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 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 Research Handbook on Soft Law written by Mariolina Eliantonio and published by Edward Elgar Publishing. This book was released on 2023-11-03 with total page 471 pages. Available in PDF, EPUB and Kindle. Book excerpt: This pioneering Research Handbook provides an in-depth scholarly overview of the field of soft law, exploring the scope of current thinking in the field as well as proposing future pathways for soft law research. Through theoretical and empirical analyses by established voices in the field, the Research Handbook offers important insights and much-needed clarity into the dynamic and complex nature of soft law. This title contains one or more Open Access chapters.
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 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 International Investment Law written by Tarcisio Gazzini and published by Martinus Nijhoff Publishers. This book was released on 2012-08-22 with total page 363 pages. Available in PDF, EPUB and Kindle. Book excerpt: Transnational investment involves a variety of actors (States, public and private legal entities, and natural persons) whose relationships are governed by rules and legal instruments belonging to different legal systems. This book provides a systematic study of the sources of rights and obligations in the field of transnational investment, and their coordination and interaction. It focuses primarily on the network of over 3,000 Bilateral Investment Treaties, international investment contracts, customary international law, the main multilateral treaties, national legislation, international case law and general principles of law. The book, firmly based on State practice, arbitral awards and national decisions, is indispensable to fully appraise the nature and content of the claims of private investors as well as to identify the law applicable in investment arbitration.
Download or read book The Legal Effects of EU Soft Law written by Petra L. Láncos and published by Edward Elgar Publishing. This book was released on 2023-07-01 with total page 269 pages. Available in PDF, EPUB and Kindle. Book excerpt: This incisive book evaluates the legal effects of soft law, its foundations and how they behave in some of the most innovative areas of EU law. Combining theory, language and sectoral insights, this comprehensive review uses case studies to shed new light on the three core areas of soft law.
Download or read book International Law written by Donald Rothwell and published by Cambridge University Press. This book was released on 2014 with total page 919 pages. Available in PDF, EPUB and Kindle. Book excerpt: International Law: Cases and Materials with Australian Perspectives is the authoritative textbook for Australian international law students. Written by a team of experts, it examines how international law is developed, implemented and interpreted, and features comprehensive commentary throughout. All core areas of the law are covered, with chapters on human rights, law of the sea, international environmental law and enforcement of international law. Cases and treaties are dissected to highlight the key principles, rules and distinctive learning points. This new edition has been thoroughly updated in line with recent developments in the field and includes a new chapter on the use of force, as well as expanded content on the enforcement of international law, including sanctions, law enforcement against pirates and the 2011 Libyan conflict. International Law provides clear and rigorous analysis and is an indispensable resource for law students. Donald R. Rothwell is Professor of International Law at the ANU College of Law at the Australian National University. Stuart Kaye is Professor of Law and Director at the Australian National Centre for Ocean Resources and Security at the University of Woollongong. Afshin Akhtarkhavari is Associate Professor and Reader in Law at the Griffith Law School. Ruth Davis is Lecturer in Law in the Faculty of Law, Humanities and the Arts at the University of Woollongong.
Download or read book The Future of Cross border Insolvency written by Irit Mevorach and published by Oxford University Press. This book was released on 2018 with total page 321 pages. Available in PDF, EPUB and Kindle. Book excerpt: A fresh and insightful guide to post-financial crisis cross-border insolvency, this book interrogates the current regime and sets out a framework for improving its future. In recent decades, and especially since the global financial crisis, a number of important initiatives have focused on developing the mechanisms for managing the insolvency of multinational enterprises and financial institutions. The book considers the effectiveness of the current system and identifies the gaps that could be bridged by adopting certain strategies and tools, to improve the system further. The book first discusses the theoretical debate regarding cross-border insolvency and surveys the strengths and weaknesses of the prevailing method-modified universalism-in its application to both commercial entities and financial institutions, consequently identifying a single set of emerging norms. The book argues that adhering to these norms more robustly would enhance global welfare and produce the best outcomes for businesses and institutions. By drawing upon sources from international law as well as behavioural and economic theory, the book offers a blueprint for meeting the demands of future cross-border insolvencies. It considers how to translate modified universalism into binding international law and how to choose the right instrument for cross-border insolvency as well as the impact that instrument design has on decisions and choices. It explores how to encourage compliance and proposes mechanisms that could potentially overcome, or at least take into account, behavioural biases in decision-making.
Download or read book International Organizations and the Law of the Sea written by Netherlands Institute for the Law of the Sea and published by Martinus Nijhoff Publishers. This book was released on 1989-05-01 with total page 834 pages. Available in PDF, EPUB and Kindle. Book excerpt: Now in its 18th year, the NILOS Documentary Yearbook provides the reader with an excellent collection of documents related to ocean affairs and the law of the sea, issued each year by organizations, organs and bodies of the United Nations system. Documents of the UN General Assembly and Security Council, Meeting of States Parties to the UN Law of the Sea Convention, CLCS, ISBA, ITLOS, Follow-ups to the UN Fish Stocks and Small Island States Conferences, WSSD, ECOSOC, UNEP and UNCTAD are reproduced first, followed by the documents of FAO, IAEA, IMO and UNESCO/IOC. As in the previous volumes, documents which were issued in the course of 2002 are reproduced while other relevant documents are listed. The NILOS Documentary Yearbook has proved to be of invaluable assistance in facilitating access of the international community of scholars and practitioners in ocean affairs and the law of the sea to essential documentation. The entry of the 1982 UN Law of the Sea Convention into force in 1994 and of the Part XI Agreement in 1996, as well as of the UN Fish Stocks Agreement in 2001, coupled with the ongoing follow-up to review of the UNCED Agenda 21 by the 2002 Johannesburg World Summit, make continuation of this assistance of particular significance in the years to come. The members of the Yearbook's Advisory Board are: Judges Abdul Koroma and Shigeru Oda of the ICJ, UNDOALOS Director Dr. Vladimir Golitsyn, ITLOS President Dolliver Nelson and Judges Thomas Mensah and Tullio Treves, as well as Rosalie Balkin, Edward Brown, Bernard Oxman and Shabtai Rosenne.
Download or read book Biological Diversity Conservation and the Law written by Cyrille de Klemm and published by IUCN. This book was released on 1993 with total page 330 pages. Available in PDF, EPUB and Kindle. Book excerpt: Covers the full spectrum of legal mechanisms available for conserving biodiversity. Part 1 discusses the scope of state powers to conserve wild species and habitats, legal mechanisms for controlling taking, procedures for listing species in need of conservation measures, mechanisms for controlling trade and the challenges of enforcement. Part 2 covers area-based conservation at local and national level, as well as in transfrontier protected areas and areas beyond national jurisdiction. It discusses public ownership, voluntary agreements, and regulatory measures and looks at a number of innovative instruments, planning controls, incentives and disincentives.
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 International Investment Law and Soft Law written by Andrea K. Bjorklund and published by Edward Elgar Publishing. This book was released on 2012-01-01 with total page 345 pages. Available in PDF, EPUB and Kindle. Book excerpt: This important book examines the development of soft law instruments in international investment law and the feasibility of a 'codification' of the present state of this field of international economic law. It draws together the views of international experts on the use of soft law in international law generally and in discrete fields such as WTO, commercial, and environmental law. The book assesses whether investment law has sufficiently coalesced over the last 50 years to be 'codified' and focuses particularly on topical issues such as most-favoured-nation treatment and expropriation. This timely book will appeal to academics interested in the development of international law and legal theory, to those working in investment law, Government investment treaty negotiators and arbitration practitioners.
Download or read book International Investment Law written by Hélène Ruiz Fabri and published by Bloomsbury Publishing. This book was released on 2022-05-19 with total page 704 pages. Available in PDF, EPUB and Kindle. Book excerpt: Written by leading experts in the field, this collection offers a critical and comparative analysis of the existing case law on international investment law. The book makes a topical contribution to the existing literature, showing most notably that: (1) international investment law has a longer history than that generally considered and that this history is fundamental to understanding its development; (2) international investment law is crafted today by a large number of actors. These include not only investment arbitrators, but also a variety of international and national courts and tribunals; and (3) the literature and case law in languages other than English and from different legal cultures is essential to grasp the essence of the development of the topic. This book brings together more than 40 experts from different countries and legal traditions and combines conceptual analysis and archival investigation of landmark case law to provide the reader with a fresh and innovative understanding of the breadth of international investment law.
Download or read book Principles of European Insurance Contract Law A Model Optional Instrument written by Project Group Restatement of European Insurance Contract Law and published by Walter de Gruyter. This book was released on 2011-05-31 with total page 161 pages. Available in PDF, EPUB and Kindle. Book excerpt: Following the publication of the Principles of European Insurance Contract Law (PEICL) in 2009, there has been significant political and academic discussion on their possible use as an optional instrument. Experts' views on this topic were exchanged at a conference held in Vienna in January 2010. The distinguished speakers represented European politics, legal science, insurance industry, insurance intermediaries and consumers. These independent experts, who were not involved in drafting the PEICL, presented their critical, unbiased opinions on the project. This volume presents the proceedings of the Vienna conference. It also includes a postscript in commemoration of the late Professor Dr. Fritz Reichert-Facilides, whose visionary ideas led to the creation of the Project Group "Restatement of European Insurance Contract Law" and to the drafting of the PEICL.
