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Festschrift für Karl Beusch zum 68. Geburtstag am 31. Oktober 1993

Qualification Conflicts: The Meaning of Application in Article 3 (2) of the OECD
Model JOHN F. AVERY JONEs C. B. E.1 I. Article 3 (2): introduction Article 3 (2) of
the OECD Model Double Taxation Convention reads as follows: As regards the ...

Das Kapital der Aktiengesellschaft in Europa

Very different systems for corporations have always existed in Europe. These differences relate not only to the management structure of the corporations, with single or dual systems for management bodies, but also to the principles of permanent capital. Before this background, a group of German scholars and practitioners of corporate law converged in order to investigate the sense and benefits of permanent capital and its individual elements quite broadly. Aside from a summary of the results, a total of 15 individual investigations of aspects of capital in Germany and their relationships to adjacent legal areas (accounting and insolvency, for example) are in the present volume.

Legal Capital in Current Practice . . . . . . . . . . . . . . . . . . . . . 724 III. Other Sources of
Creditor Protection . . . . . . . . . . . . . . . . . . 735 IV. Conclusion . . . . . . . . . . . . . . . . . . . .
. . . . . . . . . . . . . 742 This article focuses on corporation law in the United States as
it relates to capital contributions and capital maintenance. In other words, this
article addresses the provisions of corporation law relating to (1) the obligation of
investors to contribute to the corporation a specified amount of capital and (2) the
 ...