A Comparative Look At Regulation Of Corporate Tax Avoidance

Author: Karen B. Brown
Publisher: Springer Science & Business Media
ISBN: 9400723423
Size: 55.15 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
Publisher: Quid Pro Books
ISBN: 161027881X
Size: 55.79 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).

The Internationalization Of Law And Legal Education

Author: Jan Klabbers
Publisher: Springer Science & Business Media
ISBN: 1402094949
Size: 18.62 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.

Aristotle And The Philosophy Of Law Theory Practice And Justice

Author: Liesbeth Huppes-Cluysenaer
Publisher: Springer Science & Business Media
ISBN: 9400760310
Size: 46.89 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.

Precedent In The United States Supreme Court

Author: Christopher J. Peters
Publisher: Springer Science & Business Media
ISBN: 9400779518
Size: 42.79 MB
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This volume presents a variety of both normative and descriptive perspectives on the use of precedent by the United States Supreme Court. It brings together a diverse group of American legal scholars, some of whom have been influenced by the Segal/Spaeth "attitudinal" model and some of whom have not. The group of contributors includes legal theorists and empiricists, constitutional lawyers and legal generalists, leading authorities and up-and-coming scholars. The book addresses questions such as how the Court establishes durable precedent, how the Court decides to overrule precedent, the effects of precedent on case selection, the scope of constitutional precedent, the influence of concurrences and dissents, and the normative foundations of constitutional precedent. Most of these questions have been addressed by the Court itself only obliquely, if at all. The volume will be valuable to readers both in the United States and abroad, particularly in light of ongoing debates over the role of precedent in civil-law nations and emerging legal systems.

The Oxford Handbook Of Comparative Constitutional Law

Author: Michel Rosenfeld
Publisher: OUP Oxford
ISBN: 0191640174
Size: 63.86 MB
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The field of comparative constitutional law has grown immensely over the past couple of decades. Once a minor and obscure adjunct to the field of domestic constitutional law, comparative constitutional law has now moved front and centre. Driven by the global spread of democratic government and the expansion of international human rights law, the prominence and visibility of the field, among judges, politicians, and scholars has grown exponentially. Even in the United States, where domestic constitutional exclusivism has traditionally held a firm grip, use of comparative constitutional materials has become the subject of a lively and much publicized controversy among various justices of the U.S. Supreme Court. The trend towards harmonization and international borrowing has been controversial. Whereas it seems fair to assume that there ought to be great convergence among industrialized democracies over the uses and functions of commercial contracts, that seems far from the case in constitutional law. Can a parliamentary democracy be compared to a presidential one? A federal republic to a unitary one? Moreover, what about differences in ideology or national identity? Can constitutional rights deployed in a libertarian context be profitably compared to those at work in a social welfare context? Is it perilous to compare minority rights in a multi-ethnic state to those in its ethnically homogeneous counterparts? These controversies form the background to the field of comparative constitutional law, challenging not only legal scholars, but also those in other fields, such as philosophy and political theory. Providing the first single-volume, comprehensive reference resource, the Oxford Handbook of Comparative Constitutional Law will be an essential road map to the field for all those working within it, or encountering it for the first time. Leading experts in the field examine the history and methodology of the discipline, the central concepts of constitutional law, constitutional processes, and institutions - from legislative reform to judicial interpretation, rights, and emerging trends.

Rethinking Legal Scholarship

Author: Rob van Gestel
Publisher: Cambridge University Press
ISBN: 1316760502
Size: 72.56 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?

Common Corporate Tax Base Cc C Tb And Determination Of Taxable Income

Author: Christoph Spengel
Publisher: Springer Science & Business Media
ISBN: 3642284337
Size: 13.27 MB
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The study conducted by the Centre of European Economic Research (ZEW), the University of Mannheim and Ernst & Young contributes to the ongoing evaluation of the proposal for a Draft Council Directive on a Common Consolidated Corporate Tax Base (CC(C)TB) released by the European Commission on March 16, 2011. For the first time, details on the determination of taxable income under the proposed Council Directive are compared to prevailing corporate tax accounting regulations in all 27 Member States, Switzerland and the US. The study presents evidence on the scope of differences and similarities between national tax accounting regulations and the Directive’s treatment in a complete, yet concise form. Based on this comprehensive comparison, it goes on to discuss remaining open questions and adjustments needed if the Directive is to be implemented in national tax law. Readers seeking a basis for taking an active part in the public debate will find a valuable source of information and a first impression of how the proposed CC(C)TB would affect corporate tax burdens in the European Union.

Encyclopedia Of Private International Law

Author: Jürgen Basedow
Publisher: Edward Elgar Publishing
ISBN: 9781782547228
Size: 56.95 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.