Cross-Border Life and Work : Social, Economic, Technological and Jurisdictional Issues

• Record Nr.: UNINA9910799217703321
• Autore: Droege Peter
• Pubbl/distr/stampa: Cham : , : Springer International Publishing AG, , 2024; ©2023
• ISBN: 3-031-34362-X
• Edizione: [1st ed.]
• Descrizione fisica: 1 online resource (147 pages)
• Collana: Contributions to Management Science Series
• Altri autori (Persone): GüldenbergStefan; MenichettiMarco J; SeidelStefan
• Disciplina: 303.36
• Lingua di pubblicazione: Inglese
• Formato: Materiale a stampa
• Livello bibliografico: Monografia
• Nota di contenuto: Intro -- Preface -- Contents -- Regional Affordances and Resilient Communities -- 1 Introduction -- 2 Resilient Regions -- 2.1 Resilience -- 2.2 Regions -- 2.3 The Argument for Resilience: Regional Risk Management -- 3 Regional Affordances and Constraints -- 4 Evolutionary Regional Resilience -- 5 Discussion -- 6 Conclusion -- References -- Site Selection According to Life Cycles in Agglomeration Areas: A Dynamic and Interdisciplinary Location Analysis of the Four-Country-Region Lake Constance-Alpine Rhine Valley -- 1 Introduction -- 2 Theoretical Framework -- 2.1 Monocentric and Polycentric Areas -- 2.2 Regional Development and Attractiveness in a Knowledge Economy -- 2.3 Knowledge Work and the Creative Class as the Future -- 2.4 Site Selection and Location Factors -- 3 Methodology and Case -- 3.1 The Four-Country-Region Lake Constance-Alpine Rhine Valley -- 3.2 Case Study Methodology -- 3.2.1 Research Method -- 3.2.2 Sample -- 4 Results -- 4.1 Principality of Liechtenstein -- 4.2 Austria -- 4.3 Switzerland -- 4.4 Germany -- 4.5 Comparison of the Four Regions -- 5 Discussion and Conclusion -- 5.1 Liechtenstein -- 5.2 Austria -- 5.3 Switzerland -- 5.4 Germany -- 5.5 Limitations -- 5.6 Future Developments -- 5.7 Concluding Remarks -- References -- Cross-Border Philanthropy: Current Challenges in Corporate Governance and Financial Risk Management -- 1 Corporate Governance ; Considerations for Cross-Border Philanthropy -- 1.1 Introduction -- 1.2 Philanthropic Foundations and Jurisdictional Competition -- 1.3 Governance -- 1.3.1 Corporate Governance -- 1.3.2 Foundation Governance Models -- 1.3.3 Foundation Governance as Soft Law -- 1.4 Liechtenstein Foundation Law: Structures of Governance -- 1.4.1 Internal and External Governance -- 1.4.2 The Definition of Common Benefit -- 1.4.3 Official Supervision of Common-Benefit Foundations.; Preventative Measures -- Punitive Measures -- Internal and External Governance Combined for Common-Benefit Foundations -- Summary -- 1.4.4 Amending the Purpose as a Measure of Governance Structures -- 1.5 Conclusion -- 2 Financial Risks in Cross-Border Philanthropic Institutions -- 2.1 General Business Model of Philanthropic Institutions -- 2.2 Financial Risks and Management Approaches -- 2.2.1 Overview on Financial Risks -- 2.2.2 Risk Management Approaches -- 2.3 Specific Challenges in Asset Management -- 2.4 Conclusion -- References -- Cross-Border Wealth Management -- 1 Introduction -- 2 Drivers of Cross-Border Wealth Management from the Investors' Perspective -- 2.1 Mobility -- 2.2 Diversification -- 2.3 Locational Advantages -- 2.3.1 Economics -- 2.3.2 Legal -- Optimizing Legal Designs -- Access to Markets, Know-How, and Regulation -- 2.3.3 Taxation -- 2.4 Centralized Management: Holistic Wealth Management Approach -- 2.5 Taxation -- 2.5.1 Tailoring Taxation to Investor Base -- Example 1: Widely Spread Mutual Funds -- Example 2: Family Office -- 2.5.2 Optimizing Taxation on the Entity Level -- Corporate Income Tax -- Tax on Transactions -- 2.5.3 Optimizing Taxation on the Investor Level -- Tax Management -- Estate Planning -- 3 Costs of Cross-Border Wealth Management -- 3.1 Legal Complexity -- 3.1.1 Public Law Dimension -- 3.1.2 Private Law Dimension -- Private International Law Dimension: Which Private Law Applies? -- Recognition of Foreign Entities? -- 3.2 Taxation -- 3.2.1 Tightening of Regulations: MiFID II, Tax Transparency, FATCA, and CRS -- 3.2.2 Repatriation and Regularization of Assets -- 3.2.3 Transfer to Nonbankable Assets -- 4 Factors That Impact on Cross-Border Wealth Management Structures -- 4.1 Risks -- 4.1.1 Currency Risk -- 4.1.2 Political Risk -- 4.1.3 Legal Certainty -- 4.2 Multilateral Agreements and Regulatory Competition.; 4.2.1 Elimination of Borders (Passporting) -- 4.2.2 European and Global Harmonization -- Harmonization of Law -- Harmonization of Supervision -- 4.3 Regulatory Competition -- 4.4 Taxation -- 4.4.1 From BEPS to ATAD -- 4.4.2 Tax Cooperation and Tax Transparency -- 5 Conclusion -- References -- Crowdfunding in German-Speaking Countries: A Literature Review from an Economics and Legal Perspective -- 1 Introduction -- 2 Historical Development and Definitions of Crowdfunding -- 2.1 Origins of Crowdfunding -- 2.2 Definitions and Approaches -- 3 Crowdinvesting as the Main Approach in German-Speaking Countries -- 3.1 The Equity Crowdfunding (Crowdinvesting) Process -- 3.2 Fundraisers -- 3.2.1 Entrepreneur Motivation -- 3.2.2 Start-Up Funding -- 3.2.3 Early-Stage Gap and Substitution of Traditional Funding Sources -- 3.3 Investors -- 3.3.1 Motivation and Characteristics of the Investors -- 3.3.2 Profit Sharing and Accretion of Start-Ups -- 3.3.3 Information Asymmetry and Profitability of Investments -- 3.4 Platforms -- 3.4.1 Function of Platforms -- 3.4.2 Platform Design -- 3.4.3 All-or-Nothing and Keep-It-All Model -- 3.5 Benefits and Risks -- 3.5.1 Benefits -- 3.5.2 Fundraisers' Risks -- 3.5.3 Investors' Risks -- 4 Crowdfunding Markets in Liechtenstein, Austria, Germany, and Switzerland -- 4.1 German Campaigns -- 4.2 German Investors -- 5 An Outlook at Cross-Border Crowdfunding -- 5.1 Behavioral Biases -- 5.2 Multiple Tax ; Systems -- 5.3 Multiple Legislation -- 6 Conclusion -- References -- Family Business Across National Borders: Strategies and Processes of Internationalization -- 1 Introduction -- 2 Theoretical Background -- 2.1 Family Businesses -- 2.2 Internationalization of FBs -- 3 Financial Factors Influencing FB Internationalization -- 3.1 Benefits of International Diversification -- 3.2 Real Options Perspective -- 3.3 International Taxation Issues.; 4 The Internationalization Process -- 5 Conclusion -- References.