Guide to the Luxembourg Corporate Tax Return

Guide to the Luxembourg Corporate Tax Return
Author: Maude Bologne
Publisher: Éditions Larcier
Total Pages: 399
Release: 2019-11-12
Genre: Law
ISBN: 2879984416

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:
Publisher: Brill Archive
Total Pages: 324
Release:
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Capacitas

Capacitas
Author: Simon Deakin
Publisher: Bloomsbury Publishing
Total Pages: 182
Release: 2009-08-03
Genre: Law
ISBN: 1847315216

One of the principal tasks for legal research at the beginning of the 21st century is to reconstruct the understanding of the relationship between the legal system and the market order. After almost three decades of deregulation driven by a belief in the self-equilibrating properties of the market, the financial crisis of 2008 has reminded everyone of the fundamental truth that markets have legal and institutional foundations, without which they cannot effectively function. The chapters in the present volume are the result of work by a group of legal scholars which began in the mid-2000s, at a time when the shortcomings of deregulatory policies were becoming clear in a number of contexts. The chapters address the question of how the language of contract law describes or conceptualises the market order and the relationship of the law to it. The perspectives taken are, in turn, historical, comparative, and context-specific. The focus of the book is on a foundational idea, the concept of capacitas, which signifies a status conferred upon citizens for the purpose of enabling them to participate in the economic life of the polity. In modern legal systems, 'capacity' is the principal juridical mechanism by which individuals and entities are empowered to enter into legally binding agreements and, more generally, to arrange their affairs using the instruments of private law. Legal capacity is thereby the gateway to involvement in the operations of a market economy.

The Future of Work

The Future of Work
Author: Adalberto Perulli
Publisher: Kluwer Law International B.V.
Total Pages: 500
Release: 2020-12-10
Genre: Law
ISBN: 9403528613

Studies in Employment and Social Policy Volume 56 Digitalization, far from being solely a technological issue, has broad implications in the social, labour, and economic spheres. It leads to dangers as well as to new chances for the workforce, and thus labour law must develop effective ways to both protect workers and allow them to profit from new technological developments. The most thorough book of its kind, this collection of expert essays provides an abundance of well-thought-out material for understanding the consequences of digitalization for the labour market and industrial relations. Recognizing that only an international perspective can make it possible to face the challenges of the present (and the future), renowned authorities from the International Labour Organization and the International Society for Labour and Social Security Law, as well as outstanding labour law professors, examine in depth such salient issues as the following: transformation of production systems; the spread of artificial intelligence; precariousness and exploitation in the gig economy; lessons learned from COVID-19; employment status of platform workers; new cross-border issues; rights to trade union association and collective bargaining; role of the State in the new digital labour market; and blurred lines between work and private life. Thanks to the international team of contributors, the issues are dealt with from a variety of overlapping perspectives and points of view, combining aspects of labour law, commercial law, corporate governance, and international law. Highlighting the need to adapt, especially through the right to training, work, and professionalism with respect to the new technological landscape, the book draws on legislative, judicial, and theoretical initiatives suggesting ways of responding positively to the requests for protection that arise in the new forms of production. A uniquely valuable tool for study and reflection for policymakers and academics, the book is also sure to be valued by entrepreneurs, managers, consultants, corporate lawyers, judges, human rights experts, and trade unionists who are interested in the issues of labour, industrial relations, and social rights in European and international contexts.

La Charte. La loi 101 et les Québécois d'expression anglaise / The Charter. Bill 101 and English-Speaking Quebec

La Charte. La loi 101 et les Québécois d'expression anglaise / The Charter. Bill 101 and English-Speaking Quebec
Author: Lorraine O'Donnell
Publisher: Presses de l'Université Laval
Total Pages: 532
Release: 2021-06-22T00:00:00-04:00
Genre: Political Science
ISBN: 2763754376

La Charte. La loi 101 et les Québécois d’expression anglaise La Charte de la langue française, communément appelée loi 101, a profondément changé le Québec. Introduite en 1977, la loi décrète la primauté du français dans les ministères et organismes, dans certains lieux de travail et dans l’affichage commercial. Depuis, la minorité d’expression anglaise a connu un déclin démographique et économique et des fermetures d’écoles. Néanmoins, on remarque une croissance de sa vitalité organisationnelle et de sa participation dans le Québec francophone. En explorant les dimensions historiques, politiques, juridiques et socio-économiques de la Charte en lien avec les Québécois d’expression anglaise, cet ouvrage, qui comprend des textes en anglais et en français, fait ressortir la complexité entourant ces questions. The Charter: Bill 101 and English-Speaking Quebec The Charter of the French Language, also called Bill 101, profoundly changed Quebec. The 1977 law made state institutions, certain workplaces, and commercial signs predominantly French. Since the law's adoption, the English-speaking minority has experienced population loss, economic decline, and school closures, but also a growing organizational vitality and increased participation in Francophone Quebec. This book features chapters in English or French by researchers and engaged citizens. They explore the Charter in relation to English-speaking Quebec and within a broad historical, political, legal, and socio-economic context. A complex view of the Quebec law and its communities emerges.

Recueil Des Cours, 1987-V

Recueil Des Cours, 1987-V
Author: Académie de droit international de La Haye
Publisher: Martinus Nijhoff Publishers
Total Pages: 404
Release: 1989-06-01
Genre: Law
ISBN: 9780792303220