International Tax Aspects of Sovereign Wealth Investors

A Source State Perspective

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Author: Richard Snoeij

Publisher: Kluwer Law International B.V.

ISBN: 9041194339

Category: Law

Page: 378

View: 1166

An increasing number of States have entered the market looking to invest resources in foreign assets. This emergence of States acting as investors, managing the wealth of a nation and competing in the marketplace with private investors, has attracted growing and wide attention. This book is the first in-depth analysis of the international tax aspects of sovereign wealth investors, and serves as a comprehensive guide to designing tax policy, from a source State perspective, toward inbound sovereign wealth investment. Drawing on a wide range of relevant sources, including international instruments, domestic tax legislation, administrative practice, (international) case law and the writings of highly qualified publicists, the author fully addresses the following aspects of the subject: – the definition, functions, legal form, governance, home State tax status, etc. of sovereign wealth investors; – tax policy considerations and objectives (i.e., neutrality, equity and international attractiveness) from a source State perspective vis-à-vis foreign sovereign wealth investors; and – the potential impact of the sovereign immunity principle, bilateral tax treaties and European (Union) law on source States’ ability to achieve these tax policy objectives in relation to foreign sovereign wealth investors. The conceptual framework developed by the author will greatly assist source States in introducing new tax policy or in evaluating or reconsidering their existing tax policy vis-à-vis foreign sovereign wealth investors. In addition, practitioners, academics and (home States of) sovereign wealth investors will welcome this first authoritative analysis of an important but insufficiently understood subject in international tax.

Black's Law, 9th Ed, 2009

Law Encyclopedia

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Author: West Publishing, Inc

Publisher: Bukupedia

ISBN: N.A

Category: Law

Page: 1943

View: 4223

Since becoming editor in chief of Black's Law Dictionary in the mid-1990s, I've tried with each successive edition-the seventh, the eighth, and now the ninth-to make the book at once both more scholarly and more practical. Anyone who cares to put this book alongside the sixth or earlier editions will discover that the book has been almost entirely rewritten, with an increase in precision and clarity. It's true that I've cut some definitions that appeared in the sixth and earlier editions. On a representative sample of two consecutive pages of the sixth can be found botulism, bouche (mouth), bough ofa tree, bought (meaning "purchased"), bouncer (referring to a nightclub employee), bourg (a village), boulevard, bourgeois, brabant (an obscure kind ofancient coin also called a crocard), brabanter (a mercenary soldier in the Middle Ages), and brachium maris (an arm of the sea). These can hardly be counted as legal terms worthy of inclusion in a true law dictionary, and Black's had been properly criticized for including headwords such as these." Meanwhile, though, within the same span of terms, I've added entries for three types of boundaries (agreed boundary, land boundary, lost boundary), as well as for bounty hunter, bounty land, bounty-land warrant, boutique (a specialized law firm), box day (a day historically set aside for filing papers in Scotland's Court of Session), box-top license (also known as a shrink-wrap license), Boykin Act (an intellectual-property statute enacted after World War II), Boyle defense (also known as the government-contractor defense), bracket system (the tax term), Bracton (the title of one of the earliest, most important English lawbooks), and Brady Act (the federal law for background checks on handgun-purchasers). And all the other entries have been wholly revised-shortened here and amplified there to bring the book into better proportion. Hence, in one brief span of entries, the sixth and the ninth editions appear to be entirely different books. That's true throughout the work. But it's not as if I've revised the book with any hostility toward historical material. In fact, I've added hundreds of Roman-law terms that had been omitted from earlier editions and retranslated all the others on grounds that current users ofthe dictionary might need to look up the meanings ofthese historical terms. But whatever appears here, in my view, should be plausibly a law-related term-and closely related to the law. Users ought to be reminded once again about the handy collection oflegal maxims in Appendix B. It is, I believe, the most comprehensive and accurate set of translated maxims to be found anywhere in print-thanks to the erudite revisions of two civillaw experts of the first rank: Professor Tony Honore of Oxford and Professor David Walker of Glasgow. A lexicographer must do what is practicable to improve each new edition ofa dictionary. One of the notable features ofthis new edition is the dating of the most common terms-that is, the parenthetical inclusion of a date to show the term's earliest known use in the English language. For researching these dates, I'm grateful to the distinguished and industrious lexicographer at the Yale Law Library, Fred R. Shapiro. "See David Mellinkoff, The Myth ofPrecision and the Law Dictionary, 31 U.C.L.A. L. Rev. 423, 440 (1983). As a lexicographer, I've learned a great deal from my friends and mentors in the field-especially the late Robert W. Burchfield, editor ofthe Oxford English Dictionary Supplement during the latter halfofthe 20th century. Like his 19th-century precursors at the Oxford English Dictionary, Burchfield had a battalion oflexicographic volunteers from around the globe to help him in his momentous work. I have tried to do the same. Because I genuinely believe in a community ofscholars- a community oflearned people who understand the cultural and historical importance ofhaving a first-rate dictionary, and are willing to playa role in producing it-I have called on volunteers to help in the production ofthis vast and complex dictionary. It has been rewarding to have so many lawyers, judges, and scholars answer the call. Take a moment, if you will, and scan the masthead on pages vi-ix. Consider that each of these contributors personally edited 30 to 50 pages ofsingle-spaced manuscript-some more than that. They suggested improved wordings and solved editorial difficulties they encountered. Consider the geographical variety of the panelists, and ponder the years of specialist knowledge they brought to their work. Look at the panel of academic contributors and notice that they are distinguished scholars ofthe highest order, many ofthem household names among lawyers. They exerted themselves not just for the betterment of this book, but for the betterment ofthe law as a whole. For this is the law dictionary that the profession has relied on for over a century. Everyone who cares about the law owes our contributors a debt ofthanks. Bryan A. Garner LawProse, Inc. Dallas, Texas April 2009

Eine kurze Geschichte der Menschheit

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Author: Yuval Noah Harari

Publisher: DVA

ISBN: 364110498X

Category: History

Page: 528

View: 3153

Krone der Schöpfung? Vor 100 000 Jahren war der Homo sapiens noch ein unbedeutendes Tier, das unauffällig in einem abgelegenen Winkel des afrikanischen Kontinents lebte. Unsere Vorfahren teilten sich den Planeten mit mindestens fünf weiteren menschlichen Spezies, und die Rolle, die sie im Ökosystem spielten, war nicht größer als die von Gorillas, Libellen oder Quallen. Vor 70 000 Jahren dann vollzog sich ein mysteriöser und rascher Wandel mit dem Homo sapiens, und es war vor allem die Beschaffenheit seines Gehirns, die ihn zum Herren des Planeten und zum Schrecken des Ökosystems werden ließ. Bis heute hat sich diese Vorherrschaft stetig zugespitzt: Der Mensch hat die Fähigkeit zu schöpferischem und zu zerstörerischem Handeln wie kein anderes Lebewesen. Anschaulich, unterhaltsam und stellenweise hochkomisch zeichnet Yuval Harari die Geschichte des Menschen nach und zeigt alle großen, aber auch alle ambivalenten Momente unserer Menschwerdung.

Selected Acquisitions of the Library

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Author: Indiana University, Bloomington. Law Library

Publisher: N.A

ISBN: N.A

Category: Acquisitions (Libraries)

Page: N.A

View: 4741

Directions

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Author: N.A

Publisher: N.A

ISBN: N.A

Category: Academic libraries

Page: N.A

View: 8444

ABPR

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Author: N.A

Publisher: N.A

ISBN: N.A

Category: American literature

Page: N.A

View: 6810

Internationales Vertragsrecht

Rom I-VO, CISG, CMR, FactÜ

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Author: Franco Ferrari,Eva-Maria Kieninger,Peter Mankowski,Karsten Otte,Ingo Saenger

Publisher: N.A

ISBN: 9783406715310

Category: Contracts

Page: 1731

View: 3163

Meine kurze Geschichte

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Author: Stephen Hawking

Publisher: Rowohlt Verlag GmbH

ISBN: 3644038619

Category: Science

Page: 160

View: 6078

Zum ersten Mal lässt der Jahrhundertphysiker Stephen Hawking sein ganzes privates und wissenschaftliches Leben Revue passieren – mit seinen eigenen Worten und in einem Buch voller Weisheit und Humor. Hawking erzählt von seiner Kindheit und Jugend in Oxford und St. Albans, vom Ausbruch der degenerativen Erkrankung des motorischen Nervensystems (ALS), über das Leben mit der Krankheit und der ständigen Todesgefahr. Über Weltreisen, Leidenschaften und schräge Wetten unter Kosmologen. Und zum ersten Mal schildert er, warum seine beiden Ehen nicht hielten – und wie ihm beide Ehefrauen buchstäblich das Leben retteten. Zugleich stellt Stephen Hawking seine großen theoretischen Entdeckungen in ein neues Licht: seine Arbeiten über Schwarze Löcher, den Urknall und über imaginäre Zeit, die einen neuen Blick auf die Geschichte des Universums eröffneten und ihn berühmt gemacht haben. Dieses Buch, der Krankheit abgetrotzt, ist ein kleines Wunder. Ein Muss für Hawking-Fans. Und für alle, die einen der bedeutendsten Denker der Gegenwart neu entdecken möchten.

Das UML-Benutzerhandbuch

aktuell zur Version 2.0

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Author: Grady Booch,James Rumbaugh,Ivar Jacobson

Publisher: Pearson Deutschland GmbH

ISBN: 9783827322951

Category:

Page: 543

View: 5603

Klara Militsch

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Author: Iwan Sergejewitsch Turgenew

Publisher: e-artnow

ISBN: 8026881109

Category:

Page: N.A

View: 558

Internationale Wirtschaft

Theorie und Politik der Außenwirtschaft

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Author: Paul R. Krugman,Maurice Obstfeld

Publisher: Pearson Deutschland GmbH

ISBN: 9783827373618

Category: International economic relations

Page: 911

View: 5268