Author: Mateo Vaquer Garau
Publisher: BoD – Books on Demand
ISBN: 3690350263
Category : Law
Languages : en
Pages : 126
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Book Description
With more and more people choosing to live permanently in Spain or to acquire a second home there, Spanish inheritance law is becoming increasingly important. Spanish inheritance law applies to all those who habitually reside in Spain, regardless of their nationality. Therefore, it is particularly important for foreigners living in Spain to familiarise themselves with the regulations in order to optimise their estate and ensure that their will is fully taken into account or to look for another choice of law. Spanish inheritance law differs fundamentally from what northern Europeans are familiar with in many respects. The family and its provision plays a much greater role, which can lead to problems not only for patchwork families. This book provides a detailed introduction to the principles and peculiarities of Spanish inheritance law. It sheds light on the strict rules of forced heirship, which often set limits to the testator's free will, and explains the differences in autonomous regions such as Catalonia, the Basque Country or Galicia, which each have their own inheritance laws. The EU Succession Regulation is also considered, which allows foreigners in Spain to choose their country of origin's inheritance law in favour of their home country in order to circumvent the binding forced heirship provisions of Spanish law. The inheritance tax aspects and options are also presented. With practical tips and concrete instructions for estate planning, from tax-optimised asset transfer to the protection of the spouse, this book is aimed at testators and heirs as well as legal professionals looking for a reliable basis in Spanish inheritance law. The author provides a well-founded insight into a changing field of law and also explains potential future developments, which could be characterised by growing digitalisation and Europe-wide harmonisation. This work is a guide for anyone who wants to understand and actively shape the complexity and opportunities of Spanish inheritance law.
Author: John Reay-Smith
Publisher:
ISBN:
Category : Inheritance and succession
Languages : en
Pages : 220
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Book Description
Author: W.W. Robinson
Publisher: Рипол Классик
ISBN: 5877751794
Category : History
Languages : en
Pages : 305
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Book Description
Land in California, the story of mission land, ranches, squatters, mining claims, railroad grants, land scrip, homesteads
Author: Srimati Basu
Publisher:
ISBN:
Category : Dowry
Languages : en
Pages : 394
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Book Description
The essays in this book examine the sociological, legal, cultural and economic implications of dowry. The connection between dowry or bridewealth norms and the status of women, inheritance and its impact on women's empowerment are discussed from the multiple perspectives adopted by different feminist scholars. Feminist interventions have dealt with slippery definitions, concepts in legal formulations and theoretical questions regarding the volition and agency of women in a patriarchal structure. The essays examine the activist position vis-Ã -vis dowry and inheritance: should dowry be boycotted in toto, or only its excesses? Is dowry a form of inheritance? Legal intervention is often seen as the most concrete means to address issues of equity, but the Dowry Prohibition Act of 1984 leaves room for manoeuvre: dowry as a condition of marriage is punishable, but voluntary gifts are excluded from the ambit of the law. More recently, legislative intervention has sought to grant equal inheritance rights to women. Will these developments make for greater gender equity? This book brings together intellectually stimulating analysis and radical activism, in a cogent and comprehensive assessment of an issue and a practice that has preoccupied Indian feminists for the past three decades.
Author: Library of Congress
Publisher:
ISBN:
Category : Subject headings, Library of Congress
Languages : en
Pages : 1542
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Book Description
Author: Jean A. Stuntz
Publisher: Texas Tech University Press
ISBN: 9780896725607
Category : History
Languages : en
Pages : 260
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Book Description
"Traces, through legal documents and court cases, the roots of Texas community-property law to Castilian law during the Spanish Reconquest. Examines why Spanish community-property law developed so differently from elsewhere in Europe, why it survived in Texas, and what it offered that English common law did not"--Provided by publisher.
Author: Assoc Spanish Professors
Publisher: Martinus Nijhoff Publishers
ISBN: 9789041121929
Category : Law
Languages : en
Pages : 512
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Book Description
The Spanish Yearbook of International Law brings together information concerning Spanish legal practice and a bibliography over the period of one year and makes it available to an international readership. It serves as a vehicle for furthering knowledge of Spanish practice in the field of international law among an audience with no knowledge of Spanish. It deals with both private and public international law, taken in a broad sense to include summary treatment of international organizations of which Spain is a member.
Author: Library of Congress. Cataloging Policy and Support Office
Publisher:
ISBN:
Category : Subject headings, Library of Congress
Languages : en
Pages : 1688
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Book Description
Author: Thomas W. Palmer (Jr.)
Publisher:
ISBN:
Category : Government publications
Languages : en
Pages : 188
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Book Description
Author: Jonathan Schwarz
Publisher: Kluwer Law International B.V.
ISBN: 9403526319
Category : Law
Languages : en
Pages : 870
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Book Description
Schwarz on Tax Treaties is the definitive analysis of tax treaties from United Kingdom and Irish perspectives and provides in-depth expert analysis of the interpretation and interaction of those treaty networks with the European Union and international law. The sixth edition significantly develops the earlier work with enhanced commentary and is updated to include the latest UK, Irish domestic and treaty developments, international and EU law, including: Covered Tax Agreements modified by the BEPS Multilateral Instrument; judicial decisions of Ireland, the UK and foreign courts on UK and Irish treaties; Digital Services Tax; treaty binding compulsory arbitration; Brexit and the EU-UK Trade and Cooperation Agreement; taxpayer rights in exchange of information; taxpayer rights in EU cross-border collection of taxes; attribution of profits to permanent establishments; and EU DAC 6 Disclosure of cross-border planning. Case law developments including: UK Supreme Court in Fowler v HMRC; Indian Supreme Court in Engineering Analysis Centre of Excellence Private Limited and Others v CIT; Australian Full Federal Court in Addy v CoT; French Supreme Administrative Court in Valueclick; English Court of Appeal in Irish Bank Resolution Corporation v HMRC; JJ Management and others v HMRC; United States Tax Court in Adams Challenge v CIR; UK Tax Tribunals in Royal Bank of Canada v HMRC; Lloyd-Webber v HMRC; Esso Exploration and Production v HMRC; Glencore v HMRC; McCabe v HMRC; Padfield v HMRC; Davies v HMRC; Uddin v HMRC; English High Court in Minera Las Bambas v Glencore; Kotton v First Tier Tribunal; and CJEU in N Luxembourg I, and others (the ‘Danish beneficial ownership cases’); État belge v Pantochim; College Pension Plan of British Columbia v Finanzamt München; HB v Istituto Nazionale della Previdenza Sociale. About the Author Jonathan Schwarz BA, LLB (Witwatersrand), LLM (UC Berkeley), FTII is an English Barrister at Temple Tax Chambers in London and is also a South African Advocate and a Canadian and Irish Barrister. His practice focuses on international tax disputes as counsel and as an expert and advises on solving cross-border tax problems. He is a Visiting Professor at the Faculty of Law, King’s College London University. He has been listed as a leading tax Barrister in both the Legal 500, for international corporate tax, and Chambers’ Guide to the Legal Profession, for international transactions and particular expertise in transfer pricing. He has been lauded in Who’s Who Legal, UK Bar for his ‘brilliant’ handling of cross-border tax problems. In Chambers Guide, he is identified as ‘the double tax guru’ with ‘extraordinary depth of knowledge and experience when it comes to tax treaty issues and is a creative thinker and a clear and meticulous writer’.
