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Most popular at the top

  • 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$ 168.00

    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$ 97.50

    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...

  • Die Unternehmensumwandlungby Rolf Schwedhelm

    Verlag Dr. Otto Schmidt 2012; US$ 125.50

    Der Schwedhelm ? ein Standardwerk zur Unternehmensumwandlung. Mit allen steuerrechtlichen Auswirkungen des Umwandlungssteuer-Erlasses und des 3. UmwGÄndG. Wie schon in den bisherigen Auflagen besticht auch die Neuauflage des ?Schwedhelm? durch den genialen Aufbau. Für eine jegliche nur denkbare Umwandlung von einer Rechtsform in die andere werden... more...

  • Bankvertragsrecht 1by Stefan Grundmann

    De Gruyter 2015; US$ 210.00

    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$ 98.00

    Politicians, legislators, academics, and consumer lawyers all base their regulatory interventions on a particular concept of the consumer. These proceedings of the General Concept of the Consumer conference aim to provide an up-to-date inventory of interdisciplinary and comparative foundations and to stimulate further dialogue on consumer... more...

  • Bankvertragsrecht 2by Stefan Grundmann; Moritz Renner

    De Gruyter 2015; US$ 335.00

    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$ 140.00

    In practice, syndicated loans touch upon legal boundaries, particular with respect to the provisions of credit security law. Three models have been developed to meet the requirements of credit security law while also assuring an insolvency-proof structure. This study assesses the success of each model in achieving these goals and offers... more...