a concise analysis of transfer pricing in the international tax arena from an interdisciplinary legal and economic point of view. Fundamentals such as the efficient allocation of resources within multi-unit firms and distortions between different goals of transfer pricing as well as different aspects of it in tax and corporate law, the traditional OECD approach and practical aspects concerning intangibles, capital and risk allocation are covered by outstanding authors.
Download or read book Order from Transfer written by Günter Frankenberg and published by Edward Elgar Publishing. This book was released on 2013-01-01 with total page 383 pages. Available in PDF, EPUB and Kindle. Book excerpt: ÔA fascinating collection of essays commenting on and developing FrankenbergÕs IKEA theory of legal transfer. With valuable theoretical analyses, comparative studies, attention to gender issues, post-colonial contexts, imposed law and legal history, this book is essential reading for anyone thinking about the circulation of legal models especially, but not only, in the area of constitutional law.Õ Ð David Nelken, University of Cardiff, UK ÔFrankenbergÕs work gives a new insight of what comparative law can be in the context of globalization, representing an outstanding achievement. His theory of ÒtransferÓ supersedes the metaphors of mainstream scholarship, displaying that constitutions are not mere ÒcommoditiesÓ or items to be assembled. The real matter is rather, which ÒmeaningsÓ are generated through transfer. In this way, beyond any usual flat version, we may perceive that any Òconstitutional relocationÓ exhibits a reappraisal of the whole world we live in.Õ Ð Pier Giueseppe Monateri, University of Turin, Italy Constitutional orders and legal regimes are established and changed through the importing and exporting of ideas and ideologies, norms, institutions and arguments. The contributions in this book discuss this assumption and address theoretical questions, methodological problems and political projects connected with the transfer of constitutions and law. Some of the chapters focus on the pathways, risks and side-effects of legal-constitutional transfers in specific situations, such as postcolonial societies and occupied territories. Others follow law beyond the official arenas into systems of legal pluralism, while others analyze how experimentalism generates hybrid constitutional orders. This interdisciplinary, multi-jurisdictional study will appeal to researchers, academics and advanced students in the fields of comparative constitutional law, comparative law and legal theory.
Download or read book Transfer Pricing Aspects of Intra Group Financing written by Raffaele Petruzzi and published by Kluwer Law International B.V.. This book was released on 2013-10-20 with total page 286 pages. Available in PDF, EPUB and Kindle. Book excerpt: For corporate managers, maximization of the profits and the market value of the firm is a prime objective. The logical working out of this principle in multinational enterprises has led to an intense focus on transfer pricing between related companies, principally on account of the very attractive tax advantages made possible. Inevitably, numerous countries have established transfer pricing legislation designed to combat the distortions and manipulations that are inherent in such transactions. This important book, one of the first in-depth analysis of the current worldwide working of transfer pricing in intra-group financing and its resonance in law, presents the relevant issues related to loans, financial guarantees, and cash pooling; analyses an innovative possible approach to these issues; and describes new methodologies that can be implemented in practice in order to make intra-group financing more compliant with efficient corporate financing decisions and the generally accepted OECD arm’s length principle. Comparing the tax measures implemented in the corporate tax law systems of forty countries, this study investigates such aspects of intra-group financing as the following: – corporate finance theories, studies, and surveys regarding financing decisions; – application of the arm’s length principle to limit the deductibility of interest expenses; – impact of the OECD’s Base Erosion and Profit Shifting (BEPS) project; – transfer pricing issues related to intra-group financing; – credit risk in corporate finance; – rationales utilized by credit rating agencies; and – the assessment of arm’s length nature of intra-group financing. The author describes ways in which the application of the arm’s length principle can be strengthened and how the related risk of distortion and manipulation can be minimized. The solutions and methodologies proposed are applicable to any business sector. Given that determination of the arm’s length nature of transactions between related companies is one of the most difficult tasks currently faced by taxpayers and tax administrations around the world, this thorough assessment and analysis will prove extraordinarily useful for in-house and advisory practitioners, corporate officers, academics, international organizations, and government officials charged with finding effective responses to the serious issues raised. In addition to its well-researched analysis, the book’s comparative overview of how loans, financial guarantees, and cash pooling are currently addressed by OECD Member States and by their national courts is of great practical value in business decision making.
Download or read book A Practical Guide to the Land Transfer ACT written by Thomas Gibbons and published by . This book was released on 2017-12 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: The Land Transfer Act is at the heart of conveyancing law and practice, a field in which many lawyers - both specialist and generalist - work. This book is a rapid-response, practical guide to the important changes to New Zealand property law coming in with the new Land Transfer Act. The Land Transfer Act also deals with a range of more complex issues, such as mortgages, easements, covenants, and subdivisions. It is essential that practitioners have a strong understanding of Land Transfer legislation. A Practical Guide to the Land Transfer Act is the first text on the Act, which marks a big and important change to the land transfer system in New Zealand, and will include a precis of the legislation, as well as commentary on key issues. As such, it will be a first port of call for practitioners and students wanting to understand the legislation, and grapple with its principles, contents, and wording. It is an essential text for lawyers, legal executives, LINZ officers, and for students and academics.
Download or read book Fundamentals of Transfer Pricing written by Michael Lang and published by Kluwer Law International B.V.. This book was released on 2021-06-18 with total page 484 pages. Available in PDF, EPUB and Kindle. Book excerpt: Transfer pricing is one of the most relevant and challenging topics in international taxation. Over the last century, nearly every country in the world introduced transfer pricing rules into their domestic legislation. Indeed, it was estimated that profit shifting generated by the improper application of transfer pricing rules has resulted in global tax losses worth USD 500 billion for governments – 20% of all corporate tax revenues. It is thus imperative that all tax professionals thoroughly understand the nature of transfer pricing and how the growing body of applicable rules works in practice. In this crucially significant volume, stakeholders from government, multinational companies, international organisations, advisory groups and academia offer deeply informed perspectives, both general and specific, on the practical application of transfer pricing rules, taking into consideration all the most recent developments. With approximately 160 practical examples and 90 relevant international judicial precedents, the presentation proceeds from general to more specialised topics. Such aspects of the subject as the following are thoroughly analysed: what is transfer pricing and the purpose of transfer pricing rules; the arm’s length principle and its application; the consequences of a transaction not being in accordance with the arm’s length principle; the transfer pricing methods; the mechanisms to avoid and resolve disputes; the transfer pricing documentation; the attribution of profits to permanent establishments; the transfer pricing aspects of specific transactions, such as services, financing, intangibles and business restructurings. The application of transfer pricing legislation is arguably the most difficult task that taxpayers and tax authorities around the world must face. With this authoritative source of practical guidance, government officials, tax lawyers, in-house tax counsel, academics, advisory firms, the business community and other stakeholders worldwide will have all the detail they need to move forward in tackling this thorny aspect of the current tax environment.
Download or read book International Asset Transfer written by Gero F. Pfeiffer and published by Walter de Gruyter. This book was released on 2010 with total page 660 pages. Available in PDF, EPUB and Kindle. Book excerpt: Cross-border business transactions often entail the transfer of assets, which requires some basic knowledge of diverse legal systems; consultants working on such transactions need to have an overview of the procedural particularities of these jurisdictions, and practical knowledge that will enable them to approach the transaction from an informed perspective. This handbook provides essential information relating to the transfer of assets or entire business units in thirty-two of the most important jurisdictions in the world. Each chapter is dedicated to a separate jurisdiction, and discusses, among other practical topics of interest, form requirements, registration obligations, regulatory compliance, real property, intellectual property, taxes, insolvency law, costs and timing issues as well as the transfer of employees. The purpose of this book is to create a better understanding of the legal and practical concerns associated with asset transfers in the relevant jurisdictions. Through it the reader will be able to identify potential legal issues, assess whether or not local advisors have to be consulted and make informed judgments about timing and costs associated with a prospective transaction. This compendium should serve as a useful guide for all professionals involved in international M&A transactions, including lawyers, investment bankers, tax advisors and other consultants. The chapters were prepared by experienced lawyers practicing in established international and local law firms and legal scholars from preeminent universities around the world.
Download or read book A Compilation of Federal Laws Relating to Conservation and Development of Our Nation s Fish and Wildlife Resources Environmental Quality and Oceanography written by United States and published by . This book was released on 1973 with total page 742 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book A Theory of Property written by Stephen R. Munzer and published by Cambridge University Press. This book was released on 1990-01-26 with total page 504 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book represents a major new statement on the issue of property rights. It argues for the justification of some rights of private property while showing why unequal distributions of private property are indefensible. Three features of the book are especially salient: it offers a challenging new pluralist theory of justification; the argument integrates perceptive analyses of the great classical theorists Aristotle, Locke, Hegel and Marx with a discussion of contemporary philosophers such as Nozick and Rawls; and the author moves with assurance among philosophy, law and economics to present a very broad, interdisciplinary study.
Download or read book Fundamentals of Transfer Pricing written by Michael Lang and published by . This book was released on 2019 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Transfer pricing continues to be one of the most significant areas of heightened controversy in international taxation for multinational enterprises and tax administrations. Due to its far-reaching consequences, tax professionals and individual tax jurisdictions are required to understand the fundamentals of the topic, which is often caught in a maze of literature. Emerging from the joint research conducted by the WU Transfer Pricing Center at the Institute for Austrian and International Tax Law at WU (Vienna University of Economics and Business), the international tax law firm L&P - Ludovici Piccone & Partners, and the experiences from the annual advanced transfer pricing courses and conferences, this first edition of the book acts as a manual for understanding transfer pricing principles and their practical application. It provides a balanced approach by first detailing the basics of transfer pricing and second proceeding to specific topics that are highly relevant in today's tax environment. In analysing the topics, the work undertaken by the OECD, UN, EU, World Customs Organization, World Bank, International Monetary Fund and other international organizations is considered. Moreover, the book contains several practical examples, judicial precedents and illustrative explanations to complement the understanding.
Download or read book Compilation of Selected Surface Transportation Laws Laws relating to infrastructure written by and published by . This book was released on 2008 with total page 1814 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Laws Relating to Interstate Shipment of Intoxicating Liquors and Prohibition Laws of the District of Columbia Porto Rico and Alaska 19 National Prohibition and Laws Relating to Interstate Shipment of Intoxicating Liquors and Prohibition Laws of the District of Columbia Porto Rico and Alaska written by United States and published by . This book was released on 1960 with total page 332 pages. Available in PDF, EPUB and Kindle. Book excerpt:
