Law : Commercial

This collection includes original and practical papers on banking law, secured financing, securities regulation, the international sale of goods, competition law, electronic fund transfers, transnational commercial law, commercial law in Central and Eastern Europe, international demand guarantees, the UNIDRPOT principles of international commercial law, company charges, consumer bankruptcies, European consumer rights, products liability, and international commercial arbitration. more...

Price: $200.00

Employee stock option plans have become a common component of remuneration packages in multinational enterprises. This publication presents and examines the many important tax issues that arise for beneficiaries and companies. . Focusing first on domestic tax issues, it considers what tax treatment would provide no tax-related incentives for a company to either increase or cut the use of stock options, and would be neutral regarding the choice of either granting stock options or paying ordinary salary. The approach is non-prescriptive and serves to provide a benchmark for policymakers. This is complemented by a survey of taxation of stock options in OECD countries in 2002 that calculates the effective rate of tax and compares it with tax on ordinary salary. Cross-border taxation issues are then discussed. Issues such as the timing of the benefits from stock options, the distinction between employment income and capital gains and the identification of the services to which they relate are relevant to the application of tax treaties, which are based on the OECD Model Tax Convention , and the resulting changes to the Model's Commentary are fully explained.  Finally, the effects on transfer pricing are analysed in three circumstances: when an enterprise grants stock options to employees of a subsidiary in another country, when using transfer pricing methods that are affected by remuneration costs, and when employees benefiting from stock options are involved in activities that are the subject of a cost contribution arrangement. This detailed study is essential reading for anyone seeking to understand the intricacies of taxation of stock options. more...

Price: $50.00

This report investigates policy considerations in the taxation of capital gains of individuals and design features of capital gains tax systems.  Perspectives on these are reported for 20 OECD countries.  Descriptive information on aspects of capital tax rules for gains on domestic assets of resident investors are presented in summary tables covering all OECD countries. Insights of policy makers are provided for policy considerations highlighted as central to decision-making over the tax treatment of capital gains of individuals, including tax revenue concerns and possible 'lock-in' effects. Also reviewed are policy-makers’ assessments of possible influences of capital gains taxation on risk-taking by individuals, and on financing and profit distribution policies of firms.  A number of design considerations are addressed, with information provided on certain main provisions of capital gains tax systems. more...

Price: $54.00

Das Handbuch bearbeitet den komplexen Bereich der Patentbewertung fr die unternehmerische Planung. Mit diesem Leitfaden wird der Leser Schritt fr Schritt durch die juristisch, betriebswirtschaftlich und technisch relevanten Bereiche des Patentmanagements gefhrt. Ingenieuren, Betriebswirten und Patentrechtlern wird - auch ohne spezielles Vorwissen - verstndlich und anhand von Beispielen erklrt, wie die Bewertung von - Erfindungen, - Patenten und - Patentportfolios in der Praxis durchzufhren ist. Die Autoren erreichen dies durch eine einheitliche und klare Strukturierung und durch die Verwendung zahlreicher Bewertungsbeispiele. Mit dem vorliegenden Handbuch wird das ntige Fachwissen, insbesondere die Methoden zur Patentbewertung, bereitgestellt. Auf der Grundlage vorhandener und auch weiterentwickelter Methoden wird erstmals ein praktisch verwertbares, ganzheitliches Konzept vorgestellt. In einzelnen Modulen (wie z. B. Patentierfhigkeit, Technologieportfolio/Technologielebenszykluskonzept, Kosten/Nutzen-Abschtzung und kapitalwertorientierte Patentbewertung) werden Patentdaten analysiert, die fr den Markterfolg des Unternehmens von Bedeutung sind. Zur Veranschaulichung wird eine Patentbewertung mit allen ihren Bestandteilen von der Informationsbeschaffung bis hin zum konkreten Wert des untersuchten Objektes durchgefhrt. Das Handbuch richtet sich an Patentrechtler, an die im Innovationsmanagement ttigen Betriebswirte und an die Ingenieure in F und E-Abteilungen der Industrie. Die Praktikabilitt steht im Vordergrund der Leser soll mit dem Werk arbeiten knnen. more...

Price: $99.94

This work examines and evaluates efforts of legal reform, through the analysis of legal changes in several areas of law, including securities regulation, competition law, the law on secured transactions and bankruptcy law. more...

Price: $137.00