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Author: Thierry Bovier Publisher: Éditions Larcier ISBN: 2879984327 Category : Law Languages : en Pages : 110
Book Description
Every company creates intellectual property but without always realising it. In today’s knowledge-based economy, intellectual property is a strategic and essential asset that ensures the development and durability of a company. It is important to protect this asset by creating registered intellectual property rights. Intellectual Property in Luxembourg sets out the legal aspects and tax advantages, together with practical action points on how to implement an intellectual property strategy within a company. The book explains the tax and other advantages of Luxembourg, a place where innovation and entrepreneurship are valued and encouraged. Readers can use this as a practical guide to fully optimise the management of their IP rights.
Author: Thierry Bovier Publisher: Éditions Larcier ISBN: 2879984327 Category : Law Languages : en Pages : 110
Book Description
Every company creates intellectual property but without always realising it. In today’s knowledge-based economy, intellectual property is a strategic and essential asset that ensures the development and durability of a company. It is important to protect this asset by creating registered intellectual property rights. Intellectual Property in Luxembourg sets out the legal aspects and tax advantages, together with practical action points on how to implement an intellectual property strategy within a company. The book explains the tax and other advantages of Luxembourg, a place where innovation and entrepreneurship are valued and encouraged. Readers can use this as a practical guide to fully optimise the management of their IP rights.
Author: Carsten Berkau Publisher: UVK Verlag ISBN: 3381117629 Category : Business & Economics Languages : en Pages : 399
Book Description
Financial Statements follows the international IFRS accounting syllabus as taught at Osnabrück University UAS and developed with its international partner universities. It covers the preparation, disclosure and analysis of financial statements on a bachelor's and master's level. It contains more than sixty case studies with detailed calculations, journal entries, T-accounts, and financial statements. The content is based on knowledge about international bookkeeping and follows the balance sheet items starting from non-current assets on the debit side and ending with income tax liabilities on the credit side. It covers a full set of financial statements in compliance with IAS 1.10 including the notes and ESG reporting. Readers can download numerous explanation files, exam tasks with solutions, links to youtube clips produced by the author and spreadsheet files that support the accounting work in academia.
Author: Maude Bologne Publisher: Éditions Larcier ISBN: 2879984416 Category : Law Languages : en Pages : 399
Book Description
Over the past several years, there has been a steady increase in the number of resident taxpayers subject to the various taxes on income and net worth in Luxembourg. However, until now, no complete and up-to-date documentation has been available to guide taxpayers in the preparation of their tax returns. This book, which is both detailed and highly readable, is a practical response to that information gap. This first English edition is based on tax legislation which is effective in Luxembourg as at 31 December 2018 and provides guidance on how to complete the online corporate income tax, municipal business tax and net worth tax return for resident corporations and how to submit the mandatory electronic declaration. This book undertakes a page-by-page analysis of the tax return form for commercial companies and the annexes to that form and draws attention to the most important laws, regulations and administrative circulars currently in force. The book also incorporates many practical examples. These features make this book an ideal reference guide for resident corporations in Luxembourg.
Author: Marcus Lutter Publisher: Walter de Gruyter ISBN: 9783899493399 Category : Business & Economics Languages : en Pages : 716
Book Description
Europe has known very different systems of company laws for a long time. These differences do not only pertain to the board structures of public companies, where single-tier and two-tier structures can be distinguished, they also pertain to the principles of fixed legal capital. Fixed legal capital is not a traditional ingredient of English and Irish company law and had to be incorpo-rated into these legal systems (only) for public limited companies according to the Second European Company Law Directive of 1976. Both jurisdictions have never really embraced these rules. Against this background, the British Accounting Standards Board (ASB) and the Company Law Centre at the British Institute of International and Comparative Law (BIICL) have initiated and supported a study of the benefits of this legal system by a group of experts led by Jonathan Rickford. The report of this group has been published in 2004. Its result was that legal capital was costly and superfluous; hence, the Second Directive should be repealed. The British government has adopted this view and wants the European Commission to act accordingly. Against this background a group of German and European company law experts, academics as well as practitioners, have come together to scrutinise sense and benefits of fixed legal capital and all its specific elements guided by the following questions: What is the relevant legal concept supposed to achieve? What does it achieve in reality? What criticisms are there? Which proposals or alternatives are available? From the outset the group of experts has endeavoured to cooperate with foreign colleagues, which resulted in very fruitful and pleasant exchanges. This volume contains, besides an executive summary of the results, 16 essays on specific aspects of legal capital in Germany covering also neighbouring fields of law (e.g. accounting, insolvency);7 reports on fixed legal capital in other jurisdictions (France, Great Britain, Italy, the Netherlands, Poland, Spain and the U.S.A.) addressing the same questions as the essays on German law. The British initiative disapproves of the Second Directive. The Directive does only deal with public limited companies in Europe, which is reflected in the analysis presented here. It is only concerned with the fixed legal capital of public limited companies, not with capital issues of private companies. The study has arrived at a result that differs completely from that of the Rickford group. It verifies the usefulness of the concept of fixed legal capital and wishes to convince the European Commission of the benefits of the Second Company Law Directive.
Author: Anne Imobersteg Harvey Publisher: BRILL ISBN: 9004359109 Category : Law Languages : en Pages : 287
Book Description
The book provides one of the first accounts of AML/CFT legislation in Australia, sets the international policy context, and outlines key international legal obligations. To minimise the negative impact on personal freedoms, it proposes a reading of Australian provisions in line with international caselaw. Expanding her analysis on the international level, the author offers an appraisal of the measures taken, both in terms of criminal policy and cost for civil society. She argues that the development of soft law and the increased powers given to law enforcement agencies, which sub-contract surveillance to the private sector, further erode the legitimacy of State action and the rule of law, and ultimately the democracy the laws were meant to protect.
Author: Else Lasker-Schüler Publisher: ISBN: 9783947325122 Category : Languages : en Pages : 218
Book Description
A collection of vital autobiographical pre-WWI prose from the great German-Jewish writer Never before translated into English, this trio of works finds one of the greatest German writers of the 20th century mythologizing her own pursuit of freedom in captivatingly original fiction. In The Peter Hille Book (1906), Else Lasker-Schüler offers an elegy for her arch-bohemian mentor. But this hypnotic blend of Nietzsche, fairy tale and paganism also celebrates the one Hille called 'Tino'--the author herself--and the electrifying uncertainties of the creative life. In the 1907 text The Nights of Tino of Baghdad she sends her alter ego on a heady voyage through an imagined 'Orient'. From the banks of the Nile the narrative advances across a wide emotional landscape, using Muslim and Jewish motifs to explore the commonalities of Semitic identity. Finally, Lasker-Schüler's avatar encounters dervishes, biblical figures and a 20-year-old foetus in The Prince of Thebes. Issued on the eve of World War One, this sequence of dark fables seethes with violence and eroticism, culminating in a great clash of civilizations in which Tino leads the charge. An insightful afterword details the genesis of these Three Prose Works in the context of the author's tumultuous life. Fiction.
Author: Gretta Goldenman Publisher: Nordic Council of Ministers ISBN: 9289360658 Category : Science Languages : en Pages : 194
Book Description
PFAS (per and polyfluoroalkylsubstances) are known to be extremely difficult to degrade in the environment and to be bioaccumulative and toxic. Exposure to PFAS is suspected to increase the risk of adverse health effects, such as impacts on the thyroid gland, the liver, fat metabolism and the immune system. This study estimates the socioeconomic costs that may result from impacts on human health and the environment from the use of PFAS. Better awareness of the costs and problems associated with PFAS exposure will assist decision-makers and the general public to make more efficient and timely risk management decisions. Findings indicate that the costs are substantial, with annual health-related costs estimated to 2.8 – 4.6 billion EUR for the Nordic countries and 52 – 84 billion EUR for all EEA countries. Overall non-health costs are estimated at 46 million – 11 billion EUR for the Nordic countries.Upon request the excel spreadsheets used for the monetarisation and valuation in this report can also be provided along with a guidance on how to use the estimation of costs for value transfer. Please contact any of the consultants or members of the steering group from the Swedish Chemicals Agency or the Danish Environmental Protection Agency if you are interested in receiving these excel spreadsheets.
Author: Harry J. Kraaij Publisher: Cyan Communications ISBN: 9789055940127 Category : Landscape painters Languages : en Pages : 0
Book Description
This first monograph on Charles Leickert is based on extensive art historical research. The author, Harry Kraaij, places the painter in the context of artistic developments in the Netherlands. He reviews Leickert's biographical data in chronological order, interspersing these with information concerning the master's training, the influence of his teachers, and the critical reception and marketing of his work. Leickert's contacts with other artists, such as Andreas Schelfhout, Wijnand Nuyen and Charles Rochussen, are examined in detail as well.
Author: Thierry Bovier
Author: Thierry Bovier
Author: Carsten Berkau
Author: Maude Bologne
Author: Marcus Lutter
Author: Anne Imobersteg Harvey
Author: Else Lasker-Schüler
Author: Gretta Goldenman
Author: Arno Holz
Author: Harry J. Kraaij
Author: Ola van Boeijen-Ostaszewska