Although it is an essential part of business law, commercial law has uncertain boundaries. That uncertainty creates significant legal ambiguities and inconsistencies, confusing lawyers and courts and causing misinterpretations that disrupt commerce and reduce efficiency. This Article...

Over the course of a three-year, collaborative process that was open to the public, the Uniform Law Commission (ULC) and the American Law Institute (ALI) undertook a project to revise the Uniform Commercial Code (UCC) to account for the impact of emerging technologies on commercial transactions....

Global financial markets are among the most extensively regulated markets in the world economy. This poses significant challenges from a private law perspective when regulatory rules interfere with private rights and obligations. The article examines the potential of Transnational Commercial Law...

Historie und Einordnung -- Rechtliche Grundlagen -- Jahresabschluss -- Inventur, Inventar und Bilanz -- Bilanzielle Ansätze und Bewertungsgrundlagen -- Buchführung -- Gewinn- und Verlustrechnung -- Rechnungsabgrenzungsposten und latente Steuern -- Kapitalflussrechnung, Anhang und Lagebericht.

Lawyers, law schools, and corporate entities have shown an increased interest in sustainable business strategies. This is reflected by the increase in sustainability practice groups, law school courses, and textbooks focusing on the relationship between sustainability and business law; lawyers...

This note explores the interactions between new technologies with key areas of commercial law and potential legal changes to respond to new developments in technology and businesses. Inspired by the Bali Fintech Agenda, this note argues that country authorities need to closely examine the...

The national regulations by which the Member States enforce a discriminatory tax treatment on the subsidiaries or branches of non-resident parent companies, compared to the one enforced on resident companies with an objectively comparable status, represent unjustifi ed restrictions on the...

Dieses Werk ist ein kompaktes Kompendium zu den zivil-, gesellschafts- und handelsrechtlichen und insbesondere steuerlichen Fragestellungen bei typischen und atypischen stillen Gesellschaften sowie bei typischen und atypischen Unterbeteiligungsgesellschaften. Es richtet sich an die...

Chapter 1. Navigating Parenthood: Malaysian Perspectives on Protecting Children From Paedophilia -- Chapter 2. The Impact of Capacity Management on Improving the Performance of Manufacturing Operations -- Chapter 3. Customer Preference Towards Private Label Brands Over Manufactured Brands of...

Joachim S. Tanski gibt Ihnen in seinem umfassenden Handbuch Antworten auf alle Fragen zum gesamten Jahresabschluss nach aktuellem Rechtsstand. Ausführliche Darstellungen mit Anwendungshinweisen sowie fast 200 Beispiele, Praxisfälle und Grafiken erleichtern das Verständnis und die praktische...

Die IFRS sind in Überarbeitung. Mit dem Rahmenkonzept 2018, dem IFRS 9 und dem IFRS 15 wurden ganz zentrale Vorgaben vollständig neu geschaffen. Dies wirft Fragen auf. Zum einen ist fraglich, inwieweit die hergebrachte Zuschreibung, der beizulegende Zeitwert sei Kern und Markenzeichen der IFRS...

Die Kapitalflussrechnung ist ein wichtiges und häufig unterschätztes Steuerungsinstrument in der unternehmerischen Praxis und Pflichtbestandteil von Konzernabschlüssen. Wie Sie die Aufstellung und Analyse von Kapitalflussrechnungen systematisch umsetzen und optimieren, stellen Ihnen Andreas...

The law of modern business entities is poorly understood from a comprehensive perspective. This area of law has changed significantly in the last several decades in ways that have gone largely unnoticed. The lack of attention is unfortunate because developments in the law of business-entity...

If Canadian corporate statutes include rules providing that a corporation and its shareholders are separate legal persons, what lets courts disregard these rules by piercing the corporate veil? The Court of Appeal for Ontario’s Chevron decision brought this question into the judicial...

Part of a larger textbook on business law and economics, this Chapter surveys how economic analysis has been applied to competition, or antitrust, law, in the main jurisdictions on both sides of the Atlantic. The first part chronicles the successive schools of thought in the US and the EU, with...

Die Schaffung verpflichtender Sozialstandards in globalen Wertschöpfungsketten steht seit fast drei Jahrzehnten in der rechtspolitischen Diskussion. Während der europäische Gesetzgeber um einen Regelungsvorschlag ringt, hat Deutschland das sog. Lieferkettensorgfaltspflichtengesetz (LkSG)...

1 Rechnungswesen im Unternehmen -- 2 Inventur als Basis für den Jahresabschluss -- 3 Handelsrechtlicher Begriff des Vermögensgegenstandes und steuerlicher Begriff des Wirtschaftsgutes -- 4 Bilanzierung der Aktiva – Anlagevermögen -- 5 Bilanzierung der Aktiva – Umlaufvermögen -- 6 Weitere...

Introduction / Patricia Lee-Gulley and Virginia A. Suveiu -- Operational risk management / Tim East -- Compliance, corporate governance, and corporate social responsibility : Part I -- the interplay between the company, the stakeholder and the regulators / Marcia Weldon and Lauren Miller --...

Alongside a growing recognition that the traditional territorialist theory is limited in its ability to deal with intensifying cross-border dealings, a pluralistic converging of a multiplicity of legal orders (including domestic) to ensure the efficacy of cross-border commercial law is emerging....

The theoretical argument behind the “pro-insured” or “pro-insurer” debate contains elements of contract law, business law, and consumer law. This article reexamins the insurance misrepresentation rule under the RLLI, ands compares it to insurance law in China. This comparison...

This is the introduction to a symposium, The New Realism in Business Law and Economics, published in the Wisconsin Law Review. The symposium features papers from Afra Afsharipour, Robert Anderson IV, Elizabeth deFontenay, Sean Griffith, Mitu Gulati (with Steven Choi and Robert Scott), Claire...

In my experience as an expert witness for a number of excellent litigators, I find that litigators know the Rules of Civil Procedure, the Local Rules, the Rules of Evidence, and the personalities of the judges extremely well. I find that in business issues, litigators tend to use terms like...