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 685 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 Negotiable Instruments Law written by John Jay Crawford and published by . This book was released on 1902 with total page 220 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book The Rules of Musical Interpretation in the Baroque Era 17th 18th Centuries Common to All Instruments written by Jean Claude Veilhan and published by . This book was released on 1979 with total page 120 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book The Negotiable Instruments Law Annotated written by Joseph Doddridge Brannan and published by . This book was released on 1920 with total page 706 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book The Negotiable Instruments Law written by James Barr Ames and published by . This book was released on 1902 with total page 96 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book The Law of Negotiable Instruments written by James Matlock Ogden and published by . This book was released on 1922 with total page 888 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book List of Original Issue Discount Instruments written by and published by . This book was released on 1991 with total page 80 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Federal Register written by and published by . This book was released on 1964-12 with total page 654 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Financial Instruments and Institutions written by Stephen G. Ryan and published by John Wiley & Sons. This book was released on 2007-04-10 with total page 616 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book is an authoritative guide to the accounting and disclosure rules for financial institutions and instruments. It provides guidance from a “fair value” perspective and demonstrates the simplest and most natural measurement basis for reporting financial instruments, as is relevant for thrifts, mortgage banks, commercial banks, and property-casualty and life insurers.

Download or read book McMaster s Commercial Cases Current Business Law from the Decisions of the Highest Courts of the Several States written by James Smith McMaster and published by . This book was released on 1908 with total page 802 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 Tracing the Roles of Soft Law in Human Rights written by Stéphanie Lagoutte and published by Oxford University Press. This book was released on 2016-11-10 with total page 353 pages. Available in PDF, EPUB and Kindle. Book excerpt: Soft law increasingly shapes and impacts the content of international law in multiple ways, from being a first step in a norm-making process to providing detailed rules and technical standards required for the interpretation and the implementation of treaties. This is especially true in the area of human rights. While relatively few human rights treaties have been adopted at the UN level in the last two decades, the number of declarations, resolutions, conclusions, and principles has grown significantly. In some areas, soft law has come to fill a void in the absence of treaty law, exerting a degree of normative force exceeding its non-binding character. In others areas, soft law has become a battleground for interpretative struggles to expand and limit human rights protection in the context of existing regimes. Despite these developments, little attention has been paid to soft law within human rights legal scholarship. Building on a thorough analysis of relevant case studies, this volume systematically explores the roles of soft law in both established and emerging human rights regimes. The book argues that a better understanding of how soft law shapes and affects different branches of international human rights law not only provides a more dynamic picture of the current state of international human rights, but also helps to unsettle and critically question certain political and doctrinal beliefs. Following introductory chapters that lay out the general conceptual framework, the book is divided in two parts. The first part focuses on cases that examine the role of soft law within human rights regimes where there are established hard law standards, its progressive and regressive effects, and the role that different actors play in the incubation process. The second part focuses on the role of soft law in emerging areas of international law where there is no substantial treaty codification of norms. These chapters examine the relationship between soft and hard law, the role of different actors in formulating new soft law, and the potential for eventual codification.

Download or read book A Compendium of the Law of Property in Land and of Conveyancing Relating to Such Property written by William Douglas Edwards and published by . This book was released on 1904 with total page 684 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Wild Law In Practice written by Michelle Maloney and published by Routledge. This book was released on 2014-03-05 with total page 429 pages. Available in PDF, EPUB and Kindle. Book excerpt: Wild Law - In Practice aims to facilitate the transition of Earth Jurisprudence from theory into practice. Earth Jurisprudence is an emerging philosophy of law, coined by cultural historian and geologian Thomas Berry. It seeks to analyse the contribution of law in constructing, maintaining and perpetuating anthropocentrism and addresses the ways in which this orientation can be undermined and ultimately eliminated. In place of anthropocentrism, Earth Jurisprudence advocates an interpretation of law based on the ecocentric concept of an Earth community that includes both human and nonhuman entities. Addressing topics that include a critique of the effectiveness of environmental law in protecting the environment, developments in domestic/constitutional law recognising the rights of nature, and the regulation of sustainability, Wild Law - In Practice is the first book to focus specifically on the practical legal implications of Earth Jurisprudence.

Download or read book Effectiveness and Impact of Corporate Average Fuel Economy CAFE Standards written by National Research Council and published by National Academies Press. This book was released on 2002-01-29 with total page 181 pages. Available in PDF, EPUB and Kindle. Book excerpt: Since CAFE standards were established 25 years ago, there have been significant changes in motor vehicle technology, globalization of the industry, the mix and characteristics of vehicle sales, production capacity, and other factors. This volume evaluates the implications of these changes as well as changes anticipated in the next few years, on the need for CAFE, as well as the stringency and/or structure of the CAFE program in future years.

Download or read book The Banking Law Journal written by Edward White and published by . This book was released on 1909 with total page 1060 pages. Available in PDF, EPUB and Kindle. Book excerpt: A journal devoted to banking law and practice for bankers and bank attorneys. Includes articles, notes on court cases, and summaries of legislation.

Download or read book American Law Reports Annotated written by and published by . This book was released on 1925 with total page 1622 pages. Available in PDF, EPUB and Kindle. Book excerpt: