This volume considers the theme of the protection of the user in the field of information technology, and more specifically in relation to software licences, electronic information services and Internet access services. Litigation in IT usually stems from the users' feeling that their expectations have been frustrated at performance. When dealing with such cases, the courts seem to increasingly take the objective of user protection into account. How is this protection implemented? Is this trend generally desirable? Is this judicial protection excessive? What are the constraints met by IT providers that should be taken into account in litigation? How can the user's position be improved? "User Protection in IT Contracts" extensively presents the reasons why, and the ways in which national courts may decide a case in favour of the user. Many practical issues are considered in this respect. Which factors appear relevant to deal with liability claims in IT? Are exemption clauses always enforceable? What are the implications of information duties for IT providers? How can general conditions be safely incorporated to a contract? What is the validity of shrinkwrap licences? Is it safe to rely on an entire-agreement clause? This book exhaustively reviews these issues in English, Dutch and French law.

In return for the outstanding service rendered over many years by Frans Vanistendael, forty-five of the world's notable taxation experts have prepared a festschrift in his honour. As scholar, teacher, advisor, and administrator, Professor Vanistendael (now emeritus) has played a role of great importance in the growth of our knowledge of taxation, and particularly in the development of EC taxation law. Although discussion of the vital issues clustered around European taxation predominate in these thousand pages, many of the essays deal incisively with other areas of the field where Professor Vanistendael has left his mark, such as international tax systems, VAT theory, and cross-border tax arrangements. The authors include scholars, jurists, and leading taxation officials from a number of jurisdictions and international organisations, all of whom share gladly in this incomparable publishing venture. Their offering is a true tribute. In building on the foundations laid by Professor Vanistendael's many insights, these essays manifest the breadth of his scholarship and the depth of his commitment to the advancement of his chosen field. The result is a book that not only offers a stimulating, in-depth and useful insight into the many complexities, intricacies, and critical issues of taxation in today's world, but also opens the way for further elaborations of Frans Vanistendael's signal achievements.

Competition policies have long been based on a scholarly tradition focused on static models and static analysis of industrial organisation. However, recent developments in industrial organisation literature have led to significant advances, moving beyond traditional static models and a preoccupation with price competition, to consider the organisation of industries in a dynamic context. This is especially important in the field of information and communication technology (ICT) network industries where competition centres on network effects, innovation and intellectual property rights, and where the key driver of consumer benefit is technological progress. Consequently, when an antitrust intervention is contemplated, a number of considerations that arise out of the specific nature of the ICT sector have to be taken into account to ensure improved consumer welfare. This book considers the adequacy of existing EU competition policy in the area of the ICT industries in the light of the findings of modern economic theory. Particular attention is given to the implications of these dynamic markets for the competitive assessment and treatment of the most common competitive harms in this area, such as non-price predatory practices, tying and bundling, co-operative standard setting, platform joint ventures and co-operative R&D.

Comprehensive, authoritative, and reader-friendly, market-leader BUSINESS LAW: TEXT AND CASES - Commercial Law for Accountants delivers an ideal blend of classic "black letter law" and cutting-edge coverage of contemporary issues and cases. Today, BUSINESS LAW - Commercial Law for Accountants, 14E continues to set the standard for excellence. The text offers a strong student orientation that makes the law accessible, interesting, and relevant. The cases, content, and features are thoroughly updated to represent the latest developments in business law. Cases range from precedent-setting landmarks to important recent decisions. Ethical, global, e-commerce, digital, and corporate themes are integrated throughout this edition with new features, such as new Digital Updates that demonstrate how digital progress is affecting the law. Specific text features that students will find particularly helpful include: NUMBERED EXAMPLES and CASE IN POINTS, SAMPLE ANSWERS, NEW STUDENT-FRIENDLY CONCEPT SUMMARY DESIGN, and EXHIBITS.

BUSINESS LAW: TEXT AND CASES--AN ACCELERATED COURSE delivers a concise, authoritative treatment of business law topics typically covered in a one-semester business law course. The text also provides an ideal blend of classic black-letter law and cutting-edge coverage of contemporary issues and cases. The text's strong student orientation makes the law accessible, interesting, and relevant, and the cases, content, and features represent the latest developments in business law. An excellent assortment of included cases ranges from precedent-setting landmarks to important recent decisions. In addition, numerous features and exercises help students master the material and apply what they have learned to real-world issues. Ethical, global, e-commerce, digital, and corporate themes are integrated throughout; for example, new Digital Update features affecting the law are included throughout this edition. Specific text features that students will find valuable include: NUMBERED EXAMPLES, CASE IN POINTS, SAMPLE ANSWERS, NEW STUDENT-FRIENDLY CONCEPT SUMMARY DESIGN, and EXHIBITS.

This book is a comparative study of the tax systems of Germany and Japan. It is a considerably expanded version of Iizuka's previous monograph, Veritable Bookkeeping Records, which was important enough a contribution to comparative tax studies that it was serialized and published in twenty-six parts over three years ('79-'82) in the Japan Society of Accounting's journal, "Accounting."

The present volume includes a good deal of new, revised and updated material not included in the first monograph. Here Iizuka boldly puts forward counterarguments to the opinions of several hundred Japanese, European and North American scholars. One of his chief messages is that Japan needs to look to Germany, to the United States and to other EC nations for guidance in developing fairer accounting principles.

The eminent legal scholar James Willard Hurst's sociological analysis of the relation between law and private business in relation to society at large Hurst argues that law and business support the same goals of efficiency and humanity, and examines their interrelationship toward that end in terms of ethical issues related to public policy, money supply, the impact of incremental change, inflation and deflation, monopoly and competition, and other economic factors. Based on Hurst's lectures at The University of Wisconsin in April, 1981. James Willard Hurst 1910-1997] is widely recognized as the father of modern American legal history. He taught at University of Wisconsin Law School. A prolific scholar and writer, Hurst's major works include The Growth of American Law: The Law Makers (1950), Law and The Conditions of Freedom in The Nineteenth-century United States (1956), Law and Economic Growth: The Legal History of the Wisconsin Lumber Industry 1835-1916 (1964), Law and Social Process in U.S. History (1960) and Law and Social Order in the United States (1977). CONTENTS Introduction: The Market, the Law, and Challenges of Scarcity Chapter 1 Law and the Constitution of the Market Chapter 2 The Market in Social Context Chapter 3 Bargaining through Law and through Markets Notes Sources Cited Index

This book investigates whether legal reforms intended to create a market-friendly regulatory business environment have a positive impact on economic and financial outcomes. After conducting a critical review of the legal origins literature, the authors first analyze the evolution of legal rules and regulations during the last decade (2006-2014). For that purpose, the book uses legal/regulatory indicators from the World Bank's Doing Business Project (2015). The findings indicate that countries have actively reformed their legal systems during this period, particularly French civil law countries. A process of convergence in the evolution of legal rules and regulations is observed: countries starting in 2006 in a lower position have improved more than countries with better initial scores. Also, French civil law countries have reformed their legal systems to a larger extent than common law countries and, consequently, have improved more in the majority of the Doing Business indicators used. Second, the authors estimate fixed-effects panel regressions to analyze the relationship between changes in legal rules and regulations and changes in the real economy. The findings point to a lack of systematic effects of legal rules and regulations on economic and financial outcomes. This result stands in contrast to the widespread belief that reforms aiming to strengthen investor and creditor rights (and other market-friendly policies) systematically lead to better economic and financial outcomes.

Departing from an International Relations perspective, this book inquires how industry self-regulation affects the role of international law in governing global banks. It provides case studies of the Wolfsberg Principles and the Equator Principles.

This volume covers the development of bank supervisory standards for an emerging Chinese Economic Circle (CEC) in which the People's Republic of China, Taiwan and Hong Kong form an informal interdependent relationship through their significant and increasing inter-investment and inter-trade activities. The PRC, Taiwan and Hong Kong have all embarked on definitive plans to liberalize the regulation of their respective banking industries and to develop Shanghai, Taipei and Hong Kong into major regional financial centres. The author suggests that in order to do this successfully, it is necessary that the "core value" of prudential supervision, which is based on banking standards from the UK, USA, EU and the Basle Committee, is fully integrated into Chinese banking law and practice. The author concludes that banking supervision in the CEC should be conferred with a wide degree of discretionary power to take the necessary measures to preserve this "core value" of prudential supervision. The book should be of prime interest to academics and practitioners in the field of banking law, particularly those with a special interest in the Asia-Pacific region.

Unlike other labor law and management books, Blackard's comprehensive new work not only examines legal, strategic human resources management, change management, and related labor/management relations issues, but also offers easily grasped and applied methods for addressing all of these issues. Labor relations should be a fully integrated part of a systemic approach to human resource management, argues Blackard. He challenges the feasibility of ad hoc programs and labor/management partnerships, but encourages collaboration within the context of both parties' interests and roles. His book provides a philosophy and set of practices to manage change and improve the labor/management relationship in the unionized workplace.

Companies with poor union relationships rarely have union problems; they have management problems. The crux is that managing change is a special challenge. To help executives address the challenge, Blackard first reviews the state of labor relations and discusses key differences between managing change in union and non-union settings. He presents a philosophy based on collaboration of countervailing interests and an integrated model for change management that is uniquely applicable in unionized workplaces. He then discusses the application of management practices based on such concepts as organizational learning, systems theory, trust, power, mutual gains negotiations, and supplemental teams that support the countervailing collaboration concept. By seeing labor relations as part of a broader human resource management system, one can identify and better understand many of the questions that inevitably rise when faced with the need for rapid and often drastic change.

Doing business over the Internet may raise a wide array of legal questions that can be crucial to the commercial success of the venture. e-Business Law of the European Union contains the text of the EU legislation which is of particular relevance to e- business, covering a broad spectrum of legal issues such as data protection, distance selling, electronic signatures, liability of online intermediates, electronic money, applicable law and jurisdiction in international disputes. This publication combines the regulatory initiatives of the various directorates-general of the European Commission (which may also be found on their websites) in one convenient hardcopy volume, making it an essential reference book to any lawyer, business-executive or law student dealing with the legal aspects of e-business. The source materials selected for this publication are explained briefly in a short introductory chapter for those readers not already familiar with this exciting and dynamic subject matter. This volume was put together by lawyers from various European offices of Allen & Overy who are part of Allen & Overy's cross-border CMT Group (Communications, Media & Technology). The CMT Group's truly international footprint, integrated approach and vast experience in each of the CMT sectors has made Allen & Overy one of the leading legal names in the field of e-business and ICT.

This is the twelfth in a series on EU Competition Law and Policy produced by the Robert Schuman Centre of the European University Institute in Florence. The volume reproduces the written contributions and transcripts in connection with a roundtable debate which examined the EU's enforcement policy as regards the abuse of a dominant position under Article 82 EC. The workshop participants included: senior enforcement officials and policy makers from the European Commission, from the national competition authorities of certain EU Member States and from the US Department of Justice and Federal Trade Commission; and renowned international academics, legal practitioners and professional economists. In an intense, intimate environment, this group of experts debated a number of legal and economic issues structured according to three broad lines of discussion: 1) comparisons of the concept of monopolization under Section 2 of the Sherman Act with that of abuse of dominance under Article 82 EC; 2) a reformed approach to exclusionary unilateral conduct; and 3) exploitative unilateral conduct and related remedies.

In the minds of some, complying with the U.S. Foreign Corrupt Practices Act and related laws is easy: 'you just don't bribe.' The reality, as sophisticated professionals should know, is not so simple. This book is for professionals across various disciplines who can assist in risk management and want to learn strategies for minimizing risk under aggressively enforced bribery laws. Written by a leading expert with real-world practice experience, this book elevates knowledge and skills through a comprehensive analysis of all legal authority and other relevant sources of information. It also guides readers through various components of compliance best practices from the fundamentals of conducting a risk assessment, to effectively communicating compliance expectations, to implementing and overseeing compliance strategies. With a focus on active learning, this book allows readers to assess their acquired knowledge through various issue-spotting scenarios and skills exercises and thereby gain confidence in their specific job functions. Anyone seeking an informed and comprehensive understanding of the modern era of enforcement of bribery laws and related risk management strategies will find this book to be a valuable resource including in-house compliance personnel, FCPA and related practitioners, board of director members and executive officers.

There is a demand for practical information on the corporate laws of foreign countries as more and more companies establish foreign branches or subsidiaries, or acquire an interest in another company situated abroad by way of joint ventures or mergers. Such cross-border operations are not restricted to big multinational companies, as an increasing number of small private or family-owned companies seek to expand their business and establish foreign-based contacts. This book is designed to provide tax consultants, shareholders, company executives, financial advisors, businessmen and members of the accounting and legal profession with the basic information that is required to gain an understanding of foreign-based corporations.

This volume is a presentation of all methods of legal knowledge representation from the point of view of jurisprudence as well as computer science. A new method of automatic analysis of legal texts is presented in four case studies. Law is seen as an information system with legally formalized information processes. The achieved coverage of legal knowledge in information retrieval systems has to be followed by the next step, conceptual indexing and automatic analysis of texts. Existing approaches of automatic knowledge representations do not have a proper link to the legal language in information systems. The concept-based model for semi-automatic analysis of legal texts provides this necessary connection. The knowledge base of descriptors, context-sensitive rules and meta-rules formalises properly all important passages in the text corpora for automatic analysis. Statistics and self-organizing maps give assistance in knowledge acquisition. The result of the analysis is organized with automatically generated hypertext links. Four case studies show the huge potential but also some drawbacks of this approach.

Mergers, Acquisitions, and Other Restructuring Activities: An Integrated Approach to Process, Tools, Cases, and Solutions, Eleventh Edition presents the most current and comprehensive M&A information available. Organized according to the context in which topics normally occur in the M&A process, the book covers M&A environments, M&A processes, M&A valuation and modeling, deal structuring and financing strategies, and alternative business and restructuring strategies. Covering industries worldwide, this new edition illustrates the most germane strategies and tactics in today's marketplace. It includes substantially more ancillary materials than previous editions, including an extensive test bank, chapter summaries, and instructor and student PowerPoint slides. More than 100 new references to relevant academic research published since 2018 make the 11th edition a balanced, comprehensive guide to the complex and dynamically changing world of M&A.

Outer space is in constant use. Most obviously, billions of "packets" of information travel through it every day, for the infinitely various purposes of countless people and organizations. Space platforms increasingly provide important research data for businesses, institutions, and governments. Taxation issues are inevitable. In fact, tax planners have for several years been engaged in designing tax incentives to enhance the development of space commerce. A significant focus of this book is an in-depth evaluation of the current US discussion of tax rules designed to stimulate space commerce in 2001. The debate is placed squarely in its complete context of historic developments and constraints, prevailing tax law (in this case the US internal revenue code), and the body of international and national space law that began with the 1967 Space Treaty. Comparative analysis is provided by examination of corresponding schemes evolving in Canada, Japan, Australia, and France. Specific events, developments, issues, and probabilities dealt with in "The Taxation of Space Commerce" include the following: the economic significance of the Challenger launch in 1986; the value of F.J. Turner's classic "frontier" thesis for understanding the "new frontier" of space; the Commercial Space Launch Act of 1984 (US); the role of the US internal revenue code's foreign tax credit; the 1979 Moon Treaty; remote-sensing and nuclear power; the 1998 Inter-Governmental Space Station Agreement; case law, especially Smith v. United States; multinational vs. unilateral taxation schemes; benefits of space commerce for society as a whole; and competitiveness and economic efficiency. As a major contribution to the literature of space law and tax law, this text aims to fill an important need. Beyond that, it is a work which should be of value not only for taxation specialists and communications industry executives and their counsel, but for any enterprise with an eye to the not-too-distant future.

"This book offers a well-argued and insightful critical assessment of the shortcomings of international trade and competition rules in tackling interventionist State measures in the context of an economic crisis. Dawar offers an evidence-rich account of the challenges that State protectionism creates for international trade liberalisation and for the protection of competition in international markets. Her insights will be particularly interesting in the context of current events leading to another surge of State economic interventionism, both for academics and for policy-makers with an interest in international trade." Dr Albert Sanchez-Graells, University of Bristol Law School "This book bursts the bubble of the self-congratulatory attitude that existing institutions, which were set up to discipline governments from a race to the bottom on economic policy, worked well after the financial crisis. These institutions may have prevented tariff wars, a big achievement compared to the time of the Great Depression. But they went along with the subsidies and state aid that governments put in place after 2007. Such flexibility on economic policy is essential in turbulent times. But these institutions are undermined if flexibility comes with a race to the bottom that shifts money away from policies for the more marginalized sections of society. At a time when the left behinds are changing the political landscape of the world, Kamala's book debunks the myth of the success of existing institutions in containing the economic fallout of the global financial crisis. It gives a sobering warning of what might unfold when institutions deal with economic challenges by turning a blind eye to their own rules for checking unfair competition." Dr Swati Dhingra, Senior Lecturer at the Department of Economics, London School of Economomics 'An impressive contribution to our understanding of the financial crisis. Dawar's reading of bailouts and buy national through the lens of competition law and government procurement law and policy is inspirational.' Professor Mary E Footer, University of Nottingham School of Law 'The diplomatic fiction that during the crisis years regional and global trade rules ensured a level commercial playing field is skewered by Dawar's trenchant legal analysis.' Professor Simon Evenett, University of St Gallen This book examines the international regulation of crises bailouts and buy national policies. It undertakes this research with specific reference to the crisis years 2008-2012. The book includes a comparative analysis of the regulation of public procurement and subsidies aid at both multilateral and regional levels, identifying the strengths and weakness in the WTO legal framework and selected regional trade agreements (RTAs). Ultimately, the aim of this work is to provide options for improving the consistency of these laws and the regulation of these markets. This is of immediate relevance for good economic governance, as well as for managing future systemic financial crises in the interests of citizens: as tax payers and consumers.

This text provides an understanding of Netherlands Antilles' legal, political and constitutional system and judicial organisation, as well as specific legislation in areas such as corporate law, tax law and social security. Thirty-six authors, whose combined expertise cover all aspects of doing business in or with the Netherlands Antilles, provide the commentary and guidance needed to locate, interpret and apply any relevant laws, rules or regulations. A comprehensive index helps pinpoint specific information quickly. This book will also be of use to investors doing business in or with Aruba, as the legal system there is very similar to that of the Netherlands Antilles.