Employee stock option plans have become a common component of remuneration packages in multinational enterprises. This publication presents and examines the many important tax issues that arise for beneficiaries and companies. Focusing first on domestic tax issues, it considers what tax...

This publication reviews measures taken to support investment policy and governance reforms in Iraq. It finds that Iraqi parliamentary elections, held without major security incidents in March 2010, are the latest in a series of indicators suggesting that the country may be achieving greater...

The obligation to provide “fair and equitable treatment” is often stated, together with other standards, as part of the protection due to foreign direct investment by host countries. It is an “absolute”, “non-contingent” standard of treatment, i.e. a standard that states the...

Bilateral and regional investment agreements have proliferated in the last decade and new ones are still being negotiated. Most-Favoured-Nation (MFN) clauses link investment agreements by ensuring that the parties to one treaty provide treatment no less favourable than the treatment they provide...

It is a well recognised rule in international law that the property of aliens cannot be taken, whether for public purposes or not, without adequate compensation. Two decades ago, the disputes before the courts and the discussions in academic literature focused mainly on the standard of...

"This book provides a critical look at race, gender, and modern day discrimination and solutions to creating sustainable diversity across numerous contexts and fields. Including innovative studies on anti-discrimination measures, gender discrimination, and tolerance"--

"This book examines the broad topic of social entrepreneurship by looking at relevant theoretical frameworks and fundamental terms. It also addresses the challenges and solutions social entrepreneurs face as they address their corporate social responsibility in an effort to redefine the goals of...

"This book is a vital reference source for the latest research findings on the challenges and benefits of implementing sustainability into the core functions of contemporary enterprises, focusing on how green approaches improve operations in an ecological way. Highlighting a range of topics such...

"This book examines recent developments and emerging trends in security and privacy for the internet of things through new models, practical solutions, and technological advancements related to security. It highlights a range of topics such as cloud security, threat detection, and open source...

This study provides a number of case studies that illustrate how the international trade system has been exploited by criminal organisations. It also presents the results of a survey gathering information on the current practices of more than thirty countries in fighting money laundering. This...