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book (7)


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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
Facets of corporate governance and corporate social responsibility in India
Author:
ISBN: 9813340762 9813340754 Year: 2021 Publisher: Gateway East, Singapore : Springer,

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This book focuses on the legal and social aspects of corporate governance through doctrinal and empirical research papers presented at the 9th International Conference on Governance Fraud Ethics and Social Responsibility held at National Law University Delhi in 2018. The papers encompass the internal and external factors that affect the interests of a company’s stakeholders, including shareholders, customers, suppliers, government regulators and management, and several other important players. The book provides better clarity on the concept of corporate governance and how it is intertwined with factors such as sustainability, social responsibility and the role of government, taxation and audit, and shareholder engagement.


Book
Globalisation in Transition : Human and Economic Perspectives
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ISBN: 9819924391 9819924383 Year: 2023 Publisher: Singapore : Springer Nature Singapore : Imprint: Springer,

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This book brings together diverse ideas on selected facets of globalisation and transitions in globalisation. The scholars that have contributed to this book examine the phenomenon of globalisation through varied lenses, focusing specifically on the human and economic perspectives. These analyses originate in many areas and different legal systems but are all connected through the work of Professor John Farrar and the associations of the contributors with him. This book does not attempt to provide answers to the many challenges of globalisation. Instead, this book discusses selected, particular aspects of globalisation that derive from and are connected to the authors’ own research. The thematic diversity of this book is a true strength and should draw a broad range of readers. Whilst this book is primarily written from a legal angle, its content overlaps with broader specialised policy areas, with contributions ranging from taxation to ageing, from insolvency to social licences, and from refugees to the treatment of first nations people. In short, there is something for everyone in this book. As a tribute to the life’s work of an outstanding legal scholar, Professor John Farrar, this book explores legal responses to the social and economic impacts of globalisation. After personal acknowledgments from colleagues highlighting the significance of his scholarship, this book is divided into two parts. The first part addresses the social impact of globalisation, focusing on immigration and the impact on First Nations people. Changes in the regulation of medicine and technologies related to ageing are also addressed in this part. In part two, the book addresses the transitioning corporate law landscape and notions of fairness and good faith in the law. The final part contains the conclusions, reflections and synthesis of the editors. .


Book
Corporate Whistleblowing Regulation : Theory, Practice, and Design
Authors: --- ---
ISBN: 9811502595 9789811502583 9789811502590 9811502587 Year: 2020 Publisher: Singapore : Springer Singapore : Imprint: Springer,

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This book adopts a cross-jurisdictional perspective to consider contemporary corporate whistleblowing issues from an ethical theoretical perspective, regulatory perspective, and practical perspective. It includes in particular arguments in favour of and against the adoption of financial incentive schemes for whistleblowers, as well as the potential implications of adopting such schemes. This approach provides a valuable opportunity for comparison from a law reform perspective. The book brings together authors from various jurisdictions – Canada, Australia, and the USA – who, through their exposure to this area of law, be it as practitioners, regulators, or academics, offer valuable and interesting insights on the emerging and topical area of corporate whistleblowing generally, and whistleblowing rewards in particular. These three jurisdictions were selected on the basis of their reform-oriented stance on corporate whistleblowing and/or implementation of financial incentives for whistleblowing, creating an opportunity to assess contemporary regulatory structures and in particular how incentives measures could interact with corporate whistleblowing regulatory frameworks, and how they could contribute to improved governance. The reasons for the rejection of the notion of financial incentives in the United Kingdom are also reviewed, in order to provide a comparative overview. The book provides useful guidance for those who may be affected by the implementation of corporate whistleblowing schemes, including for reward, whether as regulators, practitioners, company directors, or whistle blowers.


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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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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