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At head of title: 1911- Institut international d'agriculture; Organisation des nations unies pour l'alimentation et l'agriculture. ; Mode of access: Internet.

The aim of the research is to analyze the role of the consumer in a detailed way. Firstly I defined the concepts of "consumption" and "consumer", giving relief to the socio-economic theories that have characterized the subject during recent years,and taking in consideration the process of consumption and the behavioral and decisional theories proper of the consumer. Moreover, I have deeply analyzed the consumer under the juridical aspect, from the mere legal recognition to the trial and the efforts sustained by the European Legislator during the last years with the purpose of creating a system of common rules with the final goal of guaranteeing a high-level of protection to the consumer in international contracts and assuring the correct operation of the Single Internal Market founding the discipline on a competitive model. Great relief is given to the "Rome I Regulation" on the choice of the law aplicable to contracts and to the "Bruxelles Convention" on the competent court.

Co-operative Law has a long tradition in European countries, like the Industrial and Provident Act in the United Kingdom in1852 or the Prussian Co-operatives Act in 1867. The European Union was no born to create a common law but to remove restrictions on the freedom of establishment. In 2003 the Statute for a European Co-operative Society was approved, but harmonization of European co-operative legislation was never carried out, not even for its most importante distinctive elements. In 2012 the European Commission presented a report about the application of the SCE Statute showing that the SCE Regulation has had relatively little success. The differences between the different legal systems are considerable, both in forma and in content. European Commission expressed its intention not to carry out the harmonization of the European co-operative legislation directly, but to support the harmonization proposals that the co-operative sector presented to it. El derecho cooperativo tiene una larga tradición en los países europeos, desde la Industrial and Provident Act de 1952 en Reino Unido o la Ley prusiana de cooperativas de 1867. La Unión Europea no nació para crear un derecho común sino para surprimir las restricciones a la libertad de establecimiento. In 2003 se aprobó el Estatuto de la Sociedad Cooperativa Europea, pero nunca se ha llevado a cabo una armonización de la legislación cooperativa en Europa, ni siquiera en relación con sus elementos más característicos. En 2012, la Comisión Europea presentó un informe sobre la aplicación del Estatuto de la SCE que mostraba que esta regulación había tenido relativamente poco éxito. Las diferencias entre los diferentes sistemas legales son considerables, tanto formalmente como por su contenido. La Comisión Europea ya manifestó su intención de no llevar a cabo la armonización de la legislación cooperativa europea directamente, pero sí apoyar las propuestas de armonización presentadas por el sector cooperativo.

In today's world where fewer and fewer barriers and borders limit relationships, interactions between things, people, services, it is no wonder that in a globalized economy like ours, interests, connections, needs of various aspects from people all around the world, happen to coexist and working their way out in certain defined places. There are indeed, some places which more than others, for various reasons ranging from political situation, location, economy rather than taxation, have the ability to attract capital and resources from other countries, giving rise to international financial hubs. One on all in Europe is definitively the Grand Duchy of Luxembourg which with an area of 2,586 km² and a population of only 602,005 people, it is home to more than 130 international banks, Europe's number one investment fund centre, World's top ten largest Private Equity houses, Europe's number one cross-border insurance center, and EU-regulatory framework and EU-wide licensing of financial services. The following chapters, indeed, aim to disclose the main features which bring Luxembourg to be that leading financial center in Europe, the reasons why so many international banks and firms choose the Grand Duchy as their home, the most relevant aspects of the country economy with a focus on the leading sectors. The first two chapters will give a global overview of what the situation is in Luxembourg in order to have a picture of today business and highlighting the strength of the grand duchy economy, bringing on aspects and achievements globally acknowledged. The second chapter however will give more insights on the specific of Luxembourg tax system, detailing the appealing tax regime and even so, the support and protection of the double tax conventions signed with countries worldwide, strengthen the business climate in this country. The analysis will go through the key factors that make Luxembourg so attractive, like favourable tax treaty agreements with 57 countries, a very competitive company taxation at 28.59%, no withholding taxes on dividends, paid to EU or double tax treaty resident, lowest VAT rate in Europe at 15%. Will together be analysed, the most used incentives for the entities, as the investment tax credits (Luxembourg tax law, indeed provides a tax credit available and amounts to 13% of the increase in investments in tangible depreciable assets made during the tax year), or the new regime of the intellectual properties which give the possibility to have on a net income from qualifying IP assets, a benefits of an 80% exemption from income taxes. The essay will continue with the coverage of the core business of Luxembourg financial activity; the third chapter will give a detailed analysis of banking and wealth management, asset management services offered, the corporate finance services required by all the entities which are created and have the registered office in the Grand Duchy, followed by the analysis pf private equity and venture capital investments, real estate investment vehicles, and hedge funds which can be considered the main features of the country financial activity. The last two chapters will analyze and emphasize the international character of the system and the future prospective on how the economy, the activities and the services may evolve, giving more insights on which the priorities will be in the near futures and where the efforts will be made in other achieve some certain standard of sustainability. The fourth chapter indeed will focus on the constantly growing relationship established with the Chinese economic world the Arabic world, which both play a very important role in the today economy and happen to be two of the main actors of Luxembourg financial system. The fifth and last chapter will highlight how Luxembourg has a comprehensive domestic climate finance agenda which since 2015, have seen the government and the financial services industry, working together in a dedicated climate finance task force to implement a coherent and fully integrated climate finance strategy. The Luxembourg government contributes to the technical support facility of the Amundi Planet Emerging Green One, the largest green bond fund in the world. This Luxembourg based investment fund targets green bonds emitted by banks in developing countries and at the same time helps develop green bond policies, training programs, and best practices in such markets through the technical support facility.

Uno dei più lunghi periodi di redditività finanziaria dell'era presente è stato interrotto nel 2008 dal fallimento delle innovative strutture di cartolarizzazione ingegnate a Wall Street per condividere il rischio finanziario. Si sono affermati così nuovi fenomeni comportamentali nel campo della moderna finanza facendo emergere l'urgenza di strumenti di governo e di gestione finanziaria. In questo contesto si inserisce la crisi di una delle più importanti Compagnie Assicurative al mondo, l'AIG. che si era spinta in operazioni economiche con strumenti finanziari derivati quali i MBS, i CDS e i CDO. ; One of the longest periods of financial profitability of the present era was interrupted by the failure of innovative securitizazion structures invented at Wall Street to share the financial risk. These innovative structures established themselves as new behavioral phenomena in the field of modern finance, bringing out the urgency of instruments of government and financial management. In 2008 the subprime mortgages allowed to make invisible " risky mortgages " by combining them in financial products paced on the market, labeling them as obligations related to the 'real estate' world and so making them safe by definition. In this context we must insert the crisis of one of the largest insurance companies in the world, the American International Group ( Aig). The AIG was saved then with the help of the US Treasury.