Kristen M. Garry, Etienne Gelencsér, Eileen M. O’Pray, Naomi King and Jeffrey B. Tate
– To summarize the principal aspects of USA tax legislation commonly known as the “Foreign Account Tax Compliance Act” (“FATCA”) that may be relevant to non-USA investment funds.
Abstract
Purpose
To summarize the principal aspects of USA tax legislation commonly known as the “Foreign Account Tax Compliance Act” (“FATCA”) that may be relevant to non-USA investment funds.
Design/methodology/approach
Reviews the potential application of FATCA to non-USA investment funds in a question-and-answer format and summarizes the key FATCA compliance obligations that may apply to such funds.
Findings
FATCA presents a number of compliance and operational challenges for non-USA investment funds. Such funds should be aware of their status under FATCA and resulting compliance responsibilities to ensure that they are compliant with FATCA and thus not subject to USA withholding tax.
Originality/value
Practical guidance from experienced tax and investment funds lawyers that summarizes a complex body of law in a concise format.
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Globalisation is generally defined as the “denationalisation of clusters of political, economic, and social activities” that destabilize the ability of the sovereign State to…
Abstract
Globalisation is generally defined as the “denationalisation of clusters of political, economic, and social activities” that destabilize the ability of the sovereign State to control activities on its territory, due to the rising need to find solutions for universal problems, like the pollution of the environment, on an international level. Globalisation is a complex, forceful legal and social process that take place within an integrated whole with out regard to geographical boundaries. Globalisation thus differs from international activities, which arise between and among States, and it differs from multinational activities that occur in more than one nation‐State. This does not mean that countries are not involved in the sociolegal dynamics that those transboundary process trigger. In a sense, the movements triggered by global processes promote greater economic interdependence among countries. Globalisation can be traced back to the depression preceding World War II and globalisation at that time included spreading of the capitalist economic system as a means of getting access to extended markets. The first step was to create sufficient export surplus to maintain full employment in the capitalist world and secondly establishing a globalized economy where the planet would be united in peace and wealth. The idea of interdependence among quite separate and distinct countries is a very important part of talks on globalisation and a significant side of today’s global political economy.
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Aim of the present monograph is the economic analysis of the role of MNEs regarding globalisation and digital economy and in parallel there is a reference and examination of some…
Abstract
Aim of the present monograph is the economic analysis of the role of MNEs regarding globalisation and digital economy and in parallel there is a reference and examination of some legal aspects concerning MNEs, cyberspace and e‐commerce as the means of expression of the digital economy. The whole effort of the author is focused on the examination of various aspects of MNEs and their impact upon globalisation and vice versa and how and if we are moving towards a global digital economy.
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Paul L. Hartman, Jeffrey A. Ogden and Benjamin T. Hazen
Discussion regarding the implications of and antecedents to the decision to outsource manufacturing functions has dominated both the academic literature and popular press for over…
Abstract
Purpose
Discussion regarding the implications of and antecedents to the decision to outsource manufacturing functions has dominated both the academic literature and popular press for over 30 years. However, economic and competitive landscapes across the globe have changed such that the tenability of outsourcing is being re-evaluated by many organizations. Using the rich body of literature regarding the decision to outsource as a starting point, the purpose of this paper is to investigate the reasons why firms insource and the associated implications thereof.
Design/methodology/approach
This case study research captures data from 12 firms in the manufacturing industry that have insourced a previously outsourced function. Data were collected via interviews with executives, researcher observations, and archival records over a nine-month period.
Findings
The findings suggest that the primary drivers for insourcing were predominantly the same as those cited for outsourcing. However, insourcing decisions are often made in response to a specific, external trigger event and not necessarily in concert with long-term, strategic goals. This is in contrast to firms’ desires to make more strategic location decisions. The findings also show that insourcing/outsourcing location decisions require continuous evaluation in order to optimize competitiveness and align with long-term firm goals.
Research limitations/implications
This research contributes by not only assimilating and gaining an understanding of key factors affecting insourcing decisions, but also by establishing a baseline for future investigation into this burgeoning area via the presentation of testable propositions.
Practical implications
This paper provides insights for supply chain, logistics, and operations management professionals who seek to better understand the critical factors that should be considered when deciding whether or not to insource.
Originality/value
The benefits of insourcing are being considered to a greater extent across industry, yet there is a dearth of academic or practitioner literature that business leaders and academicians can use as the basis for examining this decision. This research provides both the basis and motivation for developing knowledge in this area of increasing importance.
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Investigates the differences in protocols between arbitral tribunals and courts, with particular emphasis on US, Greek and English law. Gives examples of each country and its way…
Abstract
Investigates the differences in protocols between arbitral tribunals and courts, with particular emphasis on US, Greek and English law. Gives examples of each country and its way of using the law in specific circumstances, and shows the variations therein. Sums up that arbitration is much the better way to gok as it avoids delays and expenses, plus the vexation/frustration of normal litigation. Concludes that the US and Greek constitutions and common law tradition in England appear to allow involved parties to choose their own judge, who can thus be an arbitrator. Discusses e‐commerce and speculates on this for the future.
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Ginger G. Collins and Amy M. Glaspey
Dynamic assessment in the educational setting has been shown to offer many benefits for students with speech and language disorders. This chapter highlights the benefits of…
Abstract
Dynamic assessment in the educational setting has been shown to offer many benefits for students with speech and language disorders. This chapter highlights the benefits of dynamic assessment and describes the limitations of static assessments. Because dynamic assessment can be implemented in many ways, three scenarios have been designed to provide an overview of some of these variations. Scenario 1 includes a graduated prompt approach for assessing abilities in the production of speech sounds using a standardized dynamic assessment. Scenario 2 includes a graduated prompt approach for assessing the linguistic skills underlying spelling errors. Scenario 3 includes a test-teach-retest approach for determining the presence of language impairment in students who speak a nonmainstream dialect of English. Suggestions for goal setting and increasing dynamic assessment applications for students with speech and language disorders are presented.
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Lee C. Jarvis, Rebekah Eden, April L. Wright and Andrew Burton-Jones
Digital transformations represent an increasingly salient empirical phenomena for institutionalists studying the processes by which institutions evolve, erode, or otherwise…
Abstract
Digital transformations represent an increasingly salient empirical phenomena for institutionalists studying the processes by which institutions evolve, erode, or otherwise change. Yet, there have been few meaningful attempts to engage with insights from the information systems (IS) literature, despite digital innovation and diffusion falling squarely within its domain. This essay makes an initial attempt at integration by offering a two-by-two framework which crosses salient theoretical categories within the IS and institutional literatures. From the former, we draw on concepts of system acceptance and resistance, and from the latter, we draw on concepts of institutional maintenance and change. Each quadrant in our framework represents user responses happening because of, in reaction to, or toward various institutional dynamics. We illustrate each quadrant with data collected as part of a study of digital transformation in the field of public healthcare in Australia. We use our illustrative case to open up research questions which researchers might use to frame their own studies of digital transformations as a form of institutional change. We conclude with a discussion of what other theoretical advances or insights might be yielded from greater collaboration between institutionalists and IS scholars. This essay contributes to the nascent study of digital transformations as a form of institutional change through examining how complementary concepts of the IS and institutional literatures might be used simultaneously to understand the intersection of digital innovation and diffusion and the institutional arrangements governing the fields which they change.