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Condensed version of the loose-leaf publication "Model tax convention on income and capital", containing the full text of the September 1992 Model Tax Convention, but omitting the historical notes and annexes, which include a detailed list of tax conventions between OECD member countries and the text of the Recommendation of 23 July 1992 from the OECD Council.

Conflict of laws --- Double imposition --- Double taxation --- Income tax --- International fiscal law. --- Treaties. --- Taxation. --- Conventions. --- Law and legislation

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Macroprudential policy (MPP) has been one of the major initiatives in the post-2008 crisis restructuring of financial regulation. Under the macroprudential mandate, the regulator monitors and judiciously controls systemic risk in the financial system, in an attempt to minimise the probability and severity of a future financial crisis. The book reveals why MPP authorities are rightfully at the centre of a highly sensitive policy debate, as MPP necessitates the allocation of significant regulatory power to technocrats, while the highly technical nature of MPP makes policy evaluation challenging. Specific issues examined include: the importance of financial stability as a public policy goal; the political economy issues stemming from the delegation of MPP to an independent authority; and the definition of accountability in the context of MPP. Focusing on a case study on the Financial Policy Committee of the Bank of England, the macroprudential authority in the UK, the book develops the normative grounds to justify the need for accountability in the conduct of MPP, while also formulating the necessary institutional framework to ensure the accountability of MPP authorities.

Macroeconomics --- Financial law --- macro-economie --- financieel recht --- Monetary policy --- Finance --- Taxation --- Macroeconomics. --- Financial Law. --- Fiscal Law. --- Macroeconomics and Monetary Economics. --- History --- Law and legislation. --- Great Britain --- Economic policy

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Information about Islamic finance in European countries is usually provided by professional-style reports, offering practical data on implementation of standardized products. However, precise developments about material legal provisions applicable to contracts and their actual legal regime are not often detailed. In order to fill this gap, 15 researchers from across Europe contributed to this project. They describe the state of actual Islamic finance in 10 European countries, as well as applicable EU law. By combining legal analysis with statistical description of existing practices and social demand, this book provides an exhaustive account of the current potential of Islamic finance in Europe. .

Finance --- Finance (Islamic law) --- Islamic law --- Funding --- Funds --- Economics --- Currency question --- Religious aspects --- Islam. --- Law and legislation --- Finance, Public—Islamic countries. --- Public finance. --- Islamic Finance. --- Financial Law/Fiscal Law. --- Cameralistics --- Public finance --- Public finances

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This book analyses the methodologies and functions of a systemic approach to risk governance and internal control capable of tackling the complexity of the insurance business. It focuses on the main trends currently impacting the insurance industry, characterized by new operators, new products and services, new tools, new styles of competition, and new risks. It provides tips and empirical contributions addressing the role of sound internal control and risk management models within an ongoing revision of prudential regulation to better deal with the evolving scenario where insurance activities are becoming increasingly risky and complex. The book is of particular interest to scholars and students of insurance and financial services and practitioners in the insurance industry. Antonella Cappiello is an Associate Professor of Financial Markets and Institutions at the University of Pisa, Italy, where she teaches classes on insurance techniques, economics in insurance, and management of banking and insurance institutions. Her current research focuses on risk management and control systems in the insurance industry and banking, insurance services and customer relationships, strategic management and organization, operational risk management, and systemic risk. Additionally, she is the President of the Banking, Finance and Financial Markets 1st Cycle Degree Course and a Professor and member of the Directive Board of several master's programs in Banking and Insurance Institutions.

Risk management --- Insurance --- Management --- Insurance. --- Risk management. --- Public finance. --- Risk Management. --- Financial Law/Fiscal Law. --- Cameralistics --- Public finance --- Public finances --- Currency question --- Assurance (Insurance) --- Coverage, Insurance --- Indemnity insurance --- Insurance coverage --- Insurance industry --- Insurance protection --- Mutual insurance --- Underwriting --- Finance

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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 procedural requirements (Germany and Austria). The book scrutinizes the transparency rules, procurement participants, and responsible institutions in the award of procurements in these countries. It discusses in detail the types of infringements involving corruption as well as their link to infringements of the transparency principle. It compares and examines the systems of control and appeal against a contracting authority's actions within the various legislative schemes, and highlights the legislative weaknesses which fail to reduce corruption. The comparative analysis between the Bulgarian public procurement system and the German and Austrian systems is carried out through detailed research not only with regard to adherence to the transparency principle, but also to the use of other mechanisms to limit corruption, insofar as these solutions are appropriate and could be adapted in other countries currently lacking sufficient anti-corruption measures.

Law. --- Industrial procurement. --- Public finance. --- International law. --- European Law. --- Procurement. --- Financial Law/Fiscal Law. --- Government purchasing. --- Transparency in government. --- Political corruption. --- Boss rule --- Corruption (in politics) --- Graft in politics --- Malversation --- Political scandals --- Politics, Practical --- Government in the sunshine --- Openness in government --- Sunshine, Government in the --- Transparence in government --- Government procurement --- Procurement, Government --- Public procurement --- Public purchasing --- Corrupt practices --- Purchasing --- Corruption --- Misconduct in office --- Open government (Transparency in government) --- Public administration --- Cameralistics --- Public finance --- Currency question --- Buyer-supplier relations --- Buying, Industrial --- Industrial buying --- Industrial equipment --- Industrial purchasing --- Procurement, Industrial --- Purchasing, Industrial --- Supplier-buyer relations --- Industrial management --- Public finances --- Law—Europe. --- Law --- Taxation --- Fiscal Law. --- Tax laws --- Tax legislation --- Tax regulations --- Europe. --- Law and legislation.