Wall Street's Failure to Deliver
Rigged financial markets and hopeless under-regulation on Wall Street are not new problems. In this book, Susanne Trimbath gives a sobering account of naked short selling, the failure to settle, and her efforts over decades, trying to get this fixed. Twenty-five years ago, Trimbath was working “backstage at Wall Street” when a group of corporate trust specialists told her about a problem in shareholder voting rights. When she went to senior management at Depository Trust Company (DTC), then and still the largest securities depository in the world, they brushed it off saying, “You can’t balance the world.” Ten years later, a lawyer from Texas would tell her that the same problem was about to blow up the financial markets: Wall Street brokers are using short sales and fails to deliver to grab the assets of American entrepreneurs. This is a cautionary tale. What started as a regulatory failure turned into a regulatory crisis. Shareholder democracy is in shambles. The institutions that were established to correct a problem of trade settlement failures have instead exacerbated the problem. Global financial markets may not survive what comes next.
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The primary focus of this book is on techniques and concepts of cost and management accounting for strategic business decisions. It considers both conventional and contemporary issues.The book is a reference source for practising accountants, senior executives and managers working in human resources, operations, and accounting divisions. It is also ideal for courses in graduate programs such as master's degree, MBA orExecutive MBA.
A guide to their implementation and use
Protected Cell Companies is a valuable resource for practitioners who work with this important new business form. The book provides comprehensive guidance on such complex issues as insolvency, veil-piercing, tax, and accounting, use for captive insurance companies, and as a bankruptcy remote vehicle for special purpose vehicles, credit derivatives, and open-end investment companies.
VAT and Government Departments is both a reference manual and a practical guide for those managing VAT in Government Departments, their advisers and key suppliers. Government Department VAT has recently been the subject of an HMRC consultation and review with new guidance published in 2015 (consolidated with revised NHS guidance).
10 Steps to Stable Financial Markets
Much has been written and spoken about the lessons learned from the financial crisis of 2009. In this book, we list the lessons not learned before the financial crisis. The purpose of this book is to demonstrate that the theoretical and intellectual frameworks for regulating financial systems that had been available since at least 2001 could have prevented the systemic failure in the United States that led to the collapse of global credit markets in 2008.
Settling trust disputes without litigation can save all parties legal costs and maintain confidentiality (reducing the risk of unwelcome publicity). ADR and Trusts is a development from the authors’ accredited mediation training course for the Society of Trust and Estate Practitioners (STEP).
Part A introduces the reader to the different forms of dispute resolution, and examines the differences between arbitration and mediation of trust and fiduciary disputes.
Part B examines 27 jurisdictions and how trust law and ADR operates in each of them. Each profile addresses: arbitration law and practice, trust law, the mandatory requirements for mediation and the enforcement of ADR awards.
Mediators, arbitrators, trust and estate planning practitioners, trust managers and anyone involved in trust disputes should all benefit from reading this book.
A technical guide
VAT & the NHS is a reference manual and a practical guide to managing VAT in the NHS. The book provides a comprehensive overview of VAT in the context of the NHS.
The book helps to identify all of the issues in the tax relevant to the NHS and in a logical analysis explain these from an NHS compliance perspective and in relation to the organisational activities of the NHS (providing further references where appropriate if more detailed information is required).
What is my theory? How do I choose a theory? Why and how should I employ a particular method for collecting the empirical data? This book helps address these questions. The principal aims of this second edition are (1) to update the chapters previously published in 2006 and (2) to introduce new chapters documenting recent developments in accounting research.
DAC6, TIEAs, MDR, CRS, and FATCA
The sixth amendment to the Directive on Administrative Cooperation in the field of taxation (DAC6) and mandatory disclosure regimes (MDRs) in many jurisdictions have led to a large number of professionals potentially being required to disclose information in relation to their clients’ arrangements. The authors analyse the operation of the various automatic exchange of information regimes introduced in the last five years, including the OECD common reporting standards, DAC6 and MDRs, setting them in their historical context. They focus on the guidance offered by the Irish and UK tax authorities with reference to other guidance in Europe and beyond, where appropriate.
VAT and Financial Services takes the reader through the relevant legislation case law, and legal concepts; examines the consequences of outsourcing; looks at the key issues facing financial services and insurance; and discusses the VAT cost sharing exemption. Since the last edition significant changes include: consequences of Brexit, the abolition of Cost Sharing Groups and significant developments in case law.
Finance Act 2021 edition
UK Taxation for Students is fully updated for Finance Act 2021. This book can be used either on its own or in conjunction with other texts. It is, however, completely self-contained.
This book is written in a user-friendly manner. It includes over 180 worked examples plus true and false quizzes and a further 101 questions for readers. Complex jargon is avoided. Simple English is used. This book also assumes absolutely no prior knowledge about UK taxation. This book covers the five main UK taxes: income tax (paid by individuals), capital gains tax (paid by individuals), corporation tax (paid by companies), value added tax (levied on consumers by businesses), and inheritance tax (normally payable on the death of an individual), and National Insurance Contributions.
For students at undergraduate level. Also suitable for ACCA, AAT and AAT.
Model answers to Appendix 2 available from email@example.com
Combining governance, compliance and regulation
A Guide to Insurance examines the practice of insurance law as an issue of governance. The author applies a practical approach to insurance regulatory law (both domestic and international) and provides a guide to current trends, markets and policy choices facing governments and regulators. The book covers the way captives as well as open market insurers are regulated, how they operate and what the potential issues are.
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