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Allocating Taxing Powers within the European Union [[electronic resource] /] / edited by Isabelle Richelle, Wolfgang Schön, Edoardo Traversa
Allocating Taxing Powers within the European Union [[electronic resource] /] / edited by Isabelle Richelle, Wolfgang Schön, Edoardo Traversa
Edizione [1st ed. 2013.]
Pubbl/distr/stampa Berlin, Heidelberg : , : Springer Berlin Heidelberg : , : Imprint : Springer, , 2013
Descrizione fisica 1 online resource (220 p.)
Disciplina 343.2404
Collana MPI Studies in Tax Law and Public Finance
Soggetto topico Law—Europe
Public finance
European Economic Community literature
Tax accounting
Tax laws
European Law
Financial Law/Fiscal Law
European Integration
Public Economics
Business Taxation/Tax Law
ISBN 3-642-34919-6
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione eng
Nota di contenuto A.G. Prats: Revisiting "Schumacker": Source, Residence and Citizenshipin the ECJ Case Low on Direct Taxation -- M. Greggi: Revisiting "Schumacker": The Role of Limited Tax Liability in EU Law -- D. Gutmann: How to avoid Double Taxation in the European Union?- W. Schön: Transfer Pricing, the Arm's Length Standard and European Union Law -- I. Richelle: Cross-Border Loss Compensation: State and Critique of the Judicature -- T. Hackemann: Group Taxation in the European Union -- V.R. Almendral: Tax Avoidance, the "Balanced Allocation of Taxing Powers" and the Arm's Length Standard: and odd Threesome in Need of Clarification -- E. Traversa, B. Vintras: The Territoriality of Tax Incentives within the Single Market -- E. Reimer: Taxation - an Area without Mutual Recognition?
Record Nr. UNINA-9910739446503321
Berlin, Heidelberg : , : Springer Berlin Heidelberg : , : Imprint : Springer, , 2013
Materiale a stampa
Lo trovi qui: Univ. Federico II
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Anti-Money Laundering [[electronic resource] ] : A Comparative and Critical Analysis of the UK and UAE's Financial Intelligence Units / / by Waleed Alhosani
Anti-Money Laundering [[electronic resource] ] : A Comparative and Critical Analysis of the UK and UAE's Financial Intelligence Units / / by Waleed Alhosani
Autore Alhosani Waleed
Edizione [1st ed. 2016.]
Pubbl/distr/stampa London : , : Palgrave Macmillan UK : , : Imprint : Palgrave Macmillan, , 2016
Descrizione fisica 1 online resource (XIX, 402 p. 10 illus.)
Disciplina 658.15
Collana Palgrave Studies in Risk, Crime and Society
Soggetto topico Corporations—Finance
Finance, Public
Crime—Sociological aspects
Organized crime
Public finance
Private international law
Conflict of laws
Corporate Finance
Public Finance
Crime and Society
Organized Crime
Financial Law/Fiscal Law
Private International Law, International & Foreign Law, Comparative Law
ISBN 1-137-59455-1
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione eng
Nota di contenuto 1) Introduction -- 2) Literature Review -- 3) Banking confidentiality versus disclosure -- 4) The Nature of the FIU from the Perspective of International Standards -- 5) The Emergence of the United Arab Emirates' FIU in Counteracting Money Laundering -- 6) Empirical Investigation in Relation to the AMLSCU -- 7) The United Kingdom's Anti-Money Laundering Legislation and System -- 8) The United Kingdom's SARS Regime on Money Laundering -- 9) The Role of the SOCA, Now the NCA, in the SARS Regime -- 10) Recommendations and Conclusion.
Record Nr. UNINA-9910254876403321
Alhosani Waleed  
London : , : Palgrave Macmillan UK : , : Imprint : Palgrave Macmillan, , 2016
Materiale a stampa
Lo trovi qui: Univ. Federico II
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Anzeigepflichten für Steuergestaltungen in Deutschland [[electronic resource] ] : Verfassungs- und europarechtliche Grenzen sowie Überlegungen zur Ausgestaltung / / von Christine Osterloh-Konrad, Caroline Heber, Tobias Beuchert
Anzeigepflichten für Steuergestaltungen in Deutschland [[electronic resource] ] : Verfassungs- und europarechtliche Grenzen sowie Überlegungen zur Ausgestaltung / / von Christine Osterloh-Konrad, Caroline Heber, Tobias Beuchert
Autore Osterloh-Konrad Christine
Edizione [1st ed. 2017.]
Pubbl/distr/stampa Berlin, Heidelberg : , : Springer Berlin Heidelberg : , : Imprint : Springer, , 2017
Descrizione fisica 1 online resource (XIII, 157 S.)
Disciplina 343.03
Collana MPI Studies in Tax Law and Public Finance
Soggetto topico Public finance
Tax accounting
Tax laws
Constitutional law
Law—Europe
Financial Law/Fiscal Law
Business Taxation/Tax Law
Constitutional Law
European Law
ISBN 3-662-53761-3
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione ger
Nota di contenuto Einleitung -- Zielsetzung eines Anzeigepflichtsystems -- Rechtliche Rahmenbedingungen -- Überlegungen zur Ausgestaltung eines Anzeigepflichtsystems in Deutschland -- Abschließende Bewertung: Die anzeigepflicht als Bestandteil eines fairen Steuersystems. .
Record Nr. UNINA-9910163043303321
Osterloh-Konrad Christine  
Berlin, Heidelberg : , : Springer Berlin Heidelberg : , : Imprint : Springer, , 2017
Materiale a stampa
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Betriebliches Anlagevermögen [[electronic resource] ] : Zugangs- und Folgebewertung im Überblick / / von Karin Nickenig
Betriebliches Anlagevermögen [[electronic resource] ] : Zugangs- und Folgebewertung im Überblick / / von Karin Nickenig
Autore Nickenig Karin
Edizione [1st ed. 2017.]
Pubbl/distr/stampa Wiesbaden : , : Springer Fachmedien Wiesbaden : , : Imprint : Springer Gabler, , 2017
Descrizione fisica 1 online resource (XI, 33 S. 2 Abb.)
Disciplina 658.153
336.2
Collana essentials
Soggetto topico Tax accounting
Tax laws
Public finance
Business Taxation/Tax Law
Financial Law/Fiscal Law
ISBN 3-658-19096-5
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione ger
Nota di contenuto Definition und Gegenstand des betrieblichen Anlagevermögens -- Materielle und Immaterielle Güter -- Abnutzbare und Nicht abnutzbare Güter -- Zugangs-und Folgebewertung bei Aktivierung von Anlagegütern -- Abschreibung (planmäßig und außerplanmäßig) -- Geringwertige Wirtschaftsgüter -- Anlagen im Bau -- Anzahlungen -- Veräußerung von Anlagegütern.
Record Nr. UNINA-9910483655803321
Nickenig Karin  
Wiesbaden : , : Springer Fachmedien Wiesbaden : , : Imprint : Springer Gabler, , 2017
Materiale a stampa
Lo trovi qui: Univ. Federico II
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Certainty in Law / / by Humberto Ávila
Certainty in Law / / by Humberto Ávila
Autore Ávila Humberto
Edizione [1st ed. 2016.]
Pubbl/distr/stampa Cham : , : Springer International Publishing : , : Imprint : Springer, , 2016
Descrizione fisica 1 online resource (XVIII, 520 p.)
Disciplina 340.1
Collana Law and Philosophy Library
Soggetto topico Law—Philosophy
Law
Political science
Public finance
Theories of Law, Philosophy of Law, Legal History
Philosophy of Law
Financial Law/Fiscal Law
ISBN 3-319-33407-7
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione eng
Nota di contenuto Chapter 1: Introduction -- Part1: Meaning of legal certainty -- Chapter 2: Non: legal certainty -- Chapter 3: Legal certainty -- Part 2: Justification of legal certainty -- Chapter 4: Foundations in the constitutional superstructure -- Chapter 5: Foundations in the constitutional structure -- Part 3: Definition of legal certainty -- Chapter 6: The concept of legal certainty -- Chapter 7: The concept of tax law certainty -- Part 4: Content of legal certainty -- Chapter 8: Static dimension -- Chapter 9: Dynamic dimension -- Part 5: Efficacy of legal certainty -- Chapter 10: Normative function -- Chapter 11: Normative force -- Chapter 12: Conclusions and theses -- References.
Record Nr. UNINA-9910255190103321
Ávila Humberto  
Cham : , : Springer International Publishing : , : Imprint : Springer, , 2016
Materiale a stampa
Lo trovi qui: Univ. Federico II
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Commercial Law Aspects of Residential Mortgage Securitisation in Australia / / by Pelma Rajapakse, Shanuka Senarath
Commercial Law Aspects of Residential Mortgage Securitisation in Australia / / by Pelma Rajapakse, Shanuka Senarath
Autore Rajapakse Pelma
Edizione [1st ed. 2019.]
Pubbl/distr/stampa Cham : , : Springer International Publishing : , : Imprint : Palgrave Macmillan, , 2019
Descrizione fisica 1 online resource (309 pages)
Disciplina 332.6323
346.9404364
Soggetto topico International finance
Investment banking
Securities
Banks and banking
Public finance
International Finance
Investments and Securities
Banking
Financial Law/Fiscal Law
ISBN 3-030-00605-0
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione eng
Nota di contenuto 1. Introduction -- 2. Towards Formulating a Conceptual Framework -- 3. Structuring and Issuance in Residential Mortgage Securitisation -- 4. Mortgage Origination -- 5. The Legal Process for Transferring Mortgagee’s Rights to the Special Purpose Vehicle -- 6. Law And Regulation of the Issue of Mortgage-Backed Securities -- 7. Insolvency Considerations Pertaining to Trustee Issuer and Mortgage Originator -- 8. Assessment of Current Regulation and Practice of RMBS Programs -- 9. Summary of Conclusions.
Record Nr. UNINA-9910337671903321
Rajapakse Pelma  
Cham : , : Springer International Publishing : , : Imprint : Palgrave Macmillan, , 2019
Materiale a stampa
Lo trovi qui: Univ. Federico II
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Company Law and the Law of Succession / / edited by Susanne Kalss
Company Law and the Law of Succession / / edited by Susanne Kalss
Edizione [1st ed. 2015.]
Pubbl/distr/stampa Cham : , : Springer International Publishing : , : Imprint : Springer, , 2015
Descrizione fisica 1 online resource (409 p.)
Disciplina 340
Collana Ius Comparatum - Global Studies in Comparative Law
Soggetto topico Private international law
Conflict of laws
Political science
Public finance
Private International Law, International & Foreign Law, Comparative Law
Philosophy of Law
Financial Law/Fiscal Law
ISBN 3-319-18011-8
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione eng
Nota di contenuto Part I General Report -- The interaction between Company Law and the Law of Succession – a comparative perspective; Susanne Kalss -- Part II National Reports -- The influence of the Law of Succession and Company Law on Business Succession – the Austrian way; Christopher Cach -- Company Law and the Law of Succession in Brazil; Gustavo Vieira da Costa Cerqueira -- Business Succession in Cyprus; Venetia Argyropoulou and Andreas Chr. Christoforou and Eleni-Tatiani Synodinou -- The interaction between Company Law and the Law of Succession in England; Jane Ball -- Company Succession in Scandinavia using the example of the Finnish legal system; Eira Kuisma -- Company Law and the Law of Succession in Germany; Anne Sanders -- Business Succession in Greece; Nikolaos Vervessos and Triantafyllos Stavrakidis -- Company Succession in the Latin Law Tradition using the example of the Italian legal system; Andrea Fusaro -- Legal Aspects about the interaction between Company Law and the Law of Succession in Japan; Tomoyo Matsui -- Business Succession in Malaysia; Chan Wei Meng and Usharani Balasingam -- Company Succession in the Netherlands; Wouter Burgerhart and Leon Verstappen -- The Law of Succession and the Company Law in Poland at the beginning of the 21st century; Stanisław Sołtysiński -- The Law of Succession and Company Law in Great Britain: The Scottish model – an exception?; Remus Valsan -- Business Succession in Taiwan; Ying-hsin Tsai -- About the editor and the authors.
Record Nr. UNINA-9910484717303321
Cham : , : Springer International Publishing : , : Imprint : Springer, , 2015
Materiale a stampa
Lo trovi qui: Univ. Federico II
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Corporate Governance in the Banking Sector in China [[electronic resource] /] / by Weikang Zou
Corporate Governance in the Banking Sector in China [[electronic resource] /] / by Weikang Zou
Autore Zou Weikang
Edizione [1st ed. 2019.]
Pubbl/distr/stampa Singapore : , : Springer Singapore : , : Imprint : Springer, , 2019
Descrizione fisica 1 online resource (236 pages)
Disciplina 338.6095
Collana CSR, Sustainability, Ethics & Governance
Soggetto topico Corporate governance
Banks and banking
Development economics
Public finance
Corporate Governance
Banking
Development Economics
Financial Law/Fiscal Law
ISBN 981-13-3510-9
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione eng
Nota di contenuto Part I Prelude -- Chapter 1: Introduction -- Part II Legitimacy for Bank Governance -- Chapter 2: Redefining the Bank and Its Corporate Governance -- Chapter 3: Legitimizing the Bank Governance across Countries -- Chapter 4: Financial Institutions for Corporate Governance in Chinese Banks -- Part III Paradigm for Corporate Governance in Banking Institutions -- Chapter 5: Varied Models of Bank Governance -- Chapter 6: A Hybrid Chinese Model -- Part IV Frames of Bank Governance in Practice -- Chapter 7: The Bank Board -- Chapter 8: The Regulation on the Banker’s Pay -- Chapter 9: The Risk Management System -- Chapter 10: The Legal Duties -- Part V Conclusions -- Chapter 11: Conclusions. .
Record Nr. UNINA-9910350211503321
Zou Weikang  
Singapore : , : Springer Singapore : , : Imprint : Springer, , 2019
Materiale a stampa
Lo trovi qui: Univ. Federico II
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A Critical Legal Study of the Ideology Behind Solvency II / / by Kristina Loguinova
A Critical Legal Study of the Ideology Behind Solvency II / / by Kristina Loguinova
Autore Loguinova Kristina
Edizione [1st ed. 2019.]
Pubbl/distr/stampa Cham : , : Springer International Publishing : , : Imprint : Springer, , 2019
Descrizione fisica 1 online resource (xii, 384 pages) : illustrations
Disciplina 346.07
Collana Economic and Financial Law & Policy – Shifting Insights & Values
Soggetto topico Commercial law - European Economic Community countries
Political economy
Law—Philosophy
Law
European Union
Political science
Public finance
European Economic Law
International Political Economy
Theories of Law, Philosophy of Law, Legal History
European Union Politics
Philosophy of Law
Financial Law/Fiscal Law
ISBN 3-030-26357-6
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione eng
Nota di contenuto General introduction -- Part I Being a broadly informed generalizer - the research ontology: Introduction to part I -- The research approach: CLS -- The research method: Law reform design -- Self-criticism -- Concluding summary of part I with a schematic representative structure of chaotic reality -- Part II Being a specialized investigator and law reform designer - the political economy of Solvency II: Introduction to part II -- A prelude to Solvency II -- Ideology of the form: Solvency II versus Solvency I and Basel II -- Ideology of substance: Solvency II versus Solvency I and Basel II -- Concluding summary of part II -- General conclusion.
Record Nr. UNINA-9910349368203321
Loguinova Kristina  
Cham : , : Springer International Publishing : , : Imprint : Springer, , 2019
Materiale a stampa
Lo trovi qui: Univ. Federico II
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Cross-Border Insolvency [[electronic resource] ] : The Enactment and Interpretation of the UNCITRAL Model Law / / by Neil Hannan
Cross-Border Insolvency [[electronic resource] ] : The Enactment and Interpretation of the UNCITRAL Model Law / / by Neil Hannan
Autore Hannan Neil
Edizione [1st ed. 2017.]
Pubbl/distr/stampa Singapore : , : Springer Singapore : , : Imprint : Springer, , 2017
Descrizione fisica 1 online resource (270 pages)
Disciplina 340.978
Soggetto topico Commercial law
Private international law
Conflict of laws
Public finance
Commercial Law
Private International Law, International & Foreign Law, Comparative Law
Financial Law/Fiscal Law
ISBN 981-10-5876-8
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione eng
Nota di contenuto Chapter 1: Introduction -- Chapter 2: Development of the Model Law -- Chapter 3: Manner of Introduction of the Model Law -- Chapter 4: How does the Model Law affect existing principles of recognition? -- Chapter 5: Comparative Analysis of the Enactment and Interpretation of the Preamble and Chapter I of the Model Law on Cross-Border Insolvency - General Provisions -- Chapter 6: Comparative Analysis of the Enactment and Interpretation of the Chapter II of the Model Law on Cross-Border Insolvency - Access of Foreign Representatives and Creditors to Courts in this State -- Chapter 7: Comparative Analysis of the Enactment and Interpretation of Chapter III of the Model Law on Cross-Border Insolvency – Recognition of Foreign Proceeding and Relief -- Chapter 8: Comparative Analysis of the Enactment and Interpretation of Chapter IV of the Model Law on Cross-Border Insolvency – Cooperation with Foreign Courts and Foreign Representatives -- Chapter 9: Comparative Analysis of the Enactment and Interpretation of Chapter V of the Model Law on Cross-Border Insolvency - Concurrent Proceedings -- Chapter 10: Conflict of Laws -- Chapter 11: Centre of Main Interest and Establishment -- Chapter 12: Applicability of Rules of Private International Law -- Chapter 13: Interrelationship between the Model Law and the EC Regulation -- Chapter 14: Current Proposals which may affect the Model Law -- Chapter 15: Conclusions.
Record Nr. UNINA-9910255277503321
Hannan Neil  
Singapore : , : Springer Singapore : , : Imprint : Springer, , 2017
Materiale a stampa
Lo trovi qui: Univ. Federico II
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