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Author: Michael Droke
Publisher:
ISBN: 9780991405541
Category :
Languages : en
Pages :
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Author: Michael Droke
Publisher:
ISBN: 9780991405541
Category :
Languages : en
Pages :
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Author: Dante Cracogna
Publisher: Springer Science & Business Media
ISBN: 3642301290
Category : Law
Languages : en
Pages : 813
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Book Description
The degree of development reached by cooperatives of different sectors throughout the world, which among others led to the UN declaring 2012 as the International Year of Cooperatives, needs to be accompanied by a similar development of corresponding legislation. To this end, a better knowledge of cooperative law from the comparative point of view, as has already been established for other types of enterprises, becomes of great importance. This book strives to fill this gap, and is divided into four parts. The first part offers an analytic and conceptual framework with which to understand, study and assess cooperative law from a transnational and comparative perspective. The second part includes several chapters dealing with attempts to harmonize cooperative laws. The third part contains an overview of more than 30 national cooperative laws, while the last part summarizes and compares these national cooperative laws, thus laying the foundation for a comparative cooperative law doctrine.
Author: Charles T. Autry
Publisher: American Bar Association
ISBN:
Category : Business & Economics
Languages : en
Pages : 144
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Book Description
This convenient compendium provides you with easy access to the Bankruptcy Code and Rule provisions including all the new changes that became effective through December 2008. This easy-to-use reference guide features page tabs and complete keyword indexes that guide you straight to material relevant to your case.
Author: Michael Droke
Publisher:
ISBN: 9780991405503
Category :
Languages : en
Pages :
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Book Description
Author: Michael F. Droke
Publisher:
ISBN: 9780991405527
Category : Cooperative societies
Languages : en
Pages :
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Book Description
Author: Jeffrey Owens
Publisher: Kluwer Law International B.V.
ISBN: 9403531940
Category : Law
Languages : en
Pages : 152
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Book Description
National taxation authorities around the world are rapidly improving international cooperation, given the unprecedented triple impact of persistent revelations of large-scale corporate tax avoidance, the ever-increasing intricacies of digital cross-border transactions, and the unprecedented revenue deficits engendered by the COVID-19 pandemic. There is also a growing recognition that improving tax compliance needs to be reconciled with a legitimate desire on the part of businesses to have some certainty about their taxes. Cooperative compliance is one way to achieve that. This first analysis of the details of cooperative compliance programmes currently in operation describes tax control frameworks, suggests practical examples to assist practitioners in tax administrations and the private sector, and provides multiple perspectives on the design and legitimacy of such programmes. Drawing on detailed information contributed by tax practitioners and academics from a wide range of jurisdictions worldwide, the book identifies and explains certain crucial elements of successful programmes: the criteria for access to cooperative compliance (e.g., is the programme voluntary or mandatory? Is there a financial threshold? Will the criteria be publicly available?); model legislation that can facilitate the operation of such programmes (statutory provisions, administrative rules and procedures, etc.); the foundations for an international agreement on an audit assurance standard for tax control frameworks (including the role of the Organisation for Economic Co-operation and Development (OECD), the European Union (EU), and other international organizations); how to develop a methodology to measure the cost and benefits of cooperative compliance programmes; detailed case studies of existing compliance programmes in Australia, Austria, China, Germany, Italy, Poland, and Russia; and how to communicate a cooperative compliance programme to obtain trust from society. The analysis draws on two years of work led by WU Global Tax Policy Center (GTPC) at Vienna University of Economics and Business in cooperation with the International Chamber of Commerce (ICC) and the Commonwealth Association of Tax Administrators (CATA). The project brought together over two hundred people from 25 countries, including public officials, businesses, and academics. Tax certainty and predictability are key components for providing a tax environment that is conducive to cross-border trade and investment, and, in the long term, it is in the interest of both governments and businesses to minimize tax uncertainty as much as possible. This truly helpful book promises to pave the way to an internationally effective tax framework that will be welcomed by taxation authorities and practitioners worldwide.
Author: Michigan
Publisher:
ISBN:
Category :
Languages : en
Pages : 14
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Author: Willy Tadjudje
Publisher: Springer Nature
ISBN: 9811919917
Category : Law
Languages : en
Pages : 299
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Book Description
This book contributes to the development of literature on cooperative law while paying tribute to Hagen Henrÿ’s significant impact on this field at a global scale. Hagen Henrÿ is one of the most influential scholars in the field of cooperative law. His primary contribution has been in the area of public international cooperative law. His other areas of scientific interest include development law and comparative law. This honorary volume is focused on two main axes -- the essence of cooperatives as well as their activities and their governance. The contributions throw light on how these two axes are addressed by cooperative legislation across countries, regions and continents. In the varied perspectives that the contributions put together, both a theoretical and practical approach, the authors address central, current and crucial issues for the development of cooperative law. The book is a great resource for researcher scholars, as well as policy makers and industry players interested in the topic.
Author: Frank Robotka
Publisher:
ISBN:
Category : Agriculture, Cooperative
Languages : en
Pages : 16
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Book Description
Author:
Publisher:
ISBN: 9780908307241
Category : Business law
Languages : en
Pages : 140
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Book Description