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 Its result was that legal capital was costly and superfluous; hence, the Second Directive should be repealed.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.

Download or read book Guide to Foreign Legal Materials written by Charles Szladits and published by New York : Published for the Parker School of Foreign and Comparative Law, Columbia University, by Oceana Publications. This book was released on 1959 with total page 624 pages. Available in PDF, EPUB and Kindle. Book excerpt:

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.

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Download or read book Bibliography of Economic Science written by 大阪商科大學. 經濟硏究所 and published by . This book was released on 1934 with total page 720 pages. Available in PDF, EPUB and Kindle. Book excerpt:

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Download or read book Bibliography of Economic Science Commerce and industry Part I 1919 1936 written by Ōsaka Shōka Daigaku. Keizai Kenkyūjo and published by . This book was released on 1934 with total page 722 pages. Available in PDF, EPUB and Kindle. Book excerpt:

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Download or read book Bibliography of Economic Science Public finance 1919 1933 written by Ōsaka Shōka Daigaku. Keizai Kenkyūjo and published by . This book was released on 1939 with total page 722 pages. Available in PDF, EPUB and Kindle. Book excerpt:

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Download or read book The Taxation of Companies in Europe written by International Bureau of Fiscal Documentation and published by . This book was released on 1998 with total page 832 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Library of Congress Catalog written by Library of Congress and published by . This book was released on 1965 with total page 632 pages. Available in PDF, EPUB and Kindle. Book excerpt: A cumulative list of works represented by Library of Congress printed cards.

Download or read book Bibliographic Guide to Government Publications written by New York Public Library. Research Libraries and published by . This book was released on 1975 with total page 868 pages. Available in PDF, EPUB and Kindle. Book excerpt: