<div class="raw-html-embed"><a href="https://staempflirecht.ch/studium">JUS-Studium? Das Fachwissen von Expertinnen und Experten des Schweizer Rechts – griffbereit!</a></div>

Über uns

À propos de nous

Nachhaltigkeit

Durabilité

Open Access

Karriere

Carrière

Aboverträge Kündigen

Résiliation d’abonnement

Vertrag widerrufen

Résiliation de contrat 

Datenschutz

Protection des données

Impressum

Mentions légales

Barrierefreiheit

Accessibilité

Zahlung und Lieferung

Paiement et livraison

Libra

Was ist Libra?

C'est quoi Libra ?

Kostenlos testen

Tester gratuitement

LEXIA

LEXIA Arbeitsrecht

Was ist LEXIA?

C'est quoi LEXIA ?

LEXIA Familienrecht

Zeitschriften

Revues

recht

Pflegerecht

ZBJV

forumpoenale

ZStrR

Anwaltsrevue

Revue de l'avocat

RSAS

FamPra.ch

ASYL

Life Science Recht

BlAR

Sachbuch

Livres spécialisés

LOKI

Semaphor

Fokusthemen

Focus

Thema

Recht studieren

Arbeitsrecht

Droit du travail

Studium

Études

Familienrecht

Droit de la famille

Sozialversicherungsrecht

Droit des assurances sociales

Strafrecht

Droit pénal

Aktienrecht

Droit des sociétés anonymes

Publikationen

Publications

Literatur

Digitales Angebot

Bücher

Livres

Buchreihen

Collections

Onlinemodule LEXIA

Modules en ligne LEXIA

recht.ch

Studienliteratur

Littérature pour les études

Swisslex

Dienstleistungen

Services

Dienstleistungen für

Corporate Books

Publishing Lösungen

Aktuelles

Geschäftskunden

Professionnels

Corporate Publishing

Content solutions

Buchhandlungen

Librairies

Veranstaltungen

Événements

Presse

Dozierende

Enseignants

Studierende

Étudiants

Inserierende

Annonceurs

Newsletter

Blog

Autorinnen/Autoren

Auteurs

Unsere Schreibenden

Hilfe

Unsere Autorinnen und Autoren

Liste

Autorenlounge

Espace des auteurs

Bei uns publizieren

Publier chez nous

Open Access Policy

Verlag

Éditions

Themen

Mehr wissen

Mitarbeitende

Collaborateurs

Geschichte

Histoire

Unser Magazin

Notre magazine

Vision und Mission

Vision et mission

Partner

Partenaires

Unternehmenskultur

Culture d'entreprise

Kontakt

Contact

Shop

Schweizer Recht

Ausländisches Recht

Über unseren Shop

Neuerscheinungen

Nouveautés

Sortiment & Suche

Catalogue & Recherche

Vorankündigungen

À paraître

Nach Rechtsgebiet

Par domaine juridique

Kommentare

Commentaires

Gesamtkatalog

Catalogue complet

Fachkatalog Recht

Catalogue de droit

McLafferty F: Capital Tax Acts 2026

Capital Tax Acts 2026

The first book to investigate, analyze and theorize the creative processes of literary writers, Creativity and Contingency in Literary Writing uses author interviews, manuscript genetics and textual evidence to explore creativity from the authorial perspective. Studying an author's practice, literary form and contextual contingencies as elements that affect literary creativity, Karin Kukkoken develops theoretical models for examining the age-old problem of artistic creation and how it has been put to works by authors from the nineteenth century to the age of digital fiction, across a range of languages. With insights from the cognitive sciences, anthropology and philosophy of mind as well as literary studies, the book calls upon interviews with Siri Hustvedt, Marina Warner, Anne Weber, Camille Laurens, Gwenaëlle Aubry, Kate Pullinger, Gunnhild Øyehaug, Maria Stepanova and György Dragomán and studies the manuscripts of Charlotte Brontë, Cora Sandel, Elsa Morante and Italo Calvino. Overcoming the traditional distinction between creative agent, process and creative product, Creativity and Contingency in Literary Writing is as accessible and illuminating as it is important to understandings of human creativity.

Creativity and Contingency in Literary Writing

Judicial Review

It's time to shed the beauty myth and find a new freedom.In this powerful and precise book, Saskia Alais examines how we originated harmful beauty ideals and the many ways in which we continue to perpetuate them. Unpicking decades of harmful expectation, confused politics and false empowerment, BOMBSHELL throws a long overdue challenge at the media and beauty industry, exposing the sinister facts that see Western beauty standards affect every aspect of women's lives - from employment and class relations to dating and sexual violence.Featuring the voices of women from all corners of society and interviews with high-profile cultural figures, BOMBSHELL dissects popular contemporary conversation around women and their bodies, ultimately showing how we can detonate the system that does us damage.

Bombshell

This well-established commentary gives private client advisers and accountants an expertly written and highly practical guide to the main planning points, potential pitfalls and possible solutions to consider when dealing with IHT and estate planning solutions. The October 2024 Budget statement introduced some of the most consequential changes to the inheritance tax regime and the new edition of Ray and McLaughlin's Practical Inheritance Tax Planning is updated to take account of this new landscape. The concept of domicile was removed from the UK tax system with effect from 6 April 2025. As such the scope of UK IHT on non-UK situated assets is no longer determined by an individuals domicile status; it is now judged on how long the individual has been resident in the UK. All individuals are affected whether they were domiciled in the UK or non-domiciled under the old rules. The changes to the residence based system also has an impact on the IHT treatment of trusts and excluded property (non-settled property situated outside the UK). A further significant change covered in the updated edition is the change to to the IHT rules relating to Agricultural Property Relief and Business Property Relief (with exception of unlisted shares) with effect from 6 April 2026. The commentary also reflects the change which means that inherited unused pensions and death benefits will be within a deceased's estate for IHT purposes. There are important planning implications relating to all the these changes and the revised commentary will highlight these along with any identified pitfalls. Key points will be highlighted throughout and all examples updated, with new ones being added where necessary.

Ray and McLaughlin's Practical Inheritance Tax Planning 17th edition

Human Rights Law in Perspective

This book offers an analysis of how the European Court of Human Rights engages with identity and emotion, revealing both the promise and the limitations of human rights law in addressing the complexities of human experience. The book explores how human rights law, often framed as universal and abstract, responds to deeply personal questions of identity, belonging, and emotional impact. Based on a systematic study of over 3,300 judgments, the book shows how the European Court of Human Rights has increasingly made identity central to its reasoning - particularly in cases involving sexuality, ethnicity, and family life. In these areas, the Court acknowledges how state actions shape emotions such as fear, humiliation, and dignity. Yet, in other domains - migration, religion, professional life - the Court avoids emotional engagement, leading to troubling inconsistencies. The book argues that when emotions are excluded from legal reasoning, individuals are reduced to formal entities, stripped of depth and interiority. Combining doctrinal analysis with insights from social theory and psychology, the book presents a new framework for understanding how emotions and identity interact with law. It traces the evolution of identity references across categories and highlights the Court's uneven treatment of emotional harm. This timely and original contribution speaks to legal scholars, practitioners, and theorists interested in human rights, identity politics, and the emotional dimensions of law. It calls for a more responsive and empathetic human rights jurisprudence - one that reflects the lived realities of those it seeks to protect.

A Sentimentalist Analysis of Human Rights

Identity and Emotions at the European Court of Human Rights

The UK and Global Citizenship Law

Handbuch des Urheberrechts

Code of Federal Regulations, Title 26 Internal Revenue

Code of Federal Regulations, Title 26 Internal Rev 1.1551-END, Revised as of January 2025

International Studies in the Theory of Private Law

This book analyses what elements of legal regulation would best resolve the longstanding issues of imposition of terms and unfair terms in boilerplate 'contracts of adhesion'. The problem is not a new one, first recognised by Sir Frederick Pollock, but it has persisted over the intervening years. So though the question is a longstanding one, the answer provided by the book is truly innovative. It adopts a 'law in context' methodology to offer solutions. The new methodological approach is combined with insights from global regulatory theory and cutting edge solutions such as private collectivised proceedings and remedies, streamlined adjudication, and administrative enforcement systems. It takes a global approach, looking at models in the US, Canada, the UK, and the EU. As the use of boilerplates is set only to increase as privatisation and globalisation spread, the answers provided by this book are much needed.

This book analyses what elements of legal regulation would best resolve the longstanding issues of imposition of terms and unfair terms in boilerplate ‘contracts of adhesion’. The problem is not a new one, first recognised by Sir Frederick Pollock, but it has persisted over the intervening years. So though the question is a longstanding one, the answer provided by the book is truly innovative. It adopts a ‘law in context’ methodology to offer solutions. The new methodological approach is combined with insights from global regulatory theory and cutting edge solutions such as private collectivised proceedings and remedies, streamlined adjudication, and administrative enforcement systems. It takes a global approach, looking at models in the US, Canada, the UK, and the EU. As the use of boilerplates is set only to increase as privatisation and globalisation spread, the answers provided by this book are much needed.

Resolving the Issues of Imposition and Unfairness in Standard Form Contracts

Regulating Boilerplate

Now in its sixth edition, Global Transfer Pricing: Principles and Practice continues to provide a straightforward and accessible introduction to this complex and increasingly important area of business taxation. It offers readers an overall view of transfer pricing as it is practised today. In addition to the theory of transfer pricing, this practical handbook explains how to implement transfer pricing models in global multinationals, how to monitor transactions to ensure compliance and how to create transfer pricing documentation. Readers will benefit from the practical experience that the Deloitte transfer pricing group have gained in helping businesses implement processes that deal with the business models that have evolved in today's increasingly competitive landscape. The transfer pricing environment has evolved significantly since the publication of the previous edition: - New 'Amount B' simplified guidance on wholesale tangible goods guidance issued by the OECD; - New EU public Country-by-Country Reporting rules; - Links between Country-by-Country Reporting and Pillar 2 thresholds (and exemptions); and - HMRC's new Guidelines for Compliance for Transfer Pricing; - Various changes for updated case law, etc In addition to being used by practitioners, this title is also used by undergraduate and post graduate students studying business degrees, and those studying for professional qualifications, such as the CIOT Advanced Diploma in International Taxation. This title is included in Bloomsbury Professional's International Tax online service.

Capital Tax Acts 2026

Weitere Titel zum Thema