Liechtenstein's uncertain foundations

Liechtenstein's uncertain foundations PDF Author: U. E. Ramati
Publisher:
ISBN: 9783909158911
Category : Foundations
Languages : en
Pages : 270

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Book Description

Liechtenstein's uncertain foundations

Liechtenstein's uncertain foundations PDF Author: U. E. Ramati
Publisher:
ISBN: 9783909158911
Category : Foundations
Languages : en
Pages : 270

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Book Description


Passing Wealth on Death

Passing Wealth on Death PDF Author: Alexandra Braun
Publisher: Bloomsbury Publishing
ISBN: 150990736X
Category : Law
Languages : en
Pages : 408

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Book Description
Wealth can be transferred on death in a number of different ways, most commonly by will. Yet a person can also use a variety of other means to benefit someone on death. Examples include donationes mortis causa, joint tenancies, trusts, life-insurance contracts and nominations in pension and retirement plans. In the US, these modes of transfer are grouped under the category of 'will-substitutes' and are generally treated as testamentary dispositions. Much has been written about the effect of the use of will-substitutes in the US, but little is generally known about developments in other jurisdictions. For the first time, this collection of contributions looks at will-substitutes from a comparative perspective. It examines mechanisms that pass wealth on death across a number of common law, civil law and mixed legal jurisdictions, and explores the rationale behind their use. It analyses them from different viewpoints, including those of owners of businesses, investors, as well as creditors, family members and dependants. The aims of the volume are to show the complexity and dynamics of wealth transfers on death across jurisdictions, to identify patterns between jurisdictions, and to report the attitudes towards the different modes of transfer in light of their utility and the potential frictions they give rise to with policies and principles underpinning current laws.

Responding to Money Laundering

Responding to Money Laundering PDF Author: Ernesto Savona
Publisher: Routledge
ISBN: 1135299196
Category : Business & Economics
Languages : en
Pages : 337

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Book Description
Responding to Money Laundering has its origin in the International Conference on Preventing and Controlling Money Laundering and the Use of Proceeds of Crime: A Global Approach organised by ISPAC, the International Scientific and Advisory Board of the United Nations in co-operation with the Crime and Justice Branch of the United Nations under the auspices of the Italian Government. This conference has been a milestone in the recent international debate on money laundering. Some of the main papers presented are substantially revised and collected in this book making a major contribution to the development of expertise in the field. Divided into two sections -- "Trends and Implications" and "Tuning the Instruments" -- the chapters develop an analysis of the different aspects of the money laundering problem and attempt to tune the instruments for combating them. Globalization of the problem calls for globalization of the responses. By presenting a wide range of different approaches and

Corruption and Money Laundering

Corruption and Money Laundering PDF Author: D. Chaikin
Publisher: Springer
ISBN: 0230622453
Category : Political Science
Languages : en
Pages : 234

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Book Description
Through a policy and legal analysis, this book shows how corruption facilitates money laundering, and vice versa. Furthermore, it demonstrates specifically how the responses developed to combat one type of financial crime can productively be employed in fighting the other.

Tax Havens

Tax Havens PDF Author: Ronen Palan
Publisher: Cornell University Press
ISBN: 0801468558
Category : Business & Economics
Languages : en
Pages : 281

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Book Description
From the Cayman Islands and the Isle of Man to the Principality of Liechtenstein and the state of Delaware, tax havens offer lower tax rates, less stringent regulations and enforcement, and promises of strict secrecy to individuals and corporations alike. In recent years government regulators, hoping to remedy economic crisis by diverting capital from hidden channels back into taxable view, have undertaken sustained and serious efforts to force tax havens into compliance.In Tax Havens, Ronen Palan, Richard Murphy, and Christian Chavagneux provide an up-to-date evaluation of the role and function of tax havens in the global financial system—their history, inner workings, impact, extent, and enforcement. They make clear that while, individually, tax havens may appear insignificant, together they have a major impact on the global economy. Holding up to $13 trillion of personal wealth—the equivalent of the annual U.S. Gross National Product—and serving as the legal home of two million corporate entities and half of all international lending banks, tax havens also skew the distribution of globalization's costs and benefits to the detriment of developing economies.The first comprehensive account of these entities, this book challenges much of the conventional wisdom about tax havens. The authors reveal that, rather than operating at the margins of the world economy, tax havens are integral to it. More than simple conduits for tax avoidance and evasion, tax havens actually belong to the broad world of finance, to the business of managing the monetary resources of individuals, organizations, and countries. They have become among the most powerful instruments of globalization, one of the principal causes of global financial instability, and one of the large political issues of our times.

The Taxation of Companies in Europe

The Taxation of Companies in Europe PDF Author: International Bureau of Fiscal Documentation
Publisher:
ISBN:
Category : Corporations
Languages : en
Pages : 832

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Book Description


The Conceptual Foundations of Transitional Justice

The Conceptual Foundations of Transitional Justice PDF Author: Colleen Murphy
Publisher: Cambridge University Press
ISBN: 1108228607
Category : Law
Languages : en
Pages : 233

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Book Description
Many countries have attempted to transition to democracy following conflict or repression, but the basic meaning of transitional justice remains hotly contested. In this book, Colleen Murphy analyses transitional justice - showing how it is distinguished from retributive, corrective, and distributive justice - and outlines the ethical standards which societies attempting to democratize should follow. She argues that transitional justice involves the just pursuit of societal transformation. Such transformation requires political reconciliation, which in turn has a complex set of institutional and interpersonal requirements including the rule of law. She shows how societal transformation is also influenced by the moral claims of victims and the demands of perpetrators, and how justice processes can fail to be just by failing to foster this transformation or by not treating victims and perpetrators fairly. Her book will be accessible and enlightening for philosophers, political and social scientists, policy analysts, and legal and human rights scholars and activists.

Developments in Foundation Law in Europe

Developments in Foundation Law in Europe PDF Author: Chiara Prele
Publisher: Springer
ISBN: 9401790698
Category : Law
Languages : en
Pages : 316

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Book Description
This book deals with foundation law in various European countries. It sums up contributions from the most outstanding experts in foundation law in fourteen countries. These are either civil law or common law, and their socio-economical situation is considerably different. Despite the outstanding differences in each country, foundations have been growing in number and importance all over Europe in the last decades. Political, economical and social changes occurred in various European countries increased foundations' role. The need to focus on foundations' laws and regulations arose in many States for different reasons. The contributions in this book focus in particular on the recent development of foundation law, on the evolution foundations have undergone in recent years and on trends in law.

The Foundations of Ethnic Politics

The Foundations of Ethnic Politics PDF Author: Henry E. Hale
Publisher: Cambridge University Press
ISBN: 1139473077
Category : Political Science
Languages : en
Pages : 283

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Book Description
Despite implicating ethnicity in everything from civil war to economic failure, researchers seldom consult psychological research when addressing the most basic question: What is ethnicity? The result is a radical scholarly divide generating contradictory recommendations for solving ethnic conflict. Research into how the human brain actually works demands a revision of existing schools of thought. Hale argues ethnic identity is a cognitive uncertainty-reduction device with special capacity to exacerbate, but not cause, collective action problems. This produces a new general theory of ethnic conflict that can improve both understanding and practice. A deep study of separatism in the USSR and CIS demonstrates the theory's potential, mobilizing evidence from elite interviews, three local languages, and mass surveys. The outcome significantly reinterprets nationalism's role in CIS relations and the USSR's breakup, which turns out to have been a far more contingent event than commonly recognized.

Private Foundations: Law & Practice

Private Foundations: Law & Practice PDF Author: John Goldsworth
Publisher: Lulu.com
ISBN: 0957084307
Category : Law
Languages : en
Pages : 402

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Book Description
Private Foundations: Law and Practice is unique; it is the first book to examine and provide guidance on the characteristics of this innovative personal investment vehicle. Superficially, private foundations are sometimes referred to as an incorporated trust or as a company without shareholders. This book will show that these are dangerous approximations. Private foundations, derived from the civil law foundation, a structure of ancient origin, are worthy of a dedicated textbook. Whilst founded on a common basic idea, private foundations show important variations in each jurisdiction in which they have been introduced by legislation. The author has many years experience in designing, applying and regulating structures in international investment and lecturing on the law and practice of trusts, private foundations and related topics, academically and to commercial clients.