Download or read book Perspectives on Cooperative Law written by Willy Tadjudje and published by Springer Nature. This book was released on 2022-06-23 with total page 299 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book contributes to the development of literature on cooperative law while paying tribute to Hagen Henrÿ’s significant impact on this field at a global scale. Hagen Henrÿ is one of the most influential scholars in the field of cooperative law. His primary contribution has been in the area of public international cooperative law. His other areas of scientific interest include development law and comparative law. This honorary volume is focused on two main axes -- the essence of cooperatives as well as their activities and their governance. The contributions throw light on how these two axes are addressed by cooperative legislation across countries, regions and continents. In the varied perspectives that the contributions put together, both a theoretical and practical approach, the authors address central, current and crucial issues for the development of cooperative law. The book is a great resource for researcher scholars, as well as policy makers and industry players interested in the topic.
Download or read book International Handbook of Cooperative Law written by Dante Cracogna and published by Springer Science & Business Media. This book was released on 2013-12-12 with total page 813 pages. Available in PDF, EPUB and Kindle. Book excerpt: The degree of development reached by cooperatives of different sectors throughout the world, which among others led to the UN declaring 2012 as the International Year of Cooperatives, needs to be accompanied by a similar development of corresponding legislation. To this end, a better knowledge of cooperative law from the comparative point of view, as has already been established for other types of enterprises, becomes of great importance. This book strives to fill this gap, and is divided into four parts. The first part offers an analytic and conceptual framework with which to understand, study and assess cooperative law from a transnational and comparative perspective. The second part includes several chapters dealing with attempts to harmonize cooperative laws. The third part contains an overview of more than 30 national cooperative laws, while the last part summarizes and compares these national cooperative laws, thus laying the foundation for a comparative cooperative law doctrine.
Download or read book Cooperative Business Law written by Michael Droke and published by . This book was released on 2020-06 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Cooperative Compliance written by Jeffrey Owens and published by Kluwer Law International B.V.. This book was released on 2021-08-18 with total page 152 pages. Available in PDF, EPUB and Kindle. Book excerpt: National taxation authorities around the world are rapidly improving international cooperation, given the unprecedented triple impact of persistent revelations of large-scale corporate tax avoidance, the ever-increasing intricacies of digital cross-border transactions, and the unprecedented revenue deficits engendered by the COVID-19 pandemic. There is also a growing recognition that improving tax compliance needs to be reconciled with a legitimate desire on the part of businesses to have some certainty about their taxes. Cooperative compliance is one way to achieve that. This first analysis of the details of cooperative compliance programmes currently in operation describes tax control frameworks, suggests practical examples to assist practitioners in tax administrations and the private sector, and provides multiple perspectives on the design and legitimacy of such programmes. Drawing on detailed information contributed by tax practitioners and academics from a wide range of jurisdictions worldwide, the book identifies and explains certain crucial elements of successful programmes: the criteria for access to cooperative compliance (e.g., is the programme voluntary or mandatory? Is there a financial threshold? Will the criteria be publicly available?); model legislation that can facilitate the operation of such programmes (statutory provisions, administrative rules and procedures, etc.); the foundations for an international agreement on an audit assurance standard for tax control frameworks (including the role of the Organisation for Economic Co-operation and Development (OECD), the European Union (EU), and other international organizations); how to develop a methodology to measure the cost and benefits of cooperative compliance programmes; detailed case studies of existing compliance programmes in Australia, Austria, China, Germany, Italy, Poland, and Russia; and how to communicate a cooperative compliance programme to obtain trust from society. The analysis draws on two years of work led by WU Global Tax Policy Center (GTPC) at Vienna University of Economics and Business in cooperation with the International Chamber of Commerce (ICC) and the Commonwealth Association of Tax Administrators (CATA). The project brought together over two hundred people from 25 countries, including public officials, businesses, and academics. Tax certainty and predictability are key components for providing a tax environment that is conducive to cross-border trade and investment, and, in the long term, it is in the interest of both governments and businesses to minimize tax uncertainty as much as possible. This truly helpful book promises to pave the way to an internationally effective tax framework that will be welcomed by taxation authorities and practitioners worldwide.
Download or read book Principles of European Cooperative Law written by Gemma Fajardo and published by . This book was released on 2017 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Principles of European Cooperative Law (PECOL) focus on the 'ideal' legal identity of cooperatives. Drafted by a team of legal scholars, the PECOL aim to describe the common core of European cooperative law based on both existing cooperative law in Europe, and the EU regulation on the societas cooperativa europaea. The Principles are accompanied by commentaries which illustrate the rationale and legislative background of each principle, and link them to the key features of co-operative identity. The PECOL are articulated into five chapters corresponding to the main aspects around which a cooperative's identity may be structured, namely the purpose pursued, internal governance, financial structure, external control, and cooperation among cooperatives. The second part of the book presents the national reports upon which the PECOL were based. The reports offer a detailed overview of the cooperative law of seven European jurisdictions (Finland, France, Germany, Italy, Portugal, Spain, and the UK), and thus provide a unique opportunity for law-makers, practitioners, and researchers to compare, circulate, and apply best practices of cooperative legislation. Subject: European Law, Cooperative Law]
Download or read book Co Operative Action written by Charles Goodwin and published by Cambridge University Press. This book was released on 2018 with total page 557 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book investigates how language, embodiment, objects, and settings in historically shaped communities combine, and form human actions.
Download or read book The Cooperative Society written by E. G. Nadeau and published by . This book was released on 2016-09-01 with total page 48 pages. Available in PDF, EPUB and Kindle. Book excerpt: In this book, we present a hypothesis that humans may be on the threshold of a new historical stage, one characterized by cooperation, democracy, the equitable distribution of resources, and a sustainable relationship with nature. We can act strategically on a range of activities to become a more cooperative society.
Download or read book Co operative Compliance and the OECD s International Compliance Assurance Programme written by Ronald Hein and published by Kluwer Law International B.V.. This book was released on 2020-06-10 with total page 327 pages. Available in PDF, EPUB and Kindle. Book excerpt: Prominent among initiatives addressing the urgent need for a common understanding between multinational enterprises (MNEs) and national tax authorities about risks and risk assessment is the International Compliance Assurance Programme (ICAP), which provides a channel for MNEs to engage in simultaneous discussions with multiple national tax administrations, thus enhancing the potential for advance tax assurance. To a certain extent, the ICAP represents the internationalization of Co-operative Compliance frameworks which were, until then, restricted within the borders of single jurisdictions. This book is the first to investigate Co-operative Compliance alongside with the ICAP, describing developments in twelve countries (Australia, Austria, Canada, Germany, Italy, Japan, the Netherlands, Norway, Poland, Spain, the United Kingdom, and the United States). Following a general introduction, two opening perspectives on the ICAP are presented, one from the OECD and one from a participating tax administration (the Netherlands), leading to the twelve country reports and a special chapter on transfer pricing, which is the main issue in international tax disputes. Specific elements reviewed include the following: criteria to enter the programme; the range of taxes covered by the programme; real-time consultation procedures; appeal procedures within the programme; the possibility to ‘agree to disagree’ and to continue Co-operative Compliance even in cases of litigation; risk management strategies within tax authorities; corporate administrative compliance burden; and main sources of tax uncertainty. Country reports are contributed by tax professionals and tax academics experienced in dealing with Co-operative Compliance and the ICAP. Each report addresses the same questions, so that all the reports cover the same features of domestic relationship approaches and the ICAP. A final chapter reviews the collected contributions and offers some concluding remarks. Although the ICAP process probably will undergo further adjustments, it is certain that the road to more international cooperation between tax authorities and MNEs is now open. This timely book, as a comparative review of the implementation of the ICAP among leading jurisdictions active in global trade, provides matchless insights into trends, similarities, differences and their implications. It will be welcomed by all stakeholders in the international tax community, including lawyers, taxation authorities and academics.
Download or read book Waking the Asian Pacific Co operative Potential written by Morris Altman and published by Academic Press. This book was released on 2020-06-21 with total page 413 pages. Available in PDF, EPUB and Kindle. Book excerpt: Replete with case studies, Waking the Asian Pacific Cooperative Potential applies a novel theoretical framework to aid in understanding meaningful change in cooperative firms, mutual firms, collectives, and communes, focusing in particular on the underexamined Asia Pacific region. It explores the common, albeit competing, objectives of transformational cooperatives that deliver a range of social benefits and corporative coops where the cooperative exhibits the characteristics of a competitive investor firm. The book provides examples of successful cooperatives in eleven countries across the Asia Pacific and reviews the theoretical framework of cooperatives, including issues pertaining to socio-economic, politico-legal, and domestic and international factors. Waking the Asian Pacific Co-operative Potential provides early-career researchers and graduate students with a systematic resource of cooperatives in the Asia Pacific, highlighting core lessons from case studies regarding the ideal role of cooperatives in a modern economy and on the enabling factors of the role of the state, the market potential for scale-up, the mitigation of poverty, and civil society. - Provides numerous case studies drawn from successful co-operative organizations across the Asia Pacific region - Advances a theoretical framework to help readers access and understand the reasons for co-operative success in the Asia Pacific region - Develops tools for practitioners to establish effective co-operatives and restructure them to optimal goals
Download or read book Cooperative Enterprise written by Stefano Zamagni and published by Edward Elgar Publishing. This book was released on 2010-01-01 with total page 117 pages. Available in PDF, EPUB and Kindle. Book excerpt: 'Cooperatives stem from interchanges in day-to-day life; and have the capacity to extend their reach to cover economic exchanges across time and space. They offer a complementary form of relationships to the ones economists typically study and favour. A culmination of years of research, this book quite magnificently explains and persuasively advocates a much neglected institution.' Sir Partha Dasgupta, University of Cambridge, UK This eloquent book analyses the theory of the cooperative form of enterprise from an historic perspective, whilst assessing its appeal in the current economic environment. The authors show that cooperatives are enterprises acting in harmony in the market economy, and explore the following questions: How do cooperatives achieve solidarity in keeping together elements normally considered in conflict? Why is the cooperative enterprise not as widespread as the capitalist enterprise? What is its appeal in the present conditions of crisis of the world economy? Alongside other related issues, the volume also discusses the theoretical foundations of the cooperative enterprise and offers an overview of the historical development of the cooperative movement around the world. Special reference is made to the Italian case, which is scarcely known within the international milieu. Broad in scope whilst concise in elucidation, this book will be invaluable to students enrolled in economic, social, historical and political curricula, as well as leaders of the cooperative movement. People interested in finding a practical alternative to the capitalist form of enterprise will also find this book enriching.
Download or read book Theoretical and Empirical Studies on Cooperatives written by Andrew Emmanuel Okem and published by Springer. This book was released on 2016-06-29 with total page 116 pages. Available in PDF, EPUB and Kindle. Book excerpt: The book outlines how cooperatives can be used as a tool for development and reconciliation in post-conflict contexts. This book also examines the successes and challenges for emerging and existing cooperatives in Africa, while delivering both practical lessons and insights into the theory. It presents completely new materials on the cooperative movement, against a backdrop of increasing global recognition of the roles of cooperatives and collective action in socio-economic development. Readers are invited to consider how, as an economic model that seeks to advance member collective interests, cooperatives are invaluable tools for human, economic and social development. Social and human geographers find this a remarkably impactful contribution to the literature surrounding cooperatives in Africa and cooperative theory in general. Policy experts and students also find the research informative and insightful.
Download or read book The Oxford Handbook of Mutual Co operative and Co owned Business written by Jonathan Michie and published by Oxford University Press. This book was released on 2017 with total page 705 pages. Available in PDF, EPUB and Kindle. Book excerpt: This Handbook investigates all types of 'member owned' organizations, whether consumer co-operatives, agricultural and producer co-operatives, or worker co-operatives among many others. The chapters reflect the latest academic research and thinking on each topic, as well as reporting the relevant policy debates.
Download or read book Making and Unmaking Intellectual Property written by Mario Biagioli and published by University of Chicago Press. This book was released on 2015-07-31 with total page 476 pages. Available in PDF, EPUB and Kindle. Book excerpt: Rules regulating access to knowledge are no longer the exclusive province of lawyers and policymakers and instead command the attention of anthropologists, economists, literary theorists, political scientists, artists, historians, and cultural critics. This burgeoning interdisciplinary interest in “intellectual property” has also expanded beyond the conventional categories of patent, copyright, and trademark to encompass a diverse array of topics ranging from traditional knowledge to international trade. Though recognition of the central role played by “knowledge economies” has increased, there is a special urgency associated with present-day inquiries into where rights to information come from, how they are justified, and the ways in which they are deployed. Making and Unmaking Intellectual Property, edited by Mario Biagioli, Peter Jaszi, and Martha Woodmansee, presents a range of diverse—and even conflicting—contemporary perspectives on intellectual property rights and the contested sources of authority associated with them. Examining fundamental concepts and challenging conventional narratives—including those centered around authorship, invention, and the public domain—this book provides a rich introduction to an important intersection of law, culture, and material production.
Download or read book From Dual to Cooperative Federalism written by Robert Schütze and published by Oxford University Press, USA. This book was released on 2009-10-15 with total page 428 pages. Available in PDF, EPUB and Kindle. Book excerpt: What is the federal philosophy underlying the law-making function in the European Union? Which federal model best characterizes the European Union? This book analyses and demonstrates how the European legal order evolved from a dual federalism towards a cooperative federalist philosophy.
Download or read book Legal Phases of Cooperative Associations written by Lyman Spaulding Hulbert and published by . This book was released on 1929 with total page 136 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Cooperative Development in the South China Sea written by Huaigao Qi and published by Routledge. This book was released on 2020-10-28 with total page 194 pages. Available in PDF, EPUB and Kindle. Book excerpt: Boundary disputes in the South China Sea have been a long-standing threat to peace and security in East and Southeast Asia. Without agreed definition of boundaries, provisional arrangements to develop resources in the disputed area have become the favored, and most effective, solution. Therefore, joint development between various countries has taken place in the form of ad hoc arrangements with the goal of achieving positive outcomes for all parties involved. Incorporating insights from ten authors from six countries (Brunei, China, Indonesia, Malaysia, the Philippines, and Vietnam), this book provides a comprehensive analysis of the incentives and policies to joint development in the South China Sea disputes. The authors also discuss the bottlenecks and proposed policy options. The authors ease doubts over joint development in South China Sea disputes and shed light on creative ways to promote cooperation. The book is a key reference for students and scholars in politics and international relations, Asian Studies, and maritime law.
Download or read book Pioneering Perspectives in Cooperative Learning written by Neil Davidson and published by Taylor & Francis. This book was released on 2021-03-29 with total page 285 pages. Available in PDF, EPUB and Kindle. Book excerpt: Offering first-hand insights from the early originators of Cooperative Learning (CL), this volume documents the evolution of CL, illustrating its historical and contemporary research, and highlights the personal experiences which have helped inspire and ground this concept. Each of the chapters in Pioneering Perspectives in Cooperative Learning foregrounds a key approach to CL, and documents the experiences, research, and fruitful collaborations which have shaped and driven their development. Contributions from leading scholars include Aronson, Davidson, Kagan, Johnson & Johnson, Schmuck, the Sharans, Slavin and Madden, as well as retrospective pieces on the work of Deutsch and Cohen. These chapters detail the historical development of cooperative learning, cooperation versus competition, and cover major approaches including the jigsaw classroom; complex instruction; the learning together model, and several more. Chapters include qualitative, personal, and retrospective accounts, whereby authors outline the research and theory which underpins each approach while highlighting practical strategies for classroom implementation. This text will primarily be of interest to professors, researchers, scholars, and doctorial students with an interest in the theory of learning, educational research, and educational and social psychology more broadly. Practitioners of CL with an interest in varied forms of small group learning and classroom practice, as well as those interested in the history and sociology of education, will also benefit from the volume.
