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Mike Koehler

In the minds of some, complying with the US Foreign Corrupt Practices Act and related laws such as the UK Bribery Act is easy: ‘you just don’t bribe’. The reality, as sophisticated professionals know, is not so simple. This book is for professionals across various disciplines who recognize the difficulties of compliance and want to learn strategies for minimizing risk under aggressively enforced corporate bribery laws. The book uses issue-spotting scenarios to present risk and guides professionals through various components of compliance best practices from the fundamentals of conducting a risk assessment and effectively communicating compliance expectations, to implementing and overseeing compliance strategies.
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Mike Koehler

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Withholding taxation

The Common Consolidated Corporate Tax Base (CCCTB) and Third Countries

Joachim Englisch

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Transfer of assets to third countries

The Common Consolidated Corporate Tax Base (CCCTB) and Third Countries

Daniel Gutmann

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Edoardo Traversa and Charles-Albert Helleputte

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Taxation of EU-non-resident companiesunder the CCCTB system: Analysis and suggestions for improvement

The Common Consolidated Corporate Tax Base (CCCTB) and Third Countries

Eric C.C.M. Kemmeren and Daniël S. Smit

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Preface

The Common Consolidated Corporate Tax Base (CCCTB) and Third Countries

Edited by Michael Lang, Pasquale Pistone, Josef Schuch, Claus Staringer and Alfred Storck

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Guglielmo Maisto

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The limits to interest deductibility: An ad hoc anti-abuse rule in the proposal for a CCCTB Directive

The Common Consolidated Corporate Tax Base (CCCTB) and Third Countries

Pasquale Pistone

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Deductibility of gifts to charitable bodies in third countries

The Common Consolidated Corporate Tax Base (CCCTB) and Third Countries

Roman Seer