Liechtenstein S Uncertain Foundations
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Developments In Foundation Law In Europe
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Author : Chiara Prele
language : en
Publisher: Springer
Release Date : 2014-07-17
Developments In Foundation Law In Europe written by Chiara Prele and has been published by Springer this book supported file pdf, txt, epub, kindle and other format this book has been release on 2014-07-17 with Law categories.
This book deals with foundation law in various European countries. It sums up contributions from the most outstanding experts in foundation law in fourteen countries. These are either civil law or common law, and their socio-economical situation is considerably different. Despite the outstanding differences in each country, foundations have been growing in number and importance all over Europe in the last decades. Political, economical and social changes occurred in various European countries increased foundations' role. The need to focus on foundations' laws and regulations arose in many States for different reasons. The contributions in this book focus in particular on the recent development of foundation law, on the evolution foundations have undergone in recent years and on trends in law.
Private Foundations Law Practice
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Author : John Goldsworth
language : en
Publisher: Lulu.com
Release Date : 2011
Private Foundations Law Practice written by John Goldsworth and has been published by Lulu.com this book supported file pdf, txt, epub, kindle and other format this book has been release on 2011 with Law categories.
Private Foundations: Law and Practice is unique; it is the first book to examine and provide guidance on the characteristics of this innovative personal investment vehicle. Superficially, private foundations are sometimes referred to as an incorporated trust or as a company without shareholders. This book will show that these are dangerous approximations. Private foundations, derived from the civil law foundation, a structure of ancient origin, are worthy of a dedicated textbook. Whilst founded on a common basic idea, private foundations show important variations in each jurisdiction in which they have been introduced by legislation. The author has many years experience in designing, applying and regulating structures in international investment and lecturing on the law and practice of trusts, private foundations and related topics, academically and to commercial clients.
Passing Wealth On Death
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Author : Alexandra Braun
language : en
Publisher: Bloomsbury Publishing
Release Date : 2016-07-28
Passing Wealth On Death written by Alexandra Braun and has been published by Bloomsbury Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2016-07-28 with Law categories.
Wealth can be transferred on death in a number of different ways, most commonly by will. Yet a person can also use a variety of other means to benefit someone on death. Examples include donationes mortis causa, joint tenancies, trusts, life-insurance contracts and nominations in pension and retirement plans. In the US, these modes of transfer are grouped under the category of 'will-substitutes' and are generally treated as testamentary dispositions. Much has been written about the effect of the use of will-substitutes in the US, but little is generally known about developments in other jurisdictions. For the first time, this collection of contributions looks at will-substitutes from a comparative perspective. It examines mechanisms that pass wealth on death across a number of common law, civil law and mixed legal jurisdictions, and explores the rationale behind their use. It analyses them from different viewpoints, including those of owners of businesses, investors, as well as creditors, family members and dependants. The aims of the volume are to show the complexity and dynamics of wealth transfers on death across jurisdictions, to identify patterns between jurisdictions, and to report the attitudes towards the different modes of transfer in light of their utility and the potential frictions they give rise to with policies and principles underpinning current laws.
Asset Protection Planning Guide
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Author : Barry S. Engel
language : en
Publisher:
Release Date : 2000
Asset Protection Planning Guide written by Barry S. Engel and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2000 with Debtor and creditor categories.
Uncertain Hazards
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Author : Sylvia Noble Tesh
language : en
Publisher: Cornell University Press
Release Date : 2000
Uncertain Hazards written by Sylvia Noble Tesh and has been published by Cornell University Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2000 with Medical categories.
Drawing on interviews with activists and social movement theory in her analysis of the social construction of environmentalism, Tesh (political science, Yale U.) balances the views that such political- ethical activists are naive about science and that science fails to support their concerns about such hazards as pollution. She attributes this disconnect to changing "pre-environmentalist" ideas about nature informing relevant health research. Annotation copyrighted by Book News Inc., Portland, OR
How To Form Your Own Tax Haven Company Privately
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Author : S. Clark Thomas
language : en
Publisher: Fort Erie, Ont. : Euro Financial Pub.
Release Date : 1981
How To Form Your Own Tax Haven Company Privately written by S. Clark Thomas and has been published by Fort Erie, Ont. : Euro Financial Pub. this book supported file pdf, txt, epub, kindle and other format this book has been release on 1981 with Tax havens categories.
Tax Havens
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Author : Ronen Palan
language : en
Publisher: Cornell University Press
Release Date : 2013-04-15
Tax Havens written by Ronen Palan and has been published by Cornell University Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013-04-15 with Business & Economics categories.
From the Cayman Islands and the Isle of Man to the Principality of Liechtenstein and the state of Delaware, tax havens offer lower tax rates, less stringent regulations and enforcement, and promises of strict secrecy to individuals and corporations alike. In recent years government regulators, hoping to remedy economic crisis by diverting capital from hidden channels back into taxable view, have undertaken sustained and serious efforts to force tax havens into compliance.In Tax Havens, Ronen Palan, Richard Murphy, and Christian Chavagneux provide an up-to-date evaluation of the role and function of tax havens in the global financial system—their history, inner workings, impact, extent, and enforcement. They make clear that while, individually, tax havens may appear insignificant, together they have a major impact on the global economy. Holding up to $13 trillion of personal wealth—the equivalent of the annual U.S. Gross National Product—and serving as the legal home of two million corporate entities and half of all international lending banks, tax havens also skew the distribution of globalization's costs and benefits to the detriment of developing economies.The first comprehensive account of these entities, this book challenges much of the conventional wisdom about tax havens. The authors reveal that, rather than operating at the margins of the world economy, tax havens are integral to it. More than simple conduits for tax avoidance and evasion, tax havens actually belong to the broad world of finance, to the business of managing the monetary resources of individuals, organizations, and countries. They have become among the most powerful instruments of globalization, one of the principal causes of global financial instability, and one of the large political issues of our times.
Classifying Entities And The Meaning Of Tax Transparency
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Author : Michael McGowan
language : en
Publisher: Kluwer Law International B.V.
Release Date : 2023-01-10
Classifying Entities And The Meaning Of Tax Transparency written by Michael McGowan and has been published by Kluwer Law International B.V. this book supported file pdf, txt, epub, kindle and other format this book has been release on 2023-01-10 with Law categories.
Imposing UK tax on an entity or those linked to it involves understanding what kind of entity is being dealt with, especially when it is formed outside the UK. Is it a company, a partnership, a trust or something else? This often involves considering whether the entity is ‘tax transparent’ and if so, what that means. While of great importance, the UK tax rules for classifying entities are notoriously vague, as is the UK meaning of ‘tax transparency’. This book breaks new ground by exploring these topics comprehensively, in a world which is well aware of the problems created by entity classification mismatches. In so doing, it addresses, with emphasis on UK tax law, issues such as: the meaning of a ‘partnership’ and a ‘trust’; what is meant and is not meant by ‘tax transparency’, across a range of taxes and situations; how tax treaties have dealt with entity classification questions and related ‘transparency’ issues; how entity classification questions are impacted by EU law; and how the UK approach could be improved, policy-wise and practically, without facilitating tax avoidance. The book compares in detail the UK entity classification approach with that of the US, the Netherlands and France. Appendices consider the unusual UK capital gains tax treatment of partnerships, as well as the special transparency rules which can apply where a partnership is party to loans or derivative contracts, or owns intangible assets. Questions of entity classification and tax transparency are of fundamental importance in any mature tax system and especially in a globalised economy. This book unlocks those questions for both academics and practitioners.
The Conceptual Foundations Of Transitional Justice
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Author : Colleen Murphy
language : en
Publisher: Cambridge University Press
Release Date : 2017-04-19
The Conceptual Foundations Of Transitional Justice written by Colleen Murphy and has been published by Cambridge University Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017-04-19 with Law categories.
This accessible book analyses transitional justice and discusses how it differs from retributive, corrective, and distributive justice.
Fact Finding Without Facts
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Author : Nancy A. Combs
language : en
Publisher: Cambridge University Press
Release Date : 2010-07-30
Fact Finding Without Facts written by Nancy A. Combs and has been published by Cambridge University Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2010-07-30 with Law categories.
Fact-Finding Without Facts explores international criminal fact-finding - empirically, conceptually, and normatively. After reviewing thousands of pages of transcripts from various international criminal tribunals, the author reveals that international criminal trials are beset by numerous and severe fact-finding impediments that substantially impair the tribunals' ability to determine who did what to whom. These fact-finding impediments have heretofore received virtually no publicity, let alone scholarly treatment, and they are deeply troubling not only because they raise grave concerns about the accuracy of the judgments currently being issued but because they can be expected to similarly impair the next generation of international trials that will be held at the International Criminal Court. After setting forth her empirical findings, the author considers their conceptual and normative implications. The author concludes that international criminal tribunals purport a fact-finding competence that they do not possess and, as a consequence, base their judgments on a less precise, more amorphous method of fact-finding than they publicly acknowledge.