Consumer Protection Law in a Nutshell, 3d - download pdf or read online

By Gene Marsh

This trustworthy resource explores the normal parts in patron safeguard and covers the country and federal legislation facing digital transactions. specialist dialogue contains themes on private and non-private activities to control customer markets; equipment of inducing purchaser transaction; the patron credits marketplace; credits reviews; identification robbery; credits fix; and equivalent entry to credits. textual content additionally addresses disclosure phrases in purchaser transactions, regulating the price of credits, and different phrases in shopper transactions.

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Download PDF by Matthias Becker: Die Korrektur von Steuerbescheiden - Systematische

By Matthias Becker

Das immer komplexer werdende deutsche Steuersystem führt dazu, dass von der Finanzbehörde erlassene Steuerbescheide nicht nur auf Grund von Fehlern, sondern hin und wieder auch auf Grund unrichtiger Gesetzesauslegung partiell unzutreffend sein können. Ebenso können falsche Steuerbescheide durch den Steuerpflichtigen herbeigeführt werden, wenn er etwa wegen mangelnder Kenntnis des Steuerrechts bestimmte Tatsachen nicht in vollem Umfang oder gar falsch erklärt und dies von der zuständigen Finanzbehörde nicht erkannt wird. Beides ist misslich und ausschlaggebend dafür, dass Steuerbescheide zu korrigieren sind, wenn und soweit die Abgabenordnung eine Korrektur dieser Unzulänglichkeit erlaubt. Die Korrekturvorschriften der Abgabenordnung versuchen einen Bogen zwischen den gegensätzlichen Prinzipien der Rechtssicherheit und der materieller Rechtsrichtigkeit zu spannen indem sie die materielle Bestandskraft durchbrechen. In diesem Buch wird dargestellt, dass sich aus der Abgabenordnung als übergeordnetes "Grundgesetz" für die Einzelsteuergesetze sehr weitreichende Änderungsmöglichkeiten für eine Vielzahl von Fehlern ergeben, gerade auch, wenn es sich um Fehler handelt, die sich zuungunsten des Steuerpflichtigen auswirken können. Umgekehrt - und das ist im rechtstaatlichen process ebenso erforderlich - sieht die Abgabenordnung natürlich auch Änderungen vor, wenn sich bestimmte Tatbestände zugunsten des Steuerpflichtigen auswirken werden. Zielsetzung und Aufgabe dieses Buches ist es, die einschlägigen Regelungen darzustellen. Hierbei werden die einzelnen Vorschriften zur Korrektur von Steuerbescheiden (§§ 129, 164, a hundred sixty five, 172 ff. AO) chronologisch nach ihrer Anordnung im Gesetz erörtert. Durch zahlreiche Beispiele aus der Rechtsprechung sollen insbesondere die Voraussetzungen und die Rechtsfolgen der Korrektur erläutert werden.

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Read e-book online Antitrust and the Formation of the Postwar World (Columbia PDF

By Wyatt Wells

Today antitrust legislation shapes the coverage of just about each huge corporation, regardless of the place founded. yet this wasn't continually the case. ahead of global struggle II, the legislation of such a lot commercial nations tolerated or even inspired cartels, while American statutes banned them. within the wake of global conflict II, the USA dedicated massive assets to development a liberal monetary order, which Washington believed used to be essential to maintaining not just prosperity but in addition peace after the warfare. Antitrust was once a cornerstone of that coverage. This interesting e-book indicates how the us sought to impose—and with what results—its antitrust coverage on different international locations, specially in Europe and Japan.

Wyatt Wells chronicles how the assault on cartels and monopoly in another country affected every little thing from power coverage and exchange negotiations to the profession of Germany and Japan. He indicates how a small workforce of zealots led by way of Thurman Arnold, who turned head of the Justice Department's Antitrust department in 1938, designated cartels and big businesses through the global: IG Farben of Germany, Mitsui and Mitsubishi of Japan, Imperial Chemical Industries of england, Philips of the Netherlands, DuPont and basic electrical of the us, and extra. Wells brilliantly exhibits how as a result, the architects of the postwar economy—notably Lucius Clay, John McCloy, William Clayton, Jean Monnet, and Ludwig Erhard—uncoupled political ideology from antitrust coverage, reworking Arnold's attempt right into a ability to advertise enterprise potency and inspire competition.

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Download e-book for iPad: The Political Economy of International Trade: U.S. Trade by Jae Wan Chung

By Jae Wan Chung

American exchange coverage is a vital topic not to simply the us but in addition overseas international locations. loose alternate has been a long-standing U.S. coverage place, enjoying the lead position within the overseas loose exchange framework and contributing to this framework via multilateral exchange negotiations. As either exchange deficits and monetary deficits progressively elevated throughout the Eighties within the united states, unfastened exchange has now not stood with out its percentage of agony. Chung investigates American alternate coverage from the views of U.S. alternate legislation and overseas exchange agreements through outlining the first alternate legislation of the previous; contemplating the exchange legislation of the current; and delving into a number of alternate agreements, disputes, and reforms. trying to the long run, Chung bargains a special argument for the enforcement of exchange therapy legislation and the reform of the overseas alternate framework. The Political economic system of overseas exchange is bound to be of curiosity to lecturers, policymakers, exchange practitioners, and politicians within the usa in addition to round the world.

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Advanced Issues in International and European Tax Law by Christiana HJI Panayi PDF

By Christiana HJI Panayi

This publication examines contemporary advancements and high-profile debates that experience arisen within the box of overseas tax legislations and ecu tax legislation. issues resembling foreign tax avoidance, company social accountability, sturdy governance in tax concerns, damaging tax pageant, nation relief, tax treaty abuse and the monetary transaction tax are thought of. The OECD/G20 venture on Base Erosion and revenue moving (BEPS) positive aspects prominently within the booklet. The interplay with the eu Union's motion Plan to bolster the struggle opposed to tax fraud and tax evasion can be thought of. specific cognizance is paid to express BEPS deliverables, exploring them throughout the prism of ecu Union legislations. Can the 2 ways be aligned or are there inherent conflicts among them? The e-book additionally explores no matter if, by way of competitive tax making plans, there are inner conflicts among the tested case legislation of the court docket of Justice and the rising coverage of the ecu associations. by way of so doing it bargains a overview of matters that are of constitutional significance to the eu Union. ultimately, the booklet displays at the way forward for foreign and eu tax legislation within the post-BEPS world.

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