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Books > Law > Jurisprudence & general issues > Comparative law

Cross-Border Law Enforcement - Regional Law Enforcement Cooperation - European, Australian and Asia-Pacific Perspectives... Cross-Border Law Enforcement - Regional Law Enforcement Cooperation - European, Australian and Asia-Pacific Perspectives (Paperback)
Saskia Hufnagel, Clive Harfield, Simon Bronitt
R1,837 Discovery Miles 18 370 Ships in 12 - 17 working days

This innovative volume explores issues of law enforcement cooperation across borders from a variety of disciplinary perspectives. In doing so it adopts a comparative framework hitherto unexplored; namely the EU and the Australsian/Asia-Pacific region whose relative geopolitical remoteness from each other decreases with every incremental increase in globalisation. The borders under examination include both macro-level cooperation between nation-states, as well as micro-level cooperation between different Executive agencies within a nation-state. In terms of disciplinary borders the contributions demonstrate the breadth of academic insight that can be brought to bear on this topic. The volume contributes to the wider context for evidence-based policy-making and knowledge-based policing by bringing together leading academics, public policy-makers, legal practitioners and law enforcement officials from Europe, Australia and the Asian-Pacific region, to shed new light on the pressing problems impeding cross-border policing and law enforcement globally and regionally. Problems common to all jurisdictions are discussed and innovative 'best practice' solutions and models are considered. The book is structured in four parts: Police cooperation in the EU; in Australia; in the Asia-Pacific Region; and finally it considers issues of jurisdiction and due process/human rights issues, with a focus on regional cooperation strategies for countering human trafficking, organised crime and terrorism. The book will be of interest to both academic and practitioner communities in policing, criminology, international relations, and comparative Asia-Pacific and EU legal studies.

Human Rights and the United Kingdom Supreme Court (Hardcover): Brice Dickson Human Rights and the United Kingdom Supreme Court (Hardcover)
Brice Dickson
R3,833 Discovery Miles 38 330 Ships in 10 - 15 working days

How does the UK Supreme Court approach human rights law? This book presents the first comprehensive overview of the human rights jurisprudence of the Court, analysing the opinions expressed by the current Justices and their predecessors, both judicially and extra-judicially. It criticizes the judges for not developing the common law in a way which supplements the Human Rights Act, for not making imaginative enough use of that Act, and for adopting an attitude to Convention rights which is often out of step with the jurisprudence of the European Court of Human Rights in Strasbourg. After setting the scene by explaining the constraints which are placed on the Supreme Court Justices, the book considers how human rights are conceptualized by the Court in general and how in particular the procedural questions thrown up by the Human Rights Act have been dealt with so far. It then examines on a right-by-right basis the Justices' position on all the Convention rights and those additional international human rights standards which have been incorporated into UK law. Focusing on the views expressed by individual judges, the book details the many differences of opinion which have come to light and characterizes the prevailing positions, before attempting to predict what stance may be adopted in future on new issues. The book offers an invaluable resource for any practitioners bringing human rights cases before the Court, and its critical arguments on the state of UK human rights law will be essential reading for all academics working in European human rights law.

The Coming Together of the Common Law and the Civil Law (Hardcover): Basil S. Markesinis The Coming Together of the Common Law and the Civil Law (Hardcover)
Basil S. Markesinis
R3,450 Discovery Miles 34 500 Ships in 12 - 17 working days

What makes a great book? If the determining factors are the content,authorship and timing of publication then this collection of essays from some of Europe's most eminent judges and jurists satisfies all three criteria. Readers will here find the expanded versions of the speeches given at a one-day conference in London to mark, from a legal point of view, the beginning of the new millennium. In a thoughtful and predominantly comparative manner the distinguished speakers explore the cross fertilisation of ideas that is taking place between the Common and Civil law systems in such important topics as human rights, commercial law, and comparative methodology. The contributors include Lords Irvine, Bingham, Woolf, Steyn, and Goff, the President of the Court of the European Communities, Dr Iglesias, the President of the Court of Human Rights, Dr Wildhaber, the President of the German Constitutional Court, Professor Limbach, Justices Lenoir and Mirabelli, respectively of the French and Italian Constitutional Courts, the Professor Walter van Gerven, former Advocate General of the Court of the European Communities, Professor Klaus Hopt, co-Director of the Max-Planck Institute of Hamburg, Professor Christian von Bar, Director of the Institute of Comparative Law at the University of Osnabruck and the organiser of the conference, Professor Basil Markesinis, Director of the Oxford Institute of European and Comparative Law. The book commences with a Foreword by Keith Clark, Senior Partner of the multinational law firm, Clifford Chance, who have sponsored the conference. This is a unique book about legal practice in the increasingly integrated world of tomorrow.

Transnational Legal Processes and Human Rights (Hardcover, New Ed): Kyriaki Topidi Transnational Legal Processes and Human Rights (Hardcover, New Ed)
Kyriaki Topidi; Lauren Fielder
R4,729 Discovery Miles 47 290 Ships in 12 - 17 working days

It is becoming increasingly common for human rights norms to be transferred between legal and political systems and this book is a fresh approach to the intersection of transnational law and the protection of cultural difference beyond the single state border. It investigates how the construction and evolution of human rights norms are transferred in transnational legal settings and asks whether law should reflect, express or control any given aspect of culture. The chapters explore the ways that law and cultural identity may or may not co-exist, particularly in circumstances where a prima facie clash is observed. Examining legal approaches to cultural differences from a comparative perspective and across a wide range of locations, the book covers topics such as juvenile punishment, religious defamation, religious rights and conflict between industry and indigenous communities. It will be of value to those working in the areas of transnational and comparative law, as well as those concerned with human rights and the intersection of law and cultural difference.

Property and Social Resilience in Times of Conflict - Land, Custom and Law in East Timor (Hardcover, New Ed): Daniel... Property and Social Resilience in Times of Conflict - Land, Custom and Law in East Timor (Hardcover, New Ed)
Daniel Fitzpatrick, Andrew McWilliam, Susana Barnes
R4,731 Discovery Miles 47 310 Ships in 12 - 17 working days

Peace-building in a number of contemporary contexts involves fragile states, influential customary systems and histories of land conflict arising from mass population displacement. This book is a timely response to the increased international focus on peace-building problems arising from population displacement and post-conflict state fragility. It considers the relationship between property and resilient customary systems in conflict-affected East Timor. The chapters include micro-studies of customary land and population displacement during the periods of Portuguese colonization and Indonesian military occupation. There is also analysis of the development of laws relating to customary land in independent East Timor (Timor Leste). The book fills a gap in socio-legal literature on property, custom and peace-building and is of interest to property scholars, anthropologists, and academics and practitioners in the emerging field of peace and conflict studies.

EU and US Competition Law: Divided in Unity? - The Rule on Restrictive Agreements and Vertical Intra-brand Restraints... EU and US Competition Law: Divided in Unity? - The Rule on Restrictive Agreements and Vertical Intra-brand Restraints (Hardcover, New Ed)
Csongor Istvan Nagy
R5,026 Discovery Miles 50 260 Ships in 12 - 17 working days

This book examines the structure of the rule on restrictive agreements in the context of vertical intra-brand price and territorial restraints, analysing, comparing and evaluating their treatment in US antitrust and EU competition law. It examines the concept of 'agreement' as the threshold question of the rule on restrictive agreements, the structure and focus of antitrust/competition law analysis, the treatment of vertical intra-brand price and territorial restrictions and their place in the test of antitrust/competition law. The treatment of vertical intra-brand restraints is one of the most controversial issues of contemporary competition law and policy, and there are substantial differences between the world's two leading regimes in this regard. In the US, resale price fixing merits an effects-analysis, while in the EU it is prohibited almost outright. Likewise, territorial protection is treated laxly in the US, while in the EU absolute territorial protection - due to the single market imperative - is strictly prohibited. Using a novel approach of legal analysis, this book will be of interest to academics and scholars of business and commercial law, international and comparative law.

Identity, Reconciliation and Transitional Justice - Overcoming Intractability in Divided Societies (Hardcover, New): Nevin Aiken Identity, Reconciliation and Transitional Justice - Overcoming Intractability in Divided Societies (Hardcover, New)
Nevin Aiken
R4,729 Discovery Miles 47 290 Ships in 12 - 17 working days

Building upon an interdisciplinary synthesis of recent literature from the fields of transitional justice and conflict transformation, this book introduces a groundbreaking theoretical framework that highlights the critical importance of identity in the relationship between transitional justice and reconciliation in deeply divided societies. Using this framework, Aiken argues that transitional justice interventions will be successful in promoting reconciliation and sustainable peace to the extent that they can help to catalyze those crucial processes of 'social learning' needed to transform the antagonistic relationships and identifications that divide post-conflict societies even after the signing of formal peace agreements. Combining original field research and an extensive series of expert interviews, Aiken applies this social learning model in a comprehensive examination of both the South African Truth and Reconciliation Commission and the uniquely 'decentralized' approach to transitional justice that has emerged in Northern Ireland. By offering new insight into the experiences of these countries, Aiken provides compelling firsthand evidence to suggest that transitional justice interventions can best contribute to post-conflict reconciliation if they not only provide truth and justice for past human rights abuses, but also help to promote contact, dialogue and the amelioration of structural and material inequalities between former antagonists. Identity, Reconciliation and Transitional Justice makes a timely contribution to debates about how to best understand and address past human rights violations in post-conflict societies, and it offers a valuable resource to students, scholars, practitioners and policymakers dealing with these difficult issues.

Beyond the Courtroom - Resolving Disputes Through Agreement: Collected Articles and Essays by Hal Abramson (Hardcover): Hal... Beyond the Courtroom - Resolving Disputes Through Agreement: Collected Articles and Essays by Hal Abramson (Hardcover)
Hal Abramson
R3,350 Discovery Miles 33 500 Ships in 12 - 17 working days

Beyond the Courtroom provides a compilation of articles and chapters by a dispute resolution scholar who has made remarkable contributions over his thirty-year career. Professor Abramson has focused his research and practice on parties trying to resolve their own disputes. This book includes publications that have contributed to launching the then new field of mediation representation with special attention on how attorneys, as gate keepers to mediation, can effectively represent clients. The book also includes his original publications that have contributed to the emerging field of intercultural and international mediation and the already robust and mature field of negotiations.

Universal Jurisdiction - International and Municipal Legal Perspectives (Hardcover, New): Luc Reydams Universal Jurisdiction - International and Municipal Legal Perspectives (Hardcover, New)
Luc Reydams
R3,063 Discovery Miles 30 630 Ships in 10 - 15 working days

This study is about the ambit of national criminal law. Can a country prosecute and punish a foreigner for a crime committed abroad against another foreigner? Reydams first identifies the international legal issues which arise when a State exercises extraterritorial jurisdiction generally. He then brings together detailed accounts of universal jurisdiction in fourteen countries: Australia; Austria; Belgium; Canada; Denmark; France; Germany; Israel; the Netherlands; Senegal; Spain; Switzerland; the United Kingdom; and the United States.

Film Censorship in the Asia-Pacific Region - Malaysia, Hong Kong and Australia Compared (Hardcover, New): Saw Tiong Guan Film Censorship in the Asia-Pacific Region - Malaysia, Hong Kong and Australia Compared (Hardcover, New)
Saw Tiong Guan
R4,721 Discovery Miles 47 210 Ships in 12 - 17 working days

Film censorship has always been a controversial matter, particularly in jurisdictions with restrictive state-based censorship systems. This book reviews the film censorship system in the Asia-Pacific by comparing the systems used in Malaysia, Hong Kong and Australia. It identifies the key issues and concerns that arise from the design and implementation of the system by examining the censorship laws, policies, guidelines and processes. The book evaluates film practitioners' and censors' opinion of, and experience in, dealing with those issues, and goes on to develop reform proposals for the film censorship system.

Policing Cooperation Across Borders - Comparative Perspectives on Law Enforcement within the EU and Australia (Hardcover, New... Policing Cooperation Across Borders - Comparative Perspectives on Law Enforcement within the EU and Australia (Hardcover, New Ed)
Saskia Hufnagel
R4,737 Discovery Miles 47 370 Ships in 12 - 17 working days

This book provides new insights into police cooperation from a comparative socio-legal perspective. It presents a broad analysis of comparable police cooperation strategies in two systems: the EU and Australia. The evolution of regulatory trends and cooperation models is analysed for both systems and possible transferable strategies identified. Drawing on interviews with practitioners in the EU and Australia this book highlights a number of areas where the EU can be compared to a federal system and addresses the advantages and disadvantages of being a Union or a federation of states with a view to police cooperation practice. Particular topics addressed are the evolution of legal frameworks regulating police cooperation, informal cooperation strategies, Joint Investigation Teams, Europol and regional cooperation. These instruments foster police cooperation, but could be improved with a view to cooperation practice by learning from regulatory techniques and practitioner experiences of the respective other system.

From Cape Town to Kabul - Rethinking Strategies for Pursuing Women's Human Rights (Hardcover, New Ed): Penelope Andrews From Cape Town to Kabul - Rethinking Strategies for Pursuing Women's Human Rights (Hardcover, New Ed)
Penelope Andrews
R3,184 Discovery Miles 31 840 Ships in 12 - 17 working days

Using her experience of living under apartheid and witnessing its downfall and the subsequent creation of new governments in South Africa, the author examines and compares gender inequality in societies undergoing political and economic transformation. By applying this process of legal transformation as a paradigm, the author applies this model to Afghanistan. These two societies serve as counterpoints through which the book engages, in a nuanced and novel way, with the many broader issues that flow from the attempts in newly democratic societies to give effect to the promise of gender equality. Developing the idea of 'conditional interdependence', the book suggests a new approach based on the communitarian values which underpin newly democratic societies and would allow women's rights to gain momentum and reap greater benefits. Broad in its thematic approach, the book generates challenging and complex questions about the achievement of gender equality. It will be of interest to academics interested in gender and human rights, international and comparative law.

Rent Adjustment and Tenant Default in English and German Commercial Property Leases - An Economic and Legal Analysis... Rent Adjustment and Tenant Default in English and German Commercial Property Leases - An Economic and Legal Analysis (Hardcover, New edition)
Jan Matauschek
R1,730 R1,514 Discovery Miles 15 140 Save R216 (12%) Ships in 12 - 17 working days

In recent years, real estate investment has witnessed an unprecedented internationalisation. However, national markets largely continue to be shaped by domestic law and local business practices. This book provides a comparison of the British and German property markets, which are Europe's most important, and discusses key elements of the economics of leasing. Applying the theory of long-term contracts and the economic analysis of bankruptcy law to leases, it examines in detail the regulations pertaining to rent adjustment and tenant default, which can substantially impact investment performance. The prevailing rent adjustment mechanisms such as rent review and indexation are discussed. A comparison is made of the remedies available to landlords of defaulting tenants under both jurisdictions.

Little Angels - An International Legal Perspective on Child Discrimination (Hardcover, New Ed): Anne-Marie Mooney- Cotter Little Angels - An International Legal Perspective on Child Discrimination (Hardcover, New Ed)
Anne-Marie Mooney- Cotter
R3,209 Discovery Miles 32 090 Ships in 12 - 17 working days

Following on from her previous nine books on discrimination law, Anne-Marie Mooney Cotter now focuses on the goal of child equality. Examining issues of child labour and the relevant laws which are designed to protect the most vulnerable in our society, the book explores the primary role of legislation and the judicial system and its impact on the fight for child rights and the ultimate goal of the end of inequality. The book considers the major common law countries of Australia and New Zealand, Africa and South Africa, Canada, Mexico and the United States, and the United Kingdom and Ireland, as well as the North American Free Trade Agreement and the European Union Treaty in a historical and compelling analysis of discrimination worldwide. By providing a detailed examination of child rights and the law, it will be an important read for those concerned with equality and empowering those most vulnerable to discrimination, the children.

Transboundary Environmental Governance - Inland, Coastal and Marine Perspectives (Hardcover, New Ed): Robin Warner Transboundary Environmental Governance - Inland, Coastal and Marine Perspectives (Hardcover, New Ed)
Robin Warner; Simon Marsden
R4,745 Discovery Miles 47 450 Ships in 12 - 17 working days

Effective protection of the marine and terrestrial environment increasingly requires cooperation between neighbouring States, international organizations, government entities and communities within States. This book analyses key aspects of transboundary environmental law and policy and their implementation in Asia, Australasia and Australian offshore territories, and surrounding areas beyond national jurisdiction including Antarctica. It discusses the potential for implementing key transboundary environmental mechanisms such as the 1991 Convention on Environmental Impact Assessment in a Transboundary Context (Espoo Convention) and its 1997 Protocol on Strategic Environmental Assessment (Kiev Protocol) in Australia and Asia drawing on experience from other regions and the potential application of these agreements to all UN member states. The book makes an innovative contribution to research in the area of transboundary environmental governance particularly as it applies to Asia, Australasia and international areas, supplementing similar research which has predominantly focused on Europe and North America.

Constitutionalism in Asia in the Early Twenty-First Century (Hardcover): Albert H.Y. Chen Constitutionalism in Asia in the Early Twenty-First Century (Hardcover)
Albert H.Y. Chen
R2,837 Discovery Miles 28 370 Ships in 12 - 17 working days

Examining developments in the first decade of the twenty-first century, this authoritative collection of essays studies the evolving practice of constitutional law and constitutionalism in Asia. It provides a comprehensive overview of the diverse constitutional issues and developments in sixteen East, Southeast and South Asian countries. It also discusses the types of constitutionalism that exist and the general trends in constitutional developments whilst offering comparative, historical and analytical perspectives on Asian constitutionalism. Written by leading scholars in the field, this book will be of great interest to students and scholars alike.

Progressive Corporate Governance for the 21st Century (Hardcover): Lorraine Talbot Progressive Corporate Governance for the 21st Century (Hardcover)
Lorraine Talbot
R4,879 Discovery Miles 48 790 Ships in 12 - 17 working days

Progressive Corporate Governance for the 21st Century is a wide ranging and ambitious study of why corporate governance is the shape that it is, and how it can be better. The book sets out the emergence of shareholder primacy orientated corporate governance using a study of historical developments in the United Kingdom and the United States. Talbot sees shareholder primacy as a political choice made by governments, not a natural feature of the inevitable market. She describes the periods of progressive corporate governance which governments promoted in the middle of the 20th century using a close examination of the theories of the company which then prevailed. She critically examines the rise of neoliberal theories on the company and corporate governance and argues that they have had a negative and regressive impact on social and economic development. In examining contemporary corporate governance she shows how regulatory styles as informed and described by prevailing regulatory theories, enables neoliberal outcomes. She illustrates how United Kingdom-derived corporate governance codes have informed the corporate governance initiatives of European and global institutions. From this she argues that neoliberalism has re-entered ex command transition economies through those United Kingdom and OECD inspired corporate governance Codes over a decade after the earlier failed and destructive neoliberal prescriptions for transition had been rejected. Throughout, Talbot argues that shareholder primacy has socially regressive outcomes and firmly takes a stand against current initiatives to enhance shareholder voting in such issues as director remuneration. The book concludes with a series of proposals to recalibrate the power between those involved in company activity; shareholders, directors and employees so that the public company can begin to work for the public and not shareholders.

Religion in Public Spaces - A European Perspective (Hardcover, New Ed): Silvio Ferrari, Sabrina Pastorelli Religion in Public Spaces - A European Perspective (Hardcover, New Ed)
Silvio Ferrari, Sabrina Pastorelli
R4,744 Discovery Miles 47 440 Ships in 12 - 17 working days

This timely volume discusses the much debated and controversial subject of the presence of religion in the public sphere. The book is divided in three sections. In the first the public/private distinction is studied mainly from a theoretical point of view, through the contributions of lawyers, philosophers and sociologists. In the following sections their proposals are tested through the analysis of two case studies, religious dress codes and places of worship. These sections include discussions on some of the most controversial recent cases from around Europe with contributions from some of the leading experts in the area of law and religion. Covering a range of very different European countries including Turkey, the UK, Italy and Bulgaria, the book uses comparative case studies to illustrate how practice varies significantly even within Europe. It reveals how familiarization with religious and philosophical diversity in Europe should lead to the modification of legal frameworks historically designed to accommodate majority religions. This in turn should give rise to recognition of new groups and communities and eventually, a more adequate response to the plurality of religions and beliefs in European society.

New Constitutionalism in Latin America - Promises and Practices (Hardcover, New edition): Almut Schilling-Vacaflor New Constitutionalism in Latin America - Promises and Practices (Hardcover, New edition)
Almut Schilling-Vacaflor; Edited by Detlef Nolte
R4,749 Discovery Miles 47 490 Ships in 12 - 17 working days

Latin America has a long tradition of constitutional reform. Since the democratic transitions of the 1980s, most countries have amended their constitutions at least once, and some have even undergone constitutional reform several times. The global phenomenon of a new constitutionalism, with enhanced rights provisions, finds expression in the region, but the new constitutions, such as those of Bolivia, Colombia, Ecuador and Venezuela, also have some peculiar characteristics which are discussed in this important book. Authors from a number of different disciplines offer a general overview of constitutional reforms in Latin America since 1990. They explore the historical, philosophical and doctrinal differences between traditional and new constitutionalism in Latin America and examine sources of inspiration. The book also covers sociopolitical settings, which factors and actors are relevant for the reform process, and analyzes the constitutional practices after reform, including the question of whether the recent constitutional reforms created new post-liberal democracies with an enhanced human and social rights record, or whether they primarily serve the ambitions of new political leaders.

Tax Systems and Tax Reforms in New EU Member States (Paperback): Luigi Bernardi, Mark Chandler, Luca Gandullia Tax Systems and Tax Reforms in New EU Member States (Paperback)
Luigi Bernardi, Mark Chandler, Luca Gandullia; Foreword by Vito Tanzi
R1,715 Discovery Miles 17 150 Ships in 12 - 17 working days

Building on the work carried out in the 2004 Routledge book, Tax Systems and Tax Reforms in Europe, an international team of contributors now turn their attention to the new EU member states. The book compares conditions in the new and potential EU Member states to those in the long-standing EU countries. Topics covered include: * A Comparative View of Taxation in the EU and in New Members * Tax Policy in EU New Members * Tax Policy in New Members under the Stability Pact * Tax Administration and the Black Economy. As well as investigating countries such as the Czech Republic, Estonia and the Baltics, Hungary, Poland and Slovenia, this outstanding book contains a foreword by Vito Tanzi and will be a valuable resource for postgraduates and professionals in the fields of economics, politics, finance and European studies.

Judging in the Islamic, Jewish and Zoroastrian Legal Traditions - A Comparison of Theory and Practice (Hardcover, New Ed):... Judging in the Islamic, Jewish and Zoroastrian Legal Traditions - A Comparison of Theory and Practice (Hardcover, New Ed)
Janos Jany
R4,723 Discovery Miles 47 230 Ships in 12 - 17 working days

This book presents a comparative analysis of the judiciary in the Islamic, Jewish and Zoroastrian legal systems. It compares postulations of legal theory to legal practice in order to show that social practice can diverge significantly from religious and legal principles. It thus provides a greater understanding of the real functions of religion in these legal systems, regardless of the dogmatic positions of the religions themselves. The judiciary is the focus of the study as it is the judge who is obliged to administer to legal texts while having to consider social realities being sometimes at variance with religious ethics and legal rules deriving from them. This book fills a gap in the literature examining Islamic, Jewish and Zoroastrian law and as such will open new possibilities for further studies in the field of comparative law. It will be a valuable resource for those working in the areas of comparative law, law and religion, law and society, and legal anthropology.

Transnational Governance - Emerging Models of Global Legal Regulation (Hardcover, New Ed): Michael Head Transnational Governance - Emerging Models of Global Legal Regulation (Hardcover, New Ed)
Michael Head; Scott Mann
R4,728 Discovery Miles 47 280 Ships in 12 - 17 working days

As globalization continues to spread and evolve, so nation-states attempt to govern financialization, tax evasion, corruption, terrorism, civil and military conflicts and environmental dangers, social polarization and the complexities in human rights implementation, by institutional and transnational means. This volume discusses these issues from different legal perspectives and highlights the challenges of governing human activity in an age of remarkable interconnectedness. Covering a broad range of policy areas and analysis of emerging forms of governance from liberal to critical and Marxist, the chapters are legal in their approach and form an important contribution to the growing study of emergent forms of authority, coordination and power developing in response to the challenges presented by some of the key contemporary governance issues in the first half of the twenty-first century.

The Timing of Income Recognition in Tax Law and the Time Value of Money (Paperback): Moshe Shekel The Timing of Income Recognition in Tax Law and the Time Value of Money (Paperback)
Moshe Shekel
R1,727 Discovery Miles 17 270 Ships in 12 - 17 working days

Time itself creates advantages and disadvantages in the field of taxation. The timing of the recognition of income and expenses for tax purposes has two main implications: firstly, for the timing of the collection of tax, and secondly, for the question of quantification, i.e., how to ensure that the difference between the timing of the recognition of income or expenses, as opposed to the respective dates on which the amounts are actually received or paid, does not distort the determination of the amount of chargeable income. The time component is a weapon in the confrontation between the opposing motivations of the taxpayers and the tax authorities. In any given fiscal year, taxpayers seek to present a minimal picture of their chargeable income, by "deferring" the recognition of income or "advancing" the recognition of expenses. As opposed to this, the tax authorities adopt the opposite strategy: maximizing taxable "profit" in any given year. This book critically examines the various approaches that have been adopted in the tax systems in the UK, the US and Israel in relation to the timing of income recognition and expenses for tax purposes. It suggests an innovative tax model that identifies the advantages that arise to the taxpayer as a result of the differences between the timing of the recognition of income and expenses, and the timing of the receipt of the revenue or the payment of a liability, and taxes only that advantage.

Balancing Constitutional Rights - The Origins and Meanings of Postwar Legal Discourse (Hardcover, New): Jacco Bomhoff Balancing Constitutional Rights - The Origins and Meanings of Postwar Legal Discourse (Hardcover, New)
Jacco Bomhoff
R3,056 R2,505 Discovery Miles 25 050 Save R551 (18%) Ships in 12 - 17 working days

The language of balancing is pervasive in constitutional rights jurisprudence around the world. In this book, Jacco Bomhoff offers a comparative and historical account of the origins and meanings of this talismanic form of language, and of the legal discourse to which it is central. Contemporary discussion has tended to see the increasing use of balancing as the manifestation of a globalization of constitutional law. This book is the first to argue that 'balancing' has always meant radically different things in different settings. Bomhoff uses detailed case studies of early post-war US and German constitutional jurisprudence to show that the same unique language expresses both biting scepticism and profound faith in law and adjudication, and both deep pessimism and high aspirations for constitutional rights. An understanding of these radically different meanings is essential for any evaluation of the work of constitutional courts today.

Policing the Markets - Inside the Black Box of Securities Enforcement (Hardcover): James Williams Policing the Markets - Inside the Black Box of Securities Enforcement (Hardcover)
James Williams
R4,715 Discovery Miles 47 150 Ships in 12 - 17 working days

Set against the backdrop of the recurring waves of financial scandal and crisis to hit Canada, the US, the UK, and Europe over the last decade, this book examines the struggles of securities enforcement agencies to police the financial markets. While allegations of regulatory failure in this realm are commonplace and are well documented in policy and legal scholarship, James Williams seeks to move beyond these conventional accounts arguing that they are based on a limited view of the regulatory process and overlook the actual practices and dilemmas of enforcement work. Informed by interviews with police, regulators, lawyers, accountants, and investor advocates, along with a wealth of documentary materials, the book is rooted in a uniquely interdisciplinary social science perspective. Peering inside the black box of enforcement, it examines the organizational, professional, geographical, technological, and legal influences that shape securities enforcement as a distinctly knowledge-based enterprise. The result of these influences, Williams argues, is the production of a very particular vision of financial disorder which captures certain forms of misconduct while overlooking others, a reflection not of incompetence or capture but of the unique demands and constraints of the regulatory craft. Providing a very different, and much needed, account of the challenges faced by regulators and enforcement agencies, this book will be of enormous interest to current research on enforcement, regulation, and governance both within and beyond the financial realm.

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