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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.
Commercial law. --- Corporation law. --- Business Law. --- Commercial Law. --- Common Company Law. --- Company law --- Corporate law --- Corporations --- Law, Corporation --- Trusts, Industrial --- Commercial law --- Business --- Business law --- Commerce --- Law, Commercial --- Mercantile law --- Law --- Law merchant --- Maritime law --- Law and legislation --- Business Law --- Commercial Law --- Common Company Law --- Haftungsprivilegierung von Organträgern --- Verbotsirrtum --- Rechtsunsicherheit --- Erfolgshaftung --- Handlungsunrecht --- Ermessenspielraum --- Open Access --- Company, commercial & competition law: general
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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.
Public finance. --- Tax accounting. --- Commercial law. --- Accounting. --- Corporation law. --- Financial Law/Fiscal Law. --- Business Taxation/Tax Law. --- Business Law. --- Financial Accounting. --- Common Company Law. --- Company law --- Corporate law --- Corporations --- Law, Corporation --- Trusts, Industrial --- Commercial law --- Accountancy --- Business enterprises --- Commerce --- Commercial accounting --- Finance --- Financial accounting --- Business --- Bookkeeping --- Business law --- Law, Commercial --- Mercantile law --- Law --- Law merchant --- Maritime law --- Taxation --- Finance, Public --- Cameralistics --- Public finance --- Currency question --- Law and legislation --- Accounting --- Public finances
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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.
Commercial law. --- Corporation law. --- International business enterprises. --- Asia—Economic conditions. --- Asia-Economic conditions. --- Business Law. --- Common Company Law. --- Asian Business. --- Asian Economics. --- Business enterprises, International --- Corporations, International --- Global corporations --- International corporations --- MNEs (International business enterprises) --- Multinational corporations --- Multinational enterprises --- Transnational corporations --- Business enterprises --- Corporations --- Joint ventures --- Company law --- Corporate law --- Law, Corporation --- Trusts, Industrial --- Commercial law --- Business --- Business law --- Commerce --- Law, Commercial --- Mercantile law --- Law --- Law merchant --- Maritime law --- Law and legislation --- Asia --- Economic conditions.
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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.
Corporate governance --- Social responsibility of business --- Corporate governance. --- Business enterprises --- Business tax --- Industrial management --- Auditing. --- Corporation law. --- Common law. --- Corporate Governance. --- Business Taxation and Tax Law. --- Corporate Environmental Management. --- Common Company Law. --- Taxation. --- Law and legislation. --- Environmental aspects. --- Anglo-American law --- Law, Anglo-American --- Customary law --- Company law --- Corporate law --- Corporations --- Law, Corporation --- Trusts, Industrial --- Commercial law --- Audits --- Financial statements --- Accounting --- Comfort letters --- Governance, Corporate --- Directors of corporations --- Law and legislation --- Law --- Auditing
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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. .
Globalization. --- Global cities --- Globalisation --- Internationalization --- International relations --- Anti-globalization movement --- International law. --- Trade regulation. --- Corporation law. --- Common law. --- Political planning. --- Economic policy. --- Corporate governance. --- International Economic Law, Trade Law. --- Common Company Law. --- Public Policy. --- Economic Policy. --- Corporate Governance. --- Governance, Corporate --- Industrial management --- Directors of corporations --- Economic nationalism --- Economic planning --- National planning --- State planning --- Economics --- Planning --- National security --- Social policy --- Planning in politics --- Public policy --- Policy sciences --- Politics, Practical --- Public administration --- Anglo-American law --- Law, Anglo-American --- Customary law --- Company law --- Corporate law --- Corporations --- Law, Corporation --- Trusts, Industrial --- Commercial law --- Regulation of trade --- Regulatory reform --- Trade regulation --- Consumer protection --- Deregulation --- Law of nations --- Nations, Law of --- Public international law --- Law --- Law and legislation
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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.
Whistle blowing --- Corporation law. --- Corporations --- Corporate bribery --- Corporate corruption --- Corporate crime --- Business ethics --- Commercial crimes --- Company law --- Corporate law --- Law, Corporation --- Trusts, Industrial --- Commercial law --- Public interest law --- Law and legislation. --- Corrupt practices. --- Law and legislation --- Law --- Corporate governance. --- Criminal law. --- Social responsibility of business. --- Common Company Law. --- Corporate Governance. --- Criminal Law and Criminal Procedure Law. --- Corporate Social Responsibility. --- Business --- Corporate accountability --- Corporate responsibility --- Corporate social responsibility --- CSR (Corporate social responsibility) --- Industries --- Social responsibility, Corporate --- Social responsibility of industry --- Issues management --- Crime --- Crimes and misdemeanors --- Criminals --- Law, Criminal --- Penal codes --- Penal law --- Pleas of the crown --- Public law --- Criminal justice, Administration of --- Criminal procedure --- Governance, Corporate --- Industrial management --- Directors of corporations --- Social responsibility --- Social aspects --- Legal status, laws, etc.
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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.
International law --- International economic & trade law --- Commercial law --- Company law --- Corporate governance --- Finance --- Insurance undertakings --- Corporate law --- Corporate Governance --- Insurance regulation --- System of governance --- Open Access --- Private international law. --- Conflict of laws. --- International law. --- Comparative law. --- Commercial law. --- European Economic Community. --- Corporation law. --- Common law. --- Corporate governance. --- Private International Law, International and Foreign Law, Comparative Law. --- European Economic Law. --- Commercial Law. --- Common Company Law. --- Corporate Governance. --- Financial Law. --- Law and legislation. --- Governance, Corporate --- Industrial management --- Directors of corporations --- Anglo-American law --- Law, Anglo-American --- Customary law --- Corporations --- Law, Corporation --- Trusts, Industrial --- Business --- Business law --- Commerce --- Law, Commercial --- Mercantile law --- Law --- Law merchant --- Maritime law --- Comparative jurisprudence --- Comparative legislation --- Jurisprudence, Comparative --- Law, Comparative --- Legislation, Comparative --- Law of nations --- Nations, Law of --- Public international law --- Choice of law --- Conflict of laws --- Intermunicipal law --- International law, Private --- International private law --- Private international law --- Legal polycentricity --- Law and legislation --- Civil law
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