a comparative look at regulation of corporate tax avoidance 12 ius gentium comparative perspectives on law and justice

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A Comparative Look At Regulation Of Corporate Tax Avoidance

Author : Karen B. Brown
ISBN : 9789400723429
Genre : Law
File Size : 51. 73 MB
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This volume provides a fascinating look at the anti-tax avoidance strategies employed by more than fifteen countries in eastern and western Europe, Canada, the Pacific Rim, Asia, Africa, and the United States. It surveys the similarities and differences in anti-avoidance regimes and contains detailed chapters for each country surveying the moral and legal dimensions of the problem. The proliferation of tax avoidance schemes in recent years signals the global dimensions of a problem presenting a serious challenge to the effective administration of tax laws. Tax avoidance involves unacceptable manipulation of the law to obtain a tax advantage. These transactions support wasteful behavior in which corporations enter into elaborate, circuitous arrangements solely to minimize tax liability. It frustrates the ability of governments to collect sufficient revenue to provide essential public goods and services. Avoidance of duly enacted provisions (or manipulation to secure tax benefits unintended by the legislature) poses a threat to the effective operation of a free society for the benefit of a small group of members who seek the privilege of shifting their tax burden onto others merely to compete in the world of commerce. In a world in which world treasuries struggle for the resources to battle terrorist threats and to secure a decent standard of living for constituents tax avoidance can bring economies close to the edge of sustainability. As tax avoidance is one of the top concerns of most nations, the importance of this work cannot be overstated.

Harvard Law Review

Author : Harvard Law Review
ISBN : 9781610278812
Genre : Law
File Size : 33. 58 MB
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The Harvard Law Review is offered in a digital edition, featuring active Contents and URLs, linked notes, and proper ebook formatting. The contents of Issue 8 include: Article, "Racial Capitalism," by Nancy Leong Essay, "Shallow Signals," by Bert I. Huang Book Review, "All Unhappy Families: Tales of Old Age, Rational Actors, and the Disordered Life," by Ariela R. Dubler Book Review, "Lawyers, Law, and the New Civil Rights History," by Risa Goluboff Note, "Recasting the U.S. International Trade Commission’s Role in the Patent System" Note, "Juvenile Miranda Waiver and Parental Rights" Note, "The Province of the Jurist: Judicial Resistance to Expert Testimony on Eyewitnesses as Institutional Rivalry" Note, "Proposing a Locally Driven Entrepreneur Visa" In addition, the issue features student commentary on Recent Cases, including such subjects as Illinois’s ban on public carry of firearms, "bookmarking" of infringing material as a copyright violation, causation and criminals' statutory restitution, free movement rights in the EU, local bottling and the dormant commerce clause, and binding unnamed class members with a denial of class action certification. Finally, the issue includes notes on Recent Publications as well as a comprehensive Index to Volume 126 (2012-2013).

Aristotle And The Philosophy Of Law Theory Practice And Justice

Author : Liesbeth Huppes-Cluysenaer
ISBN : 9789400760318
Genre : Law
File Size : 32. 21 MB
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The book presents a new focus on the legal philosophical texts of Aristotle, which offers a much richer frame for the understanding of practical thought, legal reasoning and political experience. It allows understanding how human beings interact in a complex world, and how extensive the complexity is which results from humans’ own power of self-construction and autonomy. The Aristotelian approach recognizes the limits of rationality and the inevitable and constitutive contingency in Law. All this offers a helpful instrument to understand the changes globalisation imposes to legal experience today. The contributions in this collection do not merely pay attention to private virtues, but focus primarily on public virtues. They deal with the fact that law is dependent on political power and that a person can never be sure about the facts of a case or about the right way to act. They explore the assumption that a detailed knowledge of Aristotle's epistemology is necessary, because of the direct connection between Enlightened reasoning and legal positivism. They pay attention to the concept of proportionality, which can be seen as a precondition to discuss liberalism.

The Internationalization Of Law And Legal Education

Author : Jan Klabbers
ISBN : 9781402094941
Genre : Law
File Size : 71. 45 MB
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The internationalization of commerce and contemporary life has led to a globalization of legal standards and practices. The essays in this text explore this new reality and suggest ways in which the new legal order can be made more just and effective.

Ancient Law

Author : Henry Sumner Maine
ISBN : STANFORD:36105044392285
Genre : Comparative law
File Size : 62. 26 MB
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Rethinking Legal Scholarship

Author : Rob van Gestel
ISBN : 9781316760505
Genre : Law
File Size : 90. 57 MB
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Although American scholars sometimes consider European legal scholarship as old-fashioned and inward-looking and Europeans often perceive American legal scholarship as amateur social science, both traditions share a joint challenge. If legal scholarship becomes too much separated from practice, legal scholars will ultimately make themselves superfluous. If legal scholars, on the other hand, cannot explain to other disciplines what is academic about their research, which methodologies are typical, and what separates proper research from mediocre or poor research, they will probably end up in a similar situation. Therefore we need a debate on what unites legal academics on both sides of the Atlantic. Should legal scholarship aspire to the status of a science and gradually adopt more and more of the methods, (quality) standards, and practices of other (social) sciences? What sort of methods do we need to study law in its social context and how should legal scholarship deal with the challenges posed by globalization?

Dissertations On Early Law And Custom

Author : Sir Henry Sumner Maine
ISBN : OXFORD:N11957420
Genre : Comparative law
File Size : 53. 63 MB
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Introduction To Cyprus Law

Author : Dennis Campbell
ISBN : STANFORD:36105060783888
Genre : Law
File Size : 66. 15 MB
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Encyclopedia Of Private International Law

Author : Jürgen Basedow
ISBN : 1782547223
Genre : Comparative law
File Size : 39. 96 MB
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The Encyclopedia of Private International Law quite simply represents the definitive reference work in the field. Bringing together 195 authors from 57 countries the Encyclopedia sheds light on the current state of Private International Law around the globe, providing unique insights into the discipline and how it is affected by globalization and increased regional integration.The role and character of Private International Law has changed tremendously over the past decades. With the steady increase of global and regional inter-connectedness the practical significance of the discipline has grown. And so has the number of legislative activities on the national, international and, most importantly, the European level.The Encyclopedia is a rich and varied resource in four volumes. The first two volumes provide comprehensive coverage of topical aspects of Private International Law in the form of 247 alphabetically arranged entries. The third volume provides insightful detail on the national Private International Law regimes of 80 different countries. The fourth volume presents invaluable, and often unique, English language translations of the national codifications and provisions of Private International Law in those countries.Key Features:* 247 substantive entries* 80 national reports* Entries organized alphabetically for ease of navigation * Fully cross-referenced* Entries written by the world's foremost scholars of Private International Law* National codifications in English collected together into a single volume for quick reference* World class editor team.

The Ideal Element In Law

Author : Roscoe Pound
ISBN : 0865973253
Genre : Law
File Size : 24. 93 MB
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Roscoe Pound, former dean of Harvard Law School, delivered a series of lectures at the University of Calcutta in 1948. In these lectures, he criticized virtually every modern mode of interpreting the law because he believed the administration of justice had lost its grounding and recourse to enduring ideals. Now published in the U.S. for the first time, Pound's lectures are collected in Liberty Fund's The Ideal Element in Law, Pound's most important contribution to the relationship between law and liberty. The Ideal Element in Law was a radical book for its time and is just as meaningful today as when Pound's lectures were first delivered. Pound's view of the welfare state as a means of expanding government power over the individual speaks to the front-page issues of the new millennium as clearly as it did to America in the mid-twentieth century. Pound argues that the theme of justice grounded in enduring ideals is critical for America. He views American courts as relying on sociological theories, political ends, or other objectives, and in so doing, divorcing the practice of law from the rule of law and the rule of law from the enduring ideal of law itself. Roscoe Pound is universally recognized as one of the most important legal minds of the early twentieth century. Considered by many to be the dean of American jurisprudence, Pound was a former Justice of the Supreme Court of Nebraska and served as dean of Harvard Law School from 1916 to 1936. Please note: This title is available as an ebook for purchase on Amazon, Barnes and Noble, and iTunes.

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