Kategoria BISAC: Law >> Taxation

Tax policies generate considerable debate among the public, policymakers, and scholars. These disputes have grown more heated in the United States as the incomes of the wealthiest 1 percent and the rest of the population continue to diverge. This important volume enhances understanding of the implications of taxation on behavior and social outcomes by having...

The Rating and Council Tax Pocket Book is a concise, practical guide to the legal and practical issues surrounding non-domestic rates and council tax. An essential tool for busy tax collection practitioners in local authorities and private practice, it will also be suitable for a range of non-specialist property professionals who may have to deal with rates and council tax matters as part of their practice.

This handy pocket guide is accessible to specialist and non-specialist alike, covering everything from key concepts through to liability, exemptions, procedure and...

The book explains the principles and practice of Hong Kong taxation law with relevant Court and Board of Review decisions and contains numerous practical examples. The current edition includes...

This book examines corruption in public procurement in three Member States of the EU, reviewing their different approaches to combating corruption, and the extent to which the transparency principle is applied in their procurement systems. The focus of the work is on the contrast between the unsuccessful procurement legislation of a relatively young Member State (Bulgaria) and its attempt to curb corruption by expanding the scope of application of the transparency principle, and two examples of procurement systems where corruption is limited adequately, without an excess of information...

Die vorliegende Arbeit untersucht die Umsetzung der auf dem G20-Gipfel im April 2009 in London beschlossenen Manahmen zur Verhinderung und Bewaltigung von Bankenkrisen in konkrete anwendbare Normen. Das Werk stellt damit die sogenannten Systeme des "Fruhzeitigen Eingreifens" und der "Abwicklung" von Kreditinstituten aus europaischer, deutscher, britischer und russischer Sicht vor. Dabei werden auch historische Bezuge hergestellt und Erfahrungen mit entsprechenden Regelungen betrachtet. Auf europaischer Ebene steht die Bankensanierungs- und Abwicklungsrichtlinie (BRRD) im Fokus. Aus...

Shareholder liability was once discussed only in terms of liability for the debts of the corporation in which the shareholders hold interest. That is now a shifting scene, influenced in the main by the emergence of shareholder activism and derivative litigation, with its attendant increase of risk for officers and directors, and -fee shifting- provisions in corporate bylaws, allowing corporations to seek legal fees from unsuccessful shareholder plaintiffs.

In this edition of the Comparative Law Yearbook for International Business, practitioners from 10 jurisdictions examine...