Sökning: "Bing Liang"

Hittade 3 uppsatser innehållade orden Bing Liang.

  1. 1. Comparative Analysis of the United Kingdom Judicial Anti- Avoidance Rule and GAAR of Canada - Lesson for the UK from Canada

    Magister-uppsats, Lunds universitet/Institutionen för handelsrätt

    Författare :Bing Liang; [2013]
    Nyckelord :ITA Canada’s Income Tax Act GAAR General Anti-Avoidance Rule SAAR Specific Anti-Avoidance Rule CGT Capital Gains Tax GANTIP General Anti-Avoidance principle MNES Multi-National Enterprise; Law and Political Science;

    Sammanfattning : This article examines whether the current UK judicial approach is an adequacy of the judicial approach Rule of law and GAAR and studies the historical experience of Canada with its statutory solutions. Based on the comparative study background, the article considers to a large extent, a statutory general anti-avoidance principle might assist with the problems of statutory interpretation in the United Kingdom. LÄS MER

  3. 2. An Empirical Analysis for Determinants of Interest Rate Swap Spread

    Magister-uppsats, Lunds universitet/Nationalekonomiska institutionen

    Författare :Ke Zhang; Bing Liang; [2008]
    Nyckelord :interest rate; Swap spread; Economics; econometrics; economic theory; economic systems; economic policy; Nationalekonomi; ekonometri; ekonomisk teori; ekonomiska system; ekonomisk politik; Business and Economics;

    Sammanfattning : As one of the most popular derivatives to hedge interest rate risk, the variation of interest rate swap spread has been studied since its advent. Nevertheless, the variables in theory are regarded as determinant risk factors showing limited explanatory power. LÄS MER

  4. 3. The Driving Force of Swap Spreads

    Magister-uppsats, Blekinge Tekniska Högskola/Sektionen för management

    Författare :Bing Liang; [2007]
    Nyckelord :error correction model; swap spread;

    Sammanfattning : The interest rate swap is one of the most popular topics that researchers work on since 1980s. Even though there are so many research papers that are about the determinant factors of interest rate swap, it shows the limited explanation. LÄS MER