The Equitable Jurisdiction of the Court of Chancery

The Equitable Jurisdiction of the Court of Chancery PDF Author: George Spence
Publisher:
ISBN:
Category : Civil procedure
Languages : en
Pages : 708

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The Equitable Jurisdiction of the Court of Chancery

The Equitable Jurisdiction of the Court of Chancery PDF Author: George Spence
Publisher:
ISBN:
Category : Civil procedure
Languages : en
Pages : 708

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Pomeroy's Equity Jurisprudence and Equitable Remedies: A treatise on equitable remedies

Pomeroy's Equity Jurisprudence and Equitable Remedies: A treatise on equitable remedies PDF Author:
Publisher:
ISBN:
Category : Equitable remedies
Languages : en
Pages : 996

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An Historical Sketch of the Equitable Jurisdiction of the Court of Chancery

An Historical Sketch of the Equitable Jurisdiction of the Court of Chancery PDF Author:
Publisher: CUP Archive
ISBN:
Category :
Languages : en
Pages : 360

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Jurisdiction to Tax Corporate Income Pursuant to the Presumptive Benefit Principle

Jurisdiction to Tax Corporate Income Pursuant to the Presumptive Benefit Principle PDF Author: Eva Escribano
Publisher: Kluwer Law International B.V.
ISBN: 940350644X
Category : Law
Languages : en
Pages : 254

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Book Description
Jurisdiction to Tax Corporate Income Pursuant to the Presumptive Benefit Principle intends to demonstrate that the profit shifting phenomenon (i.e., the ability of companies to book their profits in jurisdictions other than those that host their economic activities) is real, severe, undesirable, and above all, the natural consequence of both the preservation of three fundamental paradigms that have historically underlain corporate income taxes and their precise legal configuration. In view of this, the book submits a number of proposals in relation to the aforementioned paradigms and in the light of the suggested “presumptive benefit principle” so as to counteract profit shifting risks and thus attain a more equitable allocation of taxing rights among States. This PhD thesis obtained the prestigious European Academic Tax Thesis Award 2018 granted by the European Commission and the European Association of Tax Law Professors. What’s in this book: This book provides a disruptive discourse on tax sovereignty in the field of corporate income taxation that endeavors to escape from long-standing tax policy tendencies and prejudices while considering the challenges posed by a globalized (and increasingly digitalized) economy. In particular, the book offers an innovative perspective on certain deep-rooted paradigms historically underlying corporate income taxation: tax treatment of related parties within a corporate group along with the arm’s-length standard; corporate tax residence standards; and definition of source for corporate income tax purposes, with a particular emphasis on the permanent establishment concept. The book explores their respective origins, supposed tax policy rationales, structural problems and interactions; ultimately showing how the way tax jurisdiction is currently defined through them inherently tends to trigger profit shifting outcomes. In view of the conclusions of the study, the author suggests the use of a new version of the traditional benefit principle (the “presumptive benefit principle”) that would contribute to address the profit shifting phenomenon while serving as a practical guideline to achieve a more equitable allocation of taxing rights among jurisdictions. Finally, the book submits a number of proposals inspired by the aforementioned guideline that aspire to strike a balance between equity, effectiveness and technical feasibility. They include a new corporate tax residence test and, most notably, a proposal on a new remote-sales permanent establishment. How this will help you: With its case study (based on the Apple group) empirically demonstrating the existence of the profit shifting phenomenon, its clearly documented exposure of the reasons why traditional corporate income tax regimes systematically give rise to these outcomes, its new tax policy guideline and its proposals for reform, this book makes a significant contribution to current tax policy discussions concerning corporate income taxation in cross-border scenarios. It will be warmly welcomed by all concerned—policymakers, scholars, practitioners—with the greatest tax policy challenges that corporate income taxation is facing in the contemporary world.

Model Rules of Professional Conduct

Model Rules of Professional Conduct PDF Author: American Bar Association. House of Delegates
Publisher: American Bar Association
ISBN: 9781590318737
Category : Law
Languages : en
Pages : 216

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Book Description
The Model Rules of Professional Conduct provides an up-to-date resource for information on legal ethics. Federal, state and local courts in all jurisdictions look to the Rules for guidance in solving lawyer malpractice cases, disciplinary actions, disqualification issues, sanctions questions and much more. In this volume, black-letter Rules of Professional Conduct are followed by numbered Comments that explain each Rule's purpose and provide suggestions for its practical application. The Rules will help you identify proper conduct in a variety of given situations, review those instances where discretionary action is possible, and define the nature of the relationship between you and your clients, colleagues and the courts.

An Historical Sketch of the Equitable Jurisdiction of the Court of Chancery

An Historical Sketch of the Equitable Jurisdiction of the Court of Chancery PDF Author: Duncan Mackenzie Kerly
Publisher:
ISBN:
Category : Equity
Languages : en
Pages : 334

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The History of Contract in Early English Equity

The History of Contract in Early English Equity PDF Author: Willard Titus Barbour
Publisher:
ISBN:
Category : Abbeys
Languages : en
Pages : 422

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The Nobile Officium

The Nobile Officium PDF Author: Stephen Thomson
Publisher: Zebra Press
ISBN: 9781904968337
Category :
Languages : en
Pages : 282

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Book Description


A Treatise on Equity Jurisprudence, as Administered in the United States of America

A Treatise on Equity Jurisprudence, as Administered in the United States of America PDF Author: John Norton Pomeroy
Publisher:
ISBN:
Category : Equitable remedies
Languages : en
Pages : 850

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Book Description


Equity Practice and Precedents

Equity Practice and Precedents PDF Author: Edmund Thomas Finnane
Publisher:
ISBN: 9780455235547
Category : Court rules
Languages : en
Pages : 849

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Book Description
Equity Practice and Precedents Second Edition is a guide to practice in equity in New South Wales. It outlines the essential principles of a broad range of equitable and statutory remedies associated with the equity jurisdiction. This work provides many essential precedents for these remedies, both in the book and available as online downloads. Part 1 of the book provides a thorough analysis of the jurisdiction of various State and Federal courts and tribunals to grant the remedies dealt with in the book. In Part 2, each remedy or area of statutory relief is discussed in detail, with a practical outline of the principles and practice, and a comprehensive set of precedents. In this updated and revised Second Edition a wide range of areas of law and practice are covered, including: Equitable remedies such as injunctions, specific performance and rectification. Various aspects of insolvency and corporate law (including winding up, administration and shareholders' remedies). Property law (including the Conveyancing Act and Real Property Act), family provision applications, Property (Relationships) Act and related equitable remedies. Statutory unconscionability provisions such as ss 21 and 22 of the Australian Consumer Law Importantly, five entirely new chapters have been added. These new chapters address: Declaratory relief. Proprietary claims in equity. Mortgages and charges affecting land. Probate litigation. Applications in a winding up. Equity Practice and Precedents Second Edition has come to be regarded as an indispensable tool, consistently sought out by barristers and solicitors practising in equity.