Download or read book Intelligence Community Legal Reference Book written by and published by . This book was released on 2012 with total page 944 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Compendium of International Migration Law Instruments written by Richard Perruchoud and published by . This book was released on 2011-03-13 with total page 870 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Hybrid Financial Instruments in International Tax Law written by Jakob Bundgaard and published by Kluwer Law International B.V.. This book was released on 2016-11-15 with total page 408 pages. Available in PDF, EPUB and Kindle. Book excerpt: Financial innovation allows companies and other entities that wish to raise capital to choose from a myriad of possible instruments that can be tailored to meet the specific business needs of the issuer and investor. However, such instruments put increasing pressure on a question that is fundamental to the tax and financial systems of a country – the distinction between debt and equity. Focusing on hybrid financial instruments (HFIs) – which lie somewhere along the debt-equity continuum, but where exactly depends on the terms of the instrument as well as on applicable laws – this book analyses their treatment under both domestic law and tax treaties. Key jurisdictions, including the EU, some of its Member States, and the United States, are covered. Advocating for a broader scope of application of HFIs as part of the financing of companies in Europe alongside traditional sources of debt and equity financing, the book addresses such issues and topics as the following: • problems associated with the debt-equity distinction in international tax law; • cross-border tax arbitrage and linking rules; • drivers behind the use and design of HFIs; • tax law impact of perpetual and super maturity debt instruments, profit participating loans, convertible bonds, mandatory convertible bonds, contingent convertibles, preference shares and warrant loans on HFIs; • financial accounting treatment; • administrative guidance; • influence of the TFEU on Member States’ approaches to classification of HFIs; • interpretation of the Parent-Subsidiary Directive by the European Court of Justice; • applicability of the OECD Model Tax Convention; and • implications of the OECD Base Erosion and Profit Shifting (BEPS) project. Throughout this book, the analysis draws upon preparatory works, case law, and legal theory in English, German, and the Scandinavian languages. In conclusion, the author considers tax policy issues, and identifies and outlines possible high-level solutions. Actual or potential users of HFIs will greatly appreciate the clarity and insight offered here into the capacity and tax implications of HFIs. The book not only examines whether existing legislation is sufficient to handle the issues raised by international HFIs, but also provides an in-depth analysis of the interaction between corporate financing and tax law in the light of today’s financial innovation. Corporate executives and their counsel will find it indispensable in the international taxation landscape that is currently coming into view, and academics and policymakers will hugely augment their understanding of a complex and constantly changing area of tax law.
Download or read book Law as an Instrument written by Shucheng Wang and published by Cambridge University Press. This book was released on 2022-07-21 with total page 241 pages. Available in PDF, EPUB and Kindle. Book excerpt: Wang shows how the law in China is conceptually reconfigured and instrumentally employed to shore up an illiberal authoritarian regime.
Download or read book Selected Texts of Legal Instruments in International Environmental Law written by United Nations Environment Programme and published by UNEP/Earthprint. This book was released on 2005 with total page 751 pages. Available in PDF, EPUB and Kindle. Book excerpt: Each of our actions, each of our decisions, has a direct link to whether the world as we know it today will survive, or succumb during the lifetime of our children. Success in combating environmental degradation is dependent on the full participation of all actors in society. One of the major challenges that legal stakeholders in developing countries and countries with economies in transition face is getting access to relevant information and material on environmental law. This publication is designed to meet that demand and serve as a source of reference of basic documents on international environmental law. Publishing Agency: United Nations Environment Programme (UNEP).
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 Hybrid Financial Instruments Double Non Taxation and Linking Rules written by Félix Daniel Martínez Laguna and published by Kluwer Law International B.V.. This book was released on 2019-06-12 with total page 668 pages. Available in PDF, EPUB and Kindle. Book excerpt: Hybrid Financial Instruments, Double Non-taxation and Linking Rules Félix Daniel Martínez Laguna Hybrid financial instruments (HFIs) are widespread ordinary financial instruments that combine debt and equity features in their terms and design and may lead to double non-taxation across borders. This important book provides a deeply informed and critical analysis and guide to the “linking rules” developed to combat double non-taxation stemming from HFIs within the framework of the Base Erosion and Profit Shifting project of the Organisation for Economic Co-operation and Development (OECD) and the anti-avoidance initiatives of the European Union (EU). These complex rules have now become essential in international taxation. The book deals incisively with crucial theoretical and practical issues as the following: Economic and legal reasons for financing business activity through debt instruments, equity instruments and/or HFIs. Qualification of financial instruments from different perspectives such as economics, corporate finance, corporate law, financial accounting law, regulatory law and tax law and their interrelation. The concept of double non-taxation as a mere outcome of parallel exercises of sovereignty by different states and the role it plays within the international debate. The concepts of tax planning, tax avoidance and the misleading concept of aggressive tax planning within a tax competition international scenario and their relation with HFIs. Comprehensive policy, legal and technical detail and explanation of the linking rules proposed by the OECD (i.e., BEPS Project Action 2) and the EU (e.g., Anti-Tax Avoidance Directive). The (in)compatibility of linking rules with existing tax treaty rules and EU primary law. The author refers throughout to relevant model convention provisions, EU case law and a vast number of references of official documentation and literature. With its detailed attention to the concept and legal nature of HFIs and double non-taxation, the critical and comprehensive analysis of the linking rules developed by the OECD and the EU, this provocative book allows to reconsider the legality of these linking rules and will quickly become a much-used problem-solving resource for policymakers, tax practitioners, tax authorities and tax academics. This book allows to rethink whether linking rules relate to a solution or create actual legal issues.
Download or read book The Core International Human Rights Treaties written by and published by . This book was released on 2014 with total page 344 pages. Available in PDF, EPUB and Kindle. Book excerpt: This publication reproduces the Universal Declaration of Human Rights, and the nine core international human rights treaties and their optional protocols in a user-friendly format to make them more accessible, in particular to government officials, civil society, human rights defenders, legal practitioners, scholars, individual citizens and others with an interest in human rights norms and standards.
Download or read book International Human Rights Law Documents written by Urfan Khaliq and published by Cambridge University Press. This book was released on 2018-10-25 with total page 865 pages. Available in PDF, EPUB and Kindle. Book excerpt: This is an accessible collection of key universal and regional human rights law treaties and other related documents. It will appeal to students studying international human rights law as well as related courses for which no similar statute book exists: international humanitarian law; law and development; and international labour law.
Download or read book Selected Cases on the Law of Negotiable Instruments written by Robert Emmet Bunker and published by . This book was released on 1906 with total page 716 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Basic Legal Instruments for the Liberalisation of Trade written by Federico Ortino and published by Bloomsbury Publishing. This book was released on 2004-01-30 with total page 524 pages. Available in PDF, EPUB and Kindle. Book excerpt: The interpretation and application of the rules of international and regional trade is becoming an increasingly specialised field. This study provides an in-depth analysis of the core legal concepts characterising the two most prominent and successful efforts in the regulation of international trade to date. Adopting a comparative method,it analyses the basic legal instruments employed by the EU and the WTO for the purpose of liberalising trade in goods among their respective Members. To this end, this study offers a fresh look at the principles underlying the basic rules of international trade law, including the prohibition of border measures, the principle of non-discrimination on grounds of nationality, and the principle of reasonableness.
Download or read book Law and Legal Institutions of Asia written by E. Ann Black and published by Cambridge University Press. This book was released on 2011-03-10 with total page 429 pages. Available in PDF, EPUB and Kindle. Book excerpt: The study of Asia and its plural legal systems is of increasing significance, both within and outside Asia. Lawyers, whether in Australia, America or Europe, or working within an Asian jurisdiction, require a sound knowledge of how the law operates across this fast-growing and diverse region. Law and Legal Institutions of Asia is the first book to offer a comprehensive assessment of eleven key jurisdictions in Asia - China, Hong Kong, Taiwan, Japan, Korea, Vietnam, Malaysia, Indonesia, Brunei Darussalam, Singapore and the Philippines. Written by academics and practitioners with particular expertise in their state or territory, each chapter uses a breakthrough approach, facilitating cross-jurisdictional comparisons and giving essential insights into how law functions in different ways across the region and in each of the individual jurisdictions.
Download or read book Legal report on the ecosystem approach to fisheries in Thailand written by Nakamura, J.N., Amador, T. and published by Food & Agriculture Org.. This book was released on 2022-08-02 with total page 59 pages. Available in PDF, EPUB and Kindle. Book excerpt: Legislating for the ecosystem approach to fisheries (EAF) is complex, due to the holistic nature of the EAF involving multiple factors that underpin the social, economic, environmental, and institutional aspects of fisheries sustainability. These factors include ecosystems integration, risks, inter-sectoral collaboration, research, participatory processes, monitoring, control, surveillance, and enforcement, among others. To assess how the EAF is being implemented through national policy and legal frameworks, FAO developed "A diagnostic tool for implementing an ecosystem approach to fisheries through national policy and legal frameworks". The present legal report on the EAF used the diagnostic tool to assess the alignment of selected policy and legal instruments of Thailand with the EAF. This assessment analysed the extent to which 82 EAF legal requirements, which are considered the minimum standards in legislating for the EAF, are reflected in Thailand's policies and legislation relevant to the fisheries sector of the country and other relevant sectors (such as environment, wildlife, ecosystems, and maritime affairs). Based on this preliminary diagnosis, gaps were identified in the assessed instruments, and recommendations were made for improving the implementation of the EAF. This report was elaborated following a participatory approach with the involvement of the national competent authorities of Thailand. Drafted in July 2021, the report was submitted to the national authorities of Thailand in October 2021 and endorsed in March 2022.
Download or read book Library of Congress Subject Headings written by Library of Congress and published by . This book was released on 1998 with total page 1172 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Library of Congress Subject Headings written by Library of Congress. Cataloging Policy and Support Office and published by . This book was released on 2007 with total page 1512 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Nuclear Law written by International Atomic Energy Agency and published by Springer Nature. This book was released on 2022 with total page 333 pages. Available in PDF, EPUB and Kindle. Book excerpt: This open access book traces the journey of nuclear law: its origins, how it has developed, where it is now, and where it is headed. As a discipline, this highly specialized body of law makes it possible for us to benefit from the life-saving applications of nuclear science and technology, including diagnosing cancer as well as avoiding and mitigating the effects of climate change. This book seeks to give readers a glimpse into the future of nuclear law, science and technology. It intends to provoke thought and discussion about how we can maximize the benefits and minimize the risks inherent in nuclear science and technology. This compilation of essays presents a global view in discipline as well as in geography. The book is aimed at representatives of governments -- including regulators, policymakers and lawmakers -- as well representatives of international organizations and the legal and insurance sectors. It will be of interest to all those keen to better understand the role of law in enabling the safe, secure, and peaceful use of nuclear technology around the world. The contributions in this book are written by leading experts, including the IAEA's Director General, and discuss the four branches of nuclear law -- safety, security, safeguards and nuclear liability -- and the interaction of nuclear law with other fields of national and international law.
Download or read book Library of Congress Subject Headings written by Library of Congress. Office for Subject Cataloging Policy and published by . This book was released on 1991 with total page 1692 pages. Available in PDF, EPUB and Kindle. Book excerpt:
