THE INTERNATIONAL TAXATION SYSTEM

Size: px
Start display at page:

Download "THE INTERNATIONAL TAXATION SYSTEM"

Transcription

1 THE INTERNATIONAL TAXATION SYSTEM

2 THE INTERNATIONAL TAXATION SYSTEM edited by Andrew Lymer University of Birmingham United Kingdom and John Hasseldine University of Nottingham United Kingdom SPRINGER SCIENCE+BUSINESS MEDIA, LLC

3 The international taxation system I edited by Andrew Lymer and John Hasseldine. p.cm. Includes bibliographical references and index. ISBN ISBN (ebook) DOI / Taxation--Law and legislation. 2.Double taxation. 3.1ncome tax--foreign income. 1. Lymer, Andrew. II. Hasseldine, John. K '844--dc Copyright 2002 by Springer Science+Business Media New York Originally published by Kluwer Academic Publishers in 2002 Softcover reprint ofthe hardcover lst edition 2002 AII rights reserved. No part ofthis work may be reproduced, stored in a retrieval system, or transmitted in any form or by any means, electronic, mechanical, photocopying, microfilm ing, recording, or otherwise, without the written permission from the Publisher, with the exception of any material supplied specifically for the purpose ofbeing entered and executed on a computer system, for exclusive use by the purchaser ofthe work. Permission for books published in Europe: Permissions for books published in the United States of America: Printed on acid-free paper. The Publisher offers discounts on this bookfor course use and bulk purchases. For further information, send

4 Contents Contributors Preface VII Xl 1. Introduction to Taxation in an International Context ANDREW LYMER AND JOHN HASSELDINE Part 1: The Global Tax Environment 2. History of Taxation 21 WILLIAM D. SAMSON 3. History ofinternational Business Taxation 43 PAUL HEWITI, ANDREW LYMER AND LYNNE OATS 4. Internet Challenge to Tax System Design 61 NEIL WARREN 5. Anti-Avoidance and Harmful Tax Competition: From Unilateral to Multilateral Strategies? 83 MARIKA TOUMI 6. The Future International Tax Environment 105 SIMON JAMES

5 vi Part 2: Aspects of International Taxation 7. The Role of Tax Treaties in International Taxation 123 WALTER O'CONNOR 8. Foreign Tax Credits 135 ROBERT RICKETTS 9. International Transfer Pricing 157 JAMIE ELLIOTT AND CLIVE EMMANUEL 10. International Tax Aspects of Income Derived from the Supply of Intellectual Property: Royalties vs. Business Profits 181 KEVIN HOLMES 11. Taxing Non-Residents: A U.S. Perspective 207 PEGGyHITE 12. Taxes and Compensation 229 AMINMAwANI Part 3: Comparative Analyses 13. Taxing Companies and Their Shareholders: Design Issues 249 LYNNE OATS 14. Administrative and Compliance Costs of International Taxation 273 JEFF POPE 15. Binding Rulings: A Comparative Perspective 291 ADRIAN SAWYER Index 317

6 Contributors Jamie Elliott is Senior Manager in the International Tax Group at Deloitte & Touche. Prior to his appointment, he held academic positions at the University of Southampton and the London Business School. He has researched extensively on many aspects of International Transfer Pricing. He is co-author of "Financial Accounting and Reporting" (Elliott and Elliott). He completed his Ph.D degree ("Managing International Transfer Pricing Policies") at the University of Glasgow in Clive Emmanuel is Director of the Centre for International Finance and Accounting and Ernst and Young professor at the University of Glasgow. His research on international transfer pricing with Jamie Elliott has attracted CIMA Foundation support and he currently supervises three doctoral candidates working in the area. John Hasseldine is the Co-Chair of Tax Management Research-Net and Director of the International Centre for Taxation Management Research at the Nottingham University Business School. He has held prior academic positions in the U.S. and in New Zealand. He researches and consults in the areas of tax compliance and tax administration. Currently, he is leading a four-year crossnational ESRC research project on improving voluntary tax compliance in the U.K. He completed his Ph.D degree in Accounting at the Kelley School of Business, Indiana University in He is on the editorial board of Advances in Taxation and is a U.K. correspondent for the Bulletin for International Fiscal Documentation.

7 Vlll Contributors Paul Hewitt is a Researcher in Taxation at the University of Birmingham in the UK. He is currently working on a research project addressing the impact of electronic commerce and electronic business practices on international taxation. Peggy Hite is a Professor of Accounting at the Indiana University Kelley School of Business where she is the Chair of the Honors Program. Professor Hite received her Ph.D in 1986 from the University of Colorado. She has published in numerous journals including The Accounting Review, The Journal of the American Taxation Association, The National Tax Journal, Public Opinion Quarterly, Public Finance, Journal of Economic Psychology and Advances in Taxation. Professor Hite's research interests include taxpayer compliance, taxpayer-client relationships, and progressivity preferences. Professor Hite has won several teaching awards at the department, school, and university level. Kevin Holmes is Principal Research Associate at the International Bureau of Fiscal Documentation (IBFD), Amsterdam, The Netherlands and Visiting Professor of Taxation at Eotvos Lonind University in Budapest, Hungary. He is co-editor of the International Guide to the Taxation of Transfers of Technology and a member of the editorial board of the Bulletin for International Fiscal Documentation. He was formerly Head of the IBFD's Government Consultancy Department and a tax partner of an international accountancy firm. He has a Ph.D degree from Victoria University of Wellington, New Zealand. Simon James is Reader in Economics, School of Business and Economics, University of Exeter, Visiting Fellow, School of Finance, Australian National University, a Chartered Tax Adviser and Fellow of the Chartered Institute of Taxation. His 40 published research papers are mainly concerned with taxation and his 15 books include The Economics of Taxation: Principles Policy and Practice. He has also edited a four-volume collection of tax papers entitled Taxation: Critical Perspectives on the World Economy, which will be published by Routledge in Andy Lymer is a Senior Lecturer at the University of Birmingham in the u.k. where he teaches the unusual combination of courses in U.K. taxation, international taxation and information systems. He has held visiting positions in Australia (at ATAX, University of New South Wales, the University of Sydney and Curtin Institute of Technology) and in the U.S. (at Texas Tech University). His research interests in tax include information technology impacts in tax practice and administration, transfer pricing developments and the impact of electronic commerce on taxation systems. He is the joint author

8 Contributors ix of an annually produced guide to U.K. taxation entitled "Taxation: Policy and Practice ", produced by Thomson, and now in its ninth edition. He is the Managing Editor of the AccountingEducation.com web community. Amin Mawani is an Associate Professor of Taxation at the Schulich School of Business at York University in Toronto, Canada. His research and teaching interests are in the area of taxation of employee stock options. Amin Mawani earned his Ph.D in Taxation from the University of Waterloo, his MA in Public Economics from the University of Toronto, and his Bachelor of Commerce in Finance from the University of Alberta. Amin is also a Certified Management Accountant (CMA) and a Certified Financial Planner (CFP). Lynne Oats is a Lecturer in Taxation at Warwick Business School. She was previously a Senior Lecturer in Taxation at Sheffield Hallam University and at Curtin University of Technology, Western Australia. She completed her Ph.D at the University of Western Australia in 2000 and is currently researching in the areas of corporation tax, tax policy and U.K. tax history. Walter O'Connor is Professor of Taxation and Accounting at Fordham University in New York where he is the Director of the Masters in Taxation Program and Area Chair of Accounting and Taxation. He was a Fulbright scholar in Macroeconomics and completed his Ph.D at City University of New York I Baruch. He now serves as Editor-in-Chief of The International Tax Journal and is retired Vice Chairman International of KPMG. He has published four books and numerous articles in academic and professional journals. Jeff Pope is an Associate Professor in Economics at Curtin University of Technology, Perth, Australia. He pioneered the estimation of tax compliance costs in Australia in the late 1980s and early 1990s, with five (co-authored) books being published by the Australian Tax Research Foundation. His research has focused on tax compliance costs in the Asia-Pacific region, including the (co-authored) book Taxation and Compliance Costs in Asia Pacific Economies. Jeff has undertaken research for the Australian Business Coalition for Tax Reform and served on Government and business tax review committees. He is widely published in tax compliance costs and taxation policy in Australia and internationally. Robert Ricketts is Frank M. Burke Chair in Taxation at Jerry S. Rawls College of Business Administration at Texas Tech University, in Lubbock, Texas. He teaches in the areas of corporate taxation, partnership taxation and

9 x Contributors international taxation, and conducts research on tax policy and the effects of tax rules on investor and taxpayer behaviour. He is co-editor of Fundamental Concepts o/taxation, a textbook on the u.s. income tax system. He received his Ph.D degree in Accounting from the University of North Texas in William D. Samson is the Roddy-Gamer Professor of Accounting at the University of Alabama. He is the 2002 President of the Academy of Accounting Historians, and served the organisation in a variety of offices including four years as co-editor of its journal: The Accounting Historians Journal. He recently completed a tax history project examining tax rates over time. In 1997, Bill has received national recognition for his teaching activities he specialises in teaching income taxation of individuals and tax planning courses. Bill received his Ph.D in 1981 from the University of North Carolina, has taught for 25 years and is a North Carolina CPA. Adrian Sawyer, M Com (Hons), LLB, is a senior lecturer in taxation and business law at the University of Canterbury, Christchurch, NZ. He specialises in tax compliance and administration research, as well as insolvency law. He is both a chartered accountant and barrister and solicitor of the High Court. He has been a consultant for the NZ Inland Revenue Department on several occasions, including issues involving self-assessment, tax compliance and most recently binding rulings. He is a tax commentary writer for Brookers and Butterworths in New Zealand, is widely published, and is a co-editor of the NZ Journal o/taxation Law & Policy. Marika Toumi, Maitrise de Droit, LLM, is a researcher at Nottingham University Business School where she works on an ESRC-funded project on the role of tax agencies in increasing voluntary tax compliance. She has worked in Coopers & Lybrand's International Tax Department and taught at Warwick University. She is now researching for her Ph.D thesis, a socio-iegal and comparative study of tax avoidance and legal control. Neil Warren is an Associate Professor of Economics in the Australian Taxation Studies Program (ATAX) at the Faculty of Law, University of New South Wales and since 1994, has been Research Director of the Australian Tax Research Foundation. He has consulted widely to both Commonwealth and state governments on taxation issues and advised on taxation policy and tax administration issues in a number of international development projects in the Asia-Pacific. In addition, he has advised numerous private sector organisations on taxation issues and written extensively on most economic aspects of tax policy design and development.

10 Preface Although we have entitled this book 'The International Taxation System', the term 'international tax' is in fact a misnomer. When we speak of international tax what we are really referring to is the international aspects of domestic tax laws. There is no overriding global law of taxation, no single international tax authority ensuring compliance and tax payment. Tax laws are creations of national states that, from time to time, interact with one another where they describe the taxation of cross-border activity. To understand the taxes that will be imposed on any individual taxpayer, business taxpayer or personal, you need to understand the national tax laws of the countries in which some potentially taxable activity is occurring. This book focuses on the trends in taxation that have received wide (i.e. multiple country) acceptance - and which therefore are collectively termed international tax - and the underpinning, but differing, national views on the interpretation of these trends - which is termed comparative taxation. Teaching materials currently available in the area of international taxation appear in a wide range of technical and discursive styles. They also are founded in multiple disciplines because of the nature and importance of taxation - including at least accounting, legal, economic and political science disciplines. Why is another book needed in this area? As teachers of taxation we were concerned that much of this material focused heavily on the USA and the range of resources that were in fact appropriate for support of teaching of international taxation outside of the USA were very limited. The remit we accepted therefore was to create materials, at appropriate depth and with suitable breadth, to support the teaching of international taxation right across the world, with necessary support for comparative analysis. We have attempted to build on the material available in the USA, but also to integrate a

11 Xli Preface wider international viewpoint on the subject into the resources we have created. This book is mainly targeted at taught university-level study of international taxation. For most universities, this is undertaken at a postgraduate, Masters, level. The authors of the chapters of this book have therefore mainly been asked to assume that basic taxation knowledge is available to readers from a first, nationally focused, course in taxation that most will have been gained from prior study. To cover the possibility that some users may not have such a background, however, we have included some introductory support (see 'Introduction to International Business Taxation' particularly) that introduces appropriate foundation principles of taxation needed for the study of international taxation. However, this text is not an introduction to taxation theory, or to any particular national tax system. The rest of the remit given to each of our authors was also common. Each chapter introduces the reader to the topic being examined, leads you through the key issues related to the topic, and provides details on further reading and discussion issues in each case. Each chapter provides enough material for a two-hour lecture on the topic at hand, with pre- and post- reading suggested as appropriate. The range of resources we, as educators, would like to have available in this area, and the different perspectives that could usefully be taken on most of this topics from different disciplinary focuses, lead to a long wish list of different chapters for the book. Of course, some limitation on this range had to be imposed because of the physical constraints of the publication process. We therefore choose to opt for a publication deal with a publishing partner who was willing to think imaginatively about how best to provide a wide range of resources for this topic - not just what would appear in the printed part. Kluwer Academic were willing supporters of this idea. For this reason the book is therefore just one part of a range of materials, managed by us as editors, available to support the study of international and comparative taxation. Readers are encouraged to visit the website that provides a companion to this printed text. It contains materials that directly link to the chapters chosen to form a part of this book. It also, however, provides other chapters on different topics, other teaching and study support, and other useful links and content to provide a complete framework for the study of this topic. These materials as a set provide a wide variety of perspectives, content and focus. This allows the educator a wide choice of approaches to this increasingly important topic of study and provides a range of viewpoints for the student seeking to understand this topic area. Website address:

12 Preface Xlll As editors, we would like to acknowledge the support of the various people who have played key roles in the production of this text. These particularly include Marika Toumi, of Nottingham University in the UK, who played an essential role in the management of the production of the text. We also acknowledge the support from the publishers, especially from our Publishing Editor at Kluwer Academic, David Cella. Other support was offered from various members of the Tax Research Network (TRN - that we gratefully acknowledge. We would welcome feedback on the materials in this text, and on the website, including suggestions for additional materials. Please address these comments to (Please note however, we will not be able to answer questions on international taxation via this address) Please note, whilst every attempt has been made to be accurate in the production of the content of this text, the information should not be used, or relied upon, for tax planning purposes in any way. Neither the authors, editors nor publishers will accept any liability for actions taken on the basis of information contained in this text, or on the website. Andrew Lymer and John Hasse/dine May 2002

Chair. Presenters. Casey Plunket, Chapman Tripp, Auckland. Bruce Bernacchi, GE Finance and Insurance, Auckland

Chair. Presenters. Casey Plunket, Chapman Tripp, Auckland. Bruce Bernacchi, GE Finance and Insurance, Auckland Chair Casey Plunket, Chapman Tripp, Auckland Casey has extensive experience in the tax aspects of corporate acquisitions, mergers and restructurings, both on-shore and cross-border. He has advised US,

More information

Chair Brendan Brown, Russell McVeagh, Wellington Speakers Catherine Bibbey, Barrister, Christchurch David Carrigan, Inland Revenue, Wellington

Chair Brendan Brown, Russell McVeagh, Wellington Speakers Catherine Bibbey, Barrister, Christchurch David Carrigan, Inland Revenue, Wellington Chair Brendan Brown, Russell McVeagh, Wellington Brendan advises on a variety of tax matters, including cross-border transactions, financing arrangements, and corporate acquisitions and restructurings.

More information

1 Interdisciplinary Taxation Research An Introduction

1 Interdisciplinary Taxation Research An Introduction CHAPTER 1 Interdisciplinary Taxation Research An Introduction Margaret Lamb 1.1 Introduction This book introduces an interdisciplinary research approach and comments upon how disciplinary-based approaches

More information

SARAH DERRINGTON YEAR OF CALL: 1990

SARAH DERRINGTON YEAR OF CALL: 1990 SARAH DERRINGTON YEAR OF CALL: 1990 Professor Sarah Derrington is Dean of Law at the University of Queensland and a barrister specialising in maritime and shipping law, general commercial law and arbitration.

More information

Payments System Board

Payments System Board Payments System Board September 2014 Glenn Stevens BEc (Hons) (Sydney), MA (Western) Governor and Chair Governor since 18 September 2006 Reappointed from 18 September 2013 until 17 September 2016 Glenn

More information

CATHOLIC SCHOOLS PRIVATE AND SOCIAL EFFECTS

CATHOLIC SCHOOLS PRIVATE AND SOCIAL EFFECTS CATHOLIC SCHOOLS PRIVATE AND SOCIAL EFFECTS CATHOLIC SCHOOLS PRIVATE AND SOCIAL EFFECTS by William Sander DePaul University Department of Economics Chicago, Illinois Springer Science+Business Media, LLC

More information

Payments System Board

Payments System Board Payments System Board The Board comprises up to eight members: the Governor (Chair), Assistant Governor Financial System (Deputy Chair), Chairman of the Australian Prudential Regulation Authority and up

More information

Recognition of UK degrees in Singapore

Recognition of UK degrees in Singapore Contents 1 General 2 Bona fide status of institutions 2a Association of Commonwealth Universities 3 Recognition by professional bodies 3a Accountancy 3b Architecture 3c Dentistry 3d Engineering 3e Land

More information

INVENTORY MANAGEMENT: Principles, Concepts and Techniques

INVENTORY MANAGEMENT: Principles, Concepts and Techniques INVENTORY MANAGEMENT: Principles, Concepts and Techniques Materials Management I Logistics Series Eugene L. Magad, Series Editor Previously vublished by Chavman & Hall Total Materials Management: Achieving

More information

CHAIR SPEAKERS. Mathew McKay, Bell Gully, Auckland. Tim Clarke, Bell Gully, Auckland. Shaun Connolly, Russell McVeagh, Wellington

CHAIR SPEAKERS. Mathew McKay, Bell Gully, Auckland. Tim Clarke, Bell Gully, Auckland. Shaun Connolly, Russell McVeagh, Wellington CHAIR Mathew McKay, Bell Gully, Auckland Mathew is a partner in Bell Gully s tax team. He advises on all aspects of NZ corporate tax law, including tax issues affecting mergers and acquisitions, financing

More information

Paul V Dunmore. Education. Professional experience

Paul V Dunmore. Education. Professional experience Paul V Dunmore Research Professor of Accounting School of Accountancy Massey University Private Box 756 WELLINGTON, New Zealand Phone +64 4 801 5799 extn 62603 E-mail P.V.Dunmore@massey.ac.nz Born 1949,

More information

SpringerBriefs in Criminology

SpringerBriefs in Criminology SpringerBriefs in Criminology More information about this series at http://www.springer.com/series/10159 Wesley G. Jennings Rolf Loeber Dustin A. Pardini Alex R. Piquero David P. Farrington Offending

More information

Faculty Development in International Entrepreneurship (FDIE) June 2-5, 2008 Denver, Colorado

Faculty Development in International Entrepreneurship (FDIE) June 2-5, 2008 Denver, Colorado Faculty Development in International Entrepreneurship (FDIE) June 2-5, 2008 Denver, Colorado Sponsored by the U.S. Department of Education and the Center for International Business Education and Research

More information

STEWARDSHIP ETHICS IN DEBT MANAGEMENT

STEWARDSHIP ETHICS IN DEBT MANAGEMENT STEWARDSHIP ETHICS IN DEBT MANAGEMENT Issues in Business Ethics VOLUME 12 Series Editors Henk van Luijk, Nijenrode, Netherlands of Business, Breukelen, The Netherlands Patricia Werhane, University of Virginia,

More information

business.curtin.edu.au Make tomorrow better.

business.curtin.edu.au Make tomorrow better. curtin business school about us Make tomorrow better. business.curtin.edu.au welcome to curtin business school Curtin University provides more than 100 courses in applied, practical subjects with a strong

More information

International Series on Consumer Science

International Series on Consumer Science International Series on Consumer Science For further volumes: http://www.springer.com/series/8358 Tsan-Ming Choi Editor Fashion Branding and Consumer Behaviors Scientific Models 1 3 Editor Tsan-Ming Choi

More information

CHALLENGES TO EDUCATORS PROFESSIONAL GROWTH

CHALLENGES TO EDUCATORS PROFESSIONAL GROWTH CHALLENGES TO EDUCATORS PROFESSIONAL GROWTH The Centro Colombo Americano, Bogotá has always been interested in strengthening relations with institutions in the ELT community and this Symposium is the perfect

More information

Workers' Compensation Insurance Pricing. Current Programs and Proposed Reforms

Workers' Compensation Insurance Pricing. Current Programs and Proposed Reforms Workers' Compensation Insurance Pricing Current Programs and Proposed Reforms Huebner International Series on Risk, Insurance, and Economic Security J. David Cummins, Editor The Wharton School University

More information

PERSONAL PROPERTY SECURITIES IN AUSTRALIA

PERSONAL PROPERTY SECURITIES IN AUSTRALIA General Editors Craig Wappett Craig Wappett (BA, LLB (Hons), LLM (Qld)) has been a partner at Piper Alderman in Brisbane since 2006. Between 1987 and 2005 he practised with major Australian and Canadian

More information

Commercial and Property Law Research Centre. Solving real-world challenges

Commercial and Property Law Research Centre. Solving real-world challenges Commercial and Property Law Research Centre Solving real-world challenges Welcome to the Commercial and Property Law Research Centre The QUT Commercial and Property Law Research Centre is a specialist

More information

Bachelor of Commerce (Accounting and Finance) 3 James Cook University Australia

Bachelor of Commerce (Accounting and Finance) 3 James Cook University Australia List of Recognised Degrees for Associate (ISCA) The accounting degrees listed below are recognised for admission as Associate (ISCA). If your accounting degree is not on the list, you may contact the Members

More information

Ethical and Practical

Ethical and Practical WHY STUDY ACU LAW New Programs Students are able to undertake a law degree alone, or combined with a degree in arts, business administration, commerce, global studies or theology. Dual degrees are a great

More information

His Hon Judge David Harvey, Auckland District Court. Richard Best, Richard Best Law, Best + Hancock Consortium, Wellington

His Hon Judge David Harvey, Auckland District Court. Richard Best, Richard Best Law, Best + Hancock Consortium, Wellington CHAIR His Hon Judge David Harvey, Auckland District Court Judge Harvey was appointed a District Court Judge in 1989. He has been closely involved with Information Technology initiatives involving the Judiciary

More information

TOPIC 5 (A) CAPITAL AND REVENUES (B) INCOME STATEMENTS FOR TAX RETURNS. After studying the material for this week you should be able to:

TOPIC 5 (A) CAPITAL AND REVENUES (B) INCOME STATEMENTS FOR TAX RETURNS. After studying the material for this week you should be able to: TOPIC 5 (A) CAPITAL AND REVENUES (B) INCOME STATEMENTS FOR TAX RETURNS LEARNING OBJECTIVES After studying the material for this week you should be able to: Analyse the distinction between capital and revenue

More information

This course has specialisations available in financial planning and banking

This course has specialisations available in financial planning and banking Education provider Course Duration Prerequisite Available majors Course description Charles Sturt University Master of Applied Finance 2 years full- time or equivalent part- time study CQUniversity Australia

More information

4. International Tax 3 (Course Leader: Roy Saunders, International Fiscal Services and Alan Cinnamon)

4. International Tax 3 (Course Leader: Roy Saunders, International Fiscal Services and Alan Cinnamon) Course Modules The MA in Taxation (Law, Administration & Practice) Whether the MA is to be completed in one or two years, each candidate must complete either 10 modules or 7 modules and a 12,000 word dissertation

More information

LECTURER OR SENIOR LECTURER IN MANAGEMENT

LECTURER OR SENIOR LECTURER IN MANAGEMENT POSITION DESCRIPTION Management and Marketing Faculty of Business and Economics LECTURER OR SENIOR LECTURER IN MANAGEMENT POSITION NO 0020215 CLASSIFICATION Senior Lecturer - Level C or Lecturer - Level

More information

FACULTY OF ECONOMICS AND BUSINESS AND THE FACULTY OF LAW PROPOSAL FOR MASTERS OF INTERNATIONAL BUSINESS AND LAW

FACULTY OF ECONOMICS AND BUSINESS AND THE FACULTY OF LAW PROPOSAL FOR MASTERS OF INTERNATIONAL BUSINESS AND LAW FACULTY OF ECONOMICS AND BUSINESS AND THE FACULTY OF LAW PROPOSAL FOR MASTERS OF INTERNATIONAL BUSINESS AND LAW 1. Content and Purpose This proposal is for a Masters in International Business and Law.

More information

CHAIR SPEAKERS. Greg Kelly, Greg Kelly Law, Wellington. Kerry Ayers, Partner, Helmore Ayers, Christchurch

CHAIR SPEAKERS. Greg Kelly, Greg Kelly Law, Wellington. Kerry Ayers, Partner, Helmore Ayers, Christchurch CHAIR Greg Kelly, Greg Kelly Law, Wellington Greg has 30 years experience in the wills, trusts and estate area. He is a member of the Wills and Trusts Committee of the NZLS Property Law Section, and a

More information

LIST OF FOREIGN UNIVERSITIES WHOSE DEGREES IN LAW RECOGNIZED BY THE BAR COUNCIL OF INDIA

LIST OF FOREIGN UNIVERSITIES WHOSE DEGREES IN LAW RECOGNIZED BY THE BAR COUNCIL OF INDIA LIST OF FOREIGN UNIVERSITIES WHOSE DEGREES IN LAW RECOGNIZED BY THE BAR COUNCIL OF INDIA Conditions The Degrees in law from the following Universities abroad enjoy recognition by the Bar Council of India

More information

Bachelor of Laws (Honours)

Bachelor of Laws (Honours) Bachelor of Laws (Honours) Detailed Course Requirements The 2016 Monash University Handbook will be available from October 2015. This document contains interim 2016 course requirements information. Description

More information

Accounting: A User Perspective GBAT9120

Accounting: A User Perspective GBAT9120 AGSM @ UNSW Business School Master of Business & Technology Program Accounting: A User Perspective GBAT9120 Course Overview Semester 1 2015 11/12/14 Important Notice The material contained in this study

More information

Postgraduate Research Program Guide 2015 2016

Postgraduate Research Program Guide 2015 2016 Postgraduate Research Program Guide 2015 2016 Never Stand Still Business School Master of Philosophy (MPhil) Commerce & Economics Doctor of Philosophy (PhD) Dean s welcome UNSW Business School AT A Glance

More information

MASTER OF PHILOSOPHY IN LATIN AMERICAN STUDIES

MASTER OF PHILOSOPHY IN LATIN AMERICAN STUDIES University of Cambridge: Programme Specifications Every effort has been made to ensure the accuracy of the information in this programme specification. Programme specifications are produced and then reviewed

More information

Business. HANNE AASEN Norway Master of Business Advanced graduate

Business. HANNE AASEN Norway Master of Business Advanced graduate Business HANNE AASEN Norway Master of Business Advanced graduate Studying an Advanced Masters Degree allowed me to specialise solely in my key interest, marketing. The subjects were both creative and practical,

More information

Academic CV. 2009 2012 PhD "Customer Experience Management in UK Higher Education" University of Southampton, Management School.

Academic CV. 2009 2012 PhD Customer Experience Management in UK Higher Education University of Southampton, Management School. 1 Academic CV JAMES SELIGMAN Home: 27 Sandmartin Close Eastleigh Hampshire SO509PS Email: jseligman@btinternet.com University: Management School Southampton Highfield Campus S017 1BJ Email: j.seligman@soton.ac.uk

More information

Security and intelligence postgraduate 2015

Security and intelligence postgraduate 2015 Security and intelligence postgraduate 2015 INNOVATIVE AND CUTTING-EDGE PROFESSIONAL DEGREES THAT COMBINE THEORY WITH POLICY AND PRACTICE IN COUNTER TERRORISM, INTELLIGENCE, SECURITY AND STRATEGIC POLICING.

More information

International Business Symposium

International Business Symposium International Business Symposium Treaty-based Solutions for International Business Wednesday, October 9, 2013 7:00 a.m. to 11:30 a.m. The Westin Edmonton Edmonton, AB PROGRAMME Co-ordinator: Mr. Kenneth

More information

How to Become a Clinical Psychologist

How to Become a Clinical Psychologist How to Become a Clinical Psychologist Based on information gathered from assistant psychologists, trainee clinical psychologists and clinical psychology course directors across the country, How to Become

More information

V I T A RALPH R. FRASCA

V I T A RALPH R. FRASCA V I T A RALPH R. FRASCA University Office: (937) 229-2405 Email: frasca@udayton.edu EDUCATION: Ph.D., Indiana University, Bloomington, Indiana, 1976 MA, Indiana University, Bloomington, Indiana, 1972 Certificate

More information

THE EUROPEAN DIFFERENCE. Business Ethics in the Community of European Management Schools

THE EUROPEAN DIFFERENCE. Business Ethics in the Community of European Management Schools THE EUROPEAN DIFFERENCE Business Ethics in the Community of European Management Schools THE EUROPEAN DIFFERENCE Business Ethics in the Community of European Management Schools edited by LAsZL6 ZSOLNAI

More information

U.S. Taxation of Foreign Investors

U.S. Taxation of Foreign Investors U.S. Taxation of Foreign Investors By Richard S. Lehman & Associates Attorneys at Law Copyright 2004 Copyright by Richard S. Lehman Page 1 U.S. Taxation of Foreign Corporations And Nonresident Aliens General

More information

List of Foreign Universities Whose Degrees in law Recognized By the Bar Council of India

List of Foreign Universities Whose Degrees in law Recognized By the Bar Council of India List of Foreign Universities Whose Degrees in law Recognized By the Bar Council of India 1 Conditions As on 18 th May, 2012 The Degrees in law from the following Universities abroad enjoy recognition by

More information

LIVERPOOL HOPE UNIVERSITY ACCOUNTING YOUR FUTURE STARTS WITH HOPE

LIVERPOOL HOPE UNIVERSITY ACCOUNTING YOUR FUTURE STARTS WITH HOPE LIVERPOOL HOPE UNIVERSITY ACCOUNTING FACULTY FACULTY OF ARTS OF AND SCIENCE HUMANITIES YOUR FUTURE STARTS WITH HOPE 051214 Accounting Fact File Faculty: Arts and Humanities Department: Business School

More information

Biographies. Blair Anderson. Paul Catt-Camfield FINANCIAL ADVISER SERVICES

Biographies. Blair Anderson. Paul Catt-Camfield FINANCIAL ADVISER SERVICES FINANCIAL ADVISER SERVICES Blair Anderson Senior Associate Blair is part of Dimensional s financial adviser services business in Europe. In his role as senior associate, Blair works closely with regional

More information

Governor Biographies

Governor Biographies Governor Biographies Mr Joseph Catanzariti BA (UNSW), LLB (UNSW), FAICD, FCL Chairman Mr Joseph Catanzariti was appointed to the Board of The College of Law Limited in 2009 and has served as Chair during

More information

The Neuropsychology Toolkit

The Neuropsychology Toolkit The Neuropsychology Toolkit Richard L. Wanlass The Neuropsychology Toolkit Guidelines, Formats, and Language Richard L. Wanlass University of California, Davis, Medical Center Sacramento, CA, USA Richard.Wanlass@ucdmc.ucdavis.edu

More information

Baillière s Study Skills for Nurses and Midwives

Baillière s Study Skills for Nurses and Midwives Baillière s Study Skills for Nurses and Midwives Senior Commissioning Editor: Ninette Premdas Development Editor: Sally Davies Project Manager: Frances Affleck Designer: Kirsteen Wright Illustration Manager:

More information

124 Accounting issues in family law

124 Accounting issues in family law 124 Accounting issues in family law by J Exner BEc, ACA [Original author] 124-1 Update: 51 EXPERT EVIDENCE Author information Jennifer Exner, BEc, ACA, is a Partner in the Forensic practice of Deloitte

More information

State Aid for Tax Measures

State Aid for Tax Measures State Aid for Tax Measures Concept of State Aid and Tax Measures, Applicable Rules And Relevant Case Law Two-day intensive training on State aid in form of tax measures, combining the presentation of rules

More information

RAGHAVAN (RAJ) J. IYENGAR Curriculum Vitae

RAGHAVAN (RAJ) J. IYENGAR Curriculum Vitae RAGHAVAN (RAJ) J. IYENGAR Curriculum Vitae EDUCATIONAL BACKGROUND Ph.D., Business (Business Accounting Major), University of Maryland, USA, December 1995. M.B.A, Finance Major, Saint Mary's University,

More information

Financial Services Guide

Financial Services Guide NOVATAX FINANCIAL PLANNERS Financial Services Guide Novatax Pty Limited ABN 57 003 811 Australian Financial Services Licence No: 227043 Trading as Novatax Financial Planners 2 Merewether Street Merewether

More information

MEET THE CONTRIBUTORS

MEET THE CONTRIBUTORS MEET THE CONTRIBUTORS 10 YONSEI JOURNAL OF INTERNATIONAL STUDIES Abhisheck Kumar / Vikram Singh Symbiosis Law School/Assistant Professor at Symbiosis Law School, Noida abhishek.symbi@hotmail.com Abhishek

More information

Medical Radiation Practice Board of Australia

Medical Radiation Practice Board of Australia Medical Radiation Practice Board of Australia Equivalent qualifications for registration In accordance with Section 53(b) of the National Law individuals are qualified for general registration if they

More information

John Shijian MO. (People s Republic of China République populaire de Chine)

John Shijian MO. (People s Republic of China République populaire de Chine) John Shijian MO (People s Republic of China République populaire de Chine) Date of birth: April 1956 Position: Professor of Law, Dean, Faculty of International La, China University of Political Science

More information

INTERNATIONAL BUSINESS SEMINAR

INTERNATIONAL BUSINESS SEMINAR INTERNATIONAL BUSINESS SEMINAR Thursday, June 10, 2010 8:00 a.m. - 2:00 p.m. Sheraton Centre Hotel 123 Queen Street West PROGRAMME Co-ordinator: Mr. Wayne Kirton, CEO Invest Barbados 8:00 a.m. Registration

More information

Knowledge. Experience. Independence.

Knowledge. Experience. Independence. Knowledge. Experience. Independence. ABOUT US Global Funds Management Ltd (GFM) is a boutique corporate management firm in the Cayman Islands serving the alternative investment management industry. GFM

More information

International trends in dividend taxation. Implications for Australian Companies and Tax Policy. Report prepared for the ASX

International trends in dividend taxation. Implications for Australian Companies and Tax Policy. Report prepared for the ASX International Tax Services EYEcon October 2002 International trends in dividend taxation Implications for Australian Companies and Tax Policy Report prepared for the ASX Table of Contents Overview...ii

More information

ENROLMENT POLICY GUIDELINES FOR ADMISSION

ENROLMENT POLICY GUIDELINES FOR ADMISSION ENROLMENT POLICY GUIDELINES FOR ADMISSION For undergraduate courses, normal entry is determined on the basis of academic merit a completed Higher School Certificate (HSC) or equivalent and the Australian

More information

WIPO LIST OF NEUTRALS BIOGRAPHICAL DATA. Telephone: +233 21 300 476/239373 Fax: +233 21 300 476 E-mail: drskba@ghana.com

WIPO LIST OF NEUTRALS BIOGRAPHICAL DATA. Telephone: +233 21 300 476/239373 Fax: +233 21 300 476 E-mail: drskba@ghana.com ARBITRATION AND MEDIATION CENTER WIPO LIST OF NEUTRALS BIOGRAPHICAL DATA Samuel K.B. ASANTE S.K.B. Asante & Associates P.O. Box GP 18615 Accra Ghana Telephone: +233 21 300 476/239373 Fax: +233 21 300 476

More information

Area of Expertise. Teaching Undergraduate Financial Markets Postgraduate Fixed Interest Investment Developing Management Research (Ph.

Area of Expertise. Teaching Undergraduate Financial Markets Postgraduate Fixed Interest Investment Developing Management Research (Ph. Agyenim Boateng, PG.Dip. BA, MBA, MA, PhD, PGCHE Associate Professor in Finance Nottingham University Business School, Room AB472 University of Nottingham, University Park 199 Taikang East Road, Ningbo,

More information

Message from the Chair of the Pension Plan Management Committee

Message from the Chair of the Pension Plan Management Committee RBC CANADIAN RETIREMENT PROGRAM Message from the Chair of the Pension Plan Management Committee RBC is committed to supporting you in planning and saving for the future, and the RBC Retirement & Savings

More information

Dr. Sooksan Kantabutra Chief Researcher, Leadership Research Group, College of Management, Mahidol University

Dr. Sooksan Kantabutra Chief Researcher, Leadership Research Group, College of Management, Mahidol University 1. Education Doctor of Philosophy (leadership & strategy), Macquarie Graduate School of Management 1, Macquarie University, NSW, Australia. Master of Arts in management research methods, Macquarie Graduate

More information

MIGA Profiles of Key Personnel

MIGA Profiles of Key Personnel MIGA offers a team of senior personnel with significant experience in all aspects of medical and professional indemnity insurance. The following professional staff are supported by a team of administrative

More information

MIGA Profiles of Key Personnel

MIGA Profiles of Key Personnel MIGA offers a team of senior personnel with significant experience in all aspects of medical and professional indemnity insurance. The following professional staff are supported by a team of administrative

More information

International Advisory Panel to Advise on Issues on Problem Gambling and Addictions

International Advisory Panel to Advise on Issues on Problem Gambling and Addictions International Advisory Panel to Advise on Issues on Problem Gambling and Addictions The Ministry of Health (MOH), and the Ministry of Community Development, Youth and Sports (MCYS) have set up an International

More information

University of Aberdeen ACADEMIC QUALITY HANDBOOK SECTION 8 RESEARCH STUDENTS

University of Aberdeen ACADEMIC QUALITY HANDBOOK SECTION 8 RESEARCH STUDENTS University of Aberdeen ACADEMIC QUALITY HANDBOOK SECTION 8 RESEARCH STUDENTS This Section of the Academic Quality Handbook should be of particular interest to research students, Supervisors and Heads of

More information

LISA BAUDOT EDUCATION ACADEMIC EXPERIENCE

LISA BAUDOT EDUCATION ACADEMIC EXPERIENCE LISA BAUDOT Assistant Professor Kenneth G. Dixon School of Accounting University of Central Florida 12744 Pegasus Avenue PO Box 161400 Orlando, FL 32816 Phone: +407 823 0620 E-mail: lisa.baudot@ucf.edu

More information

Colin Arrowsmith RMIT University School of Mathematical and Geospatial Sciences Melbourne, Australia

Colin Arrowsmith RMIT University School of Mathematical and Geospatial Sciences Melbourne, Australia Colin Arrowsmith RMIT University School of Mathematical and Geospatial Sciences Melbourne, Australia Ali Demirci Fatih University, Department of Geography, İstanbul-Turkey The aim The content Material

More information

Sustainable Supply Chains

Sustainable Supply Chains Sustainable Supply Chains International Series in Operations Research & Management Science Volume 174 Series Editor: Frederick S. Hillier Stanford University, CA, USA Special Editorial Consultant: Camille

More information

Dr. Kirsty Newsome Dept of Human Resource Management University of Strathclyde 50, Richmond Street Glasgow G1 1XU

Dr. Kirsty Newsome Dept of Human Resource Management University of Strathclyde 50, Richmond Street Glasgow G1 1XU Dr. Kirsty Newsome Dept of Human Resource Management University of Strathclyde 50, Richmond Street Glasgow G1 1XU Email:Kirsty.Newsome@strath.ac.uk Tel.0141 5484247 Academic Qualifications 1989 BA Hons

More information

Overseas pensions and annuity schemes

Overseas pensions and annuity schemes IR 257 December 2014 Overseas pensions and annuity schemes This guide contains information on the taxation of foreign superannuation lump sums and overseas pensions. For information about overseas social

More information

Corporate Governance and Sustainable Prosperity

Corporate Governance and Sustainable Prosperity Corporate Governance and Sustainable Prosperity The Jerome Levy Economics Institute Series General Editor: Dimitri B. Papadimitriou, Jerome Levy Professor of Economics, Bard College, Annandale-on-Hudson,

More information

INVITATION. From Nudging to Budging: Using Behavioural Economics to Inform Public Sector Policy Prof. Dr. Adam Oliver

INVITATION. From Nudging to Budging: Using Behavioural Economics to Inform Public Sector Policy Prof. Dr. Adam Oliver Corvinus Health Policy and Health Economics Conference Series 2013 Health Economics and Health Technology Assessment Research Center, Corvinus University of Budapest Health Economics Study Circle, Corvinus

More information

Guide to Assessment Scales in Parkinson s Disease

Guide to Assessment Scales in Parkinson s Disease Guide to Assessment Scales in Parkinson s Disease Pablo Martinez-Martin Research Unit, Alzheimer Centre Reina Sofia Foundation and Centre for Networked Biomedical Research on Neurodegenerative Diseases

More information

PUBLICATIONS, PRESENTATIONS AND RESEARCH

PUBLICATIONS, PRESENTATIONS AND RESEARCH PUBLICATIONS, PRESENTATIONS AND RESEARCH Scholarly journal articles entered in spreadsheet. D Bentley and J Wade, Special Methods and Tools for Educating the Transnational Lawyer 55 (2005) J. Legal Educ.

More information

Pre-Immigration Tax Planning

Pre-Immigration Tax Planning Pre-Immigration Tax Planning Safeguarding The Immigrant s Financial Interests Prior to Residency By Richard S. Lehman & Associates Attorneys at Law Pre-Immigration Tax Planning Safeguarding The Immigrant

More information

Dr Anna Lee Rowe. B.Bus, M.Com (Distinction)(Curtin), PhD. (Macq., Syd.), CPA

Dr Anna Lee Rowe. B.Bus, M.Com (Distinction)(Curtin), PhD. (Macq., Syd.), CPA Dr Anna Lee Rowe B.Bus, M.Com (Distinction)(Curtin), PhD. (Macq., Syd.), CPA Positions and Contact Details Senior Lecturer / Unit controller Graduate School of Business Curtin University GPO Box U 1987

More information

CM I N T E R N A T I O N A L

CM I N T E R N A T I O N A L C M INTERNATIONAL INTERNATIONAL TRADE AND BUSINESS... at your EXPERTISE service Now more than ever, international trade and investment are the engines that drive the global economy. It s no coincidence

More information

ERIC E. SPIRES. Ph.D. May 1987, University of Illinois (major - accounting; special area - auditing; minor - statistics and experimental design)

ERIC E. SPIRES. Ph.D. May 1987, University of Illinois (major - accounting; special area - auditing; minor - statistics and experimental design) ERIC E. SPIRES Department of Accounting & MIS Fisher College of Business The Ohio State University 2100 Neil Avenue Columbus, Ohio 43210 (614) 292-4422 (voice) (614) 292-2118 (fax) spires.1@osu.edu EDUCATION:

More information

Geoff Coyle: legacy and prospects for system dynamics

Geoff Coyle: legacy and prospects for system dynamics UK Chapter of the International System Dynamics Society Hosts: Department of Earth Science and Engineering, Imperial College Location: Royal School of Mines, Imperial College, London Wednesday 29 May 2013

More information

TAXN 304 INTERNATIONAL TAXATION 2

TAXN 304 INTERNATIONAL TAXATION 2 School of Accounting and Commercial Law TAXN 304 INTERNATIONAL TAXATION 2 Trimester 2, 2015 COURSE OUTLINE Names and Contact Details Course Coordinator & Lecturer: Assoc Professor David White RH 703 463-5705

More information

Venture Capital and the European Biotechnology Industry

Venture Capital and the European Biotechnology Industry Venture Capital and the European Biotechnology Industry Also by William Bains Biotechnology from A to Z Venture Capital and the European Biotechnology Industry William Bains William Bains 2009 Softcover

More information

Life s Better Together

Life s Better Together Life s Better Together Who are we? Established in August 2010, Partners Life entered the market with a fresh innovative offering for the protection of New Zealand families and businesses. With unprecedented

More information

Unit Outline* MGMT8503. Economic Management and Strategy. MBA Trimester 2, 2011 Crawley. Associate Professor Paul Crompton

Unit Outline* MGMT8503. Economic Management and Strategy. MBA Trimester 2, 2011 Crawley. Associate Professor Paul Crompton Unit Outline* MGMT8503 Economic Management and Strategy MBA Trimester 2, 2011 Crawley Associate Professor Paul Crompton Business School www.business.uwa.edu.au * This Unit Outline should be read in conjunction

More information

Contributors Deborah C. Andrews Stephen A. Bernhardt M. Ann Brady Tracy Bridgeford

Contributors Deborah C. Andrews Stephen A. Bernhardt M. Ann Brady Tracy Bridgeford Contributors Deborah C. Andrews is professor of English and directs the Center for Material Culture Studies at the University of Delaware. In the English department, she teaches courses in technical editing

More information

Curriculum Vitae Professor Surya P. Subedi, O.B.E. DPhil (Oxford); Barrister (Middle Temple) Professor of International Law, University of Leeds, U.K.

Curriculum Vitae Professor Surya P. Subedi, O.B.E. DPhil (Oxford); Barrister (Middle Temple) Professor of International Law, University of Leeds, U.K. Curriculum Vitae Professor Surya P. Subedi, O.B.E. DPhil (Oxford); Barrister (Middle Temple) Professor of International Law, University of Leeds, U.K. EDUCATION (in reverse chronological order) Great Britain:

More information

DIPLOMA OF AUSTRALIAN TAXATION LAW

DIPLOMA OF AUSTRALIAN TAXATION LAW Tax Practitioners Board Approved course in Australian Taxation Law DIPLOMA OF AUSTRALIAN TAXATION LAW The Tax Education Program Tax Practitioners Board Approved Course taxinstitute.com.au STUDYING AT THE

More information

ALI-ABA Topical Courses Mergers & Acquisitions of S Corporations: How to Structure the Deal December 13, 2011 Video Presentation

ALI-ABA Topical Courses Mergers & Acquisitions of S Corporations: How to Structure the Deal December 13, 2011 Video Presentation ALI-ABA Topical Courses Mergers & Acquisitions of S Corporations: How to Structure the Deal December 13, 2011 Video Presentation PROGRAM SCHEDULE FACULTY PARTICIPANTS FACULTY BIOGRAPHIES STUDY MATERIALS

More information

Spatial Inequalities

Spatial Inequalities Spatial Inequalities GeoJournal Library Volume 110 Managing Editor: Daniel Z. Sui, Columbus, Ohio, USA Founding Series Editor: Wolf Tietze, Helmstedt, Germany Editorial Board: Paul Claval, France Yehuda

More information

Graduate Student Handbook

Graduate Student Handbook Texas State University San Marcos, Texas 78666 http://www.txstate.edu/history Department of History Graduate Student Handbook 2014-2015 Rebecca Montgomery Director of Graduate Studies 1 Graduate Student

More information

DENIS BARLIN. My clients and referrers include various accounting and legal practices as well as financial planning groups.

DENIS BARLIN. My clients and referrers include various accounting and legal practices as well as financial planning groups. DENIS BARLIN Address 13 Wentworth Selborne Chambers 174-180 Phillip Street Sydney NSW 2000 Mobile 0404 848 311 Telephone 02 9231 6646 Fax 02 9232 4071 Email dbarlin@wentworthchambers.com.au ADMISSIONS

More information

VITA ROBERT F. WELKER. 1218 N. Riverhills Dr. College of Business Administration Room #3317. Tampa, Florida 33620 (813) 985-1939 (813) 974-6548

VITA ROBERT F. WELKER. 1218 N. Riverhills Dr. College of Business Administration Room #3317. Tampa, Florida 33620 (813) 985-1939 (813) 974-6548 VITA ROBERT F. WELKER 1218 N. Riverhills Dr. College of Business Administration Room #3317 Temple Terrace, FL 33617 University of South Florida Tampa, Florida 33620 (813) 985-1939 (813) 974-6548 ACADEMIC

More information

Tourism, Travel and Hospitality Research

Tourism, Travel and Hospitality Research T I I U N Y M O I V E R S ISO 9001:2008 CERTIFIED MOI UNIVERSITY Centre for Tourism, Travel and Hospitality Research P. O Box 3900-30100, Eldoret Telephone: 020-8001263 E-mail address: mudot@mu.ac.ke Design

More information

Annual Report 2012 6 November, 2012

Annual Report 2012 6 November, 2012 Annual Report 2012 6 November, 2012 2012 was a productive year for the Centre. The Centre continued to develop and promote academic research in contribution to economic and social development of New Zealand

More information

Internal Control Integrated Framework

Internal Control Integrated Framework COMMITTEE OF SPONSORING ORGANIZATIONS OF THE TREADWAY COMMISSION Internal Control Integrated Framework Guidance on Monitoring Internal Control Systems Introduction Committee of Sponsoring Organizations

More information

IRAS e-tax Guide INCOME TAX GUIDE ON E-COMMERCE

IRAS e-tax Guide INCOME TAX GUIDE ON E-COMMERCE IRAS e-tax Guide INCOME TAX GUIDE ON E-COMMERCE Published by Inland Revenue Authority of Singapore Published on 18 Aug 2015 Disclaimers IRAS shall not be responsible or held accountable in any way for

More information

Human Resource Management and Development

Human Resource Management and Development Human Resource Management and Development product: 4388 course code: c302 Human Resource Management and Development Centre for Financial and Management Studies, SOAS University of London First Edition

More information

Sourcebook for Training in Clinical Psychology

Sourcebook for Training in Clinical Psychology Sourcebook for Training in Clinical Psychology Contributors: ELTON AsH HAROLD BASOWITZ LEONARD BLANK HENRY P. DAVID GORDON F. DERNER ARTHUR KOVACS LUCIANO L' ABATE MARTIN MAYMAN CECIL P. PECK LESLIE PmLLIPs

More information

Guide to Jersey limited liability partnerships

Guide to Jersey limited liability partnerships Guide to Jersey limited liability partnerships applebyglobal.com L1115631.1 TABLE OF CONTENTS Preface... 1 1. What is an LLP and why has the introduction of LLPs in Jersey proved so controversial?... 2

More information