<div class="raw-html-embed"><a href="https://staempflirecht.ch/fr/etudes">Études de droit ? Le savoir-faire d'expertes et d'experts du droit suisse – à portée de main !</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

Maguire T: Irish Income Tax 2026

Irish Income Tax 2026

The New Battle for Global Wealth and Power

All the Money in the World

Irish Yearbook of International Law

The Irish Yearbook of International Law supports research into Ireland's practice in international affairs and foreign policy, filling a gap in existing legal scholarship. This new volume covers the years 2023, amid growing state actions reflecting raw political and military power across the American continents, in the Middle East and amid ongoing armed conflicts around the world, most notably in Ukraine and in Gaza. Reports also cover topics on human rights in Ireland, international law in Ireland more generally, and the law of the sea. This volume of the Yearbook includes three articles, addressing international commercial contracts, the use of prosecutorial discretion at the International Criminal Court, and digital open-source evidence in regional human rights courts. Finally, the Yearbook also includes four book reviews covering a wide breadth of international law subjects, such as European legal regulation of technology, the morality of the laws of war, the prohibition of the use of force in international law, and sustainability in international trade agreements.

The Irish Yearbook of International Law, Volume 17, 2023

This edited collection investigates the religious roots of marriage and divorce in Catholic, Protestant, and Orthodox nations across Europe and shows how their laws have evolved and diverged, from 1700 through to the present day. The eighteenth century was a pivotal period for the rules governing marriage and divorce, with the authority to establish and adjudicate on them shifting from church to state. The Formation and Dissolution of Marriage, Religious Roots, and Diverging Histories evaluates these historical developments, paying particular attention to the waxing or waning influence of religious institutions, values, and norms, and asking what other proposals for reform might have been on the agenda. As Volume 1 of A History of Family Law in Europe, this book examines how, and to what extent, marriage and divorce are regulated in the written texts of Europe's various religious traditions. The contributors analyse each system's teachings on marriage formation, marital impediments, and dissolubility, including ideas on the socially binding character of those precepts. Jurisdiction-specific chapters focusing on countries across Northern, Central, Southern, and Eastern Europe explore the regulation of marriage formation and dissolution in the context of religion and other cultural influences. The Formation and Dissolution of Marriage, Religious Roots, and Diverging Histories brings together the insights of an international team of leading marriage-law scholars from across Europe, and is a significant resource for scholars of family law, legal history, and the history of religion.

The Formation and Dissolution of Marriage, Religious Roots, and Diverging Histories

A History of Family Law in Europe, Volume 1

This book celebrates the life and legacy of one of Ireland's greatest ever jurists - Gerard Hogan. Across his career as an academic, Advocate General at the Court of Justice of the European Union, and judge of the High Court, Court of Appeal, and Supreme Court of Ireland, Gerard Hogan has had a profound influence on public law. He is widely regarded as Ireland's leading legal scholar, particularly in constitutional law, administrative law, and EU law. The volume in his honour focuses on the central role of courts in public law. It examines how courts shape constitutional systems, interpret legislation, hold public authorities accountable, and protect rights, while maintaining the balance between the executive, legislature, and citizens. Drawing on themes developed in his scholarship, opinions, and judgments, the book addresses issues such as judicial review, constitutional oversight, the rule of law, and the relationship between judicial independence, public confidence, democracy, and accountability. It also considers comparative and global perspectives on how courts perform these functions across different jurisdictions. Reflecting on Gerard Hogan's enduring contributions to debates on judicial review, separation of powers, fundamental rights, and judicial decision-making, the book serves as both a tribute and a lasting scholarly resource. At a time of ongoing constitutional challenges in Ireland and across Europe, it offers a timely reflection on the principles of public law that Gerard Hogan has shaped over several decades, both on and off the bench.

Liber Amicorum in Honour of Gerard Hogan

Public Law and the Centrality of Courts

Code of Federal Regulations, Title 26 Internal Revenue

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

Studies in International Trade and Investment Law

This book charts a pioneering course for researchers and policy makers seeking to understand, navigate and influence the decentralised international legal order. It invites readers on an exploratory journey that treats international trade, investment and tax law as laboratories for the application of the complexity framework to public international law. It describes familiar international legal regimes in unfamiliar terms by shining a light on trade, investment and tax as living sub-systems inside a self-organising network. Drawing on the vocabulary and metaphors of the complexity framework, such as emergence, feedback, attractors and path-dependency, the book explores why treaties proliferate, why some legal reforms stagnate and others cascade, and where small, well-placed interventions can redirect the whole. Moving beyond descriptive frames, the book supplies a predictive lens and a practical toolbox for steering international law, for example, towards increased resilience. A rich repertoire of examples and vivid metaphors show how legal evolution is shaped. The book's critical reflections keep the promise of complexity grounded in normative debates. Written for readers with only a basic background in the regimes that govern international economic relations and no prior knowledge of complexity, the book introduces a novel frame of reference to the study of public international law. This book is written for anyone worried about incoherence, fascinated by interconnectedness, and searching for levers of change.

Interaction and Evolution in International Economic Law

Public International Law as a Complex Adaptive System

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

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.

Principles and Practice

Global Transfer Pricing

Criminal Law - Sentencing, Procedure and Key Offences

This book provides a key point of reference on the translation of tax policy into legislation and other legal norms. There is a great deal of frustration about how this takes place at present. Thousands of hours are spent on fundamental reviews of tax law yet very little seems to change. There are points of systematic resistance to tax law reform. Tax legislation is prone to misjudgements and sometimes even mistakes. Systems of democratic and expert scrutiny leave much to be desired. There are also concerns about undue influence, and bad decisions can create path dependencies that are difficult to escape. These matters are explored in detail in this book by an inspiring cast of established and early-career researchers from various jurisdictions. The authors have entered into dialogues about what it means to translate tax policy into law, who is and who should be responsible, how things work in different legal systems, and whether existing approaches could be improved. The book is accessible to those new to taxation and legislative processes as well as to experts, and is recommended for lawyers and non-lawyers alike.

Legislation and Beyond

Translating Tax Policy into Law

This book provides easy access to formal guidance notes and other publications of third party institutions and organisations and supports cross referencing in the text. It aims to be a compendium handbook with a legal basis and will help the reader to: - understand the full range of issues which may face directors and those proposing to become directors - provide information and guidance on matters which boards may need to address in their decision making processes, including appendices detailing some practical checklists and a practical Glossary of terms with electronic links to the text aiding the accessibility of the work to all readers. &gt;It's an invaluable resource for company directors, company secretaries, and governance and HR professionals in organisations of all sizes, as well as their legal advisers, in house lawyers, company law practitioners, and financial advisers. This title is included in Bloomsbury Professional's Company and Commercial Law online service.

Rights and Duties of Directors

Structured to reflect the process in practice, Beswick and Wine on Buying and Selling Private Companies and Businesses focuses on the key commercial, tax and legal issues that arise from business sales. By addressing fundamental issues from the perspective of both the seller and the purchaser it is a perfect handbook for all those involved in such acquisitions. From due diligence through to completion of the share purchase or business transfer agreement it contains clear, expert advice. The 12th Edition has been updated to include: - Merger law changes including those in the Digital Markets, Competition and Consumers Act 2024 - Company law changes in the Economic Crime and Corporate Transparency Act 2023 - Changes to taxation, including capital gains tax on business sales The book includes case law such as: - MDW Holdings Limited v James Robert Norvill, Jane Rosemary Norvill and Stephen John Norvill [2022] EWCA Civ 883 (deceit and warranties on sale of a business) - BTI 2014 LLC v Sequana SA [2022] UKSC 25 (directors' duties) - Secretary of State for Business and Trade v Barnsby [2023] EWHC 2284 (Ch) (directors' liability) - Decision Inc Holdings Proprietary Ltd v Garbett [2023] EWHC 588 (Ch) (warranties) It also includes checklists, draft enquiries, letters of disclosure and a specimen completion agenda, together with an accompanying electronic download containing all the precedents in the work. This title is included in Bloomsbury Professional's Company and Commercial Law online service.

Beswick and Wine on Buying and Selling Private Companies and Businesses

Irish Income Tax 2026

Autres titres sur ce thème