The Death of the Income Tax explains how the current income tax is needlessly complex, contains perverse incentives against saving and investment, fails to use modern technology to ease compliance and collection burdens, and is subject to micromanaging and mismanaging by Congress. Daniel Goldberg proposes that the solution to the problems of the current income tax is completely replacing it with a progressive consumption tax collected electronically at the point of sale.

The Law of Set-off has established itself as a leading authority on its subject. This is a developing area of law and the fourth edition brings the book fully up to date with the latest case law since the third edition was published in 2003. Including coverage of Commonwealth decisions, this is the most thorough work on Set-Off for legal practitioners.
New coverage includes analysis ofSecretary of State for Trade and Industry v Frid in relation to insolvency set-off, Re SSSL Realizations (2002) Ltd in relation to the rule in Cherry v Boultbee, Muscat v Smith in relation to equitable set-off, and in Australia, International Air TransportAssociation v Ansett Australia Holdings Ltd in relation to the "British Eagle" principle.
The book provides an authoritative commentary on the principles governing the law of set-off and is an essential purchase for banking, finance, and insolvency lawyers world-wide.

Improving access to justice has been an ongoing process, and on-demand justice should be a natural part of our increasingly on-demand society. What can we do for example when Facebook blocks our account, we're harassed on Twitter, discover that our credit report contains errors, or receive a negative review on Airbnb? How do we effectively resolve these and other such issues? Digital Justice introduces the reader to new technological tools to resolve and prevent disputes bringing dispute resolution to cyberspace, where those who would never look to a court for assistance can find help for instance via a smartphone. The authors focus particular attention on five areas that have seen great innovation as well as large volumes of disputes: ecommerce, healthcare, social media, labor, and the courts. As conflicts escalate with the increase in innovation, the authors emphasize the need for new dispute resolution processes and new ways to avoid disputes, something that has been ignored by those seeking to improve access to justice in the past.

Due Diligence and Corporate Governance is a general guide to a subject of growing importance. This handbook shows you how due diligence is used to assess the risk of any transaction, customer or investor for all businesses regardless of size or location.
There are three main reasons for the rise in the profile and uses of due diligence:
-Companies are now doing deals all over the world and must be increasingly vigilant about the individuals and companies they are dealing with
-Investors, consumers and the media are putting pressure on companies to avoid dealing with ethically, environmentally or socially irresponsible organisations
-Internal controls must address the increasing regulatory requirements introduced in response to corporate scandals and the terrorist threat
Due diligence allows companies to profile the companies and individuals they are thinking of dealing with before any commitment is made, providing an effective safeguard against criminal activity, reputational damage, or breaches of legislation. With its diverse coverage and focus on the practical uses of due diligence, combined with explanations and illustrations of best practice by case studies, diagrams and checklists, this handbook is the essential guide for all those involved in corporate transactions and risk management. The handbook:
-Provides a broad introductory guide to due diligence
-Examines due diligence in the context of risk management and corporate governance
-Is straightforward, comprehensive and practical
-Uses case studies to illustrate business users
-Includes checklists to monitor risk management
-Provides insights into comparative corporate governance framework

Punishing Corporate Crime: Legal Penalties for Criminal and Regulatory Violations provides a practical discussion of criminal punishment trends directed at the corporate entity. Corporate punishment, for the most part, has traditionally occurred either in the form of a fine or, in the extreme, a heavy sanction that terminates the business. This timely book analyzes the historical and statutory bases of corporate punishment and reviews the latest remedies now employed by the government, including receivership and monitoring, disgorgement of profits, restitution, integrity agreements, and disbarment from regulated fields. Punishing Corporate Crime explores the new and evolving area of corporate criminal punishment that has emerged in the post- Enron era. This book offers key advice in addressing the new and evolving punishments that face corporations, as well as a consideration of preventative programs.

Cybercrime and cybersecurity are of increasingly high profile not only within law enforcement but among policy makers, legal professionals and the general public. The establishment of the European Cybercrime Centre at Europol and the recent publication of guidelines on the prosecution of social media cases by the Director of Public Prosecutions serve as illustrations of the reach and impact of cybercrime related issues. As more of our day to day lives are conducted via digital mediums, cybercrime has ceased to be a purely specialist area and as technologies rapidly evolve and advance so do the challenges and threats raised, making it more important than ever for practitioners working in this area to stay up to date. Building on the detailed legal analysis in the first edition, this updated text remains the only comprehensive work to cover the complete lifecycle of cybercrimes, from their commission to their investigation and prosecution. With its clear and accesible structure, Computer Crimes and Digital Investigations provides essential guidance on the substantive and procedural aspects of cybercrimes for both experienced practitioners and for those new to the field. Substantial developments have occurred since the publication of the first edition of this work, in terms of the threats faced, the legislation and case law, and the response of law enforcement. The second edition will include new material on topics such as cyberwarfare; orders made against convicted criminals; and issues of surveillance and interception as well as expanded discussions of cyber security policy and laws, intermediary liability, developments in policing activities and prosecution policies, and developments in cross-border search and seizure and mutual legal assistance and extradition. An expanded comparative discussion of law and policy within the EU and under the Budapest Convention, as well as other international organisations such as the United Nations, places cybercrime in its international context.

Understanding the skills development act contains an accessible, non-legalistic commentary on the skills development act, which promotes the advancement of the skills of the South African workforce. The act is systematically covered with FAQs and key point summaries to aid understanding. The 2nd edition includes: Explanations of the major re-alignments of the legislation including extensions to the SETA landscape and National Skills Development Strategy (NSDS) III; Analysis of the current SETA regulations on mandatory and discretionary grants; The structures created by the National Qualifications Framework Act: SAQA, quality council for trade & occupations and National artisan moderation body; An explanation of the National Skills Authority role and potential developments to the SETA landscape and NSDS post March 2018.

What are the rights of religious institutions? Should those rights extend to for-profit corporations? Houses of worship have claimed they should be free from anti-discrimination laws in hiring and firing ministers and other employees. Faith-based institutions, including hospitals and universities, have sought exemptions from requirements to provide contraception. Now, in a surprising development, large for-profit corporations have succeeded in asserting rights to religious free exercise. The Rise of Corporate Religious Liberty explores this "corporate" turn in law and religion. Drawing on a broad range perspectives, this book examines the idea of "freedom of the church," the rights of for-profit corporations, and the implications of the Supreme Court's landmark decision in Burwell v. Hobby Lobby for debates on anti-discrimination law, same-sex marriage, health care, and religious freedom.

Emerging technologies present a challenging but fascinating set of ethical, legal and regulatory issues. The articles selected for this volume provide a broad overview of the most influential historical and current thinking in this area and show that existing frameworks are often inadequate to address new technologies - such as biotechnology, nanotechnology, synthetic biology and robotics - and innovative new models are needed. This collection brings together invaluable, innovative and often complementary approaches for overcoming the unique challenges of emerging technology ethics and governance.

Corruption in South Africa: A Legal Perspective offers a comprehensive analysis of the legal and institutional frameworks addressing corruption in South Africa.

With eleven insightful chapters covering the international anti-corruption landscape, domestic legislation, the impact on human rights, public procurement, money laundering, and the critical role of civil society, courts, and commissions of inquiry, this book is an essential resource for anyone seeking to understand the challenges of corruption in South Africa and the legal battle against it.

Designed for academics, policymakers, legal practitioners, students, and the general public, this groundbreaking work sheds light on a crucial issue facing the nation today. It is written in a style and language that make it accessible and easy to understand even for those without any legal background.

McCulloch v. Maryland (1819) has long been recognized to be one of the most significant decisions ever handed down by the United States Supreme Court. Indeed, many scholars have argued it is the greatest opinion handed down by our greatest Chief Justice. Much of this praise is merited for it is brilliantly argued, far reaching in its implications, and unusually eloquent. While Marshall, dedicated to the vision of a powerful and growing nation, ultimately laid the foundation for the living constitution, the impact of the opinion in his own time was short-lived. Almost all treatments of the case consider it from the vantage point of Chief Marshall's decision in which he famously declared the act creating the Second Bank of the United States constitutional and Maryland's attempt to tax it unconstitutional. Yet a careful examination of the context in which the case emerged reveals other, even more important issues involved that Marshall chose to ignore: the private profit making nature of the Second Bank of the United States; the power of the Bank to create branches in the states without their consent, which many people viewed as a direct assault upon the sovereignty of the states; and the differences between a tax levied by a state for the purposes of raising revenue and one which was meant to destroy the operations of the branches of the Bank. Addressing these issues most likely would have undercut Marshall's extreme nationalist view of the constitution, and his unwillingness to adequately deal with them produced immediate, widespread, yet varied dissatisfaction among the States. These issues are particularly important as the Supreme Court was forced to rehear them in Osborn et. al. v. Bank of the United States (1824) and they also formed the basis for Andrew Jackson's famous veto for the re-chartering of the Bank in 1832. Not only the first in-depth examination of McCulloch v. Maryland, but also a new interpretation of this familiar and landmark decision, this sharply argued book provides much new information and fresh insight into a source of constant division in American politics, past and present.

Understanding the CCMA Rules & Procedure is an explanation of the Rules for the Conduct of Proceedings before the CCMA, and an invaluable guide to the various CCMA processes and proceedings. Understanding the CCMA Rules & Procedure will assist the reader in understanding a sometimes complicated and confusing set of rules. Each CCMA rule is explained and summarised. In cases where a rule has been interpreted by the CCMA or Labour Courts, the relevant award or judgment is brought to the reader's attention. Understanding the CCMA Rules & Procedure also contains: The text of the rules for easy reference; A useful matrix of CCMA forms and their uses; Templates for rescission and condonation applications; The CCMA guidelines on misconduct arbitration; The code of conduct for CCMA commissioners.

Reflecting the most recent changes in the law, the third edition of this popular textbook provides a fully updated, comparative introduction to the law of contract. Accessible and clear, it is perfectly pitched for international students and courses with a global outlook. Jan Smits' unique approach treats contract law as a discipline that can be studied on the basis of common principles and methods without being tied to a particular jurisdiction or legal culture. He puts contract law in context by discussing empirical and economic insights. Notable updates include the consequences of Brexit, the implementation of new European directives 1999/770 and 2019/771 as well as coverage of the effect of COVID-19 on contracts. Key features of the third edition include: Introduces key principles by comparing solutions from different jurisdictions, illustrating for students the international nature and substance of contract law Draws from a wide variety of sources including German, English, French and Dutch law, European and international instruments, and examples from Central and Eastern Europe and Islamic contract law, making this an ideal textbook for students across Europe and beyond Focuses on legal method as well as substantive law Attractive and accessible design with text boxes, colour and graphics to help students navigate easily and identify key information. With its innovative approach and engaging design, this textbook has proved an essential companion to introductory courses on contract law across a multitude of jurisdictions.

Principles of Market Abuse Regulation: A Comparative South African Perspective arguably offers the most comprehensive study of the regulation and enforcement of anti-market abuse laws in South Africa today. Accordingly, the book examines the regulation of the South African securities and financial markets to identify the strengths and weaknesses of the country's anti-market abuse laws. In this regard, the book provides that inadequate and inconsistent regulation of the securities and financial markets could give rise to low investor confidence, market volatility and poor market integrity. The author traces the regulation of market abuse under the Financial Markets Act 19 of 2012 and recommends measures that could enhance the combating of market abuse in the South African securities and financial markets. The Financial Sector Regulation Act 9 of 2017, which is set to expand the mandate of the Financial Services Board, is also considered. The global financial crisis of 2007-2009 provides context for the book. Events covered include South African and American international banks' collusion and market manipulation involving price-fixing, market allocation and rigging in the trading of foreign currency pairs of the South African rand since 2007.

Equality is an ideal to which we all aspire. Yet the more closely we examine it, the more its meaning shifts. How do we explain how equal treatment can in effect lead to inequality, while unequal treatment might be necessary in order to achieve equality? The apparent paradox can be understood if we accept that equality can be formulated in different ways, depending on which underlying conception is chosen. In this highly readable yet challenging book, Sandra Fredman examines the ways in which discrimination law addresses these questions.
The new edition retains the format of the highly successful first edition, while incorporating the many new developments in discrimination law since 2002, including the Equality Act 2010, human rights law, and EU law. By using a thematic approach, the book illuminates the major issues in discrimination law, while at the same time imparting a detailed understanding of the legal provisions. The comparative approach is particularly helpful; by examining comparable law in the US, India, Canada, and South Africa, as well as the UK, the book exposes common problems and canvasses differing solutions. As in the previous edition, the book locates discrimination in its wider social and historical context. Drawing on the author's wide experience of equality law in many jurisdictions, she creates an analytic framework to assess the substantive law.
The book is a thought-provoking and accessible overview of the way in which equality law has adjusted to new and increasingly complex challenges. It concludes that progress has been evident, but uneven. Those dedicated to equality still face an exacting, but ultimately deeply rewarding, task.

This is a study of the law governing the bank-customer relationship pertaining to the disposition of funds by cheques and credit transfers, covering both paper-based and electronic payments. The work addresses, with various degrees of detail, common law, civilian, and `mixed' jurisdictions, particularly, Australia, Canada, England, France, Germany, Israel, Italy, Japan, South Africa, Switzerland and the United States. In addition to the description of the law in these jurisdictions, the book contains an in-depth analysis of the common issues and the responses to them, in light of desired policies. Accordingly, an evaluation of the various rules and proposals for reform are integral parts of the study.

The traditional legal textbooks aim to give students of the law a synoptic overview of the present state of law in a particular area. In doing so, most books offer only a cursory assessment of how the law came to be the way it is and what economic, political and social forces were brought to bear during its evolution. This study seeks to offer students a different kind of text, which takes as its starting point the law as it was in 1945. Guiding the student through four-and-a-half decades of almost continuous legislative activity, Davies and Freedland show how the law was created, and why it looks as it does today. The history explored is from 1945 to 1990, but not including the period since Mr Major succeeded Mrs Thatcher as Prime Minister. Paul Davies is also the editor of the "Industrial Law Journal". Mark Freedland has also written "The Contract of Employment" and "Labour Law, Cases and Materials" (with Paul Davies).

The Global Financial Crisis has re-ordered how the EU intervenes in the EU financial market, both with respect to regulation and with respect to supervision. After 5 years of a behemoth reform agenda, the new landscape is now clear. Rule-making power has decisively moved to the EU and radical reforms have been made to the organization of supervision. EU Securities and Financial Markets Regulation provides the first comprehensive, critical, and contextual account of the vast new rule-book which now applies to the EU financial market in the aftermath of the seismic reforms which have followed the financial crisis. Topics covered in-depth include the AIFMD, EMIR, the Short Selling Regulation, the new market abuse and transparency regimes, the rating agency regime, the UCITS IV-VI reforms, and MiFID II/MiFIR; the analysis is wide-reaching, extending to secondary legislation and relevant soft law. The book also examines the far-reaching institutional changes which have followed and considers in detail the role and impact of the European Securities and Markets Authority and the potential impact of the Single Supervisory Mechanism for euro area banks on the supervision of the EU financial market. EU Securities and Financial Markets Regulation is the third edition of the highly successful and authoritative monograph first published as EC Securities Regulation. Almost entirely recast and re-written from the 2008 second edition to reflect the changes wrought by the Global Financial Crisis, it adopts the in-depth contextual and analytical approach of earlier editions and so considers the market, political, international, institutional, and constitutional context of the new regulatory and supervisory regime, and the underlying forces which have (and will continue to) shape it.

This introductory-level textbook provides a clear and concise overview of commercial law for undergraduate law students.

Covering all the key areas of law that may be included in a commercial law module, including agency, sale of goods, bailments, carriage of goods, commercial financing, and conflict of laws, it also introduces relevant elements of related fields such as banking and insolvency law and touches on emerging issues such as cryptocurrencies.

Key Features:

• Accessible and conversational prose
• A tight focus on core knowledge with manageable levels of detail
• Important concepts, cases and legislation are highlighted for ease of reference
• Student-friendly layout with key lessons and learning objectives clearly identified

Principles of Commercial Law is perfectly suited to law students studying undergraduate commercial law modules in their second or third years. It will also be beneficial as an accessible introductory text on higher level courses for students who are newer to the topic.

This book explores how discussions of environmental policy increasingly require scholars and practitioners to integrate legal-economic analyses of property rights issues. An excellent array of contributors have come together for the first time to produce this magnificent book.

The long-awaited consolidation of the UK merchant shipping legislation finally arrived with the passing of the Merchant Shipping Act 1995 which replaced the thirty or so Acts dating from the Merchant Shipping Act 1894. This new edition of Merchant Shipping Act 1995 - An Annotated Guide provides an authoritative and practical guide to the implications of this important legislation. Written in a clear and accessible style, the authors guide you chronologically through each of the Act's 313 sections. They include expert commentary and analysis to assist your understanding and interpretation of the Act. Merchant Shipping Act 1995 - An Annotated Guide is an essential first-stop reference guide, providing guidance on the appropriate authorities and more detailed texts to which further reference can be made. It is also annotated throughout with comprehensive tables and indexes, making it a truly practical working tool. Thoroughly revised and up-dated, the second edition includes details of: Amendments to the Merchant Shipping Act 1995 The Merchant Shipping and Maritime Security Act 1997 Statutory instruments and regulations introduced to supplement the Merchant Shipping Act The most recent case law Updated references to other texts, which have themselves been updated in the last 4 years

In Legislating International Organization, Kathryn Lavelle argues against the commonly-held idea that key international organizations are entities unto themselves, immune from the influence and pressures of individual states' domestic policies. Covering the history of the IMF and World Bank from their origins, she shows that domestic political constituencies in advanced industrial states have always been important drivers of international financial institution policy. Lavelle focuses in particular on the U.S. Congress, tracing its long history of involvement with these institutions and showing how it wields significant influence. Drawing from archival research and interviews with members and staff, Lavelle shows that Congress is not particularly hostile to the multilateralism inherent in the IMF and World Bank, and has championed them at several key historical junctures. Congress is not uniformly supportive of these institutions, however. As Lavelle illustrates, it is more defensive of its constitutionally designated powers and more open to competing interest group concerns than legislatures in other advanced industrial states. Legislating International Organization will reshape how we think about how the U.S. Congress interacts with international institutions and more broadly about the relationship of domestic politics to global governance throughout the world. This is especially relevant given the impact of 2008 financial crisis, which has made the issue of multilateralism in American politics more important than ever.