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Full-Text Articles in Law
The Application Of Tax Treaties To Investment Funds, Niccolo Pallesi
The Application Of Tax Treaties To Investment Funds, Niccolo Pallesi
ExpressO
Among financial investors, investment funds are the ones that mostly have increased their importance in capital markets where the regulation on investment funds is still incipient. By using investment funds, individual investors can have the possibility to participate in various companies as well as in market places worldwide without the need of specific and elaborated knowledge of the same companies and markets. After an introductory chapter I start analyzing the definition and activity of an investment fund, attention is also paid to the UCITS regulation for European investment funds. In the next chapter I analyze how investment funds are taxed …
E-Commerce Taxation And Cyberspace Law: The Integrative Adaptation Model, Rifat Azam Dr.
E-Commerce Taxation And Cyberspace Law: The Integrative Adaptation Model, Rifat Azam Dr.
Rifat Azam Dr.
This article argues that the current debate on international taxation of e-commerce is totally tax oriented and ignores cyberspace law and that this separation is unjustified and harmful to the development of e-commerce taxation law. Mutual intellectual feeding and integrative debate that is open and interesting to the general legal scholarly community is necessary to improve ecommerce law. To begin a debate on e-commerce taxation as part of cyberspace law, the author describes and incorporates for the first time the primary cyberspace literature into the e-commerce taxation debate. The author draws lessons from judicial jurisdiction in cyberspace, criminal law in …