|
Books > Law > Laws of other jurisdictions & general law > Financial, taxation, commercial, industrial law > Financial law > Taxation law
Sales: Problems and Materials give students a basic understanding
of sales of goods transactions and how Article 2 of the Uniform
Commercial Code (UCC) is applied to them. Built around a series of
problems, the book connects real case studies and the author's
original material directly to the text of Article 2. The text
discusses the scope of the code, how it functions when
circumstances of a transaction change, remedies for breach of
contract, and the risk of loss. Other topics include performance,
warranties, and title. Students learn how the code is a system of
inter-related rules that work together to facilitate the sale of
goods and resolve related disputes. The revised first edition
features revisions throughout to ensure the content is accurate and
up-to-date. Additionally, the problems have been updated or
replaced based on student feedback. Sales: Problems and Materials
helps students recognize the UCC as the primary source of
commercial law. It gives students a level of comfort and confidence
with Article 2 that will enable them to effectively address the
needs of their clients once they enter into practice. The book is
ideal for law courses that cover sales transactions.
This book examines recent developments and high-profile debates
that have arisen in the field of international tax law and European
tax law. Topics such as international tax avoidance, corporate
social responsibility, good governance in tax matters, harmful tax
competition, state aid, tax treaty abuse and the Financial
Transaction Tax are considered. The OECD/G20 project on Base
Erosion and Profit Shifting (BEPS) features prominently in the
book. The interaction with the European Union's Action Plan to
strengthen the fight against tax fraud and tax evasion is also
considered. Particular attention is paid to specific BEPS
deliverables, exploring them through the prism of European Union
law. Can the two approaches be aligned or are there inherent
conflicts between them? The book also explores whether, when it
comes to aggressive tax planning, there are internal conflicts
between the established case law of the Court of Justice and the
emerging policy of the European institutions. By so doing it offers
a review of issues which are of constitutional importance to the
European Union. Finally, the book reflects on the future of
international and European tax law in the post-BEPS world.
As environmental social governance (ESG) increasingly shapes the
academic discourse in the European Union, Solveig Gasche provides a
conceptual analysis of responsible trading in raw materials.
Because the governance concept of responsible trading considers
human rights and environmental standards, she defines the decisive
determinants of trade in raw materials by considering the main
historic, economic and regulative approaches. Illustrating and
analysing the international and the German approach to implementing
good guidance, strategies and governance, she further deals with
the issues of conflict minerals and compliance, supply chain due
diligence, corporate social responsibility, and business ethics.
Corporate liability is given particular emphasis, taking into
account options of contract design, transparency, and reporting as
well as aspects of due diligence.
|
|