Corporate income taxation in the Netherlands Antilles is embodied in a law of a total of 57 articles, i.e. Articles" 1 to 54 and Articles 8A, 9A and 14A. The law is divided into nine chapters. Chapter I (Articles 1 to 16) contains the substantive portion of the law and Chapters II to IX are the procedural articles, the penal sanctions, transistory and effectivity provisions. Articles 8A, 9A, 14 and 14A are the Articles which substantially regulate the taxation of off-shore or non-resident companies. It should be noted however, that all the other articles of the law together with additional legislation, e.g. Guaranty Law of 1969, (exept when specifically excluded) are likewise applicable to off-shore com panies. Thus, rules on allowable and allocable deductions, loss carry forward, assessment and collection are identical for both off-shore and on-shore companies. It is a tribute to the legislators who drafted and enacted the present law and the officials who execute it that two totally divergent taxation regimes work in acceptable harmony. History and Background Prior to the introduction of the law on corporate income taxation in 1940, there existed one law on personal income and on profits of entities, regulated in the Income Tax law of 1906."

European Banking and Financial Law Statutes presents all the key legislation for European banking and financial law in one student-friendly volume. This book is: * up-to-date with the law: based on the official consolidated texts of all relevant European instruments, this book provides a fully current collection of legislation * tailored to course outlines: content has been curated to align with European banking and financial law courses * exam friendly: conforming to regulations, this is an un-annotated text that is suitable for exam use * easy to use: a clear and attractive text design, detailed table of contents and multiple indices provides ease of reference and navigation. Ideal for course and exam use, as well as for reference, this book is a perfect companion resource for student learning and exam success, which is especially tailored for use in combination with the European Banking and Financial Law textbook.

Die Ubergabe der Geschafte an einen Nachfolger kann fur Familienunternehmen eine existenzielle Frage sein und sie kann schwierig sein, da Beteiligte die Nachfolge-Frage haufig ausklammern. Die Autoren beschreiben das Spannungsfeld Unternehmen-Familie und stellen die Gestaltungsmoglichkeiten sowie die Realisierung der Nachfolge dar. Dabei gehen sie auf psychologische Probleme ein, behandeln Rechts- und Steuerfragen sowie mogliche Nachfolgemodelle. Die steuerlichen und rechtlichen Regelungen im zweiten Teil des Buchs wurden komplett uberarbeitet. "

This new edition of Corporate Insolvency Law builds on the unique and influential analytical framework established in previous editions - which outlines the values to be served by insolvency law and the need for it to further corporate as well as broader social ends. Examining insolvency law in the fast-evolving commercial world, the third edition covers the host of new laws, policies and practices that have emerged in response to the fresh corporate and financial environments of the post-2008 crisis era. This third edition includes a new chapter on the growing issue of cross border insolvency and deals with a host of recent developments, notably; the consolidation of the rescue culture in the UK, the rise of the pre-packaged administration, and the substantial replacement of administrative receivership with administration. Suitable for advanced undergraduate and graduate students, professionals and academics, Corporate Insolvency Law offers an organised basis for rising to the challenges of an ever-shifting area of the law.

The new German Bond Act has yet to prove itself in practice. As part of a half-day conference, prominent specialists from academia and practice shared their opinions about current problems arising from the new bond legislation. This volume of the conference proceedings documents and archives the delivered presentations. The authors present their views on how to proceed with managing the legal problems that have arisen to date. Similarly, they offer reform suggestions for strengthening Germany s position in the international competition between legal systems."

With tips on understanding -- and surviving -- the new bankruptcy laws
If you're considering bankruptcy, you need straightforward answers and reliable advice. This handy guide covers it all -- so you can get your finances in line and your life back on track. This updated new edition covers everything you need to know about the new bankruptcy law and includes even better resources. Don't get desperate -- get out of debt instead!
Discover how to
* Weigh the consequences of bankruptcy
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The gradual economic integration of Western Europe is bringing about far reaching changes in the countries taking part in the venture. One of the features of this process - and a prominent feature - is making itself felt in the field of industrial organization through a profound change in the structure of a large number of markets. In taking advantage of the larger market created by the elimination of national frontiers as barriers to trade, large firms playa leading role - firms from within the European Community and from outside. The merger device has been a major vehicle of expansion, and in several sectors of manufacturing industry this has already led to an in crease in the relative importance of a few firms. Over the years, public opinion has become increasingly aware of the con centration of industrial power and of itG attendant problems. Merger law and control of the operations of la: e corporations are current topics of discussion. More especially, merger statutes have recently been enacted in Britain and Germany, and the matter is coming to be one of the chief pre occupations of the European Commission."

The first complete collection of constitutions and draughts of constitutions from Switzerland 1791 to 1865, includes approx. 470 national and cantonal documents. The documents are printed in their original languages. Vol. V encompasses 82 cantonal documents of Geneva.

Over the years, a shortage of funds has resulted in a huge deficit in government budgets for infrastructure, especially in developing economies. It is no longer feasible for governments to bear the entire burden of funding public infrastructure. Given that an inadequate supply of public infrastructure poses a challenge for the economic development of any country, partnerships with the private sector to fund public infrastructure procurement has started to be relied on as an alternative to traditional public procurement. Public-Private Partnerships are an arrangement that allow private entities to fund, design, manage and operate public infrastructure for a term in exchange for the payment of tolls by users or the government may well be the solution to the infrastructure crisis in many developing economies. This book examines the role of law in the adoption, implementation and regulation of Public-Private Partnership in selected developing economies including Brazil, India, Nigeria and South Africa to address how to deal with overlapping laws and how the law can protect assets invested in PPP in order to attract private sector interests in infrastructure financing in developing market, showing how law can be used to create, sustain and promote PPP frameworks that take into account local circumstances in developing economies.

The Tax Rules Have Changed. Your Business Should, Too.The Tax Cut and Jobs Act of 2017 marks the biggest tax reform in more than 30 years. The changes to the tax code are complex (especially for the small-business owner), but you don't have to go it alone. CPA and Attorney Mark J. Kohler delivers a comprehensive analysis of the new tax and legal structure you desperately need to help make the new tax law work for you. In this revised edition of The Tax and Legal Playbook, Kohler reveals clear-cut truths about tax and legal planning and delivers a practical, play-by-play guide that helps you build wealth, save on taxes, and protect your assets. Using real-world case studies, tax-savvy tips, game plans, and discussion points, Kohler coaches you through the complexities of the tax game of the small-business owner. You'll also learn how to: Examine your business needs and pick the right business entity for you Build your personal and corporate credit in eight steps Implement affordable asset protection strategies Take advantage of underutilized business tax deductions Pick the right health-care, retirement, and estate plans Bring on partners and investors the right way Plan for your future with self-directed retirement funds Reading from cover to cover or refer to each chapter as needed, you will come away wiser and better equipped to make the best decisions for your business, your family, and yourself.