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Books > Law > Laws of other jurisdictions & general law > Financial, taxation, commercial, industrial law
In the last couple of decades the national administrative law of the Member States has been influenced by case law from the Court of Justice of the European Union (CJEU). One of the main objectives of this research is to examine this influence and more specifically the influence of EU law on cooperation between public authorities. The present work examines how and to what extent EU (public procurement) law has an influence on the way a public authority organises and discharges its public service tasks. The object of this book is limited to cooperative agreements (public contracts and service concessions) concluded between public authorities as a means to organise or discharge public service tasks. Public authorities and private enterprises should be made aware as far as possible of the potential impact of EU law on certain types of cooperative agreements. This knowledge will prevent situations where the public authorities are post facto confronted with lawsuits that might force them to withdraw completely from cooperative associations that are already underway. It also enables private enterprises to be aware that in this context they may benefit from an open market. The book gives lawyers and practitioners in the field the most actual theoretical and practical background on the subject.
This title is not merely a new edition, but a complete rewrite. It provides the reader with a thorough understanding of international income tax aspects from a South African perspective. Topics generally regarded as highly complex are dealt with in a practical way, and illustrated by relevant examples. These topics include: controlled foreign companies; foreign dividends; exchange controls; tax havens; intermediate holding companies; double-taxation agreements. Some features of this title include: a discussion of the 2010 Update to OECD Model Tax Convention and Commentaries as well as the 2010 SA Legislative amendments; a rewritten chapter on Trusts; a substantially expanded bibliography. Five new chapters added on: Taxation of individuals; Taxation of Companies and Dividends; Taxation of Partnerships; Cross-border VAT; and Interpretation of Statutes.
This important book provides a comprehensive analysis of good-fit and home-grown approaches for advancing business and human rights norms across Africa. It explores the latest developments in law, regulations, policies, and governance structures across the continent, focusing on key legal innovations in response to human rights impacts of business operations and activities. Featuring contributions from expert scholars and practitioners, the book provides a complete survey of the multifarious regulatory and institutional gaps that limit the coherent development and application of business and human rights law and practice at national and regional levels in Africa. Chapters discuss practical barriers to effective implementation, how such barriers could be addressed through innovative approaches, and the local contexts for the implementation of the United Nations Guiding Principles on Business and Human Rights in Africa. Thematic sections offer conceptual and theoretical reflections on how African countries can effectively mainstream human rights standards and considerations into all aspects of development planning and decision-making. Business and Human Rights Law and Practice in Africa will be a key resource for academics, practitioners, policy makers and students in the fields of governance, human rights, corporate law and public international law, who are interested in responsible and rights-based business practices in Africa. The guidance and rules provided for integrating human rights into project design and implementation will also be useful for corporate bodies and financial institutions.
Elgar Advanced Introductions are stimulating and thoughtful introductions to major fields in the social sciences, business, and law, expertly written by the world's leading scholars. Designed to be accessible yet rigorous, they offer concise and lucid surveys of the substantive and policy issues associated with discrete subject areas. This Advanced Introduction provides a succinct overview of the principles and rules that guide international food law. Neal D. Fortin explores how the globalisation of food supply chains has impacted international food law, making it a pressing concern for contemporary lawmakers. Exploring the maintenance of standards, rules and laws, alongside issues in relation to economics, trade agreements, and free-trade, this comprehensive book provides insight into the future of international food law. Key Features: Offers a historical overview of international food law, covering the key basic concepts Provides insights into key international trade agreements, agencies, and food safety controls Provides guidance on techniques for comparing and understanding the food law of different regions Incisive and accessible, this Advanced Introduction offers invaluable discussion of the major issues in the field for international law scholars, particularly those focusing on food law. It will also be a beneficial read for government officials involved in international trade and lawyers who deal with international food law looking for a better understanding of the history and key components of the topic.
This cutting-edge book provides a thorough analysis of the transposition of the rules of the EU Damages Directive, examining their impact on the enforcement of competition law and the victim's right to full compensation. It also studies the possible consequences of an anticipated rise in civil damages actions in Europe and how this, in turn, may alter the effectiveness of the enforcement system. Applying insights from an economic analysis of law, Philipp Kirst investigates the effectiveness of the measures prescribed by the Directive that are intended to overcome the potential negative effects of increased private enforcement of competition law, offering concrete legislative proposals to combat these. Kirst focuses on three aspects that are crucial to achieving the Directive's main objectives: the EU leniency programme, the sanctioning methodology, and the allocation of civil liability among joint infringers. Furthermore, the book offers policy recommendations to reconcile both an effective enforcement regime and compensation of victims. Provoking debate on the ways in which a more integrated enforcement regime could be created, this book will be a crucial text for academics in the fields of competition and antitrust law and European law and economics. It will also be a key reference point for practitioners and enforcement agencies.
This incisive Research Handbook identifies and assesses the emerging trends in competition enforcement, investigating how such changes impact the enforcement approach of competition authorities and the behaviour of companies in an ever-evolving business and regulatory environment. Insightful contributions from experts in the field of competition enforcement law cover anticompetitive agreements, unilateral conduct, and merger control, as well as exploring topics such as algorithmic collusion, market power and data, big data, industrial policy, consumer welfare, common ownership, and competition enforcement in digital platforms. Combining academic, practitioner, and enforcer perspectives, this expansive Handbook sheds light on topical developments concerning competition enforcement, representing an expansion of existing enforcement practices. The Handbook concludes by considering how competition authorities could address the proliferating competition enforcement challenges arising from the appearance of new markets, novel business models, and technological developments. Bringing together unique perspectives on new trends affecting competition enforcement, this timely Handbook will prove invaluable to law firms with an international competition or merger law practice, as well as to economic consultants and competition and regulatory authorities. Comprehensive and accessible, its analysis of the latest developments and perspectives in competition enforcement establish the Handbook as essential reading material for scholars of law and business across the globe.
Exploring the considerable qualitative research conducted by the Judicial Cooperation in Economic Recovery (JCOERE) Project, this book provides a rich analysis of the questions surrounding the contrasting legal traditions and cultures within the European framework. Building on existing research, this book analyses the EU Directive (2019) harmonising 'preventive restructuring' law in a number of member states of the EU. Embodying a modern approach to business failure involving radical concepts, it examines the imposition of a stay or moratorium, the process of agreeing a compromise of existing debt through cram-down and final approval, and ultimately financing the rescued business into the future. These concepts are considered in addition to the obligations imposed on courts through EU Regulation (2015) to cooperate in cross-border litigation in insolvency generally. Chapters also provide a critical analysis of legal texts and commentary, studying the development of the Preventive Restructuring Directive (PRD) and domestic preventive restructuring processes. Critically considering the legal initiatives affecting business rescue within a broader EU legal context, this book will be an insightful read for EU policy-makers and insolvency lawyers and practitioners. Academics and researchers with an interest in European law and EU integration will also benefit from this comprehensive book.
This revised and updated Research Handbook on European State Aid Law brings together established academics and practitioners to provide a wide-ranging coverage of the field. Incorporating political science, economics and the law in its analysis, it provides a strong overview of the salient issues in State aid law and policy. Chapters address the significance of State aid to various aspects of the political and legal systems of the Member States, including taxation, the financial sector, and the interplay between EU rules on State aid, free movement and public procurement. The Research Handbook further examines the application of the State aid rules to major sectors of the EU economy and introduces brand new themes for State aid analysis, such as arbitration, social services and the impact of Brexit. Featuring theoretical explorations and empirical studies, this Research Handbook will be crucial reading for scholars and researchers of EU State aid law, especially those searching for new avenues of research. It will also be a useful reference point for officials in national governments and the European Commission who are engaged in the State aid approval process. Judges hoping to expand their knowledge of EU State aid law and policy will also benefit from this insightful Research Handbook.
Novel Beings is a forward-looking exploration into the divide between proactive and reactive regulatory approaches to the cross-section of biotechnology and artificial intelligence (AI) research. Addressing an innovative area of academic study, Novel Beings questions how this research, which has the potential to create new forms of morally valuable life, could be regulated. This fascinating book examines the promises and perils of conflicting approaches to regulating emerging technologies in the unique context of this probable challenge for law and society. An impressive, and multidisciplinary, selection of expert contributors offer considerations vital to any attempt to address these issues before they become impossible to prevent or rectify. Chapters explore technologies such as genomics, synthetic biology and neurotechnologies, as well the profusion of 'expert systems' - algorithms and simple AI that interweave through everyday life, from smart assistants, to the financial markets, to social media. David Lawrence and Sarah Morley also discuss the global challenges for society and the laws regarding the status of these technological beings, their protections and obligations. This book will appeal to researchers and academics who are interested in the regulation of emerging technology. It will also provide a beneficial new resource for scholars and postgraduate students studying emerging technology in different fields, such as law, bioethics and philosophy.
Setting out the current rules on legal professional privilege (LPP), with specific attention to their relevance in EU competition investigations, this comprehensive book analyses the practice of LPP by the European Commission and its interpretations in the European Courts. It also compares this to practice in the EU Member States, as well as other jurisdictions including Japan, the UK, and the US. Key Features: An overview of the history of LPP Discussions on the practice of LPP in the EU and globally Commentary on the relevant case law of the EU courts in relation to LPP in EU competition investigations Analysis of LPP in competition investigations in the EFTA countries, EU Member States, and other jurisdictions This book will be an essential resource for competition practitioners – both private practitioners and in-house counsel – as well as officials at the Commission and at the competition authorities and enforcement agencies.
This comprehensive Commentary provides an in-depth analysis of each of the 31 UN Guiding Principles on Business and Human Rights, as well as the 10 Principles for Responsible Contracts. It engages in both a legal and contextual examination of the Principles alongside their application to real world practices at both the domestic and international levels. Key Features: One of the first detailed considerations of each of the Principles for Responsible Contracts Contributions from more than 40 leading international academics and practitioners in the field Discussion of legal and regulatory instruments as well as case law emanating from the Principles Offers information on interpreting, analysing, and using the UNGPs and the Principles for Responsible Contracts in a centralized accessible format. Practitioners, including government officials, who are responsible for corporate governance and human rights issues will find this Commentary invaluable for its systematic analysis of the obligations of both States and corporations. It will also be of interest to academics and those working for NGOs in the area of business and human rights, as well as businesses themselves looking to incorporate sustainability initiatives into their corporate practices.
This second edition of Understanding the Employment Equity Act has been updated to include legislative amendments and developments in the case law since the publication of the popular first edition in 2009. Understanding the Employment Equity Act deals wi
In this timely Research Agenda, Barry Rider has assembled a cast of internationally renowned experts to identify the most pressing questions and issues around financial crime, helping to inform our understanding of how best to protect our economies and financial institutions. The book begins by considering what is meant by the term financial crime, addressing how and to whom it causes harm, the ways in which we might evaluate its incidence and impact, and the increasing relevance of measures designed to disrupt economically motivated criminals. Chapters explore the various factors that have led to the rise of financial crime in recent decades, from advances in technology to the practical issues in effective prevention and interdiction. Bringing together an array of perspectives from experts in law, criminology, and regulation and compliance, the book ultimately advances multiple agendas for future research to enhance our understanding of financial crime and better promote its prevention, containment, and management. This incisive Research Agenda will be an invaluable resource for scholars of law, criminology, management studies, and compliance and risk. Its practical insights will also benefit criminal and regulatory lawyers, as well as legislators and researchers involved in the protection of their economies and financial institutions against financial crime.
Elgar Advanced Introductions are stimulating and thoughtful introductions to major fields in the social sciences, business and law, expertly written by the world's leading scholars. Designed to be accessible yet rigorous, they offer concise and lucid surveys of the substantive and policy issues associated with discrete subject areas. Covering all aspects of federal securities law, this Advanced Introduction provides an excellent understanding of how U.S. securities regulation works, particularly as this emerging area of law becomes more prevalent for those working or involved in general corporate and commercial practices. It examines the definition of securities and how modern investment opportunities may be subject to this regulation as well as more traditional forms such as stocks or bonds. Key Features: Providing up to date information on the latest developments in securities law Presenting complex material in a clear and comprehensive format and defining key concepts Thoroughly reviewing significant Supreme Court cases, alongside the noteworthy statues and Securities and Exchange Commission Rules This informative book will be invaluable reading for practitioners and others engaged in the business and securities world looking for a detailed overview of U.S. securities law. It will also be a useful resource for lawyers, scholars, and policy advisors.
This important book analyses recurring issues within financial services regulation relevant to the use of technology, at a time when competition is moving towards greater use of technology in the financial services sector. Iain Sheridan assumes no advanced knowledge of computers and related technology topics, but where necessary encapsulates the essential aspects to offer a comprehensive yet accessible guide to the regulation of finance and technology. Key features include: Cutting-edge coverage of topics within technology Drawing together the different strands of financial regulation and technology Succinctly encapsulating the essence of complex topics, including machine learning, artificial intelligence, intellectual property and quantum computing Furthering readers' understanding of the key case law, regulation, authoritative financial services regulator guidance and international standards governing these specific themes. Financial Regulation and Technology will be crucial reading for legal counsel and compliance officers in asset managers, banks, platforms and FinTech SMEs looking to consolidate their knowledge of financial regulation and technology issues.
This thought-provoking book combines analysis of international commercial and investment treaty arbitration to examine how they have been framed by the twin tensions of "in/formalisation" and "glocalisation". Taking a comparative approach, the book focuses on Australia and Japan in their attempts to become regional hubs for international arbitration and dispute resolution services in the increasingly influential Asia-Pacific context as well as a global context. Interweaving historical, empirical and doctrinal research from over two decades of work in the field, Luke Nottage provides an interdisciplinary perspective on the shifting state of arbitration over this period. Chapters incorporate empirical findings on topics such as case disposition times for arbitration-related court proceedings, media coverage of arbitration and Arb-Med patterns in Japanese arbitrations. The book also makes normative arguments for more concerted bilateral and regional efforts to maintain global approaches and to encourage renewed informalisation in international arbitration. This book will be an invaluable read for both scholars and practitioners of international commercial arbitration and dispute resolution, particularly those in or involved with the Asia-Pacific region. Government policy-makers and investment treaty negotiators will also find its insights useful.
The Research Handbook on Private Enforcement of Competition Law in the EU provides wide-ranging coverage of a key aspect of competition law enforcement which is undergoing constant and rapid growth in significance. The Handbook examines the private enforcement of competition law across the EU and beyond, shedding light on pertinent and underlying issues. This Research Handbook brings different perspectives into the dialogue, curating contributions from judges, academics and practitioners. As a whole, the Handbook delivers a deft exploration of strategies to successfully enforce rights across the EU and encompasses discussion and scrutiny of legal instruments, institutional developments, key litigation issues and judicial practice. It delivers contemporary and comparative reflection on developments in practice, including the impact of the Antitrust Damages directive, and the impact of a range of CJEU case-law. Organised into three main sections covering general issues, key aspects relating to private enforcement, and the experience of enforcement in key jurisdictions, this rigorous and engaging Research Handbook will be an invaluable resource for scholars, advanced students and practitioners.
This insightful book provides readers with a practical and theoretical explanation of the ways in which the new, tailor-made Innovation Partnership Procedure can be used throughout all Member States in the European Union. Pedro Cerqueira Gomes argues that innovation is a crucial policy of the EU that must be extended to public procurement. With a focus on the Procurement Directive for the public sector (Directive 2014/24/EU), the author explores the ways in which this new EU legislative framework has succeeded in transforming this legal subject into a driver of innovation. The author explains and analyses in detail the fundamental characteristics of the Innovation Partnership Procedure, while also investigating whether the EU will be capable of increasing the levels of innovation procurement in public sectors of all Member States. Issues and elements of the procedure that can be viewed as challenges of the EU harmonisation process are also considered throughout. Thought-provoking and thorough, EU Public Procurement and Innovation will be a key resource for practitioners, lawyers and consultants in all Member States looking to better understand how to use the Innovation Partnership Procedure within the EU law and legal framework.
This extensively revised and updated third edition of EU Internet Law offers a state of the art overview of the key areas of EU Internet regulation, as well as a critical evaluation of EU policy-making and governance in the field. It provides an in-depth analysis of the ways in which relevant legal instruments interact, as well as comparative discussions contrasting EU and US solutions. Examining the constitutional context within which the Internet is regulated, and the policies that have informed this regulation over the years, Andrej Savin explores recent policy documents on illegal and harmful content online, communications on platforms and the 2020 Digital Single Market strategy, as well as further developments in the case law of the Court of Justice of the European Union. He also investigates key issues such as electronic commerce, jurisdiction, content regulation, intellectual property, consumer protection, criminal regulation, and recent developments in GDPR. This third edition of EU Internet Law will be a crucial read for academics, students, and practitioners working at the intersections of the Internet, technology, and commercial, economic and information law across the EU and beyond. |
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