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.

The rapid and continuing development of the Chinese economy and its markets has made business with China an integral component of the strategies of countless foreign companies, regardless of their size or form. However, in order to turn opportunities into successful enterprises, managers need a practical guide on the legal aspects of conducting business in China, and on the strategies for effectively circumventing unnecessary risks while simultaneously using the legal system to strengthen operations and protect interests. This remarkable book provides the necessary insight and guidance to devise a corporate strategy, and to tackle issues relating to common aspects of doing business with Chinese counterparts, investing in a Chinese enterprise, and engaging in business operations there. Drawing on expertise gained during eight years in China serving the legal needs of foreign companies, the author shows how many of the mistakes that foreign companies make can easily be avoided by conducting a proper due diligence and understanding how applicable laws work in practice. He clearly describes the opportunities and pitfalls exposed as a foreign investor engages with such elements of business in China as the following: * negotiating a detailed written contract; * performing a legal and commercial due diligence on a prospective partner; * resolving disputes through negotiation, arbitration or litigation; * establishing and enforcing trademarks, patents and other intellectual property rights; * investing in China; * considering the joint venture structure; * expanding through a merger or acquisition; * restructuring or liquidating an operation; * designing and implementing effective corporate governance; * retaining, managing and terminating employees; * arranging funds into and out of China; * ensuring both tax efficiency and tax compliance; and * avoiding criminal liabilities in the course of doing business. Whether seeking to source from China or to establish manufacturing facilities in China to produce for export, to sell products or services on the domestic market, or even just to act as a conduit between China and the outside world, business managers and their counsel from all over the globe and across all industries will benefit enormously from this deeply informed, insightful, and practical guide.

In this extraordinarily thorough, blow-by-blow analysis of how european commerical aviation has virtually become a market without state imposed anticompetitive restrictions, one of the world's most eminent aviation law authorities explores the subject with a lucid insight fully informed by historical breadth and a keen appreciation of current pressures. commercial aviation emerges as the crucible par excellence of the converage of prevailing global ideology, economics, and international law. The author's presentation emphasizes the regulatory constructs that currently affect the European at transport market: pricing and traiffs, pooling of revenue, market access (licensing, capacity limits, traffic rights, slor allocation), ground handlings, cargo services, state aid, and the power of the EU to act on the commercial aviation world stage for Member States.

While hedge funds have been part and parcel of the global asset management landscape for well over fifty years, it is only relatively recently that they came to prominence as one of the fastest growing and most vigorous sub-sectors of the financial services industry. Despite their growing significance for global and European financial markets, hedge funds continue enjoying a sui generis regulatory status. The ongoing credit crisis and its lessons for the wisdom of unregulated or loosely regulated pockets of financial activity raise, with renewed urgency, the issue of deciding how long for the relative regulatory immunity of hedge funds is to be tolerated in the name of financial innovation. This well-thought-out book, the first of its kind in this particular field, examines the case for the European onshore hedge fund industry's regulation, making concrete proposals for its normative future. Following a detailed account of the 'established' regulatory systems in Ireland and Luxembourg, as well as of the 'emerging' hedge fund jurisdictions in Italy, France, Spain and Germany, and of the regulatory treatment of hedge funds in the UK, this book examines to what extent the continuing exclusion of hedge funds from harmonized European regulation is defensible, whether their differences to traditional asset management products justify their distinct regulatory treatment and, ultimately, if their EU-wide regulation is possible and, if so, what form this should take. This book offers enormously valuable insights into all facets of the subject of the regulation of hedge funds, including: * the legitimacy of the public policy interest in their activities; * the conceptual underpinnings and systemic stability emphasis of a realistic hedge fund regulatory scheme; * the main parameters of a workable onshore hedge fund regulatory framework; * the role of investor protection and market integrity as part of a holistic hedge fund regulatory scheme; * the possible use of the UCITS framework as a foundation for the EU-wide regulation of hedge funds; * the MiFID's impact on the regulatory future of the European hedge fund industry; * existing cross-jurisdictional differences and similarities in the normative treatment of hedge funds within the EU; * hitherto initiatives and recommendations of the Community institutions and bodies; and * the need for more efficient co-operation and information-sharing arrangements amongst national supervisors for the monitoring of the cross-border risks inherent in the activities of hedge funds. As the first ever comprehensive account of the profile, main features and normative future of the contemporary global and European hedge fund markets - including a systematic inquiry into the conceptual underpinnings of hedge fund regulation and a detailed examination of the European hedge fund industry's treatment under Community and domestic law - this book represents a major contribution to the literature on hedge funds and their regulation which, through its concrete proposals for the onshore industry's regulation and its clear analysis of the conditions necessary for their implementation, should be of extraordinary value to policymakers, supervisors and academics alike.

In this comprehensive two volume set Patricia White draws together a myriad of important articles concerning current tax laws. The articles examine how these laws affect the individual, as well as the society as a whole.

Though frequently used interchangeably, the terms tax-exempt organization and nonprofit organization do not carry the same legal definition. Nonprofit enterprises are those that do not distribute earnings in the form of dividends or distributions, so while all tax-exempt organizations are nonprofit, not all nonprofit organizations are necessarily tax-exempt. This work provides a comprehensive look at the federal Internal Revenue code governing tax-exempt status, carefully detailing the criteria specified in the code and related Treasury Regulations. Also outlined are the presribed procedures for filing for tax-exempt status.

Robert N. Sughrue and Michelle L. Kopnski present a thorough discussion of the various types of tax-exempt organizations and the characteristics unique to each. Sections 501(c), 521, 527, and 528 of the Internal Revenue Code are closely analyzed, and the organizational tests of 501(c)(3) institutions are provided. In addition, accounting systems for tax-exempt organizations, internal controls, and reporting requirements are also covered. Among the other topics addressed by Sughrue and Kopnski are unrelated business taxable income, private foundations, financial considerations in tax-exempt and other nonprofit organizations, and financial considerations and practical applications. Students and professionals in the fields of finance, investment, accounting, and law will find this work to be a useful reference tool, and academic, public, and law libraries will consider it a worthwhile addition to their collections.

In this urgently needed book, a member of the Eurozone and Sovereign Debt Working Group at Slaughter and May - perhaps the premier law firm involved in cases related to sovereign debt - focuses on the legal implications of default or exit by a euro zone state. Examining separately the consequences for private sector and official sector creditors, the author provides penetrating analysis and commentary on such elements of the crisis as the following: legal limitations on developing or expanding arrangements designed to avert sovereign default; compatibility with EU law of the outright monetary transactions (OMT) programme; implications for euro zone member states of decisions arising out of the 2001 Argentine default; legal implications of the redenomination of euro obligations into a new national currency; impact of capital and exchange controls including their compatibility with IMF, GATT,GATS, and EU law; potential for member state liability to bondholders under bilateral investment treaties; enforcement of judgments against a sovereign defendant; paths to euro zone exit; redenomination in the courts of other EU States; unlawful euro zone exit; expropriation; and enforcement of arbitral awards; and much more.

For human resource professionals, labor law specialists, and others involved in the practice of labor-management relations, Lencsis provides a concise, easily-accessed description of the workers compensation system in the United States, its governing laws and also its insurance aspects. Covering all major facets of workers compensation legislation and the insurance and risk management techniques used to comply with them, his book will have equal benefits for the staffs of insurance companies and brokerages, compensation and claims professionals, and for workers compensation executives in governmental agencies.

Lencsis explains that workers compensation laws were enacted on the federal and state levels in the early part of the century and have endured in the same basic form to the present. They represent a radical departure from common law concepts of negligence and damages in that they provide for statutory medical and wage-loss benefits regardless of who is at fault. Lencsis explores how insurance mechanisms in the public and private sectors are used to fund benefits and to make their delivery as secure and certain as possible. He also notes that workers compensation insurance is a major part of the property-casualty insurance business, and as such has recently become one of its most profitable areas. Lencsis' book helps readers to understand these concepts and to work with them in the day-to-day conduct of their business.

New developments in legislation have increased the availability of employment. These advances result in long-term improvement of economic and sustainable development. Employment Protection Legislation in Emerging Economies is a critical scholarly resource that examines legislation relating to employment protection in developing economies and its impacts on unemployment, job creation, productivity, and the efficiency of the labor market. Featuring coverage on a broad range of topics, such as labor reform, job creation, and the social protection agenda, this book is geared towards academicians, practitioners, and researchers seeking current research on legislation relating to employment protection.

The only book of its kind to look at how our legal system needs to change to accommodate a world in which machines, in addition to people, make decisions. For years, robots were solely a matter of science fiction. Today, artificial intelligence technologies serve to accelerate our already fast-paced lives even further. From Apple's Siri to the Google Car to GPS, machines and technologies that make decisions and take action without direct human supervision have become commonplace in our daily lives. As a result, laws must be amended to protect companies that produce robots and the people that buy and use them. This book provides an extensive examination of how numerous legal areas-including liability, traffic, zoning, and international and constitutional law-must adapt to the widespread use of artificial intelligence in nearly every area of our society. The author scrutinizes the laws governing such fields as transportation, medicine, law enforcement, childcare, and real estate development. Describes court cases, regulations, and statutes that are affected by the technological advances of artificial intelligence Eschews overtly technical or legalistic discussions to provide clear, accessible information Discusses a number of popular, topical, and controversial technologies, providing historical background for each and their legal implications Focuses on devices that are already in use to illustrate where the law falls short in governing artificial intelligence and how legal models should be amended

Chinese and Japanese trade unions may seem emasculated and weak when compared with their Western counterparts in that they do not stand up to management to protect the interests of workers. The author's analysis in this text probes the reasons for this difference, tearing down stereotypical notions about societies with a Confucian heritage, to examine the significant role of law in shaping industrial relations in modern China and Japan. Through a comparative analysis of their trade union laws, this work analyzes the role of law in shaping postwar industrial relations in China and Japan and the interplay amongst such elements as the State or the Party, management, and workers. The work focuses on industrial relations in commercial and industrial enterprises, addressing such issues as the performance or nonperformance of trade unions in China and Japan and possible explanations, and the prospects and limitations of using codified laws to effect change or control in the postwar industrial settings of these two countries. The work's features include: a comparative approach; the use of case studies to maximize objectivity and insight; a unified and clearly expressed thesis and conclusions including a summary of findings; footnotes and cross references; and concise explanations of the relevant legal provisions and the manner in which they have been applied. This work enables academics and international labour law practitioners to understand industrial relations in these two countries in light of their own particular circumstances, to ascertain whether their trade unions have fulfilled their role as representatives of workers, and to evaluate the efficacy of law as an agent of social change and/or social control. The book also seeks to achieve a broader purpose: breaking through stereotypes of East Asian peoples to promote international understanding, generate thought-provoking issues and insights, and stimulate more research.

This deeply knowledgeable book provides a penetrating analysis and expert evaluation of matters of crucial concern to business lawyers -- including corporate governance, contract law, business liabilities, intellectual property, media, employment, taxation, investment, the legal profession, the judiciary, and much more -- as they are developing and intersecting in Japan today.
In the course of the detailed presentation, the author touches on such details of interest to those doing business in Japan as the following:
- status of foreign lawyers
- mergers and acquisitions and leveraged buyouts
- grounds for terminating contracts
- real estate transactions
- antimonopoly law and licensing guidelines
- IT and e-commerce law
- managing, disciplining, and terminating employees
- occupational safety and health
- labor union law
- corporation income taxation
- government programs offering low cost finance
- consumer protection laws
- litigation and alternative dispute resolution
One of the most valuable benefits of the author's approach is the keen insight offered into the tatemae (outward appearance) well known to frustrate and mislead foreigners in almost any dealings with the Japanese.

This book offers readers a comprehensive and in-depth legal analysis of corporate social responsibility (CSR) by examining the theoretical foundations of corporate governance and its legal mechanism in the United States and South Korea. Moreover, it proposes legislative blueprint for establishing the legal frameworks that might serve to legitimize and effectively implement CSR in general. Reflecting the zeitgeist of improved corporate accountability and transparency, the ongoing movement to enhance CSR has permeated entire sectors of society the world over. Despite the apparent ubiquity of CSR, the corporate laws of many countries remain relatively silent on the issue, omitting to include any explicit provision governing the concept. Partly in response to this lack of legislation, Korean corporate scholars, for example, have attempted to introduce American legal theories, systems and laws on CSR into Korea. Yet traditional Korean jurisprudence provides no defining foundation for CSR; indeed, the prevailing view in jurisprudence and scholarship passively resists instituting corporate responsibility into the law. In response to this jurisprudential and academic shortcoming, and as an example for other countries, this book provides a comprehensive guide to the relevant legislation and theory on CSR in Korean corporate law by employing a comparative study of the relevant American theories and laws. Proceeding from this analysis, the book then puts forward a legislative blueprint for establishing a foundation to legitimize and effectively implement CSR.

This is the first systematic comparative study into how consumer alternative dispute resolution (ADR) systems work, the differing national architectures within which they operate, and how they can be improved. It describes ADR schemes in France, Germany, Lithuania, the Netherlands, Poland, Slovenia, Spain, Sweden, and the UK, as well as emerging pan-EU dispute resolution schemes. The use of techniques of mediation, conciliation, and adjudication are noted. The book also covers EU measures on consumer ADR, and the 2011 proposals for legislation on ADR and online dispute resolution. Data on volume, cost, and duration of ADR schemes are compared, both between different systems and with courts. The findings underpin EU and national developments, and outline options for future policy. Proposals are included for the functions, scope, performance, essential requirements, architecture, and operation of ADR systems. The relationships between ADR, courts, and regulators are discussed, and the need for reforms are noted. This is a ground-breaking work that will have a major impact on European legal systems. (Series: Civil Justice Systems)

This comprehensive study examines the case of AM stereo and subsequent technologies to demonstrate the FCC's evolution from stern to reluctant regulator. It also examines emerging technologies, such as multichannel television sound, digital audio broadcasting, and high definition television, and discusses their impact on the evolution of broadcast regulation. In the 1980s the tension between governmental control and the marketplace resulted in the FCC's deregulation of TV and radio, electing to set only technical operating parameters and allowing legal operation of any system that meets those minimal standards. Huff argues that this approach is likely to influence regulatory approaches to other new developments in broadcast technologies. The extensive overview of the industry and the study of the interrelationships between the technologies will appeal to communication scholars in the fields of radio and television as well as interest industry professionals.

Mining agreements (MAs) often reflect governments' political aspirations. To allow their deals to conclude with minimum risk and maximum benefit, mining investors must know and understand the motivating factors of the governments of applicable countries, and their consequences. The form and substance of MAs vary considerably and may be adapted to suit a country's particular legal and socioeconomic framework and the peculiarities of the sector of the mining industry concerned. Developing countries are now relentlessly competing for investment funds, offering attractive conditions for transnational mining companies. In developed countries, on the other hand, the desires to protect the environment and to guarantee or restore natives' rights have caused a downward shift in investment priorities. This text: sets out the various forms an MA can take; examines the key role played by national political will in MA negotiation through an analysis of MA evolution in four host countries - Australia, Chile, Indonesia and Papua New Guinea, all of which are particularly attractive countries for foreign mineral investment; explores the main trends in the evolution of MA content over the past 30 years - including the dramatic increase in environmental requirements, the growing concern over natives' rights, and the decrease in economic rent and equity shares; traces the trends' origin in the HCs' political will with the TMCs' need for stability; and explains how to write an MA that will stand the test of time. These features position this work to provide participants in the running industry - transnational and mining companies, national governments, and international organizations - with bargaining solutions for the mining agreements of the future and to heighten their awareness of actual present and foreseeable changes in the political, social and investment climate.

Double taxation is unquestionably a problem in the European Community and one that must be dealt with urgently. Not only does it create economic distortions and breach the principle of neutrality of taxation but it also constitutes a major obstacle to international trade decreasing the economies of scale for investors wishing to venture beyond their national boundaries. Arguably, it is a problem that challenges the very essence of the common market.This book cogently examines a number of critical issues stemming from double taxation in the European Union: the problem of juridical double taxation and how tax treaties have been used to mitigate it; and, how a federation of fiscally independent states such as the United States has dealt with double taxation and tax location shopping the latter as an analogue to treaty-shopping. The European Union's attitude to juridical double taxation and tax treaties. Whether treaty-shopping practices might in fact enjoy the protection of fundamental freedoms and whether anti-treaty-shopping provisions restrict the application of such freedoms.

Since the Electronic Communications Regulatory Framework of 2002 introduced competition law principles and methodologies into the regulatory regime, the so-called Article 7 procedure has (in the opinion of many) become no less than an impenetrable labyrinth. National regulatory authorities are obliged to analyse markets to identify undertakings which enjoy 'significant market power' - a regime which has fostered troublesome and unresolved divergence between regulators and competition authorities and left both practitioners and academics in a particularly undefined sphere of interpretation and action.

A comprehensive reference work intended for the business community, sports clubs, sponsors, international sports associations, sports administrators, agents, advertising agencies, sponsorship and marketing directors, licensing and mechandising executives and legal counsels. It covers in detail: sponsorship relationship (contract law); formalities of contract; tax aspects; exclusive arrangements; territorial restrictions; royalties; merchandising; licensing; copyright; trademark policing; advertising; television; video; intellectual property; distribution; insurance; competition law; franchising; packaging; arbitration; litigation; and broadcasting. It covers 26 European countries as well as EC aspects.

The renowned authors of this ECFR special volume systematically develop legal standards and regulatory frameworks for closed corporations in Europe (including of course the Societas Privata Europaea), putting a strong focus on the economic practice and efficiency. The profound, in-depth analysis of the objectives and strategies comes to groundbreaking insights and also offers specific solutions for a multitude of practical aspects.

In the last twenty years the biofuels industry has developed rapidly in many regions of the world. This timely book provides an in-depth and critical study of the law and policies in many of the key biofuels producing countries, such as Brazil, China and the US, as well as the EU, and a number of other countries where this industry is quickly developing. Drawing on a range of disciplines, the contributors examine the roles of the public and private sectors in the governance of biofuels. They discuss topics such as sustainability and biofuels, and provide a critical review of regulatory regimes for biofuels. They conclude by proposing recommendations for more effective and efficient biofuel policies. Academics working in the area of renewable energy and students in environmental law will find this book to be of interest. It will also be of use to policy makers around the world looking to learn from various existing regimes. Contributors: G. Berndes, M. Brandao, A. Cowie, A. Cowie, K.S. Dahmann, J. De Beer, O. Englund, L.B. Fowler, A. Genest, L. Guo, M.-H. Labrie, Y. Le Bouthillier, E. Le Gal, O.J. Lim Tung, W.E. Mabee, F. Maes, L.D. Malo, M. Mansoor, P. Martin, H. Mcleod-Kilmurray, M.J.F. Montefrio, B.E. Olsen, R.O. Owino, P. Pereira De Andrade, M. Powers, A. Ronne, P.M. Smith, T. Smith, S. Soimakallio, I. Stupak, V.M. Tafur, A.R. Taylor