Advanced Introduction to International Tax Law

Author: Reuven S. Avi-Yonah

Publisher: Edward Elgar Publishing

ISBN: 1781952329

Category: Law

Page: 136

View: 1298

Advanced Introduction to International Tax Law provides a concise yet wide-ranging overview of the key issues surrounding taxation and international law from a world authority on international tax. Systems of taxation deviate between jurisdictio
Posted in Law

Advanced Introduction to Globalisation

Author: Jonathan Michie

Publisher: Edward Elgar Publishing

ISBN: 1784710709

Category: Globalization

Page: 176

View: 1585

Globalisation impacts almost all aspects of our lives. Smart-phones give access to news, documents and communications instantaneously and globally. It is said that change is accelerating, and the nation state is increasingly anachronistic. This book challenges that consensus. Globalisation is as old as capitalism, as is technological change. The reduced power of national governments is due to the free-market form of globalisation created by the 1980s administrations of Thatcher and Reagan leading to the 2008-2009 global financial crisis and recession. We need to move beyond this, taxing wealth and speculation to create a new era of sustainable development, globally.
Posted in Globalization

Advanced Introduction to International Trade Law

Author: Michael J. Trebilcock

Publisher: Edward Elgar Publishing

ISBN: 1783471611

Category: Law

Page: 232

View: 2143

øThis book presents an accessible yet nuanced introduction to the basic structure and principles of international trade law. It explores the development of the international trade law regime, principally GATT and WTO law, and through clear and concise
Posted in Law

Advanced Introduction to International Intellectual Property

Author: Susy Frankel,Daniel K Gervais

Publisher: Edward Elgar Publishing

ISBN: 178347050X

Category: Law

Page: 144

View: 7140

Elgar Advanced Introductions are stimulating and thoughtful introductions to major fields in the social sciences and law, expertly written by the world’s leading scholars. This authoritative introduction provides a detailed overview of the complexities of the international intellectual property regime and the ways in which it operates. The authors cover the key international institutions and agreements that regulate and inform intellectual property at an international level such as the TRIPS Agreement, WIPO, WTO, the Paris Convention and the Berne Convention. The book serves as a platform to understand and contextualize policy discussions on topics such as public health, Internet regulation, as well as regional and bilateral trade treaties. Key features include: • Accessible and carefully summarized overview of the field • Comprehensive and up-to-date review of all major international intellectual property institutions and instruments • Introduces current issues within international IP negotiations • Provides tools to analyze the history and possible future development of international IP norms. Students, researchers, policy makers and practitioners of intellectual property will find this book to be an invaluable resource in gaining an understanding of the international rules and context in which both domestic and international IP policy issues should be understood.
Posted in Law

Principles of International Taxation

Author: Angharad Miller,Lynne Oats

Publisher: A&C Black

ISBN: 1847668798

Category: Law

Page: 649

View: 7197

This superb book will guide the reader through the key issues and practical aspects of international tax practice. It demonstrates how different global tax systems interact and how to prevent paying more tax than necessary. The basic principles of each aspect of international taxation are outlined and then examined in greater depth and detail. This updated third edition includes coverage of both UK and EU legislation and regulation, as well as the key cases and rulings. Complicated double taxation concepts are clearly illustrated with examples and diagrams to help the reader quickly understand how they'll apply in practice. Examples of policies adopted in other countries are included, along with specialist commentary and guidance.
Posted in Law

The Regulation of International Trade

4th Edition

Author: Michael Trebilcock,Robert Howse,Antonia Eliason

Publisher: Routledge

ISBN: 1136291768

Category: Business & Economics

Page: 912

View: 7024

Drawing on a wide variety of classic and contemporary sources, respected authors Trebilcock and Howse here provide a critical analysis of the institutions and agreements that have shaped international trade rules. In light of the growing debate over globalization, they include special sections examinations of topics such as: * agriculture * services and trade-related intellectual property rights * labor rights * the environment * migration. *competition Drawing on previous highly praised editions, this comprehensive text is an invaluable guide to students of economics, law, politics and international relations. Now fully updated, this fourth edition includes full coverage of new developments including the Doha trade round, the proliferation of preferential trade agreements, the debate on trade, climate change and green energy, the response of the trading system to the 2007-2010 financial and economic crisis, the controversy over trade and exchange rate manipulation, and the growing body of WTO dispute resolution case law.
Posted in Business & Economics

Environmental Border Tax Adjustments and International Trade Law

Fostering Environmental Protection

Author: Alice Pirlot

Publisher: Edward Elgar Publishing

ISBN: 1786435519

Category:

Page: 352

View: 1362

This timely book brings clarity to the debate on the new legal phenomenon of environmental border tax adjustments. It will help form a better understanding of the role and limits these taxes have on environmental policies in combating global environmental challenges, such as climate change.
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Judicial Interpretation of Tax Treaties

The Use of the OECD Commentary

Author: Carlo Garbarino

Publisher: Edward Elgar Publishing

ISBN: 1785365886

Category: Law

Page: 704

View: 3214

Judicial Interpretation of Tax Treaties is a detailed analytical guide to the interpretation of tax treaties at the national level. The book focuses on how domestic courts interpret and apply the OECD Commentary to OECD Model Tax Convention on Income and on Capital. Adopting a global perspective, the book gives a systematic presentation of the main interpretive proposals put forward by the OECD Commentary, and analyses selected cases decided in domestic tax systems in order to assess whether and how such solutions are adopted through national judicial process, and indeed which of these are of most practical value. The book operates on two levels: firstly it sets out a clear and comprehensive framework of tax treaty law, which will be an important tool for any tax practitioner. Secondly, the book provides crucial guidance on issues of tax treaty law as applied at domestic level, such as investment or business income, dispute resolution and administrative cooperation.
Posted in Law

Advanced Introduction to Private Law

Author: Jan M. Smits

Publisher: Edward Elgar Publishing

ISBN: 1784715131

Category: Law

Page: 144

View: 3949

Elgar Advanced Introductions are stimulating and thoughtful introductions to major fields in the social sciences and law, expertly written by the world’s leading scholars. Designed to be accessible yet rigorous, they offer concise and lucid surveys of the substantive and policy issues associated with discrete subject areas. In this Advanced Introduction, one of the world’s leading private law scholars takes the reader on an intellectual journey through the different facets and dimensions of the field, from the family home to Kuta Beach and from Thomas Piketty to Nina Hagen. This concise book provides an accessible and fresh introduction to private law, presenting the topic as a unified whole of which the main branches – on contract, tort, property, family and inheritance – are governed by conflicts between individual autonomy and countervailing principles. The book stands out as a unique account of how private law allows individuals to optimally flourish in matters of economy, work, leisure, family and life in general.
Posted in Law

International Tax Primer

Author: Brian J. Arnold,Michael McIntyre

Publisher: Kluwer Law International

ISBN: 9041188983

Category: Business & Economics

Page: 185

View: 2309

The international aspects of income taxation have become increasingly important as countries worldwide have become more economically integrated. International Tax Primer provides an introduction to the policies that countries seek to advance with their international tax rules, with numerous examples drawn from the practices of both developed and developing countries. It grew out of the authors' work with the OECD in conducting seminars on international tax for tax officials in countries emerging from the collapse of the Soviet Union. The book strikes a balance between the specific and the general by illustrating the fundamental principles and structure of international tax with frequent reference to actual practice in a variety of countries. Coverage includes: the role of the tax adviser; tax planning techniques; international double taxation; transfer pricing; anti-avoidance rules; tax treaties, including discussion of the OECD and UN Model Treaties; emerging issues, such as e-commerce and harmful tax competition.
Posted in Business & Economics

Advanced Introduction to Public Policy

Author: B. Guy Peters

Publisher: Edward Elgar Publishing

ISBN: 1781955786

Category: Political Science

Page: 224

View: 8957

Making effective public policies is a difficult task, but considering policymaking as a problem of design analogous to architecture or engineering can assist in that process. This book outlines three vital components of policy design: understanding the
Posted in Political Science

International Tax as International Law

An Analysis of the International Tax Regime

Author: Reuven S. Avi-Yonah

Publisher: Cambridge University Press

ISBN: 113946583X

Category: Law

Page: N.A

View: 7748

This book examines the coherent international tax regime that is embodied in both the tax treaty network and in domestic laws, and the way it forms a significant part of international law, both treaty based and customary. The practical implication is that countries are not free to adopt any international tax rules they please, but rather operate in the context of the regime, which changes in the same ways international law changes over time. Thus, unilateral action is possible, but is also restricted, and countries are generally reluctant to take unilateral actions that violate the basic norms that underlie the regime. The book explains the structure of the international tax regime and analyzes in detail how US tax law embodies the underlying norms of the regime.
Posted in Law

Advanced Introduction to Private Law

Author: Jan M. Smits

Publisher: Edward Elgar Publishing

ISBN: 1784715131

Category: Law

Page: 144

View: 9699

Elgar Advanced Introductions are stimulating and thoughtful introductions to major fields in the social sciences and law, expertly written by the world’s leading scholars. Designed to be accessible yet rigorous, they offer concise and lucid surveys of the substantive and policy issues associated with discrete subject areas. In this Advanced Introduction, one of the world’s leading private law scholars takes the reader on an intellectual journey through the different facets and dimensions of the field, from the family home to Kuta Beach and from Thomas Piketty to Nina Hagen. This concise book provides an accessible and fresh introduction to private law, presenting the topic as a unified whole of which the main branches – on contract, tort, property, family and inheritance – are governed by conflicts between individual autonomy and countervailing principles. The book stands out as a unique account of how private law allows individuals to optimally flourish in matters of economy, work, leisure, family and life in general.
Posted in Law

Advanced Introduction to Comparative Constitutional Law

Second Edition

Author: Mark Tushnet

Publisher: Edward Elgar Publishing

ISBN: 1786437198

Category:

Page: 160

View: 5393

Mark Tushnet excels in updating the Advanced Introduction to Comparative Constitutional Law. In this second edition Tushnet includes new material based on developments in practice and scholarship since the original edition’s publication back in 2014. Topics which are given substantial additional attention include abusive constitutionalism, the idea of the constituent power, eternity clauses and unconstitutional amendments, recent developments in weak- and strong-form constitutional review, and expanded consideration of third generation rights. This title will appeal to those who fell in love with the first edition and those who are interested in learning more about Comparative Constitutional Law.
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Advanced Introduction to International Environmental Law

Author: Ellen Hey

Publisher: Edward Elgar Publishing

ISBN: 1781954585

Category: Law

Page: 200

View: 6709

Elgar Advanced Introductions are stimulating and thoughtful introductions to major fields in the social sciences and law, expertly written by the world’s leading scholars. This accessible and concise introduction provides a salient overview of contemporary international environmental law as well as a critical assessment of the controversies that arise when trying to achieve environmental protection through international law. Covering the origins, content, institutional structure and accountability mechanisms of international environmental law, in their social-economic and political context, Ellen Hey discusses substantive and procedural fairness, thus exploring questions of distributive justice, accountability and legitimacy. Providing an invaluable entry point to this complex area of the law, this book enables a rapid understanding of the core principles of this multi-faceted topic. Key features include: • Concise and compact overview • Discusses contemporary developments • Examines IEL’s relationship to other areas of international law • Considers the social-economic context.
Posted in Law

Advanced Introduction to Globalisation

Author: Jonathan Michie

Publisher: Edward Elgar Publishing

ISBN: 1784710709

Category: Globalization

Page: 176

View: 7686

Globalisation impacts almost all aspects of our lives. Smart-phones give access to news, documents and communications instantaneously and globally. It is said that change is accelerating, and the nation state is increasingly anachronistic. This book challenges that consensus. Globalisation is as old as capitalism, as is technological change. The reduced power of national governments is due to the free-market form of globalisation created by the 1980s administrations of Thatcher and Reagan leading to the 2008-2009 global financial crisis and recession. We need to move beyond this, taxing wealth and speculation to create a new era of sustainable development, globally.
Posted in Globalization

Advanced Introduction to Organised Crime

Author: Leslie Holmes

Publisher: Edward Elgar Publishing

ISBN: 1783471964

Category: Political Science

Page: 192

View: 8457

Elgar Advanced Introductions are stimulating and thoughtful introductions to major fields in the social sciences and law, expertly written by the world’s leading scholars. Designed to be accessible yet rigorous, they offer concise and lucid surveys of the substantive and policy issues associated with discrete subject areas. Organised crime has become a major problem globally. Its negative impact on economies, societies, politics, human rights and security is profound: fraud, money laundering, drug, arms and human trafficking, and collusion with both law enforcement and terrorists, for example, are all significant issues. Yet specialists disagree not only on the scale and nature of organised crime, but even on its definition. This Advanced Introduction to Organised Crime explores these disagreements, examines the nature and causes of contemporary organised crime, and offers constructive suggestions on how to counter it. Key features include: • Emphasis on the rapidly changing structures of organised crime, its increasingly transnational nature and sophisticated use of the internet • Psycho-social and cultural explanations, as well as system-related ones • Exploration of the latest techniques for measuring organised crime • Detailed analyses of six of the best known transnational organised crime syndicates • A focus on human trafficking to exemplify many of the key points • Examination of the many methods that can be used – not only by states and international organisations, but also by civil society and individuals – to combat organised crime. Accessible and comprehensive, the Advanced Introduction to Organised Crime is an ideal resource for undergraduate and postgraduate students studying criminology, political science, international relations, law and sociology. Its profound insights are invaluable to practitioners, including law enforcement officers, investigative journalists and criminologists.
Posted in Political Science

Advanced Introduction to Public Choice

Author: Randall G. Holcombe

Publisher: Edward Elgar Publishing

ISBN: 1785362054

Category: Business & Economics

Page: 167

View: 1542

Using public choice economic methods, this Advanced Introduction presents a focused narrative about political decision-making based on the work that has defined the discipline. Each chapter ends with a Notes section to discuss the research on which the chapter is based, with an emphasis on the pioneering work that has shaped the development of public choice. Randall G. Holcombe emphasizes the theoretical foundations of public choice, with the idea that it offers a context within which empirical research can be understood. This book successfully explores the political decision-making process for readers and ensures that they understand how preferences of citizens are aggregated to produce public policies.
Posted in Business & Economics

The Transport System and Transport Policy

An Introduction

Author: Bert van Wee,Jan Anne Annema,David Banister

Publisher: Edward Elgar Publishing

ISBN: 0857936905

Category: Business & Economics

Page: 399

View: 6743

ÔThis very interesting book provides an excellent multi-disciplinary introduction into the functioning of transport systems and the interaction with their environments.Õ Ð Erik Verhoef, VU University Amsterdam, The Netherlands ÔThe editors of this important book have clearly identified that few writings on transport treat the transport system as a whole. Implicit in this is a need for a genuinely multidisciplinary approach. An impressive list of contributors ensures that the book draws on the latest research whilst providing new insights into some of the key challenges facing transport students and researchers, transport providers and policy makers.Õ Ð Roger Vickerman, University of Kent, UK ÔSince ancient times transportation has brought our world together. But the need for connectivity and accessibility in a spatially differentiated world has prompted the emergence of very complex transportation systems. This book offers a fresh and operational contribution to a better understanding of the complexity and manageability of a mobile world, by addressing in a balanced way both conceptual and applied or policy aspects of modern transportation systems.Õ Ð Peter Nijkamp, Free University of Amsterdam, The Netherlands Transport impacts on people and businesses in many different ways, and presents some of the key problems that decision-makers need to address. This comprehensive textbook introduces the transport system in a holistic and multidisciplinary way, bringing together the myriad components of transport. This textbook is written for an international readership of undergraduate and postgraduate students in transport and related subjects, as well as for professionals and policy decision-makers across both public and private sectors. Key features include: ¥ Discussion of the importance of transport accessibility and the impacts of transport on the environment and safety ¥ Policy issues relating to all of the discussed issues and prescribed future options. ¥ Transport evaluation methods and modelling approaches. ¥ Examples to highlight the linkages between components of the transport system Ð for example infrastructures, land-use, vehicle technologies Ð and the relevance of these linkages for decision making.
Posted in Business & Economics

International Tax Law

Author: K. B. Brown

Publisher: N.A

ISBN: 9781781003657

Category:

Page: 1472

View: 9651

In the last 20 years, a critically important argument has dominated international tax scholarship: whether an international tax regime exists and if countries are constrained by it within their own tax legislation. This debate has had major implications on the current post-financial crisis efforts by governmental organizations, such as the G20 and OECD, in drafting multilateral international tax rules.
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