<div class="raw-html-embed"><a href="https://libratech.ai/ch/?utm_source=partner&amp;utm_medium=website&amp;utm_campaign=wkch_libra_prsp_staempfli_07_2026
">Stämpfli - L’innovation technologique au service de la littérature juridique - Testez gratuitement !</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

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

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

Autorenstimmen

Témoignages

Verlag

Éditions

Themen

Mehr wissen

Mitarbeitende

Collaborateurs

Geschichte

Histoire

Vision und Mission

Vision et mission

Unser Magazin

Notre magazine

Unternehmenskultur

Culture d'entreprise

Partner

Partenaires

Kontakt

Contact

Shop

Schweizer Recht

Ausländisches Recht

Über unseren Shop

Neuerscheinungen

Nouveautés

Unsere Funktionen

Nos fonctions

Vorankündigungen

À paraître

Nach Rechtsgebiet

Par domaine juridique

Kommentare

Commentaires

Gesamtkatalog

Catalogue complet

McCaffery Edward J.: The Income Tax
Collapse

The Income Tax Collapse

Buy, Borrow, Dieand Beyond

<ul><li>Introduction</li> <li>Part I. Beginning</li> <li>1: Buy Borrow Die and Beyond</li> <li>Part II. Understanding</li> <li>2: Inclusions in the Tax Base: What Is Income?</li> <li>3: Subtractions from the Tax Base</li> <li>4: Timing</li> <li>5: Attribution</li> <li>6: Characterization of Ordinary Income and Capital Gains</li> <li>Part III. Planning</li> <li>7: Work: Planning for Wage Earners</li> <li>8: Walling off Work: The Rise and Fall of Tax Shelters</li> <li>9: Planning for Businesses and Businesspeople (Active Buy Borrow Die)</li> <li>10: Planning for the Wealthy (Passive Buy Borrow Die)</li> <li>Part IV. Reforming</li> <li>11: Fixing Buy Borrow Die</li> <li>12: Last Words</li> </ul>

This book is an insightful, thought-provoking study of one of the world's most important courts. There is no doubt that the European Court of Justice has had a transformative effect on EU Law, but not without controversy. 

This book explores these criticisms, asking if concerns over judicial activism, unconventional interpretative methods, conflicts with national courts and over-reach are justified. Drawing on the expertise of leading commentators in their sectors, its ambitious scope explores the question from across the spectrum of EU Law. Its analysis includes the political dimension, giving the fullest understanding of the environment in which the Court and its judgments have operated.

The European Court of Justice and its Critics

Code of Federal Regulations, Title 40 Protection of the Environment

A compilation of federal regulations, the Code of Federal Regulations (CFRs) are an authoritative source of government information representing broad subject areas.

Code of Federal Regulations, Title 40 Protection of the Environment 81, Revised as of July 1, 2025

Code of Federal Regulations, Title 40 Protection of the Environment 60 APPENDICES, Revised as of July 1, 2025

This book fills a gap in the existing literature by providing a thorough assessment of EU regulations as a source of secondary legislation and their application in all twenty-seven Member States. It also explores that application in neighbouring countries. EU regulations are perceived as the strongest and the most effective sources of EU secondary legislation and it is well-established by the Court of Justice of the European Union that their provisions have vertical and horizontal direct effect. Part 1 of this book examines these points, providing a backdrop to the analysis in the remaining chapters. Parts 2 and 3 focus on the national reception of EU regulations in Member States, and in selected neighbouring jurisdictions. Written by leading practitioners and academics, the book offers both a conceptual underpinning to this element of the European Union's law-making, as well as its practical application.

Legislative and Judicial Approaches

EU Regulations in Practice

Routledge Studies in Leadership Research

This book is a timely exploration in light of the heightened requirement of business for novel solutions to meet the varied economic, ethical and social challenges organisations face, related to fast paced technological developments, increasing global market competition and associated environmental impacts and cultural inequality concerns.

A Relationship-centred Approach

LEADERSHIP AND DIVERSITY MANAGEMENT

The Era of Political Partisanship on the U.S. Supreme Court

The Partisan Court

Sustainability, Shareholder Value, and European Company Law

The Societal Company

Hart Monographs in Transnational and International Law

This book offers the first comprehensive study of quasi-judicial bodies and their operation in international law. What are quasi-judicial bodies as a formulation in international law? Though these are currently legion at the international level, there is yet to be a rigorous analysis of them as a category. This book fills this gap by setting out a comprehensive and detailed map of this quasi-judicial terrain. Taking a comparative approach, it looks at the form and function of these bodies, as well as commenting on their effectiveness. It goes further to explore their understanding at the domestic and international court level. This is a fascinating study that will be of interest to all scholars of international courts and institutions.

Quasi-Judicial Bodies in International Law

Enhancing Food Security and Sustainability

Rice Processing and Technology

Studies in Private International Law

Choice of Law as a Tool of Environmental Global Governance

Private International Environmental Litigation before EU Courts

Code of Federal Regulations, Title 42 Public Health

Title 42 presents regulations that apply to: medical personnel; medical care and examinations; health related grants; fellowships, internships, and training; quarantine, inspection, and licensing; occupational safety and health research; health assessments; vaccines; Medicare and medical assistance programs; and standards and certification of facilities and services. Additions and revisions to this section of the code are posted annually by October. Publication follows within six months.

Code of Federal Regulations, Title 42 Public Health 414-429, 2025

This book honours a remarkable legal thinker, David Feldman, whose influence on public law and on multiple generations of legal scholars and practitioners has been profound. It provides a unique set of insights into some of the most topical and enduring questions in public law (broadly conceived), through the reflections of a stellar line-up of contributors on key dimensions of David Feldman's rich body of work. Each chapter constitutes an original and important contribution to the field, taking David Feldman's seminal writings as a starting-point and developing contemporary, distinctive analytical perspectives. Like David Feldman's work itself, the book ranges across - and acknowledges and explores the porous relationships between - constitutional law, administrative law and human rights and civil liberties.

Essays in Honour of David Feldman

The Mosaic of Public Law

The Income Tax Collapse

Autres titres sur ce thème