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Property rights in securities and the doctrine of specificity under Swedish law

Article Abstract:

The reuse of financial collateral under Swedish law and the implementation of the Directive 2002/47/EC of the European Parliament and of the Council of 6 June 2002 on financial collateral arrangements are examined. It is argued that there is a pressing need to clarify existing laws and it is shown that due to the developments f the financial markets and the securities holding systems, securities as assets have outgrown the existing property law structures.

Author: Johansson, Erica
Publisher: Aspen Publishers, Inc.
Publication Name: European Business Law Review
Subject: Law
ISSN: 0959-6941
Year: 2006
Laws, regulations and rules, Financial markets, Property rights

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Substance-over-form doctrine in Russian tax law: recent developments

Article Abstract:

Recent decisions of tax courts in Russia interpreting the Russian Tax Code and other tax laws established that taxpayers are not responsible for the actions of its contract partners and that burden of proof lies with the tax office. The application of the substance-over-form doctrine in Russian tax law, as well as recent decisions of tax courts, are discussed.

Author: Afanasiev, Andrey
Publisher: Aspen Publishers, Inc.
Publication Name: Intertax
Subject: Law
ISSN: 0165-2826
Year: 2008
Tax Law, Public Finance Activities, Taxes, Russia, Interpretation and construction, European Union. European Commission, Powers and duties, Tax policy, Russia. Constitutional Court, Report

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Arbitration and human rights

Article Abstract:

The various aspects of the relationship between arbitration and human rights, focusing on the European Convention for the Protection of Human Rights and Fundamental Freedoms are discussed. Some interesting studies and case laws from the national courts and from European authorities are presented.

Author: Besson, Sebastien
Publisher: Aspen Publishers, Inc.
Publication Name: ASA Bulletin
Subject: Law
ISSN: 1010-9153
Year: 2006
Europe, International Affairs, Human Rights, Analysis, Case studies, Arbitration (Administrative law), Administrative arbitration

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