Split Possession
Split Possession

Author:

Publisher: John Benjamins Publishing

Published: 2008

Total Pages: 564

ISBN-13: 9789027205681

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This book is a functional-typological study of possession splits in European languages. It shows that genetically and structurally diverse languages such as Icelandic, Welsh, and Maltese display possessive systems which are sensitive to semantically based distinctions reminiscent of the alienability correlation. These distinctions are grammatically relevant in many European languages because they require dedicated constructions. What makes these split possessive systems interesting for the linguist is the interaction of semantic criteria with pragmatics and syntax. Neutralisation of distinctions occurs under focus. The same happens if one of the constituents of a possessive construction is syntactically heavy. These effects can be observed in the majority of the 50 sample languages. Possessive splits are strong in those languages which are outside the Standard Average European group. The bulk of the European languages do not behave much differently from those non-European languages for which possession splits are reported. The book reveals interesting new facts about European languages and possession to typologists, universals researchers, and areal linguists.

Possession in Languages of Europe and North and Central Asia
Possession in Languages of Europe and North and Central Asia

Author: Lars Johanson

Publisher: John Benjamins Publishing Company

Published: 2019-03-15

Total Pages: 413

ISBN-13: 9027263000

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This volume is a collection of articles dealing with the linguistic category of possession and its expression in languages spoken in Europe and North and Central Asia (Uralic, Turkic, Indo-European and Caucasian), with a few excursions into other parts of the world. Some papers engage in typological comparisons, both within and beyond the borders of individual language families focusing on issues of motivation; meaning and forms used in expressing possession; typology of belong constructions; marking possession in possessor chains; non-canonical possessives and their relation to the category of familiarity; metaphoric shifts of possessive semantics. Others focus on possession in individual languages, offering new precious pieces of information on the linguistic expression of possession in lesser known languages, some of which are endangered and even unwritten. The volume will be of interest to both general linguists and typologists as well as to experts/students of the individual languages or language families analyzed in the papers.

Split Possession
Split Possession

Author: Thomas Stolz

Publisher: John Benjamins Publishing

Published: 2008-05-21

Total Pages: 562

ISBN-13: 9027290369

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This book is a functional-typological study of possession splits in European languages. It shows that genetically and structurally diverse languages such as Icelandic, Welsh, and Maltese display possessive systems which are sensitive to semantically based distinctions reminiscent of the alienability correlation. These distinctions are grammatically relevant in many European languages because they require dedicated constructions. What makes these split possessive systems interesting for the linguist is the interaction of semantic criteria with pragmatics and syntax. Neutralisation of distinctions occurs under focus. The same happens if one of the constituents of a possessive construction is syntactically heavy. These effects can be observed in the majority of the 50 sample languages. Possessive splits are strong in those languages which are outside the Standard Average European group. The bulk of the European languages do not behave much differently from those non-European languages for which possession splits are reported. The book reveals interesting new facts about European languages and possession to typologists, universals researchers, and areal linguists.

Beneficial Ownership in Tax Law and Tax Treaties
Beneficial Ownership in Tax Law and Tax Treaties

Author: Pablo A Hernández González-Barreda

Publisher: Bloomsbury Publishing

Published: 2020-05-28

Total Pages: 352

ISBN-13: 1509923098

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This book explores the concept of beneficial ownership in equity law, the domestic tax laws of the United Kingdom, Canada and the United States, as well as its varied and increasing uses in international tax law. By analysing the evolution of beneficiary rights in equity and the use of beneficial ownership wording in tax law, the book draws a roadmap for dealing with beneficial ownership in both national and international tax law. This approach highlights those common misconceptions that can be avoided by understanding the origins of the concept and its engagement with equity, as well as the differences with tax law. However, the book does not limit itself to dealing with theoretical discussion, but also offers an instructive and detailed practical case study. Offering both academic commentary and a practitioner focus, the book will be of the utmost interest to scholars and practitioners from common and civil law countries dealing with tax and estate law, particularly given beneficial ownership's increasing relevance.

Comparative Legal History
Comparative Legal History

Author: Olivier Moréteau

Publisher: Edward Elgar Publishing

Published:

Total Pages: 513

ISBN-13: 1781955220

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The specially commissioned papers in this book lay a solid theoretical foundation for comparative legal history as a distinct academic discipline. While facilitating a much needed dialogue between comparatists and legal historians, this research handbook examines methodologies in this emerging field and reconsiders legal concepts and institutions like custom, civil procedure, and codification from a comparative legal history perspective.

The Tools & Techniques of Estate Planning
The Tools & Techniques of Estate Planning

Author: Stephan R. Leimberg

Publisher: Prentice Hall

Published: 2001

Total Pages: 712

ISBN-13: 9780872182912

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Gain a practical, working knowledge of estate planning to give your clients the best financial security. Master resourceful estate planning including acquisition, preservation, and distribution to accomplish your client's tax and non-tax objectives.