Xem 1-5 trên 5 kết quả Corporate statutes
  • To make sure that forming a corporation is the best legal and tax approach for your business, this chapter compares the corporation to other small business legal structures, such as the sole proprietorship, the partnership, and the popular limited liability company. A corporation, like a limited liability company, protects your personal assets from business creditors. But the corporation stands apart from all other business forms due to its built-in organizational structure and unique access to investment sources and capital markets.

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  • Transfer Pricing and Valuation in Corporate Taxation analyzes the disparities between both federal statutes and regulations, and reg- ulations and administrative practice, in a highly controversial area of corporate tax policy: intra-company transfer pricing for tax pur- poses. It addresses issues that often mean millions of dollars to indi- vidual corporations, and a significant fraction of the federal govern- ment’s revenue base.

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  • h is book was accepted by the Faculty of Law of the University of Hamburg as the dissertation for my doctorate in law in the spring of 2008. It was updated to its current form for publication. I owe special thanks to Prof. Dr. Dr. h.c. Rüdiger Wolfrum, professor of international law at the University of Heidelberg, director of the Max Planck Institute for Comparative Public Law and International Law and judge at the International Tribunal for the Law of the Sea, for his supervision and timely review of my submissions and his support when I was a senior research...

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  • We propose that authority for supervision and regulation of Tier 1 FHCs be vested in the Federal Reserve Board, which is by statute the consolidated supervisor and regulator of all bank holding companies today. As a result of changes in corporate structure during the current crisis, the Federal Reserve already supervises and regulates all major U.S. commercial and investment banks on a firm-wide basis. The Federal Reserve has by far the most experience and resources to handle consolidated supervision and regulation of Tier 1 FHCs.

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  • Because these provisions must apply to transfers involving a broad range of investment property, and not just securities issued by Alberta corporations, they should be removed from the ABCA and placed in a separate statute. We have also recommended that Alberta legislation should be uniform with other provincial and federal legislation governing transfers of investment securities. With the rapid growth of cross-border transactions, the need for uniformity in this area is compelling.

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