Choose an application

• Reference Manager
• EndNote
• RefWorks (Direct export to RefWorks)

Commercial law. Economic law (general) --- handelsrecht --- Belgium

Choose an application

• Reference Manager
• EndNote
• RefWorks (Direct export to RefWorks)

Should laws be made in courts or in parliaments? Orlin Yalnazov proposes a new approach to the problem. He conceptualizes law as an information product, and law-making as an exercise in production. Law-making has inputs and outputs, and technology is used to transform one into the other. Law may, depending on input and technology, take on different forms: it can be vague or it can be certain. The ‘technologies’ between which we may choose are precedent and statute. Differences between the two being sizeable, our choice has significant repercussions for the cost of the input and the form of the output. The author applies this framework to several problems, including the comparison between the common and the civil law, comparative civil procedure, and EU law. Perhaps most critically, he offers a critique of the ‘efficiency of the common law’ hypothesis. Contents Two Types of Legal Uncertainty Economics of the Fact-Law Distinction Fact, Law, and Legal Change Remoteness in Contract Metarules versus Metastandards Precedent in the Civil and Common Law Target Groups Researchers, students, and practitioners in the fields of law, economics, and legal philosophy The Author Orlin Yalnazov was born in Varna. He holds a PhD in Law & Economics, awarded jointly by Erasmus Universiteit Rotterdam, Universität Hamburg, and Universitá di Bologna, as well as an LLM from the University of Cambridge and an LLB from Durham University. He works at the University of Hull.

Commercial law. Economic law (general) --- economisch recht

Choose an application

• Reference Manager
• EndNote
• RefWorks (Direct export to RefWorks)

This book provides a comprehensive analysis of the rules governing the taxation of permanent establishments as implemented in the OECD Model Tax Convention and German national tax law. Deviations between the OECD approach and the German approach are identified and modifications to the rules as a result of the Base Erosion and Profit Shifting (BEPS) project are examined. Moreover, challenges imposed to the PE concept as a result of the digitalisation of the economy are identified and discussed. Against this background, the Pillar One Blueprint proposing a long-term solution to overcome the tax challenges arising from the digitalisation of the economy is presented and assessed against widely accepted overarching principles of tax policy. About the author Sven Hentschel is a research associate at the Chair of Business Taxation (Prof. Dr. Gerhard Kraft) at the Martin-Luther-University Halle-Wittenberg. His research focuses on international business taxation and transfer pricing.

Commercial law. Economic law (general) --- economisch recht

Choose an application

• Reference Manager
• EndNote
• RefWorks (Direct export to RefWorks)

Law --- General and Others --- Commercial law. Economic law (general)

Choose an application

• Reference Manager
• EndNote
• RefWorks (Direct export to RefWorks)

Commercial law. Economic law (general) --- handelsrecht --- economisch recht --- Belgium