This title is part of UC Press's Voices Revived program, which commemorates University of California Press's mission to seek out and cultivate the brightest minds and give them voice, reach, and impact. Drawing on a backlist dating to 1893, Voices Revived makes high-quality, peer-reviewed scholarship accessible once again using print-on-demand technology. This title was originally published in 1950.

These are papers from the 10th Cambridge Tax Law History Conference, which took place in July 2020. The papers fall within the following basic themes: - UK tax administration issues - UK tax reforms in the 20th century - History of tax in the UK - The UK's first double tax treaty - The 1982 Australia-US tax treaty - The legacy of colonial influence - Reform of Dutch excises, and - Canadian tax avoidance.

This book assesses the role of the doctrine of insurable interest within modern insurance law by examining its rationales and suggesting how shortcomings could be fixed. Over the centuries, English law on insurable interest - a combination of statutes and case law - has become complex and unclear. Other jurisdictions have relaxed, or even abolished, the requirement for an insurable interest. Yet, the UK insurance industry has overwhelmingly supported the retention of the doctrine of insurable interest. This book explores whether the traditional justifications for the doctrine - the policy against wagering, the prevention of moral hazard and the doctrine's relationship with the indemnity principle - still stand up to scrutiny and argues that, far from being obsolete, they have acquired new significance in the global financial markets and following the liberalisation of gambling. It is also argued that the doctrine of insurable interest is an integral part of a system of insurance contract law rules and market practice. Rather than rejecting the doctrine, the book recommends a recalibration of insurable interest to afford better pre-contractual transparency to a proposer as to the suitability of the policy to his or her interest in the subject-matter to be insured. Providing a powerful defence for the retention of insurable interest, this book will appeal to both academics and practitioners working in the field of insurance law.

"At the end of the Trail of Tears there was a promise," U.S. Supreme Court Justice Neil Gorsuch wrote in the decision issued on July 9, 2020, in the case of McGirt v. Oklahoma. And that promise, made in treaties between the United States and the Muscogee (Creek) Nation more than 150 years earlier, would finally be kept. With the Court's ruling, the full extent of the Muscogee (Creek) Reservation was reaffirmed-meaning that 3.25 million acres of land in Oklahoma, including part of the city of Tulsa, were recognized once again as "Indian Country" as defined by federal law. A Promise Kept explores the circumstances and implications of McGirt v. Oklahoma, likely the most significant Indian law case in well over 100 years. Combining legal analysis and historical context, this book gives an in-depth, accessible account of how the case unfolded and what it might mean for Oklahomans, the Muscogee (Creek) Nation, and other tribes throughout the United States. For context, Robbie Ethridge traces the long history of the Muscogee (Creek) Nation from its inception in present-day Georgia and Alabama in the seventeenth century; through the tribe's rise to regional prominence in the colonial era, the tumultuous years of Indian Removal, and the Civil War and allotment; and into its resurgence in Oklahoma in the twentieth and twenty-first centuries. Against this historical background, Robert J. Miller considers McGirt v. Oklahoma, examining important related cases, precedents that informed the Court's decision, and future ramifications-legal, civil, regulatory, and practical-for the Muscogee (Creek) Nation, federal Indian law, the United States, the state of Oklahoma, and Indian nations in Oklahoma and elsewhere. Their work clarifies the stakes of a decision that, while long overdue, raises numerous complex issues profoundly affecting federal, state, and tribal relations and law-and will continue to do so for the foreseeable future.

This title is part of UC Press's Voices Revived program, which commemorates University of California Press's mission to seek out and cultivate the brightest minds and give them voice, reach, and impact. Drawing on a backlist dating to 1893, Voices Revived makes high-quality, peer-reviewed scholarship accessible once again using print-on-demand technology. This title was originally published in 1959.

This astute and comprehensive book provides in-depth analysis of the space sector with an 'insurance as governance' approach. Chapters highlight and examine the key aspects of this important subject including space tourism, risk mitigation and insurance requirements. Considering the role of space insurers working across national boundaries, this book addresses the ability of insurers to fill an existing regulatory void and describes the actions they can take to improve their capability to execute that governance function. The author also gives a fresh and contemporary insight into topics such as the influences of international space law, international air law and US domestic space law. Insightful and discerning, Space Insurance and the Law is ideal for space insurance professionals and those with an interest in space entrepreneurship, international space law and the commercial space industry.

Following many months of debate and lobbying, the new Bills of Exchange Amendment Act became law on 1 March 2001. This Act seeks to amend the Bills of Exchange Act in order to simplify and clarify the law relating to cheques and to accommodate the advances of technology, as well as to reduce the high incidence of cheque fraud. The Commentary deals specifically with each amendment, and gives a clear analysis of its legal effect.;(Supplement to the Handbook on the Law of Negotiable Instruments - 2nd ed, 1997)

This book focuses on the building of a crypto economy as an alternative economic space and discusses how the crypto economy should be governed. The crypto economy is examined in its productive and financialised aspects, in order to distil the need for governance in this economic space. The author argues that it is imperative for regulatory policy to develop the economic governance of the blockchain-based business model, in order to facilitate economic mobilisation and wealth creation. The regulatory framework should cater for a new and unique enterprise organisational law and the fund-raising and financing of blockchain-based development projects. Such a regulatory framework is crucially enabling in nature and consistent with the tenets of regulatory capitalism. Further, the book acknowledges the rising importance of private monetary orders in the crypto economy and native payment systems that do not rely on conventional institutions for value transfer. A regulatory blueprint is proposed for governing such monetary orders as 'commons' governance. The rise of Decentralised Finance and other financial innovations in the crypto economy are also discussed, and the book suggests a framework for regulatory consideration in this dynamic landscape in order to meet a balance of public interest objectives and private interests. By setting out a reform agenda in relation to economic and financial governance in the crypto economy, this forward-looking work argues for the extension of 'regulatory capitalism' to this perceived 'wild west' of an alternative economic space. It advances the message that an innovative regulatory agenda is needed to account for the economically disruptive and technologically transformative developments brought about by the crypto economy.

These are the papers from the ninth Cambridge Tax Law History Conference, held in July 2018. In the usual manner, these papers have been selected from an oversupply of proposals for their interest and relevance, and scrutinised and edited to the highest standard for inclusion in this prestigious series. The papers fall within five basic themes. Four papers focus on tax theory: Bentham; social contract and tax governance; Schumpeter's 'thunder of history'; and the resurgence of the benefits theory. Three involve the history of UK specific interpretational issues: management expenses; anti-avoidance jurisprudence; and identification of professionals. A further three concern specific forms of UK tax on road travel, land and capital gains. One paper considers the formation of HMRC and another explains aspects of nineteenth-century taxation by reference to Jane Austen characters. Four consider aspects of international taxation: development of EU corporate tax policy; history of Dutch tax planning; the important 1942 Canada-US tax treaty; and the 1928 UN model tax treaties on tax evasion. Also included are papers on the effects of WWI on New Zealand income tax and development of anti-tax avoidance rules in China.