This book seeks durable solutions for tax crime and is a great resource for the development of knowledge, policy and law on tax crime. The book uniquely blends current practice with new approaches to countering tax crime. With insights from the EU-funded project, PROTAX, which conducts advanced research on tax crimes, the book comparatively analyses the EU's tax crime measures and the Ten Global Principles (TGPs) on fighting tax crime by the Organisation for Economic Cooperation and Development (OECD). The study critically examines how the TGPs can serve as minimum standards for the EU to counter tax crime such as tax evasion and tax fraud. The study also analyses how the anti-tax avoidance package can be graduated to fight tax crime in the EU. When escalated, the strengths of the EU tax crime measures and TGPs can form a fortress in which criminal law can be empowered to mitigate tax crimes with greater effect. The book will be particularly useful for end-user stakeholders such as tax policy makers, LEAs, professional enablers as well as academics and students interested in productive interaction between tax, criminal and administrative laws.

This book provides a comprehensive and systematic review of China's rule of law on cybersecurity over the past 40 years, from which readers can have a comprehensive view of the development of China's cybersecurity legislation, supervision, and justice in the long course of 40 years. In particular, this book combines the development node of China's reform and opening up with the construction of the rule of law for cybersecurity, greatly expanding the vision of tracing the origin and pursuing the source, and also making the study of the rule of law for China's cybersecurity closer to the development facts of the technological approach.

Two major factors brought about the establishment of the Netherlands Yearbook of International Law in 1970: demand for the publication of national practice in international law, and the desirability for legal practitioners, state representatives and international lawyers to have access to the growing amount of available data, in the form of articles, notes etc. The Documentation section contains an extensive review of Dutch state practice from the parliamentary year prior to publication, an account of developments relating to treaties and other international agreements to which the Netherlands is a party, summaries of Netherlands judicial decisions involving questions of public international law (many not published elsewhere), lists of Dutch publications in the field and extracts from relevant municipal legislation. Although the NYIL has a distinctive national character it is published in English, and the editors do not adhere to any geographical limitations when deciding upon the inclusion of articles.

This book provides an original account detailing the origins and components of a faith-based accounting system that was founded around 629 CE. By examining the historical development that the accounting systems underwent within the context of faith-based rules and values, the book explains what is meant by the term "faith-based accounting", together with a discussion of its characteristics in relation to various product structures and the underlying Islamic finance principles. It provides important theoretical and practical contributions by explaining accounting as a value-based science rather than a value-free object or abstract. This book explores the way in which religious rules act as a directive for accounting and auditing practices in IFIs. Through which the concept of money and digital currency within the theory of money and how it is enacted in a faith-based context, amid differences of opinions among its actors, is examined. This is an important foundation to explain Islamic accounting and includes how this outcome would shape the faith-based view regarding the new phenomenon of digital currency (DC). Also featured is the concept of paper money within the theory of money and how it is enacted in a faith-based legal framework by identifying two core concepts of today's Fiat money as being a single genus or multi-genera money. This book is not merely an academic work, nor is it a pure practitioner guide; rather, it is a robust work that combines both. It marries rigorous academic research and theories with practical industry experiences. The book provides a clear and concise guide to accounting in Islamic economics and finance and how Islamic financial institutions could meet the applicable faith-based rules in their accounting practices.

Ilona KlA movA!-Alexander brings Europe's largest transnational and most marginalized ethnic minority, the Roma (Gypsies), into the discourse of international relations. The book describes and analyzes the attempts of the Romani activists to gain voice in world politics by interacting with the United Nations (UN) system and explores their capabilities and impact. This study has three objectives: it provides an introduction to global Romani activism in terms of its anatomy, history, political manifestos, goals and activities; it establishes the extent and essence of the Romani voice in world politics and its influence on the UN discourse on Roma; furthermore, it looks at how interacting with the UN system has affected the organizational structure of the global Romani activism and its discourse. Based largely on primary resources and fieldwork, this book will engage international relations scholars, political scientists and those concerned with social movements and ethnic and racial studies.

This book examines the early years of the Claims Conference, the organization which lobbies for and distributes reparations to Holocaust survivors, and its operations as a nongovernmental actor promoting reparative justice in global politics. Rachel Blumenthal traces the founding of the organization by one person, and its continued campaign for the payment of compensation to survivors after Israel left the negotiations. This book explores the degree to which the leadership entity served individual victims of the Third Reich, the Jewish public, or member organizations.

This timely Research Handbook contains an analysis by leading scholars and practitioners of various legal questions concerning cyberspace and cyber activities. Comprehensive and thorough, it succeeds in mapping out the range of international rules that apply to cyberspace and to specific cyber activities, assesses their regulatory efficacy and offers insightful suggestions, where necessary, for revised standards. Contributors examine the application of fundamental international law principles to cyberspace such as the principle of sovereignty, jurisdiction, state responsibility, individual criminal responsibility, human rights and intellectual property rights. They explore the application of international rules to cyber terrorism, cyber espionage, cyber crime, cyber attacks and to cyber war. They deal with the meaning of cyber operations, the ethics of cyber operations as well as with cyber deterrence. Finally, they comment on the cyber security policies of international and regional institutions such as those of the United Nations, the European Union, NATO and of Asian-Pacific institutions. This Research Handbook will benefit scholars in the fields of international law, international relations, public and private law. Researchers will find the suggested future research avenues in this field invaluable whilst policy-makers and practitioners will gain fresh insights into topical issues concerning the regulation of cyberspace and of cyber activities. Contributors: K. Ambos, C. Antonopoulos, L. Arimatsu, K. Bannelier-Christakis, R. Buchan, P. Ducheine, D.P. Fidler, C. Focarelli, T.D. Gill, K. Heath, C. Henderson, P. Kastner, U. Kohl, F. Megret, E. Myjer, H. Nasu, A. Rahmatian, M. Roscini, N.C. Rowe, B. Saul, M. Schmitt, H. Trezise, N. Tsagourias, D. Turns, R.A. Wessel, K. Ziolkowski

This book analyzes China's attitude to international law based on historical experiences and documents, and provides an explanation of China's approaches to international legal issues. It also establishes several elements for a possible framework of Chinese theory on international law. The book offers researchers, university students and practitioners valuable insights into how China views international law and why it does so in the way it does.

This book analyses the Russian opposition to the 2010 Barents Sea delimitation agreement in light of both the Law of the Sea and Russian identity, arguing that the agreement's critics and proponents inscribe themselves into different Russian narratives about Russia's rightful place in the world.

FIFA has accepted the jurisdiction of the CAS as from 11 November 2002. This date does not mark the beginning of the arbitration of the CAS in football matters, however it has to be stated, that from this date on football disputes in front of the CAS increased enormously. This book is dedicated to the most important decisions of the CAS in football disputes. These awards are analyzed by experts, practicing all over the world. Most of the authors have been directly involved in the proceedings before the CAS. The commentaries cover a broad spectrum of disputes, inter alia, disputes concerning the contractual stability, protection of young football players, doping, football hooliganism, match fixing, players release, multiple club ownership, player agents and the stays of execution. This book provides a wide range of valuable information and is a useful tool for those whose main concern is professional football, such as sports lawyers, sports managers and sports agents, but also academics and researchers. The book appears in the ASSER International Sports Law Series, under the editorship of Dr. Robert Siekmann, Dr. Janwillem Soek and Marco van der Harst LL.M.

This book analyses the voluminous and meandering case law on gambling of the Court of Justice from an empirical perspective. It offers a comprehensive overview of the legal situation of gambling services in the EU Single Market. Additionally, the book presents the current state of research on gambling addiction. It then seeks to answer the central research question as to what extent the views of the Court of Justice on gambling find support in empirical evidence.

The Court of Justice granted exceptionally wide discretion to the Member States due to a so-called peculiar nature of games of chance. With the margin of appreciation having played a key role, the book inquires whether the Court of Justice followed the principles and criteria that normally steer the use of this doctrine. Noting the Court s special approach, the book elaborates on its causes and consequences. Throughout the book, the approach of the Court of Justice is contrasted with that of its sister court, the EFTA Court. Finally, the potential role of the precautionary principle and of EU fundamental rights in the area of gambling law is examined.

Situated at the intersection of law and science, this book seeks to bridge the legal and scientific perspectives and the unique vocabularies common to each. It illustrates the direct relevance of science and empirical research for court cases and policy making. And it contrasts science-informed policy making with the on-going morality discourse on gambling."

AILC is an annual case law reporter that provides the full text of U.S. court opinions involving international law issues. The courts covered include all U.S. federal district courts, federal appellate courts, and the U.S. Supreme Court, as well as some state courts, the U.S. Court of Claims, the U.S. Court of International Trade, and the U.S. Tax Court. The series seeks to provide not every single case in which a court refers to international law but rather all cases that analyze at least one international law issue in depth. The list of subjects addressed by these volumes is vast and changes from year to year, with the inclusion and prominence of most topics turning on their prevalence in a given year's jurisprudence. Some consistently prominent topics are personal jurisdiction over foreign defendants, deportation procedure, and double taxation. Over the last three editions (2006, 2007, and 2008), many topics have developed rapidly and constitute a correspondingly larger portion of the volumes, particularly Terrorism, the Foreign Sovereign Immunities Act, Forum Non Conveniens, and an entirely new, added topic: the National Security Exception (to deportation eligibility). The 2008 edition of AILC also features expanded sections on family law and on the detention of terrorist suspects. The U.S. war on terror and the crisis at Guantanamo have made that last topic a significant and dynamic component of AILC. Each edition of AILC also comes framed with two practical resources for students and scholars. The first is an introductory editor's note that both reviews international law's major developments for the given year and explains to readers how to use the volumes. The second is a subject index to allow for targeted research. Volume One of AILC consists of cases involving international law in general and territories, trusteeships, boundaries and navigable waters. For example, in Abdullahi v. Pfizer, Inc., the Plaintiff-Appellants sued under the Alien Tort Statute (ATS), claiming defendants violated a customary international law norm prohibiting involuntary medical experimentation on humans. Among other rulings, the appellate court ruled that the district court incorrectly determined that the prohibition in customary international law against nonconsensual human medical experimentation cannot be enforced through the ATS, and reversed and remanded for further proceedings. In Cunzhu Zheng v. Yahoo! Inc., the plaintiffs alleged that Yahoo! China disclosed to the Peoples Republic of China (PRC) specific personal information "about plaintiffs, and that, as a result of the disclosures, plaintiffs were subjected by the PRC to serious injuries and serious economic damages." The court examined whether the Electronic Communications Privacy Act applies outside the United States and ruled that it did not.

AILC is an annual case law reporter that provides the full text of U.S. court opinions involving international law issues. The courts covered include all U.S. federal district courts, federal appellate courts, and the U.S. Supreme Court, as well as some state courts, the U.S. Court of Claims, the U.S. Court of International Trade, and the U.S. Tax Court. The series seeks to provide not every single case in which a court refers to international law but rather all cases that analyze at least one international law issue in depth. The list of subjects addressed by these volumes is vast and changes from year to year, with the inclusion and prominence of most topics turning on their prevalence in a given year's jurisprudence. Some consistently prominent topics are personal jurisdiction over foreign defendants, deportation procedure, and double taxation. Over the last three editions (2006, 2007, and 2008), many topics have developed rapidly and constitute a correspondingly larger portion of the volumes, particularly Terrorism, the Foreign Sovereign Immunities Act, Forum Non Conveniens, and an entirely new, added topic: the National Security Exception (to deportation eligibility). The 2008 edition of AILC also features expanded sections on family law and on the detention of terrorist suspects. The U.S. war on terror and the crisis at Guantanamo have made that last topic a significant and dynamic component of AILC. Each edition of AILC also comes framed with two practical resources for students and scholars. The first is an introductory editor's note that both reviews international law's major developments for the given year and explains to readers how to use the volumes. The second is a subject index to allow for targeted research. The cases in Volume Three of AILC cover procedural aspects, including jurisdictional questions, forum non conveniens, choice of law, and discovery. The issue in Capital Ventures International v. Republic of Argentina was whether the Republic of Argentina explicitly waived its sovereign immunity from suit in the United States as to claims relating to bonds issued by Argentina under German law. The court found that there was subject matter jurisdiction over the claims relating to the German bonds because Argentina explicitly waived its sovereign immunity to suit in United States courts on those claims. In Aguas Lenders Recovery Group LLC v. Suez, S.A., Sociedad General de Aguas de Barcelona, S.A., Agua y Saneamientos Argentinos, S.A., the issue was whether, for the purposes of the doctrine of forum non conveniens, a non-signatory to an agreement may be bound by a forum selection clause and forum non conveniens waiver contained in contracts entered into by an entity alleged to be a predecessor in interest. The court held that such a non-signatory may be bound.

AILC is an annual case law reporter that provides the full text of U.S. court opinions involving international law issues. The courts covered include all U.S. federal district courts, federal appellate courts, and the U.S. Supreme Court, as well as some state courts, the U.S. Court of Claims, the U.S. Court of International Trade, and the U.S. Tax Court. The series seeks to provide not every single case in which a court refers to international law but rather all cases that analyze at least one international law issue in depth. The list of subjects addressed by these volumes is vast and changes from year to year, with the inclusion and prominence of most topics turning on their prevalence in a given year's jurisprudence. Some consistently prominent topics are personal jurisdiction over foreign defendants, deportation procedure, and double taxation. Over the last three editions (2006, 2007, and 2008), many topics have developed rapidly and constitute a correspondingly larger portion of the volumes, particularly Terrorism, the Foreign Sovereign Immunities Act, Forum Non Conveniens, and an entirely new, added topic: the National Security Exception (to deportation eligibility). The 2008 edition of AILC also features expanded sections on family law and on the detention of terrorist suspects. The U.S. war on terror and the crisis at Guantanamo have made that last topic a significant and dynamic component of AILC. Each edition of AILC also comes framed with two practical resources for students and scholars. The first is an introductory editor's note that both reviews international law's major developments for the given year and explains to readers how to use the volumes. The second is a subject index to allow for targeted research. Volume Four of AILC covers procedural issues, including those in foreign proceedings. The volume also covers the Foreign Sovereign Immunities Act. The appellate court in El Paso Corporation v. La Comision Ejecutiva Hidro Electrica del Rio Lempa affirmed the district court's denial of the plaintiff's request for discovery for use in a private international arbitration proceeding. The arbitration was conducted pursuant to the parties' agreement under the United Nations Commission on International Trade Law arbitration rules, El Salvadoran substantive law, and Swiss procedural law. In Muhamed Sacirbey v. Joseph R. Guccione, the issue was whether an arrest warrant issued by a foreign court that no longer has jurisdiction over the accused, nor the power to enforce the warrant, can provide an adequate basis for the extradition of a United States citizen.

AILC is an annual case law reporter that provides the full text of U.S. court opinions involving international law issues. The courts covered include all U.S. federal district courts, federal appellate courts, and the U.S. Supreme Court, as well as some state courts, the U.S. Court of Claims, the U.S. Court of International Trade, and the U.S. Tax Court. The series seeks to provide not every single case in which a court refers to international law but rather all cases that analyze at least one international law issue in depth. The list of subjects addressed by these volumes is vast and changes from year to year, with the inclusion and prominence of most topics turning on their prevalence in a given year's jurisprudence. Some consistently prominent topics are personal jurisdiction over foreign defendants, deportation procedure, and double taxation. Over the last three editions (2006, 2007, and 2008), many topics have developed rapidly and constitute a correspondingly larger portion of the volumes, particularly Terrorism, the Foreign Sovereign Immunities Act, Forum Non Conveniens, and an entirely new, added topic: the National Security Exception (to deportation eligibility). The 2008 edition of AILC also features expanded sections on family law and on the detention of terrorist suspects. The U.S. war on terror and the crisis at Guantanamo have made that last topic a significant and dynamic component of AILC. Each edition of AILC also comes framed with two practical resources for students and scholars. The first is an introductory editor's note that both reviews international law's major developments for the given year and explains to readers how to use the volumes. The second is a subject index to allow for targeted research. Volume Five of AILC covers procedural aspects, the Foreign Sovereign Immunities Act and the commercial exception, the Act of State Doctrine, U.S. Sovereign Immunity, and the Alien Tort Claim Act. In Sonia Ghawanmeh v. Islamic Saudi Academy, an issue was whether the Kingdom of Saudi Arabia's operation of the Islamic Saudi Academy constitutes commercial activity under the Foreign Sovereign Immunities Act. An issue in Vishranthamma Swarna v. Badar al-Awadi was whether the individual defendants, by virtue of their diplomatic immunity, or Kuwait, by virtue of its sovereign immunity, are immune from any or all of the plaintiff's claims. The plaintiff brought claims under international law for trafficking, involuntary servitude, enslavement, forced labor, and sexual slavery.

This book traces, assesses and compares the history of conscientious objection - in the cultural context of six common law nations - from refusal of military service and a range of similar moral dilemmas, to objecting to abortion, to the current social polarisation surrounding vaccination hesitancy in the COVID-19 pandemic. It considers the impact of this form of dissent in relation to social movements like Black Lives Matter, social activists such as Gandhi, and whistle blowers like Daniel Ellsberg. It reflects on the relationships between the sacred and the secular, the state and the citizen, in order to better understand the responsibilities of citizenship in our increasingly secular societies. It analyses what defines the conscientiousness of an objection from both legal and ethical standpoints. It examines what constitutes a matter of conscience, why this should justify exemption from civic duties and why this form of dissent has such a time-honoured status. It explores the increased reliance on "grounds of religion, belief or conscience" as providing justification for excusing some citizens from complying with certain responsibilities - mandated by equality and non-discrimination legislation - that are binding for all others. By conducting a comparative evaluation of national law and judicial rulings on a fixed agenda of issues, this book identifies key jurisdictional differences concerning conscientious objection. In so doing, it highlights the importance of cultural context and constructs a jurisdiction-specific overview of legislation, policies and case law. By tracking policy developments and highlighting crucial judicial rulings - particularly in the US - it provides insights into the probable future direction of developments in national law relating to conscientious objection. Lastly, the book draws attention to some of the potential consequences of manifesting dissent by opting out of performing public services - e.g. the possible local breakdown of specific service availability (e.g. abortion, officiating at same-sex marriages, and immunisation); prompting population movements as established democratic civil rights are locally negated (reproductive rights, LGBT rights, right to health protection); fragmenting society into a geographic patchwork of regions in which some citizens are branded as conservative/reactionary and others as progressive; and fuelling the culture wars - with profound implications for a coherent democratic society.

This book compares the evolution of the legal systems of Central Asia, Europe, and East Asia, under the impact of economic factors, both structural and crisis-inspired. The COVID-19, one of the severest challenges faced by humanity, alters the social order and the way people think. Already, changes impact the socio-economic and political-legal spheres. Geopolitical and geoeconomic shifts affect the place of states and regions in the world order. The UK's withdrawal from the EU, superimposed onto the pandemic, inflicted not only political and socio-economic losses but reputational losses as well. It signaled the limits of regional integration if the world's most successful economic grouping needed to revise its own development. This book analyses three salient international political/legal problems for states and regions of Eurasia: trade and financial issues, regional and interregional issues, industrial and socioeconomic issues. It also looks at the US trade policy towards Eurasia and China, the US military presence in South Korea, the EU experience for the EAEU, as well as WTO issues, etc. It follows Le regionalisme et ses limites (2016), Mutations de societe et reponses du droit (2017), On the European and Asian origins of legal and political systems (2018) and The Challenge of change in the legal and political systems of Eurasia and the New Silk Road (2020).

This book addresses the importance of bilingualism in legal education. Written by respected experts in the field, it presents reports on bilingual legal education in countries with such diverse cultures and histories as Belgium, Canada, China, the Czech Republic, Finland, France, Germany, Italy, Japan, Mexico, Romania, Singapore, Taiwan and the USA. The findings are also summarized in a General Report that was presented at the 20th IACL General Congress in Fukuoka, Japan.

The primary aim of this book is to provide clear and reliable information on a number of central topics in comparative law. At a time when global society is increasingly mobile and legal life is internationalized, the role of comparative law is gaining importance. While the growing interest in this field may well be attributed to the dramatic increase in international legal transactions, this empirical parameter is only part of the explanation. The other part, and (at least) equally important, has to do with the expectation of gaining a deeper understanding of law as a social phenomenon and a fresh insight into the current state and future direction of one's own legal system. In response to the internationalization of legal practice and theory, law schools around the world have expanded their comparative law programs. Within the legal subjects that form the core of the curriculum there is a greater interest in comparative legal analysis, as well as greater attention to how global developments and international actors and institutions affect domestic law. Transnational legal education based on comparative reasoning is intended to help shape a new generation of lawyers, public servants and other professionals who recognize and respect cultural diversity in an interconnected world. The central topics discussed in this book include: the nature and scope of comparative legal inquiries; the relationship of comparative law to other fields of legal study; the aims and uses of comparative law; the origins and historical development of comparative law; and the evolution and defining features of some of the world's predominant legal traditions. It also deals with selected theoretical aspects, such as the problem of comparability of legal events; the classification of legal systems into families of law; and the topics of legal transplants, harmonization and convergence of laws. Chiefly intended for students, the book also discusses a number of fundamental issues concerning the development of comparative law, and devotes certain sections to reviewing the salient features of the relevant literature on definitional, terminological, methodological and historical issues.

Mobile technology offers an innovative and cost-effective channel for delivering a range of financial services, including mobile payments. In some jurisdictions, mobile payments simply provide a convenient option for facilitating payment transactions. In other jurisdictions, mobile payments are viewed as potentially transformative because they present an opportunity to expand access to financial services. However, as with other innovations, mobile payments raise consumer protection concerns and require robust regulatory mechanisms to address such concerns. Against this backdrop, the book adopts a typology of consumer policy tools which can be used to address the identified consumer concerns. This typology guides the enquiry into the existing consumer protection frameworks applying to mobile payments in selected jurisdictions (Canada, Kenya, and the United Kingdom). The main objective of this endeavour is to identify best practices that national authorities seeking to leverage mobile payments and similar innovations can emulate. This book will be of interest to policymakers, regulators, industry stakeholders, students and scholars interested in the regulation of innovative financial services, particularly from a consumer protection perspective.