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This book explains the theoretical and policy issues associated with the taxation of financial services and includes a jurisdictional overview that illustrates alternative policy choices and the legal consequences of those choices .
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The Fund Reporting Cloud® has made tax reporting less complex, but comparing the effective tax treatment of investment funds and their investors in an international environment is still an ambitious task.
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Vietnam is one of the main developing countries experiencing rapid growth in East Asia. Vietnam grants tax incentives and fiscal holidays to foreign investors and has concluded a significant number of double taxation treaties with other nations.
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This book provides a comprehensive analysis of the Organisation for Economic Cooperation and Development’s (OECD) war on offshore tax evasion.
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This book is about one of the most controversial dilemmas of contract law: whether or not the unexpected change of circumstances due to the effects of financial crises may under certain conditions be taken into account.
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This book covers organized crime groups, empirical studies of organized crime, criminal finances and money laundering, and crime prevention, gathering some of the most authoritative and well-known scholars in the field.
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In this book, experts discuss how German real estate values have remained stable throughout the financial crisis, even though transaction volumes have been very volatile since 2005.
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Instead of the usualapologetic treatment found in legal doctrine, linked to the determinacy,immutability or predictability of norms, this book treats legal certaintyinnovatively, holistically and in depth.
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This volume examines the tax systems of some twenty countries to determine whether their tax laws are used to support growth and development across borders in lower-income and poor countries.
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This book offers the analysis of the relationship between the Cape Town Convention and national laws on secured transactions.