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Office Of The Federal Register (U.S.):
Code of Federal Regulations, Title 26 I

Code of Federal Regulations, Title 26 Internal Rev 1.1001-1.1400, Revised as of January 2024

National Bureau of Economic Research Conference Report

Policy Responses to Tax Competition

Studies in the History of Tax Law

Studies in the History of Tax Law, Volume 12

Bohan and McCarthy: Capital Acquisitions Tax

Hart Studies in Commercial and Financial Law

This book provides a commentary on the Markets in Crypto-Assets Regulation (MiCAR), a game-changing EU regulation for crypto-assets and crypto-asset services.

Directly applicable in all EU Member States, MiCAR serves as a benchmark for future regulation in other jurisdictions, influencing rulemaking and crypto industry around the world.

In this book, leading experts in the fields of financial law, regulation, and technology examine the goals, rules and operation of MiCAR. The book explores its provisions in the broader context of current market practices, technological developments, existing financial law instruments (eg MiFID II, Prospectus Regulation, Crowdfunding Regulation and Market Abuse Regulation), court cases (eg the bankruptcies of FTX and Celsius), regulatory initiatives in the USA and the UK, as well as soft law instruments.

The book is designed for anyone dealing with crypto-assets or considering entering the crypto space. This includes representatives from legal and business communities, both incumbent (banks, investment firms, investment funds) and new market players (crypto exchanges, wallet service providers, issuers of stablecoins), supervisory authorities, students and academics.

The reader will gain a deep understanding of the scope and structure of MiCAR, key terms used in it, its rationale, and the main rules for issuers of crypto-assets, crypto-asset service providers, and crypto-asset services.

Law and Technology

Markets in Crypto-Assets Regulation

Get on top of your tax with the UK's bestselling tax handbook, learn how to complete self-assessment tax returns and discover advice on a range of tax saving tips.

Your Complete Guide to the Tax Return for 2024/25

The Telegraph Tax Guide 2025

AIDA Europe Research Series on Insurance Law and Regulation

This book offers an in-depth analysis of the principle of proportionality in the EU insurance regulatory regime. It takes a critical look at how proportionality has been implemented in Solvency II and tests its effectiveness on captive (re)insurance undertakings. Given their unique business model, captives are considered the primary beneficiary of proportionality and therefore offer the perfect ‘litmus test’ for the principle’s effectiveness.In a world characterized by overregulation and increasingly complex financial markets, governments and policymakers face the challenge of regulating markets without hindering their growth. As ‘one-size-fits-all’ approaches have long-since been recognized as detrimental, the EU is seeking to develop a regulatory technique which allows more individual regulatory treatment while ensuring a level playing field.The first revolutionary step towards this goal was taken in Solvency II (Directive 2009/138/EC), which introduced a principle of proportionality to the EU insurance market. The principle is a unique tool which makes it possible to adjust the requirements of the Solvency II framework to the nature, scale, and complexity of each individual insurance undertaking’s risk profile. It is intended to help remove an unnecessary regulatory burden for insurance undertakings, and to prevent the proliferation of regulations in general. However, the practical implementation of proportionality is not without its share of obstacles. The principle’s generic nature and the lack of guidance have caused a great deal of confusion regarding its practical application and prevented insurance undertakings from using its benefits to the fullest. Consequently, the principle of proportionality has been subject to revision within the first Solvency II review process.The book will benefit captive owners, captive managers, regulators, supervisors, practitioners, academics, students and, more generally, all those involved with or interested in the insurance market.

The Principle of Proportionality, Solvency II and Captives

Code of Federal Regulations, Title 26 Internal Rev 1.1551-END, Revised as of January 2024

For the student who wishes to understand law as it is practised in a modern financial context, Finance Law offers the only up-to-date university-level textbook which explains legal principles as they are applied in today's advanced financial transactions.

Finance Law

Governments around the world are privatizing everything, with dramatic but largely ignored negative consequences for human rights. This open access book outlines the response that is urgently needed. Corporations are being given control over water, healthcare, housing, public transportation, child welfare services, aged care, and much else. Privatization is promoted by international financial institutions, consulting firms, and development actors as the answer to public finances devastated by the very tax cuts insistently pushed by these groups. Their pitch is based upon a mythology that extols the virtues of an idealized market while ignoring the heavy human rights costs incurred. Building on the latest evidence and on specially commissioned case studies, this book shows how the touted 'efficiency' of the private sector is often predicated on higher charges and/or reduced services, destructive employment practices, and the highly predictable exclusion of many users. Privatization generally costs states more money, marginalizes democratic decision-making, and transforms citizens from rights-holders into customers while sidelining accountability. The authors develop an approach designed to enable human rights actors, including courts, UN treaty monitoring bodies, and NGOs to move beyond their longstanding agnosticism towards privatization. It starts with a presumption that privatization is inherently retrogressive in human rights terms. Whatever mix of public and private is reflected in any given arrangement, governments must retain the degree of control necessary to ensure respect for rights, and the legal, financial and administrative ability to do so. The book charts a new direction for responding to the ever-growing threat that privatization poses to human rights. The ebook editions of this book are available open access under a CC BY 4.0 licence on bloomsburycollections.com.

Destroying the Social Contract and Empowering Corporate Actors

Privatizing Human Rights

Outlines the urgent response needed to address privatization, which has led to dramatic but largely overlooked consequences for human rights.

This open access book delivers a much-needed analysis of the relationship between the EU's financial constitution and European integration. The economic rescue package NextGenerationEU has multiplied the EU's financial volume and thereby raised the question of the state of European integration anew. This open-access book 'follows the money' and surveys the financial constitution of European integration from the perspective of law, political economy, and history. Structured into 3 thematic parts, the book focuses on past and present developments of the fiscal structure of the EU as well as potential future outcomes. It raises an array of questions that are answered from different disciplinary perspectives and through the eyes of academia and practice: can underlying design flaws of the European Monetary Union be identified? What about the legality and the economic implications of the innovative policy-making at the EU level in response to the COVID-19 pandemic? What do these reflections on the EU financial constitution reveal about the development of European integration as a whole? The ebook editions of this book are available open access under a CC BY 4.0 licence on bloomsburycollections.com.

Follow the Money?

The Financial Constitution of European Integration

Code of Federal Regulations, Title 26 Internal Rev 1.1001-1.1400, ...

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