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  • No. 14: Taxation of Capital Gains of Individualsby OECD Publishing

    Organisation for Economic Co-operation and Development 2006; US$ 56.00

    This report investigates policy considerations in the taxation of capital gains of individuals and design features of capital gains tax systems.  Perspectives on these are reported for 20 OECD countries.  Descriptive information on aspects of capital tax rules for gains on domestic assets of resident investors are presented in summary tables... more...

  • N.15 Encouraging Savings through Tax-Preferred Accountsby OECD Publishing

    Organisation for Economic Co-operation and Development 2007; US$ 42.00

    To boost their domestic saving rate, many OECD countries have introduced savings accounts that offer tax advantages, called tax-preferred saving accounts. This report describes and analyses various tax-preferred savings accounts, excluding pension-related accounts, in a cross-section of 11 OECD countries. Based on a comparison of results, the report... more...

  • National Corporate Law in a Globalised Marketby David Milman

    Edward Elgar Publishing 2009; US$ 40.00

    Considers how UK corporate law has been affected by the forces of globalisation. This title examines corporate law regulatory strategy in general, treatment of foreign shareholders and multinational groups, aspects of private international law and issues connected with cross border insolvency. more...

  • Verbriefungszweckgesellschaften in der Konzernbilanzby Marvin Vesper-Gräske

    De Gruyter 2014; US$ 127.44

    Special purpose entities as vehicles for securitizing assets have taken on considerable importance. BilMoG revised the regulation of the requirement for firms to issue a consolidated balance sheet as specified in § 290 HGB The model of uniform management was stricken in favor of an expansion of the concept of control. This work provides... more...

  • Eigenkapitalersetzende Gesellschaftersicherheiten und der Freistellungsanspruch der Gesellschaftby Henning Thonfeld

    Verlag Dr. Otto Schmidt 2005; US$ 74.16

    Der Freistellungsanspruch der Gesellschaft dient dazu, die Gesellschaft vor der Inanspruchnahme durch den Darlehensgeber zu schützen. Das Innenverhältnis zwischen Gesellschafter und Gesellschaft und speziell der Freistellungsanspruch stehen daher im Mittelpunkt der Untersuchung. Aber auch die Stellung des Dritten und dessen Handlungsoptionen innerhalb... more...

  • Bankvertragsrecht 1by Stefan Grundmann

    De Gruyter 2015; US$ 159.32

    The first portion of the partial volume on Bank Contract Law elucidates the legal framework for the banking business. It discusses the fundamentals of regulatory law, examines institutions and institutional groups, and addresses the fundamentals of business administration for banks. The second portion focuses on the overall bank-customer relationship.... more...

  • Verbraucherleitbilderby Fabian Klinck; Karl Riesenhuber

    De Gruyter 2015; US$ 74.32

    Politik, Gesetzgebung, Wissenschaft, aber auch die Rechtsanwender gehen bei ihrer Arbeit von einem bestimmten Verbraucherleitbild aus. Ziel der Tagung - und der daran anschließenden Publikation der Tagungsbeiträge - ist es, auf interdisziplinärer und vergleichender Grundlage eine aktuelle Bestandsaufnahme zu liefern und den intra- und... more...

  • Bankvertragsrecht 2by Stefan Grundmann; Moritz Renner

    De Gruyter 2015; US$ 243.31

    The just published second partial volume on Banking Contract Law (HGB) covers the two principal aspects of commercial banking ? namely, payment transactions and lending. The commentaries place special emphasis on thinking that is based on underlying European and ?to some extent ? international normative standards while also taking into account transnational... more...

  • Akzessorische Kreditsicherheiten im Rahmen von syndizierten Kreditenby Magnus Bleifeld

    De Gruyter 2015; US$ 106.19

    Die Unternehmensfinanzierung mittels syndizierter Kredite wirft juristische Fragen, insb. zum Kreditsicherungs- und Insolvenzrecht, auf. Zur Lösung sind in der Praxis drei Modelle entwickelt worden, die sowohl kreditsicherungsrechtlichen Vorgaben entsprechen als auch eine insolvenzfeste Struktur herstellen sollen. In dieser Arbeit wird... more...

  • 50 Jahre Aktiengesetzby Holger Fleischer; Jens Koch; Bruno Kropff; Marcus Lutter

    De Gruyter 2016; US$ 84.94

    On the 50 th anniversary of the German Stock Corporation Act, which was originally ratified in 1965, leading legal scholars met at the birthplace of the law in Bonn to discuss current pressing challenges in this area of law. The results of the discussion, assembled in these conference proceedings, extend far beyond the confines of stock... more...