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  • Cross-border Transactions of Intermediated Securities

    A Comparative Analysis in Substantive Law and Private International Law

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    Series series Law and Criminology (R0)
    This work aims to analyse substantive and conflict of laws rules regarding intermediated securities in a comparative way. For this purpose, it examines major jurisdictions’ rules for intermediated securities and the intermediated securities holding systems, such as the rules of the German, US, Korean, Japanese and Swiss systems, as well as the relevant EU regimes and initiatives. Above all, it ... Read more

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  • eCommerce and the Effects of Technology on Taxation

    Could VAT be the eTax Solution?

    Series series Law and Criminology (R0)
    This book focuses on the impact of technology on taxation and deals with the broad effect of technology on diverse taxation systems. It addresses the highly relevant eTax issue and argues that while VAT may not be the ultimate solution with regard to taxing electronic commerce, it can be demonstrated to be the most effective solution to date. The book analyzes the application and the effectiveness ... Read more

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  • Judging the State in International Trade and Investment Law

    Sovereignty Modern, the Law and the Economics

    Edited by Leïla Choukroune ...
    Series series Law and Criminology (R0)
    This book addresses concerns with the international trade and investment dispute settlement systems from a statist perspective, at a time when multilateralism is deeply questioned by the forces of mega-regionalism and political and economic contestation. In covering recent case law and theoretical discussions, the book’s contributors analyze the particularities of statehood and the limitations of ... Read more

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  • VAT Neutrality

    Most major economies use a value added tax (VAT) which is a derivation of the French 1954 taxe sur la valeur ajoutée. The initial imposition of VAT in France and its spread around the world have been driven by economic reasons. This book focuses on one of these economic triggers: the neutrality of VAT as regards the functioning of the economy. It demonstrates that the reason VAT was chosen in ... Read more

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  • VAT and Financial Services

    Comparative Law and Economic Perspectives

    Series series Law and Criminology (R0)
    This book explains the theoretical and policy issues associated with the taxation of financial services and includes a jurisdictional overview that illustrates alternative policy choices and the legal consequences of those choices . The book addresses the question: how can financial services in an increasingly globalized market best be taxed through VAT while avoiding economic distortions? It ... Read more

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  • Corporate Citizenship and New Governance

    The Political Role of Corporations

    Edited by Ingo Pies, Peter Koslowski ...
    Series series Philosophy and Religion (R0)
    This volume unites the perspective of business ethics with approaches from strategic management, economics, law, political science, and with philosophical reflections on the theory of Corporate Citizenship and New Governance.In view of the internationalization of the (global) economy and the free movement of capital, new instruments of political coordination are needed. These societal changes ... Read more

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