Download or read book Successions internationales aspects de droit fiscal written by Sibilla Giselda Cretti and published by . This book was released on 2012 with total page 250 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Recueil Des Cours Collected Courses 1969 written by Academie De Droit International De La Ha and published by Martinus Nijhoff Publishers. This book was released on 1970-12-01 with total page 610 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Academy is a prestigious international institution for the study and teaching of Public and Private International Law and related subjects. The work of the Hague Academy receives the support and recognition of the UN. Its purpose is to encourage a thorough and impartial examination of the problems arising from international relations in the field of law. The courses deal with the theoretical and practical aspects of the subject, including legislation and case law. All courses at the Academy are, in principle, published in the language in which they were delivered in the "Collected Courses of the Hague Academy of International Law .
Download or read book International Tax written by Michael Honiball and published by Siber Ink. This book was released on 2011-03-15 with total page 908 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book is not merely a new edition, but a complete and significantly expanded rewrite. It comprises over 900 pages of expert and in-depth exposition of this complex subject that has become so important in the modern global economy. Already established over four previous editions as the pre-eminent work on the subject it is a 'must-own book' for all students and practitioners of tax, whether from a legal, business or accounting perspective. Professor Lynette Olivier and Michael Honiball are without peer in their understanding and clarity in this highly specialised field. Five new chapters have been added on: Taxation of individuals; Taxation of Companies and Dividends; Taxation of Partnerships; Cross-border VAT; and Interpretation of Statutes.
Download or read book International Taxation of Trust Income written by Mark Brabazon and published by Cambridge University Press. This book was released on 2022-06-30 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: In International Taxation of Trust Income, Mark Brabazon establishes the study of international taxation of trust income as a globally coherent subject. Covering the international tax settings of Australia, New Zealand, the UK, and the US, and their taxation of grantors/settlors, beneficiaries, trusts, and trust distributions, the book identifies a set of principles and corresponding tax settings that countries may apply to cross-border income derived by, through, or from a trust. It also identifies international mismatches between tax settings and purely domestic design irregularities that cause anomalous double- or non-taxation, and proposes an approach to tax design that recognises the policy functions (including anti-avoidance) of particular rules, the relative priority of different tax claims, the fiscal sovereignty of each country, and the respective roles of national laws and tax treaties. Finally, the book includes consideration of BEPS reforms, including the transparent entity clause of the OECD Model Tax Treaty.
Download or read book Bulletin for International Fiscal Documentation written by and published by . This book was released on 2001 with total page 718 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Passing Wealth on Death written by Alexandra Braun and published by Bloomsbury Publishing. This book was released on 2016-07-28 with total page 403 pages. Available in PDF, EPUB and Kindle. Book excerpt: Wealth can be transferred on death in a number of different ways, most commonly by will. Yet a person can also use a variety of other means to benefit someone on death. Examples include donationes mortis causa, joint tenancies, trusts, life-insurance contracts and nominations in pension and retirement plans. In the US, these modes of transfer are grouped under the category of 'will-substitutes' and are generally treated as testamentary dispositions. Much has been written about the effect of the use of will-substitutes in the US, but little is generally known about developments in other jurisdictions. For the first time, this collection of contributions looks at will-substitutes from a comparative perspective. It examines mechanisms that pass wealth on death across a number of common law, civil law and mixed legal jurisdictions, and explores the rationale behind their use. It analyses them from different viewpoints, including those of owners of businesses, investors, as well as creditors, family members and dependants. The aims of the volume are to show the complexity and dynamics of wealth transfers on death across jurisdictions, to identify patterns between jurisdictions, and to report the attitudes towards the different modes of transfer in light of their utility and the potential frictions they give rise to with policies and principles underpinning current laws.
Download or read book Double Taxation and International Fiscal Cooperation written by Edwin Robert Anderson Seligman and published by . This book was released on 1928 with total page 224 pages. Available in PDF, EPUB and Kindle. Book excerpt: English version of "La double imposition et la coopération fiscale internationale", a series of lectures in French at the Académie de Droit International in The Hague in the summer of 1927. The chapters deal with: How the problem arose; The actual difficulties; The earlier attempts at solution; The various kinds of taxes; Situs, source, or origin versus domicile in relation to benefit and ability; The Committee of Economic Experts; The Committee of Technical Experts.
Download or read book Inheritance and Wealth Tax Aspects of Emigration and Immigration of Individuals written by International Fiscal Association. Congress and published by Kluwer Law International B.V.. This book was released on 2003-01-01 with total page 78 pages. Available in PDF, EPUB and Kindle. Book excerpt: Papers presented at a seminar held in Oslo in 2002 during the 56th congress of the International Fiscal Association. Includes articles on the income tax treatment of transfers of residence by individuals.
Download or read book Collected courses of the Hague Academy of International Law written by Hague Academy of International Law and published by . This book was released on 1970 with total page 614 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Tax Notes International written by and published by . This book was released on 1989 with total page 724 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Le droit international priv de la famille l preuve des conventions internationales written by Academie de Droit International de la Haye and published by Martinus Nijhoff Publishers. This book was released on 1995-03-24 with total page 404 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Academy is an institution for the study and teaching of public and private international law and related subjects. Its purpose is to encourage a thorough and impartial examination of the problems arising from international relations in the field of law. The courses deal with the theoretical and practical aspects of the subject, including legislation and case law. All courses at the Academy are, in principle, published in the language in which they were delivered in the "Collected Courses of the" "Hague Academy of International Law." This volume containes: Le droit international prive de la famille a l'epreuve des conventions internationales, par Y. LEQUETTE, professeur a l'Universite de Paris II; Techniques of International Law by W. RIPHAGEN, Professor Emeritus at the Erasmus University, Rotterdam. To access the abstract texts for this volume please click here
Download or read book International Double Taxation of Estates and Inheritance written by Wolfe D. Goodman and published by London : Butterworths. This book was released on 1978 with total page 304 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Guide to Foreign and International Legal Citations written by and published by . This book was released on 2006 with total page 300 pages. Available in PDF, EPUB and Kindle. Book excerpt: "Formerly known as the International Citation Manual"--p. xv.
Download or read book Company Law and the Law of Succession written by Susanne Kalss and published by Springer. This book was released on 2015-10-21 with total page 409 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book is one of the first to link company law to the law of succession by concentrating on family businesses. It shows that, to understand the legal framework underlying the daily operations of family businesses, one needs legal analysis, empirical data, psychological and sociological knowledge. The book works on the premise that, since many businesses have been founded by families, practitioners need to develop an understanding of the legal background of such businesses and build up experience to be able to create contracts, trusts, foundations and other legal mechanisms to give shape to systems and procedures for the transfer of shares and control within the family. Comparing the national legal order, techniques, and mechanisms in a range of countries, the book examines parallel developments in these fields of law across the world. Finally, it demonstrates the room for companies, shareholders and the members of a family to develop individual solutions within the legal framework for transferring businesses and shares to the next generation.
Download or read book International Review of Administrative Sciences written by and published by . This book was released on 1985 with total page 438 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Private Enforcement of Competition Law in Europe written by Rafael Amaro and published by Bruylant. This book was released on 2021-06-10 with total page 353 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book introduces the reader to key legal provisions and case-law related to the procedural and substantive issues that may arise in damages litigation for breach of anti-competitive agreements and abuses of a dominant position prohibitions. For the past decade, academic publications have focused on the proposal for a Directive on damages actions, then the Directive 2014/104/EU of 26 November 2014 itself, and finally the transposition texts. However, this understandable interest should not lead to overlook the fact that the Directive has been applied very little until now. This is mainly due to its application ratione temporis. In addition to the fact that Member States only transposed the Directive between the end of 2016 and 2018, Article 22 of the Directive provides that the substantive rules contained in the Directive cannot be applied to infringements subsequent to the national laws transposing them, while the procedural rules of the Directive apply to proceedings commenced on or after 26 December 2014. Thus, it is prior domestic law that continues to govern the vast majority of cases before national courts in the “Pre-Directive era.” In addition, a number of issues of the utmost importance have not been addressed by the Directive, such as questions of international jurisdiction or the quantification of “interests.” For these reasons, it seemed necessary not to limit this book to commenting on the Directive, important as it is, but to go beyond it. Directed by Rafael Amaro, this book contains the contributions from leading academics, attorneys, jurists and economists in the field of the private enforcement of competition law. It is composed of thematic chapters dealing with matters such as applicable law in international litigation, limitation, quantification of damages, from both a European Union and a national perspective, as well as national chapters presenting the state of play in several European States.
Download or read book Recueil Des Cours Volume 89 1956 I written by Acadimie de Droit International de La Haye and published by Martinus Nijhoff Publishers. This book was released on 1968-12-01 with total page 736 pages. Available in PDF, EPUB and Kindle. Book excerpt:
