Download or read book Mandatory Disclosure Rules written by Georg Kofler and published by . This book was released on 2023 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Mandatory Disclosure Survey written by American Bar Association. Section of Litigation. Committee on Pretrial Practice and Discovery. Subcommittee on Mandatory Prediscovery Disclosure Rules and published by . This book was released on 1996-01-01 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book EU Tax Disclosure Rules written by Haase, Florian and published by Edward Elgar Publishing. This book was released on 2021-08-27 with total page 330 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book provides a comprehensive, practical guide to the 6th amendment of Council Directive 2011/16/EU on administrative cooperation in the field of taxation (known as DAC6). Florian Haase offers insight and clarity into the mandatory reporting obligations imposed by DAC6 on intermediaries engaged in tax matters involving cross-border activities, and in some cases taxpayers themselves, as well as the characteristics or ‘hallmarks’ outlined in the Directive that trigger these obligations.
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 OECD G20 Base Erosion and Profit Shifting Project Mandatory Disclosure Rules Action 12 2015 Final Report written by Oecd and published by Org. for Economic Cooperation & Development. This book was released on 2015-10-20 with total page 100 pages. Available in PDF, EPUB and Kindle. Book excerpt: Addressing base erosion and profit shifting (BEPS) is a key priority of governments. In 2013, OECD and G20 countries, working together on an equal footing, adopted a 15-point Action Plan to address BEPS. This publication is the final report for Action 12.
Download or read book More Than You Wanted to Know written by Omri Ben-Shahar and published by Princeton University Press. This book was released on 2014-04-20 with total page 239 pages. Available in PDF, EPUB and Kindle. Book excerpt: How mandated disclosure took over the regulatory landscape—and why it failed Perhaps no kind of regulation is more common or less useful than mandated disclosure—requiring one party to a transaction to give the other information. It is the iTunes terms you assent to, the doctor's consent form you sign, the pile of papers you get with your mortgage. Reading the terms, the form, and the papers is supposed to equip you to choose your purchase, your treatment, and your loan well. More Than You Wanted to Know surveys the evidence and finds that mandated disclosure rarely works. But how could it? Who reads these disclosures? Who understands them? Who uses them to make better choices? Omri Ben-Shahar and Carl Schneider put the regulatory problem in human terms. Most people find disclosures complex, obscure, and dull. Most people make choices by stripping information away, not layering it on. Most people find they can safely ignore most disclosures and that they lack the literacy to analyze them anyway. And so many disclosures are mandated that nobody could heed them all. Nor can all this be changed by simpler forms in plainer English, since complex things cannot be made simple by better writing. Furthermore, disclosure is a lawmakers' panacea, so they keep issuing new mandates and expanding old ones, often instead of taking on the hard work of writing regulations with bite. Timely and provocative, More Than You Wanted to Know takes on the form of regulation we encounter daily and asks why we must encounter it at all.
Download or read book Guide to the Mandatory Disclosure Rule written by Robert K. Huffman and published by Amer Bar Assn. This book was released on 2010-01-01 with total page 400 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Third Party Funding in International Arbitration written by Lisa Bench Nieuwveld and published by Kluwer Law International B.V.. This book was released on 2016-04-24 with total page 330 pages. Available in PDF, EPUB and Kindle. Book excerpt: Since the first edition of this invaluable book in 2012, third-party funding has become more mainstream in international arbitration practice. However, since even the existence of a third-party funding agreement in a dispute is often kept secret, it can be difficult to glean the specifics of successful funding agreements. This welcome book, now updated, expertly reveals the nuances of third-party funding in international arbitration, examines the phenomenon in key jurisdictions, and provides a reliable resource for users and potential users that may wish to tap into and make use of this distinctive funding tool. Focusing on Australia, the United Kingdom, the United States, Germany, the Netherlands, Canada, and South Africa, the authors analyze and assess the legal regime based upon legislation, judicial opinions, ethics opinions, and practitioner anecdotes describing the state of third-party funding in each jurisdiction. In addition to updating summaries of the law of the various jurisdictions, the second edition includes a new chapter addressing third-party funding in investor-state arbitration. Among the issues raised and examined are the following: · payment of adverse costs; · “Before-the-Event” (BTE) and “After-the-Event” (ATE) insurance; · attorney financing: pro bono representation, contingency representation, conditional fee arrangements; · loans; · ethical doctrines affecting the third-party funding industry; · possible future bundling, securitization, and trading of legal claims; · risk that the funder may put its own interests ahead of the client’s interests; and · whether the existence of a funding agreement must or should be disclosed to the decision maker. The second edition also includes discussion of recent institutional developments as they relate to third-party funding, including the work of the ICCA-Queen Mary Task Force on Third-Party Funding and how third-party funding is being incorporated into arbitral rules and investment treaties. Ably providing a thorough understanding of what third-party funding entails and what legal parameters exist, this book will be of compelling interest to parties aiming to take advantage of the high values, speed, reduced evidentiary costs, outcome predictability, industry expertise, and high award enforceability characteristic of the third-party funding arrangements available in international arbitration.
Download or read book Corporate Social Reporting written by Julian Blanchard and published by . This book was released on 1998 with total page 4 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Mandatory Disclosure Rules and Taxpayers Rights written by Carlos E. Weffe and published by . This book was released on 2023 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Curtailment of aggressive tax planning (ATP) has become a critical matter for international taxation. Mandatory disclosure rules (MDR) work as an early warning system for ATP strategies. They allow tax authorities to respond quickly to tax risks "through informed risk assessment, audits, or changes to legislation or regulations" while deterring taxpayers and tax advisers from designing, promoting or implementing ATP. MDR have become a significant trend, of which the EU Council Directive 2018/822 (DAC6) represents the most topical development. In light of the above, this study addresses the questions MDR raise regarding their "value rationality" and, therefore, its adequacy for protecting tax advisers' and taxpayers' rights. The article warns of the risk of MDR becoming a way of haunting legal tax planning, along with tax advisers and their business, and therefore a threat to the "hard core" of taxpayers? rights to legal tax planning, legal aid and nemo tenetur, along with severe limitations to the economic freedoms of both taxpayers and tax advisers. The article also discusses the audi alteram partem issues arising from the taxpayers' lack of involvement in the qualification as ATP of a given scheme, and the siege against the (legal) professional privilege that MDR represent. Finally, the article tackles the severe doubts raised by the sanctions for non-compliance with MDR, regarding legally protected rights, proportionality and culpability, as well as the use of non-monetary penalties and the communicability of evidence obtained through MDR in criminal proceedings.Full-text Paper.
Download or read book Mandatory Disclosure Rules Spotlight on Germany written by M. Dietrich and published by . This book was released on 2020 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: In this article, the author discusses the German legislation to transpose the DAC-6 into domestic law. In particular, he discusses terms used in the DAC-6 that have their own definition in the German bill, as well as guidance on the interpretation of certain terms that are undefined in the DAC-6. In this regard, he also points out issues that may arise due to differences in the approach applied by other Member States.
Download or read book The Logic of Securities Law written by Nicholas L. Georgakopoulos and published by Cambridge University Press. This book was released on 2017-05-04 with total page 215 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book opens with a simple introduction to financial markets, attempting to understand the action and the players of Wall Street by comparing them to the action and the players of main street. Firstly, it explores the definition of a security by its function, the departure from the buyer beware environment of corporate law and the entrance into the seller disclose environment of securities law. Secondly, it shows that the cost of disclosure rules is justified by their capacity to combat irrationalities, fads, and panics. The third section explains how the structure of class actions is designed to improve deterrence. Next it explores the economic harm from insider trading and how the law fights it. In sum, the book shows how all these parts of securities law serve the virtuous cycle from liquidity to accurate prices and more trading and how the great recession showed that our securities regulation reacted mostly adequately to the crisis.
Download or read book Mandatory Disclosure Rules Action 12 2015 Final Report Korean version written by OECD and published by OECD Publishing. This book was released on 2016-07-18 with total page 62 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book No Pain No Gain Overkill in the EU s Mandatory Disclosure Rules written by B. Larking and published by . This book was released on 2018 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: In this article, the author argues that the EU's amended directive on administrative cooperation goes further than necessary to achieve its objectives.
Download or read book Mandatory Disclosure Rules and Taxpayers Rights where Do We Stand written by C.E. Weffe H. and published by . This book was released on 2021 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: Curtailment of aggressive tax planning (ATP) has become a critical matter for international taxation. Mandatory disclosure rules (MDR) work as an early warning system for ATP strategies. They allow tax authorities to respond quickly to tax risks "through informed risk assessment, audits, or changes to legislation or regulations" while deterring taxpayers and tax advisers from designing, promoting or implementing ATP. MDR have become a significant trend, of which the EU Council Directive 2018/822 (DAC6) represents the most topical development. In light of the above, this study addresses the questions MDR raise regarding their "value rationality" and, therefore, its adequacy for protecting tax advisers' and taxpayers' rights. The article warns of the risk of MDR becoming a way of haunting legal tax planning, along with tax advisers and their business, and therefore a threat to the "hard core" of taxpayers? rights to legal tax planning, legal aid and nemo tenetur, along with severe limitations to the economic freedoms of both taxpayers and tax advisers. The article also discusses the audi alteram partem issues arising from the taxpayers' lack of involvement in the qualification as ATP of a given scheme, and the siege against the (legal) professional privilege that MDR represent. Finally, the article tackles the severe doubts raised by the sanctions for non-compliance with MDR, regarding legally protected rights, proportionality and culpability, as well as the use of non-monetary penalties and the communicability of evidence obtained through MDR in criminal proceedings.
Download or read book The Ethics of Mandatory Disclosure written by Colin Campbell and published by . This book was released on 1992 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book New Mandatory Disclosure Rules for Tax Intermediaries and Taxpayers in the European Union Another bite Into the Rights of the Taxpayer written by N. Čičin-Šain and published by . This book was released on 2019 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: The European Union responded to the propositions of the OECD in the BEPS Action 12 Final Report on Mandatory Disclosure Rules (MDR) by creating its own rules in the form of Council Directive 2018/822 of 25 May 2018, which is the sixth amendment of Directive 2011/16/EU on administrative cooperation in the field of taxation (DAC 6). This article focuses on the controversial aspects of DAC 6, namely its impact on the fundamental rights of taxpayers. It investigates (i) how the European MDR indirectly affect the taxpayers' right to legal certainty and legitimate expectations through active prevention of "aggressive" or "potentially aggressive" tax schemes by rapid changes in legislation; (ii) how they will impact the taxpayers' right to legal advice and legal representation, as well as the right not to self-incriminate; and (iii) what the interplay is between taxpayers' right to privacy and data protection and the reporting requirements.
