Equitable Compensation and Disgorgement of Profit (Hart by Simone Degeling,Jason NE Varuhas

By Simone Degeling,Jason NE Varuhas

This choice of essays interrogates major matters on the vanguard of scholarship and criminal perform within the box of cash treatments in fairness. Chapters tackle the contentious and constructing box of equitable reimbursement, together with: the character of equitable repayment; the proper causation inquiry for equitable reimbursement; no matter if notions of contribution observe to a number of brokers; accessorial legal responsibility; the function of discretion in proscribing equitable reimbursement; which wrongs yield equitable repayment; and the level to which repayment in fairness differs from funds treatments at universal legislation. different chapters study the therapy of disgorgement of revenue, and particularly the theoretical foundation of that treatment, its program within the context of fiduciary responsibilities, and third-party concerns. a few chapters additionally learn the interrelationship among loss- and gain-based funds reduction.

In addressing those concerns the booklet contains either doctrinal and theoretical views, and brings jointly prime fairness students and judges from around the universal legislation world.

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Florida Wills, Trusts, and Estates: Cases and Materials, by Elena Marty-Nelson,Eloisa C. Rodriguez-Dod,Gail Levin

By Elena Marty-Nelson,Eloisa C. Rodriguez-Dod,Gail Levin Richmond,Donna Carol Litman,Jani Maurer

To inspire scholars to view wills, trusts, and estates matters from the viewpoint of either planners and litigators, the authors comprise a number of questions that require scholars to contemplate how you can draft or plan to prevent litigation, whereas achieving consumers’ ambitions. whereas the e-book is meant for the fundamental wills and trusts direction, it might even be utilized in complicated trusts and estates classes, because it contains chapters on property making plans, powers of appointment, complicated directives, and probate.

The ideas governing wills and trusts stay state-law-driven. The authors’ philosophy is that scholars achieve serious insights into complicated concerns by way of learning the legislation of 1 jurisdiction as a complete. Florida legislation is an ideal platform for this pastime since it has huge probate and belief codes and important case judgements addressing present and state-of-the-art issues.

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Federal Income Taxation of Corporations and Stockholders in by Karen Burke

By Karen Burke

This version has been thoroughly revised to reflect
developments within the Code, laws, and case legislations via October 2013. The
text specializes in the company as a taxable entity and tracks the corporate
life cycle from incorporation via entire liquidation. It includes
discussion on nonliquidating distributions, redemptions, and inventory dividends.
It additionally addresses complicated difficulties in company taxation, resembling taxable acquisitions,
tax-free reorganizations and company divisions, and carryover of corporate
tax attributes.

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Kassenbuchführung: Allgemeine Grundlagen und Änderungen ab by Karin Nickenig

By Karin Nickenig

Karin Nickenig befasst sich in diesem essential in aller Kürze mit den aktuell bestehenden Regelungen zur Kassenbuchführung und den geplanten Änderungen ab dem Jahr 2017 durch das Gesetz zum Schutz vor Manipulationen an digitalen Grundaufzeichnungen („Kassengesetz“). Mit Hilfe dieses essentials erhält der Praktiker einen Überblick über die stets fortschreitende Komplexität der Regelungen zur Kassenbuchführung.

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Common Cents Estate Planning: Practical Advice You Should by Craig Hersch,Jean Boles

By Craig Hersch,Jean Boles

Ever ask yourself what questions you might want to ask if you stopover at along with your property making plans lawyer, CPA and fiscal consultant? This booklet presents you the readability and self assurance to invite the entire correct questions that pertain on your scenario. Craig R. Hersch, a Florida Bar Board qualified Wills, Trusts & Estates Attorney/CPA grants functional suggestion by means of relaying his behind-the-desk view to genuine existence events. He has authored an property making plans column in a Sanibel Island, Florida newspaper considering 2004 – and has now compiled numerous of his top columns into effortless to appreciate chapters. Don’t move into your subsequent assembly unprepared! permit Craig’s knowledge support advisor you.

Craig R. Hersch is a Florida Bar Board qualified Wills, Trusts & Estates lawyer and CPA who has released articles in expert exchange journals reminiscent of the sensible Tax legal professional, Trusts & Estates journal and The Florida Bar magazine. He writes a weekly property making plans column within the Island sunlight information newspaper, and has released a number of books as part of The kinfolk property & Legacy Series™, offering sensible suggestion in daily language. Craig enjoys a “Preeminent AV” score at Martindale-Hubbell®, the top possible through the nationwide self sufficient legal professional ranking carrier, and has been chosen as a “Super legal professional” from 2008-2014. the yearly "SuperLawyers®” directory is a shopper scores carrier of exceptional attorneys from greater than 70 perform parts via Thomson Reuters and released in legislation & Politics magazine.

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Tax Expenditure Management (Cambridge Tax Law Series) by Mark Burton,Kerrie Sadiq

By Mark Burton,Kerrie Sadiq

A tax expenditure is a 'tax holiday' allowed to a taxpayer or workforce of taxpayers, for instance, when it comes to concession, deduction, deferral or exemption. The tax expenditure idea, because it was once first pointed out, used to be designed to illustrate the similarity among direct govt spending at the one hand and spending in the course of the tax procedure at the different. The id of advantages supplied during the tax approach as tax charges permits analysts to think about the monetary importance of these components of the tax method which don't give a contribution to the first objective of elevating profit. even if a probably basic idea, it has generated a number advanced definitional and useful concerns, and this publication identifies and severely assesses the debatable elements of tax expenditure and tax expenditure management.

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weltweit steuerfrei!: Alle Details der nationalen und by Helmut P. Trunk

By Helmut P. Trunk

Die Kapitalanlage ist im In- wie im Ausland primär auch ein steuerliches challenge. Mit diesem Werk hat sich der Verfasser die Aufgabe gestellt, dem Leser einen Wegweiser in die Hand zu geben, der ihm hilft, seine Vermögensdispositionen im Ausland sicher, diskret und steuergünstig zu gestalten.
Umfassend wird die gesamte Methodik der internationalen Fahndung und Rechtshilfe aufgezeigt. Besondere Beachtung erfährt dabei der  Steuerabzug vom Zinsertrag bzw. der Informationsaustausch innerhalb der Europäischen Gemeinschaft. Der Leser gewinnt den nötigen Einblick in die criminal verbleibenden Freiräume und erfährt, wo und wie er sein Vermögen im Ausland optimum anlegen kann. Akribisch werden alle rechtlichen Gestaltungsmöglichkeiten und Formalien dargelegt, die für eine erfolgreiche Kapitalanlage im steuerfreien Ausland erforderlich sind. Viele unausgesprochene Fragen finden in diesem Buch eine Antwort. Ein unentbehrlicher Ratgeber für deepest Kapitalanleger wie institutionelle Investoren.
Aus dem Inhalt:
• Das globale Fahndungs-Netz
• Europas ungeschützte Konten
• Wohin mit dem Ersparten
• Chancen und Diskretion der Auslandsanlage
Der Autor
Helmut Paul Trunk, ehemaliger Regierungsdirektor. Studium der Rechtswissenschaften an den Universitäten München und Erlangen. Langjährige Praxis im Steuerrecht durch multifunktionale Tätigkeit als Fachjurist in der Verwaltung. Leitung verschiedener Ämter. Frühere Veröffentlichung: «Schach dem Fiskus!», 1994.

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Die Prüfungsanordnung nach AO: Inhalte und by Nicole Heyde

By Nicole Heyde

Studienarbeit aus dem Jahr 2009 im Fachbereich Jura - Steuerrecht, observe: 2,0, Technische Universität Dresden, Sprache: Deutsch, summary: Für die Außenprüfung ist eine schriftliche Prüfungsanordnung mit Rechtsbehelfsbeleh-rung notwendig. Die Prüfungsanordnung ist ein Verwaltungsakt (§ 118 AO) und unabdingbare Prüfungsvoraussetzung für den rechtlichen Beginn einer Außenprüfung.

Die folgende Seminararbeit stellt zuerst die Grundlagen zur Prüfungsanordnung dar, um dann zum Schwerpunkt - den fehlerhaften Prüfungsanordnungen - überzuleiten. Dabei werden rechtswidrige und nichtige Prüfungsanordnungen beleuchtet und deren Rechtsbehelfe und Wirkungen beleuchtet. Eine Checkliste für die Prüfungsanordnung ist im Anhang mit beigefügt.

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Corporate Citizenship and New Governance: The Political Role by Ingo Pies,Peter Koslowski

By Ingo Pies,Peter Koslowski

This quantity unites the point of view of industrial ethics with methods from strategic administration, economics, legislation, political technological know-how, and with philosophical reflections at the thought of company Citizenship and New Governance.

In view of the internationalization of the (global) economic system and the loose flow of capital, new tools of political coordination are wanted. those societal alterations set off the 2 heavily intertwined demanding situations tested during this booklet. the 1st problem pertains to the function and the self-conceptualization of industrial corporations as company voters inside society. businesses are more and more anticipated to imagine the social accountability of supporting to form the rule-framework of globalization. the second one problem refers back to the kind of the engagement in neighborhood, nationwide and overseas approaches of governance. To extra credibly and successfully take on those demanding situations, company actors are ever extra engaging in rule-setting approaches including civil society firms and the government.

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