This book provides a comprehensive, practical guide to the 6th amendment of Council Directive 2011/16/EU on administrative cooperation in the field of taxation (known as DAC6). Florian Haase offers insight and clarity into the mandatory reporting obligations imposed by DAC6 on intermediaries engaged in tax matters involving cross-border activities, and in some cases taxpayers themselves, as well as the characteristics or ‘hallmarks’ outlined in the Directive that trigger these obligations.
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A Comparative Introduction
Franco Ferrari, Friedrich Rosenfeld and John Fellas
This indispensable book offers a concise comparative introduction to international commercial arbitration (ICA). With reference to recent case law from leading jurisdictions and up-to-date rules revisions, International Commercial Arbitration offers a thorough overview of the issues raised in arbitration, from the time of drafting of the arbitration clause to the rendering of the arbitral award and the post-award stage.
This comprehensive book will be essential reading for all those involved with fine art, jewellery and specie insurance. David Scully analyses the history, structure and dynamics of the global marketplace for this type of insurance, illustrating key points with real life examples to provide a practical guide to the business.
HANNE S. BIRKMOSE, KONSTANTINOS SERGAKIS
This Commentary is the first comprehensive work to analyse the revised EU Shareholder Rights Directive (SRD II). SRD II sets a new agenda for engaged shareholders and sustainable companies in the EU, sparking a wider debate on the adoption of duties in company and capital markets law. By providing a systematic and thorough framework for analysis, this Commentary evaluates the purpose and aims of SRD II and further enriches the debate on the usefulness of the EU’s drive to encourage long-term shareholder engagement.
This comprehensive book provides a clear analysis of the European Restructuring Directive, which aims to improve national frameworks governing business restructuring and insolvency as well as to provide debt relief for individuals. Gerard McCormack explores the key aspects of the Directive including the moratorium on litigation and enforcement claims against the financially-troubled business, the provision for new financing, the division of creditors into classes, the introduction of a restructuring plan and the rules for approval of the plan by a court or administrative authority.
A Practical Guide to Exploiting and Enforcing Rights
This must-have book is a comprehensive yet accessible guide to copyright and related rights in the music industry, illustrated with relevant cases and real world examples. Key features include: • An engaging and approachable writing style • A practical orientation for those in the industry and their advisors • The impact of social media on copyright infringement, management and remedies • Accessible explanations of key concepts in copyright and related rights, as well as commonly misunderstood topics such as sampling and fair use.
The Innovation Partnership Procedure and Harmonization Challenges
Pedro Cerqueira Gomes
This insightful book provides readers with a practical and theoretical explanation of the ways in which the new, tailor-made Innovation Partnership Procedure can be used throughout all Member States in the European Union. With a focus on the Procurement Directive for the public sector (Directive 2014/24/EU), Pedro Cerqueira Gomes argues that innovation is a crucial policy of the EU that must be extended to public procurement – implying interesting harmonisation challenges, mostly regarding the use of the Innovation Partnership Procedure and the national administrative law traditions of the Member States.
Edited by Yariv Brauner
Capturing the core challenges faced by the international tax regime, this timely Research Handbook assesses the impacts of these challenges on a range of stakeholders, evaluating various paths to reform at a time when international tax policy is a topic high on politicians’ agendas.
Brussels I, Brexit and Beyond
This illuminating book contributes to knowledge on the impact of Brexit on international commercial arbitration in the EU. Entering the fray at a critical watershed in the EU’s history, Chukwudi Ojiegbe turns to the interaction of court litigation and international commercial arbitration, offering crucial insights into the future of EU law in these fields.
Edited by Alexandra Andhov
This comprehensive Practical Guide provides direction on the wide array of legal questions and challenges that start-ups face. The Guide features analysis from five jurisdictions that represent a variety of legal traditions across different continents. Expert contributors address key legal issues for technology-based start-ups and entrepreneurs, as well as providing insights into the law and practice of the countries examined.