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M & A
The essentials of mergers and acquisitions (M&A) practice can best be examined from a buyer's perspective. In a corporate transaction, it is the buyer who typically faces the more substantial risks. In many instances, legal problems exist of which the buyer must be aware before deciding to purchase the target company. The ongoing internationalization of the M&A market must also be taken into consideration. The integration of foreign concepts into local legal systems not only leads to a multitude of new questions, it also creates a challenge for any lawyer practicing in this area. Clients expect their professional advisors to handle legal problems likely to arise abroad and to communicate and...
Verokarhun muistelmat
Verohallituksen juro änkyrä muistelee. Kaikki olivat innolla mukana harmaan talouden vastaisessa taistelussa. Aina ei kuitenkaan ollut täysin selvää, millä puolella. Markku Hirvonen tuli suurelle yleisölle tutuksi harmaan talouden, veronkierron ja veroparatiisien vastaisen taistelun keulakuvana. Kirjassaan hän kertoo verohallinnon törmäyksestä 1990-luvun alun pankkikriisin, kansainvälistyvän verorikollisuuden ja massiivisen harmaan talouden kanssa. Haasteisiin vastaaminen vaati menetelmien kehittämistä, viranomaisyhteistyötä ja salassapitosäännösten kumoamista. Uudistuksia ajanut Hirvonen sai vastaansa elinkeinoelämän lobbarit, verotarkastusta vastaan masinoidun lehdist...
ECJ--recent Developments in Direct Taxation
A growing number of cases pending before trhe European Court of Justice (ECJ) concern the fundamental freedoms and direct taxation. This book scrutinises the national background of the most important of these cases and examines possible infringements of fundamental freedoms. The focus of each analysis is on the questions submitted to the ECJ by the national courts. Moreover, where available, the opinion of the Advocate General is discussed. The cases are presented by esteemed national and European tax law experts. This book goes to the heart of the national tax systems, exposing hidden obstacles to fundamental freedoms.
