Kategoria BISAC: Law >> Business & Financial

This book analyses the various ways in which intellectual property (IP) operates in relation to innovation activity. It reflects on the -classical- issues of the IP system related to the necessity of protecting risky and often costly investments undertaken by firms and others players involved in the innovation process. Beyond this, it stresses the numerous challenges addressed by contemporary technological and societal change, especially in a world where the digital revolution is rapidly transforming the way in which innovation is organized. In this context, the new corporate IP and...

Das Buch untersucht die auergewohnlichen Belastungen im Steuerrecht gem. 33 EStG. Der Autor betrachtet, welcher private Aufwand zwangslaufig ist, dass er im Hinblick auf das subjektive Nettoprinzip im Rahmen des 33 EStG berucksichtigt werden muss. Er legt hierbei den unbestimmten Tatbestand des 33 EStG aus und analysiert die Rechtsprechung des BFH. Er untersucht das Verhaltnis der Rechtsprechung zum subjektiven Nettoprinzip, zeigt Rechtsprechungsanderungen des BFH in den letzten Jahren auf und arbeitet Strukturen und Systembruche heraus. Der Autor kommt zu dem Ergebnis, dass eine...

Die Studie schliet eine Forschungslucke, indem sie umfassend die aktienrechtlichen Risikomanagementpflichten von Vorstand und Aufsichtsrat im Umgang mit Liquiditatsrisiken untersucht. Sie umfasst auch die aktienrechtlichen Pflichten bei einer Delegation von liquiditatsrisikobehafteten Geschaftsaktivitaten und -prozessen. Ausgangspunkt ist die Rechtsprechung, die im Nachgang zur Finanzkrise der Jahre 2007-2009 ergangen ist. Im Weiteren geht der Autor den Fragen nach, ob, unter welchen Voraussetzungen und in welchem Umfang die bankaufsichtsrechtlichen Regelungen zur Sicherstellung der...

Due to the global influence of the shareholder-centered model of the US, both China and the EU have taken more measures to protect minority shareholders. In this respect, the representation of minority shareholders on the board, in particular the system of cumulative voting which was originally designed by the US to protect minority shareholders, has become a frequently-discussed issue in China and the EU. This study of comparative law is based upon the comparison of the attitudes among the US, China and the EU towards cumulative voting. By analyzing some empirical investigations and...

Volume 11 explains investment banking in a broad sense, including its European and international dimensions. In addition to overviews of various areas - including, for example, emissions trading - it focuses primarily on commentaries on the following individual laws: WpHG German Securities Trading Act] (now including the MM-VO and EMIR Market Abuse Directive and European Market Infrastructure Regulation]), BorsG Stock Exchange Act] WpProspG Securities Prospectus Act], WpUG Security and Takeover Act], DepotG Security Deposit Act]. The commentary and some presentations of individual...

The Changing Face of Corruption in the Asia Pacific: Current Perspectives and Future Challenges is a contemporary analysis of corruption in the Asia-Pacific region. Bringing academicians and practitioners together, contributors to this book discuss the current perspectives of corruption's challenges in both theory and practice, and what the future challenges will be in addressing corruption's proliferation in the region.

• Includes viewpoints from both practitioners and academic contributors on corruption in the Asia Pacific region
• Offers a strong theoretical...

The over-the-counter (OTC) derivatives market has captured the attention of regulators after the Global Financial Crisis due to the risk it poses to financial stability. Under the post-crisis regulatory reform the concentration of business, and risks, among a few major players is changed by the concentration of a large portion of transactions in the new market infrastructures, the Central Counterparties (CCPs).

This book, for the first time, analyses the regulatory response of the United Kingdom, the largest centre of OTC derivatives transactions, and highlights its shortcomings....

The One-China Policy: State, Sovereignty, and Taiwan's International Legal Status examines the issue from the perspective of international law, also suggesting a peaceful solution. The book presents two related parts, with the first detailing the concept of the State, the theory of sovereignty, and their relations with international law. The second part of the work analyzes the political status of the Republic of China in Taiwan and the legal status of the island of Taiwan in international law. Written by a leading international expert in international law, this book provides...