Open Access. Powered by Scholars. Published by Universities.®
- Keyword
-
- Banking and Finance Law (1)
- Credit (1)
- Development (1)
- E-commerce (1)
- Electronic Transactions (1)
-
- FATF (1)
- Fair value (1)
- G20 (1)
- Globalisation (1)
- Governance (1)
- IMF (1)
- International Commerce (1)
- International Trade Law (1)
- Investment value (1)
- Letters of Credit (1)
- Market rent (1)
- Market value (1)
- OECD (1)
- Offshore financial centres (1)
- Price (1)
- Property valuation (1)
- Small states (1)
- Tax avoidance (1)
- Tax havens (1)
- Value (1)
- Worth (1)
Articles 1 - 3 of 3
Full-Text Articles in Business
Words Worth Price And Value, Tom Dunne
Words Worth Price And Value, Tom Dunne
Articles
TOM DUNNE explains the terms used in relation to the valuation of property, and the need for common understanding among all parties using those terms. -
From Boom To Doom To Boom: Offshore Financial Centres And Development In Small States, Richard Woodward
From Boom To Doom To Boom: Offshore Financial Centres And Development In Small States, Richard Woodward
Articles
During the 1990s tax havens and offshore financial centres (OFCs) were subject to a string of initiatives designed to raise their tax and regulatory regimes to accepted international standards. Many commentators forecast that this would lead to the demise of OFCs, a worry for the many small states whose economic well being depended heavily on the provision of offshore financial services. Despite this regulatory onslaught many small state OFCs have prospered in the new millennium. This paper seeks to explain this apparent paradox by arguing that (1) international initiatives were riddled with loopholes and exceptions that have been gleefully seized …
Documentary Credit Law And Practice In The Global Information Age, Jacqueline D. Lipton
Documentary Credit Law And Practice In The Global Information Age, Jacqueline D. Lipton
Articles
Documentary letters of credit have historically been an important and popular method of payment in international trading transactions. In fact, they have been described as the "life-blood of international commerce." A number of uniform international practices have developed for their use, many of which are codified in international rules such as the UCP 500. However, in the global information age, as the nature of international commerce changes, so too must the operation of such payment mechanisms. With the increase in electronic trading, the "documentary" nature of these credits may require some revision. This paper examines ways in which the law …