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Book
Die Business Judgement Rule : Auslegung der Legalitätspflicht bei unklarer Rechtslage
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ISBN: 3658313226 3658313218 Year: 2021 Publisher: Springer Nature

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Abstract

Diese Open-Access-Publikation vermittelt Personen aus Wirtschaft und Lehre durch pragmatische und fokussierte Darstellungsweise sowohl die Grundsystematik der Organhaftung als auch die in der Praxis äußerst relevante Problematik der Organhaftung bei unklaren Rechtslagen. Gleichzeitig wird durch Auslegung der Legalitätspflicht untersucht, ob der gegenwärtig in der Rechtsprechung verfolgte Ansatz zur Lösung der Frage nach einer Haftungsprivilegierung bei unklaren Rechtslagen dogmatisch sinnvoll ist oder ob nicht gegebenenfalls durch Rechtsfortbildung ein praktisch und dogmatisch sinnvollerer Lösungsansatz gefunden werden kann.


Book
Nigerian Taxation : Law, Practice and Procedures Simplified
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ISBN: 981132607X 9811326061 Year: 2019 Publisher: Singapore : Springer Singapore : Imprint: Springer,

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This book offers a simplified and straightforward introduction to the basics of Nigerian taxation. While discussing various laws, practices and procedures, it also addresses the latest amendments to Nigerian tax laws. The book begins by discussing the central issue of Islamic taxation and its legality under Nigerian law. Divided into four main sections, the book was designed for simplicity, and uses language that is accessible for all tax stakeholders.


Book
Transfer Pricing in China : Concepts, Controls, Practices, and Audit Assessment
Authors: ---
ISBN: 9811376891 9811376883 Year: 2019 Publisher: Singapore : Springer Singapore : Imprint: Palgrave Macmillan,

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This book offers up to date insights into the exciting world of China’s extensive economic activity through the pervasive and often secretive practice of transfer pricing. It begins with an explanation of transfer pricing itself and goes on to explore how intricately it can infiltrate the trading practices of the commercial lives of both foreign companies in China and Chinese companies expanding to other countries. A review of the main industries in China also considers their possible future uncertainties. China has joined other authorities in actively legislating and organizing a regime to implement its arm’s length policy, as related in Part I of the book on concepts and controls. This is then followed by Part 2 which is devoted to a collection of cases showing the breadth and variability of companies actively seeking to maximise their profits, while Part 3 of the book gives a rare record of the order of priorities exercised by one hundred Chinese tax officers engaged in auditing company performance. The book ends with a summary of the future trends, and activities that regulatory authorities are likely to undertake. Jian Li is a senior partner of Kunda China, a transfer pricing boutique consulting firm in China. As a well-known Chinese transfer pricing expert, he has provided transfer pricing design, documentation and dispute resolution services to multinationals for over fifteen years. Alan Paisey was formerly head of administrative studies at Bulmershe College, University of Reading, UK. In addition to writing non-fiction books, including three on Transfer Pricing with Jian Li, Educational Management, Military History and Biographies, he has now published three novels, A Bond to Serve, A Rum Affair, and Lyndsey.


Book
The Governance of Insurance Undertakings : Corporate Law and Insurance Regulation
Authors: ---
ISBN: 3030858170 3030858162 Year: 2022 Publisher: Cham : Springer International Publishing : Imprint: Springer,

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Abstract

This open access volume of the AIDA Europe Research Series on Insurance Law and Regulation brings together contributions from authors with different legal cultures. It aims to identify the legal issues that arise from the intersection of two disciplines: insurance law and corporate/company law. These legal issues are examined mainly from the perspective of European Union (EU) law. However, there are also contributions from other legal systems, enriching the perspective with which to approach these issues.

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