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Books > Law > International law > Public international law > International economic & trade law > General

Power Politics in Asia's Contested Waters - Territorial Disputes in the South China Sea (Hardcover, 1st ed. 2016): Enrico... Power Politics in Asia's Contested Waters - Territorial Disputes in the South China Sea (Hardcover, 1st ed. 2016)
Enrico Fels, Truong-Minh Vu
R7,171 Discovery Miles 71 710 Ships in 10 - 15 working days

This volume offers a comprehensive and empirically rich analysis of regional maritime disputes in the South China Sea (SCS). By discussing important aspects of the rise of China's maritime power, such as territorial disputes, altered perceptions of geo-politics and challenges to the US-led regional order, the authors demonstrate that a regional power shift is taking place in Asia-Pacific. The volume also provides in-depth discussions of the responses to Chinese actions by SCS claimants as well as by important non-claimant actors.

An International Approach to the Interpretation of the United Nations Convention on Contracts for the International Sale of... An International Approach to the Interpretation of the United Nations Convention on Contracts for the International Sale of Goods (1980) as Uniform Sales Law (Paperback)
John Felemegas
R1,337 Discovery Miles 13 370 Ships in 12 - 17 working days

In 1980, the United Nations Convention for the International Sale of Goods (CISG) came into being as an attempt to create a uniform commercial sales law. This book, first published in 2007, compares two major restatements - the UNIDROIT Principles and the Principles of European Contract Law (PECL) - with CISG articles. This work has gathered scholars and legal practitioners from twenty countries who contribute analysis on the various issues covered in the articles of the CISG comparing them with how the issue is treated in the UNIDROIT and PECL restatements.The introductory section of the book addresses theoretical and practical issues of the appropriate interpretive methodology as mandated in CISG Article 7 and it is followed by individual analyses of the Convention's provisions.

ECOWAS Law (Hardcover, 1st ed. 2016): Jerry Ukaigwe ECOWAS Law (Hardcover, 1st ed. 2016)
Jerry Ukaigwe
R4,367 Discovery Miles 43 670 Ships in 10 - 15 working days

This book analyses the emerging jurisprudence of the Economic Community of West African States (ECOWAS), and seamlessly knits together all the disparate texts, policies and judicial decisions into a single, coherent resource. The work is deliberately crafted to address the lack of a comprehensive resource on the subject, and guide lawyers, policy-makers, Community citizens, researchers, students and civil society organisations through the labyrinth of the Community's laws and policies. From a socio-legal perspective, it unearths political, socio-economic and legal structures that impinge on the integration cause on the one hand, and dilute the efficacy of the Community legal regime on the other hand. Also, it exposes contemporary terrorism and conflict in West Africa and the legal interventions that the Community has adopted to respond to these challenges. In sequence, it traces and expounds the legal development of the Community norms with respect to sources of law, human rights, supra-nationalism and laws of the member states, reference procedure, action for damages, freedom of movement, discrimination and competition policy.The book particularly evaluates the extent of the human rights jurisdiction of the Community Court of Justice, as well as jurisdictional limitations to the protection of Community rights either at national or Community level. Also, it sheds light on the jurisdictional chasm existing between Community law and member states' national laws, and offers proven constitutional, legislative and judicial solutions to plug the gap. It explains vividly the common market, free movement of goods and the impact of Economic Partnership Agreement (EPA) on the entire ECOWAS free trade policy. In all these analyses, evaluation and examination of norms and policies, the work draws on the European Union's rich case law on similar points to explain recondite issues of law which may arise or have arisen from the application of any of the ECOWAS texts.

Evolution of Cyber Technologies and Operations to 2035 (Hardcover, 1st ed. 2015): Misty Blowers Evolution of Cyber Technologies and Operations to 2035 (Hardcover, 1st ed. 2015)
Misty Blowers
R4,746 Discovery Miles 47 460 Ships in 10 - 15 working days

This book explores the future of cyber technologies and cyber operations which will influence advances in social media, cyber security, cyber physical systems, ethics, law, media, economics, infrastructure, military operations and other elements of societal interaction in the upcoming decades. It provides a review of future disruptive technologies and innovations in cyber security. It also serves as a resource for wargame planning and provides a strategic vision of the future direction of cyber operations. It informs military strategist about the future of cyber warfare. Written by leading experts in the field, chapters explore how future technical innovations vastly increase the interconnectivity of our physical and social systems and the growing need for resiliency in this vast and dynamic cyber infrastructure. The future of social media, autonomy, stateless finance, quantum information systems, the internet of things, the dark web, space satellite operations, and global network connectivity is explored along with the transformation of the legal and ethical considerations which surround them. The international challenges of cyber alliances, capabilities, and interoperability is challenged with the growing need for new laws, international oversight, and regulation which informs cybersecurity studies. The authors have a multi-disciplinary scope arranged in a big-picture framework, allowing both deep exploration of important topics and high level understanding of the topic. Evolution of Cyber Technologies and Operations to 2035 is as an excellent reference for professionals and researchers working in the security field, or as government and military workers, economics, law and more. Students will also find this book useful as a reference guide or secondary text book.

Judicial Sales of Ships - A Comparative Study (Paperback, 1st ed. 2016): Lief Bleyen Judicial Sales of Ships - A Comparative Study (Paperback, 1st ed. 2016)
Lief Bleyen
R3,837 Discovery Miles 38 370 Ships in 10 - 15 working days

This work focuses on a specific aspect of the enforcement of maritime claims, namely judicial sales of ships, a procedure creditors typically resort to in the event of an irreversible default situation. A substantial part of the book approaches the topic from a comparative perspective, the goal being to assess the similarities and differences of the judicial sale procedure between three specific jurisdictions: Belgium, the Netherlands, and England & Wales. In this study, the comparison is used to further analyse the impacts of these differences on the effectiveness and reliability of the judicial sale procedure in each jurisdiction and also forms the basis for assessing the feasibility of harmonising judicial sale procedures and fostering their acceptance. Considering the international character typical of judicial sales of ships, conflict-of-law questions are very likely to arise during these procedures. Accordingly, the comparative study, where appropriate, is viewed against a private international law background.

Recognition of Foreign Administrative Acts (Hardcover, 1st ed. 2016): Jaime Rodriguez-Arana Munoz Recognition of Foreign Administrative Acts (Hardcover, 1st ed. 2016)
Jaime Rodriguez-Arana Munoz
R4,392 Discovery Miles 43 920 Ships in 10 - 15 working days

This book presents an analysis of the concept of the administrative act and its classification as 'foreign', and studies the administrative procedure for adopting administrative acts in a range of countries in and outside Europe. While focusing on the recognition and execution of foreign administrative acts, the book examines the validity, efficacy and enforceability of foreign administrative acts at national level. The book starts with a general analysis of the issue, offering general conclusions about the experiences in different countries. It then analyses the aforementioned themes from the perspective of the domestic law of different European nations and a number of international organisations (European Union, MERCOSUR, and Andean Community). In addition, the book studies the role of the European Union in the progress towards the recognition and execution of foreign administrative acts, where the principle of mutual recognition plays a vital part. Finally, the book analyses the international conventions on the recognition and execution of administrative acts and on the legalisation of public documents.

A Lawyer's Handbook for Enforcing Foreign Judgments in the United States and Abroad (Paperback): Robert E. Lutz A Lawyer's Handbook for Enforcing Foreign Judgments in the United States and Abroad (Paperback)
Robert E. Lutz
R1,512 Discovery Miles 15 120 Ships in 12 - 17 working days

This 2007 book assists the practitioner seeking to enforce a foreign judgment in the United States or a US-rendered judgment abroad in navigating the lack of procedural uniformity that exists and in planning strategies likely to ensure effective enforcement. As a handbook, it provides the practitioner with a framework and resources with which to approach and further research the laws of the relevant state or country. In Part One, the guide takes the practitioner chronologically through the process of obtaining a US court's recognition and enforcement of judgments rendered abroad. Part Two takes the practitioner through the process of obtaining an overseas jurisdiction's recognition and enforcement of judgments rendered in the United States. Part Three assesses the current trends in the US and in the international trade environment regarding enforcement of judgments which may be made by foreign courts.

Counterfeiting and Piracy - A Comprehensive Literature Review (Paperback, 1st ed. 2016): Ludovica Cesareo Counterfeiting and Piracy - A Comprehensive Literature Review (Paperback, 1st ed. 2016)
Ludovica Cesareo
R1,749 Discovery Miles 17 490 Ships in 10 - 15 working days

This book aims to identify, analyze, and systematize the available research on counterfeiting and piracy published over a thirty-five year time span (1980-2015) in order to highlight the main trends in the illicit trade literature, propose suggestions for managers battling against illicit trade, and provide a starting point for future research. Counterfeiting and piracy, i.e., the violation of intellectual property rights (IPRs), including trademarks, copyright, and patents, have been investigated across a multitude of fields, from ethics to marketing, from law to business, from criminology to psychology. While the number of contributions has been substantial, research on both demand and supply has been fragmented and has at times yielded contradictory results. In addition, the lack of an extensive, interdisciplinary, and up-to-date literature review has made it hard to fully understand what aspects of the phenomenon need further clarification in order to stem consumer demand and provide meaningful suggestions to companies combatting illicit trade daily. A systematization of the existing literature is absolutely paramount and this need is fully met by this book.

Market Integration: The EU Experience and Implications for Regulatory Reform in China (Hardcover, 1st ed. 2016): Niels... Market Integration: The EU Experience and Implications for Regulatory Reform in China (Hardcover, 1st ed. 2016)
Niels Philipsen, Stefan E. Weishaar, Guangdong Xu
R3,002 Discovery Miles 30 020 Ships in 10 - 15 working days

This book examines the relationship between regulation and market integration, with a special focus on China. It pursues a Law and Economics and Comparative Law approach (China and EU) to analyze the current obstacles to market integration and domestic economic growth in China. Topics covered at the national level include competition law, public procurement rules and financial regulation. At the regional and local level, this book addresses questions related to administrative monopolies, self-regulation, legal services markets, and environmental law.

Global Justice and International Economic Law - Three Takes (Hardcover, New): Frank J. Garcia Global Justice and International Economic Law - Three Takes (Hardcover, New)
Frank J. Garcia
R3,260 Discovery Miles 32 600 Ships in 12 - 17 working days

For centuries, international trade has been seen as essential to the wealth and power of nations. More recently we have started to understand its problematic role as an engine of distributive justice. In this compelling book Frank J. Garcia proposes a new way to evaluate, construct and manage international trade - one that is based on norms of economic justice, comparative advantage and national interest. Garcia examines three ways to conceptualize the problem of trade and global justice, drawn from Rawlsian liberalism, communitarianism and consent theory. These approaches illustrate specific issues of importance to the way global justice has been theorized, offering a pluralistic mode of arguing for global justice and highlighting the unique modes of discourse we employ when engaging with global justice and their implications for conceptualizing and arguing the problem. Garcia suggests a new direction for trade agreements built around truly consensual trade negotiations and the kind of international economic system they would structure.

Universal Service in WTO and EU law - Liberalisation and Social Regulation in Telecommunications (Hardcover, 1st ed. 2016):... Universal Service in WTO and EU law - Liberalisation and Social Regulation in Telecommunications (Hardcover, 1st ed. 2016)
Olga Batura
R4,128 Discovery Miles 41 280 Ships in 10 - 15 working days

This book is a systematic comparative study of WTO and EU law relevant for universal service provision, and a timely contribution to the ongoing scholarly and policy debates about the concept and scope of universal service. Universal service is one of the most significant regulatory issues worldwide and it is likely to remain so. The central question dealt with by the author is how the technologically intensive sector of telecommunications services can be regulated in a socially fair way in the light of liberalisation and the immense importance of ICTs in the Information Society. The author investigates whether the legal frameworks of WTO and EU can meet the challenges of the rapid and dramatic technological and social change and formulates relevant policy recommendations. The book is of interest to both scholars and practitioners in several disciplines, such as EU and WTO law, telecommunications law and regulation, political science regarding market regulation and governance as well as European integration and WTO. Olga Batura is affiliated to the Leuphana Law School, University of Luneburg, Germany, and to the European Humanities University in Vilnius, Lithania.

The WTO Case Law of 2010 (Paperback, New): Henrik Horn, Petros C. Mavroidis The WTO Case Law of 2010 (Paperback, New)
Henrik Horn, Petros C. Mavroidis
R1,001 Discovery Miles 10 010 Ships in 12 - 17 working days

This book brings together the 2010 output of the American Law Institute (ALI) project on World Trade Organization law. Each chapter focuses on a different dispute from the adjudicating bodies of the WTO. Each case is jointly evaluated by well-known experts in trade law and international economics. ALI reporters critically review the jurisprudence of WTO adjudicating bodies and evaluate whether the ruling 'makes sense' from an economic as well as a legal point of view and, if not, whether the problem lies in the interpretation of the law or the law itself. The studies do not always cover all issues discussed in a case, but they seek to discuss both the procedural and the substantive issues that form, in the reporters' views, the 'core' of the dispute. This paperback will be an invaluable resource for students, lecturers and practitioners of international trade law.

Dispute Settlement Reports 2011: Volume 1, Pages 1-682 (Hardcover, New): World Trade Organization Dispute Settlement Reports 2011: Volume 1, Pages 1-682 (Hardcover, New)
World Trade Organization
R5,631 Discovery Miles 56 310 Ships in 12 - 17 working days

The Dispute Settlement Reports of the World Trade Organization (WTO) include Panel and Appellate Body reports, as well as arbitration awards, in disputes concerning the rights and obligations of WTO members under the provisions of the Marrakesh Agreement Establishing the World Trade Organization. These are the WTO authorized and paginated reports in English. An essential addition to the library of all practising and academic trade lawyers and needed by students worldwide taking courses in international economic or trade law. DSR 2011: I reports on European Communities and Certain Member States - Measures Affecting Trade in Large Civil Aircraft (WT/DS316).

Dispute Settlement Reports 2011: Volume 2, Pages 683-1474 (Hardcover, New): World Trade Organization Dispute Settlement Reports 2011: Volume 2, Pages 683-1474 (Hardcover, New)
World Trade Organization
R5,647 Discovery Miles 56 470 Ships in 12 - 17 working days

The Dispute Settlement Reports of the World Trade Organization (WTO) include Panel and Appellate Body reports, as well as arbitration awards, in disputes concerning the rights and obligations of WTO members under the provisions of the Marrakesh Agreement Establishing the World Trade Organization. These are the WTO authorized and paginated reports in English. An essential addition to the library of all practising and academic trade lawyers and needed by students worldwide taking courses in international economic or trade law. DSR 2011: II reports on European Communities and Certain Member States - Measures Affecting Trade in Large Civil Aircraft (WT/DS316).

Dispute Settlement Reports 2011: Volume 3, Pages 1475-2200 (Hardcover, New): World Trade Organization Dispute Settlement Reports 2011: Volume 3, Pages 1475-2200 (Hardcover, New)
World Trade Organization
R5,639 Discovery Miles 56 390 Ships in 12 - 17 working days

The Dispute Settlement Reports of the World Trade Organization (WTO) include Panel and Appellate Body reports, as well as arbitration awards, in disputes concerning the rights and obligations of WTO members under the provisions of the Marrakesh Agreement Establishing the World Trade Organization. These are the WTO authorized and paginated reports in English. An essential addition to the library of all practising and academic trade lawyers and needed by students worldwide taking courses in international economic or trade law. DSR 2011: III reports on European Communities and Certain Member States - Measures Affecting Trade in Large Civil Aircraft (WT/DS316).

Dispute Settlement Reports 2011: Volume 4, Pages 2201-2866 (Hardcover, New): World Trade Organization Dispute Settlement Reports 2011: Volume 4, Pages 2201-2866 (Hardcover, New)
World Trade Organization
R5,627 Discovery Miles 56 270 Ships in 12 - 17 working days

The Dispute Settlement Reports of the World Trade Organization (WTO) include Panel and Appellate Body reports, as well as arbitration awards, in disputes concerning the rights and obligations of WTO members under the provisions of the Marrakesh Agreement Establishing the World Trade Organization. These are the WTO authorized and paginated reports in English. An essential addition to the library of all practising and academic trade lawyers and needed by students worldwide taking courses in international economic or trade law. DSR 2011: IV reports on Thailand - Customs and Fiscal Measures on Cigarettes from the Philippines (WT/DS371).

Dispute Settlement Reports 2011: Volume 6, Pages 3141-3750 (Hardcover): World Trade Organization Dispute Settlement Reports 2011: Volume 6, Pages 3141-3750 (Hardcover)
World Trade Organization
R5,620 Discovery Miles 56 200 Ships in 12 - 17 working days

The Dispute Settlement Reports of the World Trade Organization (WTO) include Panel and Appellate Body reports, as well as arbitration awards, in disputes concerning the rights and obligations of WTO members under the provisions of the Marrakesh Agreement Establishing the World Trade Organization. These are the WTO authorized and paginated reports in English. An essential addition to the library of all practising and academic trade lawyers and needed by students worldwide taking courses in international economic or trade law. DSR 2011: V and VI reports on United States - Definitive Anti-Dumping and Countervailing Duties on Certain Products from China (WT/DS379).

Dispute Settlement Reports 2011: Volume 8, Pages 4287-4808 (Hardcover): World Trade Organization Dispute Settlement Reports 2011: Volume 8, Pages 4287-4808 (Hardcover)
World Trade Organization
R5,607 Discovery Miles 56 070 Ships in 12 - 17 working days

The Dispute Settlement Reports of the World Trade Organization (WTO) include Panel and Appellate Body reports, as well as arbitration awards, in disputes concerning the rights and obligations of WTO members under the provisions of the Marrakesh Agreement Establishing the World Trade Organization. These are the WTO authorized and paginated reports in English. An essential addition to the library of all practising and academic trade lawyers and needed by students worldwide taking courses in international economic or trade law. DSR 2011: VIII reports on European Communities - Definitive Anti-Dumping Measures on Certain Iron or Steel Fasteners from China (WT/DS397).

Dispute Settlement Reports 2011: Volume 9, Pages 4809-5236 (Hardcover): World Trade Organization Dispute Settlement Reports 2011: Volume 9, Pages 4809-5236 (Hardcover)
World Trade Organization
R5,594 Discovery Miles 55 940 Ships in 12 - 17 working days

The Dispute Settlement Reports of the World Trade Organization (WTO) include Panel and Appellate Body reports, as well as arbitration awards, in disputes concerning the rights and obligations of WTO members under the provisions of the Marrakesh Agreement Establishing the World Trade Organization. These are the WTO authorized and paginated reports in English. An essential addition to the library of all practising and academic trade lawyers and needed by students worldwide taking courses in international economic or trade law. DSR 2011: IX reports on United States - Measures Affecting Imports of Certain Passenger Vehicle and Light Truck Tyres from China (WT/DS399).

Genetic Engineering and the World Trade System - World Trade Forum (Paperback): Daniel Wuger, Thomas Cottier Genetic Engineering and the World Trade System - World Trade Forum (Paperback)
Daniel Wuger, Thomas Cottier
R1,158 Discovery Miles 11 580 Ships in 12 - 17 working days

While the WTO agreements do not regulate the use of biotechnology per se, their rules can have a profound impact on the use of the technology for both commercial and non-commercial purposes. This book seeks to identify the challenges to international trade regulation that arise from biotechnology. The contributions examine whether existing international obligations of WTO Members are appropriate to deal with the issues arising for the use of biotechnology and whether there is a need for new international legal instruments, including a potential WTO Agreement on Biotechnology. They combine various perspectives on and topics relating to genetic engineering and trade, including human rights and gender; intellectual property rights; traditional knowledge and access and benefit sharing; food security, trade and agricultural production and food safety; and medical research, cloning and international trade.

International Economic Law, Globalization and Developing Countries (Hardcover): Julio Faundez, Celine Tan International Economic Law, Globalization and Developing Countries (Hardcover)
Julio Faundez, Celine Tan
R4,962 Discovery Miles 49 620 Ships in 12 - 17 working days

'In the galaxy of issues that developing countries are faced with in their international economic relations, this publication manages to focus on some critical areas of particular concern to developing countries. Moreover, the issues focussed on have a contemporary relevance touching as they do on financial reform, aid and IMF conditionality, international trade and investment, multinational corporations, competition, corruption, the environment and intellectual property issues. This is a comprehensive appraisal of development related problems in international economic relations written by practitioners and academics in the field.' - Asif Qureshi, University of Manchester, UK International Economic Law, Globalization and Developing Countries explores the impact of globalization on the international legal system, with a special focus on the implications for developing countries. The onset of the current process of globalization has brought about momentous changes to the rules and processes of international law. This comprehensive book examines a number of these changes, including the radical expansion of international economic law, the increase in the power of international economic organizations, and the new informal approaches to law-making. The greater reliance on judicial and arbitral mechanisms, and the proliferation of international human rights instruments, many of which have a direct bearing on international economic relations, are also discussed. The contributors to this book are all prominent experts in the fields of international law and international political economy, drawn from both developing and developed countries. This insightful book will appeal to scholars and advanced students with an interest in international law, development studies, international political economy and international governance. It will also be an indispensable tool for practitioners - including members of leading international NGOs, international lawyers, political scientists and international development specialists. Contributors: Y. Akyuz, D. Bradlow, E.R. Carrasco, P. Cullet, K.E. Davis, J. Faundez, M.E. Footer, J. Harrison, F. Macmillan, K. McMahon, P. Muchlinski, T. Novitz, P. Roffe, D. Salter, C. Tan, V.P.B. Yu III

The Impact of Corruption on International Commercial Contracts (Hardcover, 1st ed. 2015): Michael Joachim Bonell, Olaf Meyer The Impact of Corruption on International Commercial Contracts (Hardcover, 1st ed. 2015)
Michael Joachim Bonell, Olaf Meyer
R4,569 Discovery Miles 45 690 Ships in 10 - 15 working days

This volume presents national reports describing the legal instruments that are available to prevent the payment of bribes for acquiring contracts. Anti-corruption is one of the preeminent issues in the modern global commercial order and is tackled with the help of criminal law and contract law in different ways in different countries. The reports included in this volume, from very diverse parts of the world, represent a unique and rich compilation of court decisions, doctrinal discussions and a pool of suggested solutions. The central theme is the enforceability of three problematic types of contracts: the bribe agreement, whereby a bribe payer promises the agent of his business partner a personal benefit in exchange for favourable contract terms; the agreement between a bribe payer and an intermediary (a "bribe merchant"), where the latter offers his expertise to help funnel bribes to agents of the business partner; and finally, the contract between the bribe payer and his business partner which was obtained by means of bribery. The analysis is tailored toward commercial contracts, which can also include contracts with state-owned enterprises. The examination and comparison of international and national initiatives included in this volume advance the discussion on the most appropriate remedies in corruption cases, and show how to get past the boundaries of criminal, private and contract law.

The WTO Case Law of 2002 - The American Law Institute Reporters' Studies (Paperback): Henrik Horn, Petros C. Mavroidis The WTO Case Law of 2002 - The American Law Institute Reporters' Studies (Paperback)
Henrik Horn, Petros C. Mavroidis
R1,123 Discovery Miles 11 230 Ships in 12 - 17 working days

This book, published in 2005, is the second annual report of the American Law Institute (ALI) project on World Trade Organization Law. The project undertakes yearly analysis of the case law from the adjudicating bodies of the WTO. The Reporters' Studies for 2002 cover a wide range of WTO law ranging from classic trade in goods issues to intellectual property protection. Each case is jointly evaluated by well-known experts in trade law and international economics. The reporters critically review the jurisprudence of WTO adjudicating bodies and evaluate whether the ruling 'makes sense' from an economic as well as legal point of view, and if not, whether the problem lies in the interpretation of the law or the law itself. The studies do not cover all issues discussed in a case, but they seek to discuss both the procedural and the substantive issues that form the 'core' of the dispute.

The WTO Case Law of 2003 - The American Law Institute Reporters' Studies (Paperback): Henrik Horn, Petros C. Mavroidis The WTO Case Law of 2003 - The American Law Institute Reporters' Studies (Paperback)
Henrik Horn, Petros C. Mavroidis
R1,187 Discovery Miles 11 870 Ships in 12 - 17 working days

This book is the third annual report of the American Law Institute (ALI) project on World Trade Organization Law. The project undertakes yearly analysis of the case law from the adjudicating bodies of the WTO. The Reporters' Studies for 2003 cover a wide range of WTO law. Each case is jointly evaluated by well-known experts in trade law and international economics. The reporters critically review the jurisprudence of WTO adjudicating bodies and evaluate whether the ruling 'makes sense' from an economic as well as legal point of view, and if not, whether the problem lies in the interpretation of the law or the law itself. The studies do not cover all issues discussed in a case, but they seek to discuss both the procedural and the substantive issues that form the 'core' of the dispute.

Taxation of Income from Domestic and Cross-border Collective Investment - A Qualitative and Quantitative Comparison (Paperback,... Taxation of Income from Domestic and Cross-border Collective Investment - A Qualitative and Quantitative Comparison (Paperback, Softcover reprint of the original 1st ed. 2014)
Andreas Oestreicher, Markus Hammer
R3,434 Discovery Miles 34 340 Ships in 10 - 15 working days

The Fund Reporting Cloud (R) has made tax reporting less complex, but comparing the effective tax treatment of investment funds and their investors in an international environment is still an ambitious task. Against this background, this study examines the tax consequences at fund, asset, and investor level. In geographical terms our comparison covers eleven European countries, the USA, and Japan. Our analysis of the relevant tax provisions, which is of a primarily qualitative nature, is complemented by a quantitative comparison of the tax burden for a model investor investing assets nationally in the form of a collective investment. It will be of interest both for investors seeking tax advantages and for governments to check whether there is a need for tax reforms. It also ties in perfectly with the current evaluations at OECD level in the context of TRACE.

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