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Books > Law > Jurisprudence & general issues > Comparative law

Discrimination as Stigma - A Theory of Anti-discrimination Law (Hardcover): Iyiola Solanke Discrimination as Stigma - A Theory of Anti-discrimination Law (Hardcover)
Iyiola Solanke
R3,344 Discovery Miles 33 440 Ships in 10 - 15 working days

This monograph reconceptualises discrimination law as fundamentally concerned with stigma. Using sociological and socio-psychological theories of stigma, the author presents an 'anti-stigma principle', promoting it as a method to determine the scope of legal protection from discrimination. The anti-stigma principle recognises the role of institutional and individual action in the perpetuation of discrimination. Setting discrimination law within the field of public health, it frames positive action and intersectional discrimination as the norm in this field of law rather than the exception. In developing and applying this new theory for anti-discrimination law, the book draws upon case law from jurisdictions including the UK, Australia, New Zealand, the USA and Canada, as well as European law.

Memories (Paperback): Rudolf B. Schlesinger Memories (Paperback)
Rudolf B. Schlesinger
R2,064 Discovery Miles 20 640 Ships in 10 - 15 working days

This book is a memoir that a great master of comparative law wrote for the benefit of his children and grandchildren. It is the story of the life and accomplishments of a man that had to flee Nazi brutality and found a new home in the United States. The life and the work of this exceptionally gifted scholar are vividly conveyed in a text that offers the context in which comparative law "came of age" as a mature academic discipline. The work of Schlesinger is alive in "The Common Core of European Private Law" where he served as an honorary editor. This book contains a foreword by Professor Ugo Mattei, who was a student of Schlesinger's and later his successor on the Chair of Comparative Law at the University of California, Hastings College of the Law.

Building the UK's New Supreme Court - National and Comparative Perspectives (Hardcover, New): Andrew Le Sueur Building the UK's New Supreme Court - National and Comparative Perspectives (Hardcover, New)
Andrew Le Sueur
R3,942 Discovery Miles 39 420 Ships in 10 - 15 working days

Building the UK's New Supreme Court is a collection of essays by academics and legal practitioners on questions relating to the institutional and procedural design of the UK's proposed new top-level court. They consider the interrelationships between the work of the Law Lords and courts in Scotland, Northern Ireland, the Court of Appeal, the European Court of Justice, and the European Court of Human Rights. Other essays examine the scope for lesson-learning from the experiences of top courts outside the UK - the US Supreme Court, the Supreme Court of Canada, and the German and Spanish constitutional courts.

A General Jurisprudence of Law and Society (Hardcover, New): Brian Z. Tamanaha A General Jurisprudence of Law and Society (Hardcover, New)
Brian Z. Tamanaha
R3,561 Discovery Miles 35 610 Ships in 10 - 15 working days

Law is generally understood to be a mirror of society that functions to maintain social order. Focusing on this general understanding, this book conducts a survey of Western legal and social theories about law and its relationship within society. It then engages in a theoretical and empirical critique of this common understanding, covering such subjects as the impact of legal transplantation and globalization of law, and it proposes an alternative way to understand the relationship between law and society.

Fundamentals of Transfer Pricing - Industries, Regions, New Technologies, and Other Topics (Hardcover): Raffaele Petruzzi,... Fundamentals of Transfer Pricing - Industries, Regions, New Technologies, and Other Topics (Hardcover)
Raffaele Petruzzi, Giammarco Cottani, Michael Lang
R5,020 Discovery Miles 50 200 Ships in 18 - 22 working days
New Financing for Distressed Businesses in the Context of Business Restructuring Law (Hardcover, 1st ed. 2019): Sanford U. Mba New Financing for Distressed Businesses in the Context of Business Restructuring Law (Hardcover, 1st ed. 2019)
Sanford U. Mba
R3,362 Discovery Miles 33 620 Ships in 18 - 22 working days

This book focuses on the restructuring of distressed businesses, emphasizing the need for new financing during the restructuring process as well as during relaunch, and examines the role of law in encouraging creditor confidence and incentivizing lending. It describes two broad approaches to encouraging new finance during restructuring: a prescriptive one that seeks to attract credit using expressly defined statutory incentives, and a market-based one that relies on the business judgment of lenders against the backdrop of transaction avoidance rules. Securing new financing for a distressed business is a critical part of successful restructuring. Without such financing, the business may be unable to meet interim liquidity constraints, or to implement its restructuring plans. This book addresses related questions concerning the place of new financing as an essential component of restructuring. In general terms, the book explores how statutory interventions and the courts can provide support with contentious issues that arise from the provision of new financing, whether through new financing agreements or through distressed debt investors, who are increasingly gaining prominence as sources of new financing for distressed businesses. It argues that courts play a key part in preventing or correcting the imbalances that can arise from the participation of distressed debt investors. In this context, it critically examines the distressed debt market in emerging markets like Nigeria and the opportunity presented by non-performing loans, arguing that the regulatory pattern of market entry may dis-incentivize distress debt investing in a market that is in dire need of financing. The book offers a fresh and comparative perspective on restructuring new financing for distressed businesses by comparing various approaches (primarily from the US, UK and Germany) and drawing lessons for frontier markets, with particular reference to Nigeria. It fills an important gap in international comparative scholarship and discusses a living problem with both empirical and policy aspects.

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
R3,348 Discovery Miles 33 480 Ships in 10 - 15 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.

Cross-border Transfer and Collateralisation of Receivables - A Comparative Analysis of Multiple Legal Systems (Hardcover):... Cross-border Transfer and Collateralisation of Receivables - A Comparative Analysis of Multiple Legal Systems (Hardcover)
Woo-Jung Jon
R3,676 Discovery Miles 36 760 Ships in 10 - 15 working days

Legal systems around the world vary widely in terms of how they deal with the transfer of and security interests in receivables. The aim of this book is to help international financiers and lawyers in relevant markets in their practice of international receivables financing. Substantively, this book analyses three types of receivables financing transactions, ie outright transfer, security transfer and security interests. This book covers comprehensive comparison and analysis of the laws on the transfer of and security interests in receivables of fifteen major jurisdictions, encompassing common law jurisdictions, Roman-Germanic jurisdictions and French-Napoleonic jurisdictions, as well as relevant EU Directives. To be more specific, this book compares and analyses the relevant legal systems of the US, Canada, New Zealand, Australia, Korea, Japan, France, Belgium, England, Hong Kong, Singapore, China, Germany, Austria and the Netherlands. Furthermore, in order to analyse those legal systems from the international perspective, this book compares relevant international conventions; it also proposes to establish an international registration system for the transfer of and security interests in receivables.

Liability for Antitrust Law Infringements & Protection of IP Rights in Distribution (Hardcover, 1st ed. 2019): Pranvera... Liability for Antitrust Law Infringements & Protection of IP Rights in Distribution (Hardcover, 1st ed. 2019)
Pranvera Kellezi, Bruce Kilpatrick, Pierre Kobel
R4,798 Discovery Miles 47 980 Ships in 18 - 22 working days

This book gathers international and national reports from across the globe on key questions in the field of antitrust and intellectual property.The first part discusses the allocation of liability for infringement of antitrust laws between corporations and individuals. The book explores the criminal or administrative sanctions available against corporations, companies or group of companies, and individuals, such as employees or directors. A detailed international report explores the major trends and challenges in this field and provides an excellent comparative study of this complex and challenging subject. The second part examines whether intellectual property rights are sufficiently protected to ensure a fair return on investments made by manufacturers and distributors. This question comes at a time where distribution is facing deep and radical changes with the Internet. To what extent this is an opportunity or a threat to the sustainability of distribution systems of differentiated and IP protected goods is the question. This book brings together the current legal responses across a number of European countries and elsewhere in the world, all summarised and elaborated in an international report. The book also includes the resolutions passed by the General Assembly of the International League of Competition Law (LIDC) following a debate on each of these topics, which include proposed solutions and recommendations. The LIDC is a long-standing international association that focuses on the interface between competition law and intellectual property law, including unfair competition issues.

Scholarship, Practice and Education in Comparative Law - A Festschrift in Honour of Mary Hiscock (Hardcover, 1st ed. 2019):... Scholarship, Practice and Education in Comparative Law - A Festschrift in Honour of Mary Hiscock (Hardcover, 1st ed. 2019)
John H. Farrar, Vai Io Lo, Bee Chen Goh
R4,250 Discovery Miles 42 500 Ships in 18 - 22 working days

This book examines how law functions in a multitude of facets and dimensions. The contributions shed light on the study of comparative law in legal scholarship, the relevance of comparative law in legal practice, and the importance of comparative law in legal education. The book will particularly appeal to those engaged in the teaching and scholarship of comparative law, and those seeking to uncover the various significant dimensions of the workings of law. The book is organised in three parts. Part I addresses scholarship, with contributors examining comparative legal issues as critique and from a theoretical framework. Part II outlines practice, with contributors discussing the function of comparative law in such comparatively diverse areas as international arbitration, environment, and the rule of law. Part III appraises comparative law in education.

Selling Tourism Services at a Distance - An Analysis of the EU Consumer Acquis (Hardcover, 2012 ed.): Josep Maria Bech Serrat Selling Tourism Services at a Distance - An Analysis of the EU Consumer Acquis (Hardcover, 2012 ed.)
Josep Maria Bech Serrat
R2,659 Discovery Miles 26 590 Ships in 18 - 22 working days

New rules on distance contracts provided for the Consumer Rights Directive of 25 October 2011 do not apply to package holidays or contracts falling within the scope of the Timeshare Directive. Moreover, contracts for passenger transport services and contracts for the provision of accommodation, car rental, catering or leisure services if the contract provides for a specific date or period of performance are not covered by some of these rules. Yet measures aimed at protecting the consumer when a contract is concluded via the phone, the Internet, by mail or other means of distance communication play a role in tourism. This book helps readers to navigate through uncertainties in travel contracts regarding information requirements, the right of withdrawal or providing alternative services. Findings reveal that consumer acquis is inadequately adapted to the features of the tourism industry when an optional instrument based on the Draft Common Frame of Reference might be used in the future.

Protecting Community Interests through International Law (Paperback): Gentian Zyberi Protecting Community Interests through International Law (Paperback)
Gentian Zyberi
R2,122 Discovery Miles 21 220 Ships in 10 - 15 working days

This edited volume analyzes the function and role of international law in a framework of increased global governance by focusing on how 'community interests' are articulated and protected and how global public goods are provided in various domains. The chapters analyze the concept of 'community interests' and the adequacy and effectiveness of the institutional framework and mechanisms established under international law to protect and safeguard them. The volume is divided into four parts and begins with a preface by Judge Bruno Simma, who has pioneered work in this area. The first part of the book addresses some general issues, such as defining community interests, examining various forms of governance at the juncture of public and private international law, and whether international law and international courts are effective in providing so-called 'public goods'. Part II shifts the focus onto global commons and concerns, such as the accommodation and balancing of community interests under the UN Convention on the Law of the Sea, the potential for international organisations to protect said interests through countermeasures in responses to violations of erga omnes obligations, the prevention and punishment of corruption by large corporations, and the importance of good governance of natural resources in conflict-affected regions. Some key human rights and security-related issues are analyzed in Part III, such as the right to self-determination and prolonged occupation of Palestinian territory, foreign terrorist fighters and their return to their countries of origin, and the peasant rights movement and its exposition of diverging interests as protected under human rights law. Part IV concludes, outlining three potential research agendas concerning collective human security, collective natural resources, and world cultural heritage. The comprehensive impact of community interests visible today reveals a fundamental tension in contemporary international law - between the need to make international law adequately express and support what are assumed to be universally held moral beliefs and the need to make it firmly reflect its political context. This book demonstrates that international law research on the formulation and protection of community interests, combined with multi- or inter-disciplinary approaches, can provide useful insights and answers to important questions for the future of humankind.

Ending the Death Penalty - The European Experience in Global Perspective (Hardcover, New): A. Hammel Ending the Death Penalty - The European Experience in Global Perspective (Hardcover, New)
A. Hammel
R1,415 Discovery Miles 14 150 Ships in 18 - 22 working days

Examining the successful movements to abolish capital punishment in the UK, France, and Germany, this book examines the similarities in the social structure and political strategies of abolition movements in all three countries. An in-depth comparative analysis with other countries assesses chances of success of abolition elsewhere.

Responsive Regulation - Transcending the Deregulation Debate (Hardcover): Ian Ayres, John Braithwaite Responsive Regulation - Transcending the Deregulation Debate (Hardcover)
Ian Ayres, John Braithwaite
R5,649 Discovery Miles 56 490 Ships in 10 - 15 working days

This book transcends current debate on government regulation by lucidly outlining how regulations can be a fruitful combination of persuasion and sanctions. The regulation of business by the United States government is often ineffective despite being more adversarial in tone than in other nations. The authors draw on both empirical studies of regulation from around the world and modern game theory to illustrate innovative solutions to this problem. Their ideas include an argument for the empowerment of private and public interest groups in the regulatory process and a provocative discussion of how the government can support and encourage industry self-regulation.

Critique of Hong Kong Nativism - From a Legal Perspective (Hardcover, 1st ed. 2019): Jie Zhu, Xiaoshan Zhang Critique of Hong Kong Nativism - From a Legal Perspective (Hardcover, 1st ed. 2019)
Jie Zhu, Xiaoshan Zhang
R2,879 Discovery Miles 28 790 Ships in 18 - 22 working days

This book focuses on the separatist trend in Hong Kong, which it approaches by drawing on historical studies, political analysis, social studies and legal analysis. It offers a comprehensive and interdisciplinary guide to the topic, addressing the historical evolution of "Hong Kong Nativism," the theoretical connotations and fallacies of "Hong Kong Independence," and the legal measures taken to forestall it. Written by mainland scholars who approach the subject matter from a legal perspective, the book offers revealing insights for all students and researchers who are interested in Hong Kong Basic Law and the current political situation in Hong Kong.

Comparative Remedies for Breach of Contract (Hardcover, New): Nili Cohen, Ewan McKendrick Comparative Remedies for Breach of Contract (Hardcover, New)
Nili Cohen, Ewan McKendrick
R3,680 Discovery Miles 36 800 Ships in 10 - 15 working days

The book provides a comparative analysis of the law relating to remedies for breach of contract. It examines different remedies such as specific performance and damages,doing so from the viewpoint of different legal systems, principally the English, American, German, French and Israeli. Each essay is written by a recognised specialist in his or her own field. Topics covered include the relationship between substantive rights and contract remedies, the recent reforms of the law relating to breach of contract in Germany, the remedies in the context of a third party beneficiary and the extent to which a claimant can choose the remedy which he or she deems to be the most appropriate. The book also makes use of a range of techniques, particularly economic analysis, when examining the legal rules. The book contains an introductory essay written by the editors and an essay by Professor Friedman, which deals with the relationship between substantive rights and contract remedies.

National Developments in the Intersection of IPR and Competition Law - From Maglite to Pirate Bay (Hardcover, New): Hans Henrik... National Developments in the Intersection of IPR and Competition Law - From Maglite to Pirate Bay (Hardcover, New)
Hans Henrik Lidgard
R3,106 Discovery Miles 31 060 Ships in 18 - 22 working days

This is the third volume in the series Swedish Studies in European Law, produced by the Swedish Network for European Legal Studies, a national network comprised of Swedish universities focusing on recent legal developments within European Union law. In this volume, Swedish researchers with specific interests in European Market law - intellectual property rights, competition, and marketing law - have joined forces to review recent Swedish legislation and case-law of particular European interest in national Swedish Courts or the Court of Justice of the European Union. The volume also includes comments on general EU developments from a Swedish perspective. The articles focus upon a number of significant recent developments, including an essay on a proposed reform to the Swedish Copyright Act, a report of the recent Swedish decision concerning the Mini-Mag, two different analyses of the future for illicit file sharing following the recent Pirate Bay litigation, and essays on refusal to supply and the new Unfair Commercial Practices Directive and its implementation in Sweden. The articles are original analytical contributions to doctrinal debates and questions.

Legal Challenges in the Global Financial Crisis - Bail-outs, the Euro and Regulation (Hardcover, New): Wolf-Georg Ringe, Peter... Legal Challenges in the Global Financial Crisis - Bail-outs, the Euro and Regulation (Hardcover, New)
Wolf-Georg Ringe, Peter M Huber
R3,349 Discovery Miles 33 490 Ships in 10 - 15 working days

The global financial and economic crisis which started in 2008 has had devastating effects around the globe. It has caused a rethinking in different areas of law, and posed new challenges to regulators and private actors alike. One of the emerging issues is the apparent eclipse of boundaries between different legal disciplines: financial and corporate lawyers have to learn how public law instruments can complement their traditional governance tools; conversely, public lawyers have had to come to understand the specificities of the financial markets they intend to regulate. While commentary on financial regulation and the global financial crisis abounds, it tends to remain within disciplinary boundaries. This volume not only brings together scholarship from different areas of law (constitutional and administrative law, EU law, financial law and regulation), but also from a variety of backgrounds (the academy, practice, policy-making) and a number of different jurisdictions. The volume illustrates how interdisciplinary scholarship belongs at the centre of any discussion of the economic crisis, and indeed regulation theory more generally. This is a timely exploration of cutting-edge issues of financial regulation.

Complicity in International Law (Hardcover): Dimitris Liakopoulos Complicity in International Law (Hardcover)
Dimitris Liakopoulos
R6,159 Discovery Miles 61 590 Ships in 18 - 22 working days

Complicity in International Law aims to analyze questions arising from a state’s complicity in conflict with another state or an international organization. On the basis of international legal provisions, a state that assists the illicit fact of another state or an international organization in turn commits an offense if it is aware of the main fact and is bound by the same obligation. International law offers adumbrates the outcome of a codification process undertaken by the International Law Commission. The practice and its consequences, and the reflections of the doctrine, have matured with regard to the original hypothesis. Several cases of participation in the unlawful conduct of others, for example in facilitating the illicit use of the armed force, or of financial support to states responsible for human rights violations, have been recorded since the period immediately following World War II. International doctrine has long shown great interest in the theme of competition of several subjects in an international illicit act. This is a new phenomenon, given that until recently the issue had been the subject of in-depth analysis in a small number of works, few of which have been monographic in nature. Complicity in International Law will address the issue comprehensively.

Collective Dismissal in the European Union: A Comparative Analysis - A Comparative Analysis (Hardcover): Roberto Cosio, Filippo... Collective Dismissal in the European Union: A Comparative Analysis - A Comparative Analysis (Hardcover)
Roberto Cosio, Filippo Curcuruto, Giovanni Mammone, Vincenzo Di Cerbo
R4,889 Discovery Miles 48 890 Ships in 18 - 22 working days
Environmental Law and Policy in the European Union and the United States (Hardcover, New): Randall Baker Environmental Law and Policy in the European Union and the United States (Hardcover, New)
Randall Baker
R2,808 R2,542 Discovery Miles 25 420 Save R266 (9%) Ships in 10 - 15 working days

Authorities in the fields of environmental and international law and policy, political science, environmental technology, and public administration compare and contrast the ways in which the United States and the European Union handle similar environmental issues. The contributors critically analyze the influence of culture and history on the way apparently "similar" developed democracies handle the same problems; they examine the center-state relationship as it applies to EU member countries in contrast to states within the United States; they look at the challenge of transboundary, international, and global environmental problems, and how these relate to the still-emerging geopolitical reconfigurations involved in such structures as NAFTA and the EU; and they examine how transnational resources are handled in the North American and EU contexts. Randall Baker has assembled leading experts who examine significant issues for policymakers and environmentalists in North America and Western Europe.

Criminal Liability of Political Decision-Makers - A Comparative Perspective (Hardcover, 1st ed. 2017): Frank Zimmermann Criminal Liability of Political Decision-Makers - A Comparative Perspective (Hardcover, 1st ed. 2017)
Frank Zimmermann
R4,498 Discovery Miles 44 980 Ships in 10 - 15 working days

This book is dedicated to a fundamental conflict in modern states: those persons holding public office are no more than ordinary citizens. Therefore, their activities must - as a matter of principle - be subject to full judicial control. But at the same time, democratically legitimated politicians need some discretion in their decision-making. Allegations of politicians committing criminal offences in office quickly attract a great deal of media attention. Even politicians themselves frequently use such allegations to discredit their political opponents. However, to date this topic has not been fully addressed on an academic level. This book is a first step in this direction. The individual contributions cover topics such as: "bad" political decisions that result in a waste of taxpayers' money corruption and conflicts of interest in political decision-making immunities and procedural obstacles to the effective prosecution of politicians abuse of criminal law and criminal proceedings in the political arena criminal liability for decisions taken in situations of state emergency the role of criminal law in public opinion. Leading experts examine these and other issues from a comparative perspective.

Constitutional Foundings in Northeast Asia (Hardcover): Kevin Y.L. Tan, Michael Ng Constitutional Foundings in Northeast Asia (Hardcover)
Kevin Y.L. Tan, Michael Ng
R3,184 Discovery Miles 31 840 Ships in 10 - 15 working days

This new book in the Constitutionalism in Asia series considers the idea of origins, and of change and continuity in terms of 'constitution-making', which is an on-going process in the Northeast Asian states. The book examines the drafting, nature, core values, and roles of the first modern constitutions during the founding of the 8 modern states/territories in Northeast Asia: China (1949), Taiwan (1947), Hong Kong SAR (1997), Macau SAR (1999), Japan (1889), North Korea (1948 and 1972), South Korea (1948), and Mongolia (1924). The collection provides: - an exploratory description of the process and substantive inputs in the making of the first constitutions of these nations/territories; - analysis of the internal and external (including intra-regional) forces surrounding the making of these constitutions; and - theoretical construction of models to conceptualise the nature and role of the first constitutions (including constituent documents) in the founding of the modern nation-states/territories and their subsequent impact on state-building in the region.

Constitutionalising Secession (Hardcover, New): David Haljan Constitutionalising Secession (Hardcover, New)
David Haljan
R3,375 Discovery Miles 33 750 Ships in 10 - 15 working days

Constitutionalising Secession proceeds from the question, 'What, if anything, does the law have to say about a secession crisis?' But rather than approaching secession through the optic of political or nationalist institutional accommodation, this book focuses on the underpinnings to a constitutional order as a law-making community, underpinnings laid bare by secession pressures. Relying on the corrosive effects of secession, it explores the deep structure of a constitutional order and the motive forces creating and sustaining that order. A core idea is that the normativity of law is best understood, through a constitutional optic, as an integrative, associative force. Constitutionalising Secession critically analyses conceptions of constitutional order implicit in the leading models of secession, and takes as a leading case-study the judicial and legislative response to secession in Canada. The book therefore develops a concept of constitutionalism and law-making - 'associative constitutionalism' - to describe their deep structure as a continuing, integrative process of association. This model of a dynamic process of value formation can address both the association and the disassociation of constitutional systems.

Taxation and Development - A Comparative Study (Hardcover, 1st ed. 2017): Karen B. Brown Taxation and Development - A Comparative Study (Hardcover, 1st ed. 2017)
Karen B. Brown
R5,118 Discovery Miles 51 180 Ships in 10 - 15 working days

This volume examines the tax systems of some twenty countries to determine whether their tax laws are used to support growth and development across borders in lower-income and poor countries. Given the critical economic development needs of poorer countries and the importance of stability in these regions to the security of populations throughout the world, the use of a country's tax laws to support investment in the developing world gains crucial significance. This book explores whether international standards promoting the fundamental values of the major tax systems of the world accommodate incentives for these nations. In addition, it analyzes the way in which adoption of principles by higher income nations to protect their own revenue bases has a spill-over effect, impairing the ability of developing countries to sustain their economies. Following an introduction that synthesizes worldwide trends, the volume contains separate chapters for a variety of countries detailing the underlying goals and values of each system and the way in which the decision to employ (or not employ) incentives accommodates those ends. The chapters include reports for: Australia, Belgium, Brazil, Croatia, Czech Republic, France, Hong Kong, Israel, Italy, Japan, the Maldives, the Netherlands, Poland, Portugal, South Africa, Uganda, United Kingdom, United States, and Venezuela. The volume memorializes the work of the General Reporter and National Reporters at the Taxation and Development session of the 19th Congress of the International Academy of Comparative Law held in July, 2014, in Vienna, Austria.

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