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Liberalism and Collective Investments in Repertoires
In: The journal of political philosophy, Band 8, Heft 1, S. 1-26
ISSN: 1467-9760
The true end of Man . . . is the highest and most harmonious development of his powers to a complete and consistent whole. Freedom is the first and indispensable condition which the possibility of such a development presupposes; but there is besides another essential—intimately connected with freedom, it is true—a variety of situations. Even the most free and self‐reliant of men is hindered in his development, when set in a monotonous situation.—Wilhelm von Humboldt
Liberalism and Collective Investments in Repertoires
In: The journal of political philosophy, Band 8, Heft 1, S. 1-26
ISSN: 0963-8016
Builds on Charles Tilly's (1986) argument that repertoires are features of social structure to explore liberalism in terms of multiplication of the variety of choices & making "elite" alternatives available to many. It is maintained that the vastness of the repertoire of cultural choices is largely a social production, & the historic liberal concern with repertoire enhancing emphasizes the link between the corporate creation of alternatives & increased personal liberty. The development of viable alternatives often requires the creation of autonomy & choice in corporate groups, & some choices need groups to produce/sustain their viability, making governmental support necessary for the viability of multiple groups. The contribution to liberty of autonomous corporate groups is examined, along with conflicts between public availability of contributions to a repertoire, & individual claims to reward for expanding the repertoire. Attitudes toward civil liberties are examined in various situations, eg, disputes over intellectual properties, contending that liberalism exists in the same places as social structures for expanding & maintaining rich repertoires. J. Lindroth
Collective Investment, Property and Coin Schemes
In: NUS Law Working Paper No. 2018/013
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The Façade of Collective Investment Schemes
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Regulation of Collective Investment in OECD Countries
In: Mirovaja ėkonomika i meždunarodnye otnošenija: MĖMO, Heft 10, S. 45-54
Articles - Liberalism and Collective Investments in Repertoires
In: The journal of political philosophy, Band 8, Heft 1, S. 1-26
ISSN: 0963-8016
International trends in company tax collective investment vehicles
The world has become an increasingly integrated and global place, creating opportunities for businesses to expand their networks beyond physical borders. This presents both opportunities and challenges to the corporate tax system, as the rise of intangibles and the digital economy creates difficulties in assessing and taxing profits and capital. This study aims to provide a cross-country comparison, drawing out the similarities and differences between corporate tax systems. Australia's corporate tax system was chosen as the centre of this study. The major North American (United States and Canada), European (United Kingdom, Germany, France, Netherlands and Ireland) and Asian (China, India, New Zealand, Japan, Korea, Hong Kong, Singapore and Indonesia) economies were selected, as they were identified as major players in the global economy and important trading partners to Australia. This is not an in-depth cross-country analysis, rather this study aims to provide a snapshot of key trends of corporate tax systems around the world. Four common indicators have been chosen for this study. The ratio of company tax to GDP has been chosen as an indicator to assess a country's reliance on the company tax base. The statutory company tax rate and thin capitalisation rules have been chosen as levers available to governments in shaping the corporate tax system. Collective investment vehicles were also chosen as an interesting and alternate lever available to governments in attracting foreign investment.
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The taxation of collective investment institutions: 1977
In: OECD Publications 39,967
In: Document
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Collective Investment Schemes: Legal Issues and Challenges in India
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Working paper
Discussions on Sustainability Disclosure by Collective Investment Vehicles
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Traditional and Digital Limits of Collective Investment Schemes
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Collective investment decision making with heterogeneous time preferences
In: Working paper series 9629