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"This Commentary is the first comprehensive work to analyse the revised EU Shareholder Rights Directive (SRD II). SRD II sets a new agenda for engaged shareholders and sustainable companies in the EU, sparking a wider debate on the adoption of duties in company and capital markets law. By providing a systematic and thorough framework for analysis, this Commentary evaluates the purpose and aims of SRD II and further enriches the debate on the usefulness of the EU's drive to encourage long-term shareholder engagement. Key features include: article by article analysis of each of the provisions as adopted in the revised SRD II contribution to the ongoing discussions on shareholder rights and duties anticipated to be at the centre of debate for years to come detailed explanation by leading scholars in the field to ensure complete understanding of each SRD II provision for the reader exploration of the two pillars of shareholder engagement: the facilitation of shareholder rights and improved communication to bridge procedural gaps and implementation of transparency obligations applicable to companies, investors and service providers. This Commentary will be a key resource for legal practitioners, legislators, scholars and students alike, working in the fields of corporate governance, alternative dispute resolution and financial law"--

Stockholders --- Corporations --- Business corporations --- C corporations --- Corporations, Business --- Corporations, Public --- Limited companies --- Publicly held corporations --- Publicly traded corporations --- Public limited companies --- Stock corporations --- Subchapter C corporations --- Business enterprises --- Corporate power --- Disincorporation --- Stocks --- Trusts, Industrial --- Investors --- Shareholders --- Capitalists and financiers --- Corporation law --- Legal status, laws, etc --- Investor relations --- European Parliament.

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La 4e de couverture indique : "Le droit fiscal des affaires est au coeur de la vie des entreprises. Matière riche et vivante, elle constitue un passionnant objet d'étude. Le présent ouvrage poursuit un triple objectif qui en fait l'originalité : - expliquer clairement les règles fondamentales du droit fiscal des entreprises en les replaçant dans leur contexte historique et en présentant leurs enjeux économiques ainsi que leur application pratique ; - donner au droit fiscal international et au droit de l'Union européenne la place essentielle qui leur revient dans un monde caractérisé par l'internationalisation des échanges et des opérations ; - présenter le droit français dans une perspective comparative : la connaissance des systèmes étrangers est en effet indispensable pour expliquer de nombreux aspects de notre droit positif et pour comprendre le comportement des acteurs économiques internationaux. Ainsi conçu, cet ouvrage s'adresse à un large public. Pensé en premier lieu pour les étudiants des Facultés de droit (du Master 1 au Doctorat) et des Écoles de commerce, il présente de façon synthétique les principaux impôts de la vie des affaires : l'impôt sur le revenu, l'impôt sur les sociétés, la taxe sur la valeur ajoutée et la contribution économique territoriale. Il examine également les impôts frappant la détention ainsi que la transmission du patrimoine. L'ouvrage a par ailleurs vocation à servir d'outil de travail aux praticiens, qu'ils soient ou non spécialisés dans la matière fiscale. La 1re édition de cet ouvrage a reçu le prix spécial du livre juridique décerné par le Conseil constitutionnel et le Cercle des juristes en octobre 2010."

Corporations --- Taxation --- Law and legislation --- Business corporations --- C corporations --- Corporations, Business --- Corporations, Public --- Limited companies --- Publicly held corporations --- Publicly traded corporations --- Public limited companies --- Stock corporations --- Subchapter C corporations --- Business enterprises --- Corporate power --- Disincorporation --- Stocks --- Trusts, Industrial --- Droit fiscal --- Sociétés --- Entreprises --- Impôts --- Droit --- Law and Legislation --- 347.7 <44> --- 347.7 <44> Handelsrecht--Frankrijk --- Handelsrecht--Frankrijk

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The question of how to tax multinational companies that operate highly digitalised business models is one of the most contested areas of international taxation. The tax paid in the jurisdictions in which these companies operate has not kept pace with their immense growth and the OECD has proposed a new international tax compromise that will allocate taxing rights to market jurisdictions and remove the need to have a physical presence in the taxing jurisdictions in order to sustain taxability. In this work, Craig Elliffe explains the problems with the existing international tax system and its inability to respond to challenges posed by digitalised companies. In addition to looking at how the new international tax rules will work, Elliffe assesses their likely effectiveness and highlights features that are likely to endure in the next waves of international tax reform.

Corporations --- Information technology --- Electronic commerce --- Taxation --- Data processing. --- Economic aspects --- Law and legislation --- Cybercommerce --- E-business --- E-commerce --- E-tailing --- eBusiness --- eCommerce --- Electronic business --- Internet commerce --- Internet retailing --- Online commerce --- Web retailing --- Commerce --- Information superhighway --- IT (Information technology) --- Technology --- Telematics --- Knowledge management --- Business corporations --- C corporations --- Corporations, Business --- Corporations, Public --- Limited companies --- Publicly held corporations --- Publicly traded corporations --- Public limited companies --- Stock corporations --- Subchapter C corporations --- Business enterprises --- Corporate power --- Disincorporation --- Stocks --- Trusts, Industrial

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The corporation is the most complex, adaptive, and resilient model of organizing economic activity in history. In an era of globalization, the transnational corporation has significant power over society. While its rights are specified through private ordering, and choice of jurisdictional home, in the event of conflict of laws, the corporation's duties and responsibilities remain contested. Notwithstanding the argument in institutional economics that all transactions take place within governance and legal frameworks, underpinned by a 'non-calculative social contract,' the terms are notoriously difficult to define or enforce. They are made more so if regulatory dynamics preclude litigation to a judicial conclusion. This Element situates the corporation - its culture, governance, responsibility, and accountability - within a broader discourse of duty. In doing so, it addresses the problem of the corporation for society and the corporation's problem in aligning its governance to changing community expectations of obligation.

Corporations. --- International business enterprises. --- Social responsibility of business. --- Business --- Corporate accountability --- Corporate responsibility --- Corporate social responsibility --- Corporations --- CSR (Corporate social responsibility) --- Industries --- Social responsibility, Corporate --- Social responsibility of industry --- Business ethics --- Issues management --- Business enterprises, International --- Corporations, International --- Global corporations --- International corporations --- MNEs (International business enterprises) --- Multinational corporations --- Multinational enterprises --- Transnational corporations --- Business enterprises --- Joint ventures --- Business corporations --- C corporations --- Corporations, Business --- Corporations, Public --- Limited companies --- Publicly held corporations --- Publicly traded corporations --- Public limited companies --- Stock corporations --- Subchapter C corporations --- Corporate power --- Disincorporation --- Stocks --- Trusts, Industrial --- Social responsibility --- Social aspects

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Companies lie at the heart of the climate crisis and are both culpable for, and vulnerable to, its impacts. Rising social and investor concern about the escalating risks of climate change are changing public and investor expectations of businesses and, as a result, corporate approaches to climate change. Dominant corporate norms that put shareholders (and their wealth maximization) at the heart of company law are viewed by many as outdated and in need of reform. Companies and Climate Change analyzes these developments by assessing the regulation and pressures that impact energy companies in the UK, with lessons that apply worldwide. In this work, Lisa Benjamin shows how the Paris Agreement, climate and energy law in the EU and the UK, and transnational human rights and climate litigation, are regulatory and normative developments that illustrate how company law can and should act as a bridge to progressive corporate climate action.

Climatic changes --- Liability for environmental damages --- Corporation law --- Social responsibility of business --- Corporations --- Industrial management --- Environmental policy --- Law and legislation --- Environmental aspects --- Government policy --- Environmental damages, Liability for --- Environmental law --- Liability (Law) --- Torts --- Changes, Climatic --- Changes in climate --- Climate change --- Climate change science --- Climate changes --- Climate variations --- Climatic change --- Climatic fluctuations --- Climatic variations --- Global climate changes --- Global climatic changes --- Climatology --- Climate change mitigation --- Teleconnections (Climatology) --- Business administration --- Business enterprises --- Business management --- Corporate management --- Industrial administration --- Management, Industrial --- Rationalization of industry --- Scientific management --- Management --- Business --- Industrial organization --- Business corporations --- C corporations --- Corporations, Business --- Corporations, Public --- Limited companies --- Publicly held corporations --- Publicly traded corporations --- Public limited companies --- Stock corporations --- Subchapter C corporations --- Corporate power --- Disincorporation --- Stocks --- Trusts, Industrial --- Corporate accountability --- Corporate responsibility --- Corporate social responsibility --- CSR (Corporate social responsibility) --- Industries --- Social responsibility, Corporate --- Social responsibility of industry --- Business ethics --- Issues management --- Social responsibility --- Social aspects --- Global environmental change