Introduction -- Chapter 1: Money Laundering Through Real Estate -- Chapter 2: Money Laundering Through Agribusiness -- Chapter 3: Money Laundering Typologies Evidenced in the “Panama Papers” -- Chapter 4: Efforts to Combat Money Laundering -- Chapter 5: Conclusions -- Chapter 6: Proposals to Improve the War Against Financial Crimes Through Real Estate and Agribusiness. .This book examines t…
Preface -- Introduction -- I. General Report -- Taxation and Development - Overview; Karen Brown -- II. National Reports -- Australia’s Hybrid International System: Limited Focus on Tax and Development; Miranda Stewart -- Recent Trends In Belgium’s International Tax Policy (In French); Edoardo Traversa and Gaëtan Zeyen - Translated to Englush by Karen B. Brown -- Income Taxation in Brazil …
Part I: Introduction -- Chapter 1: Tax Discrimination and Global Trade in Services -- Part II: Non-Discrimination Obligations in Tax and Trade Agreements -- Chapter 2: Setting the Stage: Non-Discrimination Obligations in Trade and Tax Agreements -- Chapter 3: Non-Discrimination Obligations in Free Trade Agreements and Bilateral Tax Treaties in Regional Trade Blocks -- Chapter 4: Non-Discriminat…
Introduction -- On the conventional nature of money -- The debate about the ethics of money pursuit -- Building stones for a new monetary world order -- Some further institutional and other practical aspects of the organization of the new monetary world order -- Concluding reflections.This book presents a thorough and critical evaluation of the monetary and financial system prevalent in Western…
Part I The Institutions: The tax power in the tradition of the European legal systems -- The role of taxation in the EU legal system -- The sources of the European taxation law -- The role of the jurisprudence of the court of justice within the EU taxation law -- Part II The Principles: The Customs Union -- The European freedoms and the principle of non-restriction for tax purposes -- The princ…
1 Introduction -- 2Trust Law of China and its Uncertainty Regarding the Location of Ownership of Trust Property -- 3 “Dual Ownership” vs. “Absolute Ownership”: A Comparative Analysis -- 4 Social Capital, Trust, and Guanxi -- 5 An Empirical Study on China Trust Industry: Methods -- 6 Current Trust Industry in China: A Dense Network -- 7 The Chinese Trust Industry in the Near Future Tow…
The Domain of New Institutional Economics -- Institutions and the Performance of Economies Over Time -- The Institutional Structure of Production -- Transaction Cost Economics -- Political Institutions and the State -- Electoral Institutions and Political Competition -- Presidential versus Parliamentary Government -- Legislative Process and the Mirroring Principle -- The Performance and Stabili…
ETFs — A Leading Financial Innovation -- From Continent to Sectors: Challenges and Uses of ETFs in Europe -- Spiders: Where Are the Bugs? -- Xetra Active Funds (XAF) — More than “Just” Index Tracking -- The Role of Exchange Traded Funds in the Active vs. Passive Debate -- ETFs — Tactical Asset Allocation Tools -- Exchange Traded Funds from a Lawyer’s Perspective — The Case of Germ…
Stimulating the Economy of Southeast Europe -- Setting the Stage for Stability and Progress in Southeast Europe -- The Scenario for EU Accession by Southeast European Countries -- Infrastructure Finance, Accession, and Related Policy Issues in Southeast Europe -- Making It Easier to Do Business in Southeast Europe -- Financial Regulation for Stability and Protection in Southeast Europe -- Finan…
Outline of the Book -- The Distributional Impact of Subsidies to Higher Education in the Cross-Sectional Perspective -- Previous Studies -- Empirical Evidence Using GSOEP Data -- The Distributional Impact of Subsidies to Higher Education in the Long Run -- Previous Related Literature -- The Creedy–François Model of Higher-Education Economics as the Basic Framework for our Analysis -- The Dis…