This book discusses which is the most appropriate tax dimension to best manage the new horizons of the global and digital economy. In this perspective, the efficiency of the main models is examined and two fundamental proposals are put forth: the first one aims at a coordination of the Destination-Based approach with the role of some specific digital assets, such as user data; the second one is a framework for a possible futuristic tax phenomenon all internal to the world of the internet and not linked to traditional territorial States. The compliance of these models with the constitutional principles that western democratic systems have affirmed over time in matters of taxation is then analyzed with particular regard to legal certainty, consent to taxation and to the re-distributive function of taxes. A specific evaluation of the role of the European Union is carried out and the jurisprudence on financial interests of the Union and on State aids is analyzed and tackled in light of the Treaty on the Functioning of the European Union and of the tax sovereignty of member States. The conclusion is that the model of the organization with a general political purpose, from which modern States take their inspiration, appears unfailing for a tax project that would focus on the good and the growth of the person and of the social aggregations in which everyone lives. A model that therefore deserves to be safeguarded, although with new methods and instruments, starting from a Destination-Based Asset-Coordinated approach, in the Third Millennium. The book will be of interest to researchers and academics in international tax law, constitutional law and in political science.

Corporate Liability for Insider Trading examines the reasons why there have been no successful criminal prosecutions, or successful contested civil proceedings, against corporations for insider trading, and analyses the various rationales for prohibiting insider trading. It reviews the insider trading regulatory regime and describes its key features, using both national and international examples. The book inspects a variety of criminal and civil models of corporate liability and considers the historical and theoretical basis on which corporations are subject to insider trading laws. The specific elements of the insider trading offence and the manner in which they are attributed to corporations are analysed in detail. Defences available to corporations such as Chinese Walls are explored, and the obligations that are imposed on businesses as a result of insider trading regulation - security trading policies and notifications, continuous disclosure obligations, and duties concerning conflicts of interest - are detailed and examined. The book concludes with reform proposals intended to remedy the many legal and commercial difficulties identified, in order that a new regulatory regime might be adopted to better serve regulators, businesses, investors, and the broader market. This volume addresses these corporate law topics and will be of interest to researchers, academics, financial institution compliance officers, investment bankers, corporate and comparative lawyers, and students and scholars in the fields of commercial law, corporate law, financial crime, company law, and white collar crime

Research on The United Nations Convention on the Law of the Sea (UNCLOS) is a valuable addition to understanding the political situation in the potentially volatile South China Sea region. This book covers topics such as baselines, historic title and rights, due regard and abuse of rights, peaceful use of the ocean, navigation regimes, marine scientific research, intelligence gathering, the UNCLOS dispute settlement system and regional common heritage. In search of varying viewpoints, the authors in this book come from multiple countries, including the Philippines, Australia, Ireland, Mainland China and Taiwan, the United States, and Indonesia, Singapore, UK and Germany. Ongoing events, such as the recent waves made by China in the East China Sea and increasing tensions between the South East Asian countries over the use of South China Sea, make this book especially pertinent.

This open access book provides an exhaustive picture of the role that annulment conflicts play in the EU multilevel system. Based on a rich dataset of annulment actions since the 1960s and a number of in-depth case studies, it explores the political dimension of annulment litigation, which has become an increasingly relevant judicial tool in the struggle over policy content and decision-making competences. The book covers the motivations of actors to turn policy conflicts into annulment actions, the emergence of multilevel actors' litigant configurations, the impact of actors' constellations on success in court, as well as the impact of annulment actions on the multilevel policy conflicts they originate from.

The Yearbook of International Sports Arbitration is the first academic publication aiming to offer comprehensive coverage, on a yearly basis, of the most recent and salient developments regarding international sports arbitration, through a combination of general articles and case notes. The present volume covers decisions rendered by the Court of arbitration for Sport (CAS) and national courts in 2016. It is a must-have for sports lawyers and arbitrators, as well as researchers engaged in this field. It provides in-depth articles on burning issues raised by international sports arbitration, and independent commentaries by esteemed academics and seasoned practitioners on the most important decisions of the year by the CAS and national courts. Dr. Antoine Duval is Senior Researcher for International and European Sports Law at the T.M.C. Asser Instituut in The Hague. He holds a Ph.D. on the interaction between Lex Sportiva and EU Law from the European University Institute in Florence. Prof. Antonio Rigozzi teaches international arbitration and sports law at the University of Neuchatel, Switzerland, and is the partner in charge of the sports arbitration practice at Levy Kaufmann-Kohler, a Geneva-based law firm specializing in international arbitration.

"Given their ethnic diversity, to what extent, and at what cost and benefit to human dignity, can European countries adopt and adapt plural democracy?" The contributors to this volume offer answers to this question from a variety of multidisciplinary perspectives within the framework of the integral theory of law and the state. Their shared aim is to explain legal phenomena in the context of other relevant issues and to identify, analyse and critique conceptualizations, problems and situations. This volume is rooted in the historical and contemporary European experience with special cases from Bosnia and Hercegovina, Croatia, Latvia, Slovenia, Spain and Canada which are relevant for understanding the European problem. Solutions to the problem are sought through innovative interpretations of the rule of law, democracy and human dignity, which are followed by argumentation about how these concepts, when recognized as European legal principles, can be implemented in order to avoid ethnic conflicts. Following an introduction that defines the problem at the centre of the book and explains how legal theory can be used to address it, the book consists of eleven contributions divided into three thematic sections. The first covers topics concerning the European principles which can help avoid ethnic conflicts: the principle of compulsory adjudication in interstate relations, the principle of democracy, and principles regarding the recognition of individual and collective identities. These European principles are then investigated by drawing on legal and political theories. The second section presents three ways of conceptualizing ethnical needs in multi-ethnic states: asymmetric federalism, demoicratic account and cooperative federalism. The third and final section elaborates on issues concerning the protection of minority rights: the role of judicial ideology in protecting minority rights, citizenship, the EU mechanism for the protection of minority rights, and the importance of remembering tragic events affecting minorities.

According to a famous Talmudic story (Babylonian Talmud, Tractate Shabbat: 31a), a gentile once approached Rabbi Hillel and asked to be taught the entire Torah while standing on one foot. Hillel replied, 'Love your neighbour as yourself. That is the entire Torah. The rest is simply an explanation. Go and learn it ' In much the same way, Jewish law can be described in one word-Torah. All the rest is simply an explanation. The Torah, also known as the Bible, the five books of Moses, and the Pentateuch, was written over 3,000 years ago. Since then, Jewish law has developed various interpretations and applications of the Torah, interpretations of those interpre- tions, and so on. Jewish law contains civil dictates as well as religious protocol. Problems that arose in the framework of religious life and problems surrounding civil relationships both found solutions in the same legal source-the Torah and the Halacha, the Jewish legal interpretations and rulings. This chapter on water law in the Jewish tradition provides insight into Jewish law and custom in general, and rules related to the protection of water sources in particular. One should not look, however, to find a written code of Jewish law, as there is none.

"Dr. Jayshree Pandya, " founder of Risk Group LLC (http: //www.riskgroupllc.com), is ahead of the curve in addressing the changing global fundamentals of the emerging Global Age.

Global Age, and its changing global fundamentals has brought complex, chaotic, and turbulent times for every nation-where failures at all levels have come to become self-evident, repetitive, destructive, and potentially hopeless in nature and uncertainty. Nations are caught off guard.

From what is visible across nations today, the promise of progress and prosperity for all nations does not seem to have materialized in a Global Age. Instead of progress and prosperity, what is visible today is crisis and catastrophe that is overpowering and overwhelming the capability of most nations to meet their promise of progress and prosperity.

Nations are in crisis. This introductory book Global Age: NGIOA @ Risk addresses the global shifts and the changing global fundamentals of Global Age, to lay out much needed foundation of an integrated NGIOA risk governance framework for the coming tomorrow. This book will make a convincing case for the far-reaching need and understanding of global risk concepts, global risk fundamentals, and risk centric integrated NGIOA governance. The integrated NGIOA risk governance approach proposed and discussed in this initiative is rational, practical, and feasible. It will help create a dynamic, vibrant, and sustainable NGIOA economy of a Global Age. This initiative is a first step towards that.

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This edited book focuses on the most controversial aspects of assistance benefits as mandated by the Brazilian Constitution of 1988 - and the challenges that have merged since the approval, in 1993, of the Federal Act 8.742, also known as Organic Law of Social Assistance. This collection of essays allows the reader to understand some important changes in social assistance policies in Brazil in recent years, having the General Theory of Social Security and the Human Rights as references. The tensions between economic principles and affirmative policies for the less advantaged parts of the society are also covered, showing how different interpretations of key concepts - like need, poverty or family - may have an important role on the exercise of fundamental rights.

This book provides a comprehensive basis for the contractual transfer of immovables under Kosovo law. In particular, it aims to bring near the readers the influence of contract law rules in the transfer of immovables. Furthermore, it addresses the legal relationship of contract and property law with other fields of civil law during the contractual transfer of immovable.

Offering a study of regionalism in Africa and investigating the ways in which law can be used to address the issues raised by regional processes on the continent, this book examines the African Economic Community, considering that it has been entrusted to coordinate and to harmonize policies between various Regional Economic Communities (RECs) across the continent, thereby influencing the continent's approach towards regional integration. It seeks to identify how law can be used to strengthen the African RECs while ensuring that they achieve their goal of promoting regional development across the continent. Drawing upon economic and political theories, and using a critical doctrinal analysis of legal texts and norms, the book uncovers the legal and economic underpinnings of the model of regional integration followed by the regional schemes operating under the banner of the AEC, aiming to contribute to the search for effective methods to ensure the success of these various initiatives. Proposing the concept of "Regional Developmentalism Through Law" as the most suitable conceptual framework to support the effective establishment of an African Economic Community, this book will be of interest to researchers, academics and policy makers interested in the correlation between law, regional integration and development in Africa.

In modern countries, a company is commonly categorized as either public or privately-held, depending on whether securities are publicly traded on the open market, into a government-owned company or private company depending on government ownership, or a financial company or non-financial company depending on its main business, and so on. Of course, these categories are generally used in Indonesia as well. A unique aspect in Indonesia is that a well-settled legal practice mainly uses a dichotomy of company types that is rarely popular in foreign countries: a company with foreign direct investment (penanaman modal asing, or PMA) or company with 100% domestic direct investment (penanaman modal dalam negeri, or PMDN). Government plans concerning how to differently regulate these companies frequently becomes a national issue, as it is one of the main standards to evaluate how effectively and willingly the Indonesian government develops its economic policies. Laws, regulations, and actual legal practice also treat the two types of companies differently, based on whether a company has a foreign shareholder. Although many foreign countries are also equipped with similar regulations over companies with foreign direct investment, Indonesia distinctively applies this dichotomy for much wider uses for several reasons. This book is designed to assist students, practitioners, and researchers with clear and comprehensive treatment of key concepts in Indonesian company law. Significant business, economic, and policy issues are highlighted together with a thorough analysis of the important statutory provisions and cases used in the study of Indonesian company law. The book includes the major theoretical approaches used in current company law literature and statutory issues are covered under both the 2007 Indonesian Company Act and the 2007 Indonesian Capital Investment Act. The book will be an essential reference for investors and businesses contemplating entering the Indonesian Market.

This book addresses the disparity between positive non-treaty law and its scholarly assessment in the area of moral concepts, understood as altruistic as opposed to reciprocal legal obligations. It shows how scholars are generously willing to assert the existence of a rule of international law, thereby moving further away from actual state practice, not taking into account the factors of legal rhetoric and the core survival interests of the state in the formation of custom and general principles of law. The main argument is that such moral concepts can simply not manifest themselves as non-treaty sources of international law from a dogmatic perspective. The reason is the inherent connection between the formation of the non-treaty sources of international law and state interest that makes it difficult, if not impossible, to assess state practice or opinio juris in the case of altruistic obligations. The book further demonstrates this finding by looking at two cases in point: Human rights and humanitarian exceptions to the prohibition of force. As opposed to the majority of existing works on the subject, State Interest and the Sources of International Law takes a bigger-picture approach to a number of distinct problems in international law scholarship by looking at the building blocks of international relations on the one hand, and merging this with sources doctrine on the other. It will be of interest to researchers, academics, and students in the fields of international law, human rights, international relations, political science, legal philosophy, and legal theory.

This book seeks to re-appreciate the concept of customary international law as a form of spontaneous societal self-organisation, and to develop the methodological consequences that ensue from this conception for the practice of its application. In pursuing this aim, the author draws from three different strands of scholarship that have not yet been considered in connection with one another: First, general jurisprudential theories of customary law; second, theories of customary international law, especially as they relate to international relations scholarship; and third, methodological approaches to the interpretation of international law. This expansive, philosophical layout of the book enables the author to put the conceptual enigmas of customary international law into a broader perspective. Among the issues discussed in the book are the dichotomy of its traditional and modern forms and the respective benefits and disadvantages of inductive and deductive approaches to its ascertainment. In the course of this analysis, the author draws insights from Friedrich August Hayek's theory of law as a 'spontaneous order', an information-processing device which enables the participants of a legal system to make use of decentralised knowledge. The book argues that the major advantage of custom as a source of international law lies in the fact that it is the result of a gradual process of trial and error, rather than the product of deliberate planning. This makes it a particularly apposite source of law in a time of seismic shifts in the distribution of power within a vastly diverse community of States, when a new global order is expected to emerge, the contours of which are not yet clearly discernible. This book applies general concepts of legal philosophy to explain the continuing relevance of custom as a source of international law while at the same time inferring from this theoretical framework concrete practical and methodological consequences, the most important of which is the special role that purposive interpretation plays with respect to rules of international custom. Given this broad approach, the book will be of interest to several groups of potential readers including academics interested in the philosophy of customary law in general, academic international lawyers and legal practitioners, especially judges, scholars of international relations and all those interested in how the international community of States organises itself.

Since 2007, the Supreme Court of Pakistan has emerged as a dominant force in Pakistani politics through its hyper-active use of judicial review, or the power to overrule Parliament's laws and the Prime Minister's acts. This hyper-activism was on display during the Supreme Court's unilateral disqualification of Prime Minister Yousef Raza Gilani in 2012 under the leadership of Chief Justice Iftikhar Chaudhry. Despite the Supreme Court's practical adoption of restraint subsequent to the retirement of Chief Justice Chaudhry in 2013, the Court has once again disqualified a prime minister, Nawaz Sharif, due to allegations of corruption in 2017. While many critics have focused on the substance of the Court's decisions in these cases, sufficient focus is not paid to the amorphous case-selection process of the Supreme Court of Pakistan. In order to compare the relatively unregulated process of case-selection in Pakistan to the more structured processes utilized by the Supreme Courts of the United States' and India, this book aims to understand the historical roots of judicial review in each country dating back to the colonial era extending through the foundational period of each nation impacting present-day jurisprudence. As a first in its kind, this study comparatively examines these periods of history in order to contextualize a practical prescription to standardize the case-selection process in the Supreme Court of Pakistan in a way that retains the Court's overall power while limiting its involvement in purely political issues. This publication offers a critical and comparative view of the Supreme Court of Pakistan's recent involvement in political disputes due to the lack of a discerning case-selection system that has otherwise been adopted by the Supreme Courts of India and the United States' to varying degrees. It will be of interest to academics in the fields of Asian Law, South Asian Politics and Law and Comparative Law.

This book addresses the involuntary and arbitrary displacement of individuals resulting from armed conflict and gross human rights violations. It shows that forcible displacement constitutes a serious violation of international law and of fundamental community interests. Armed Conflict and Forcible Displacement provides a critical legal analysis of the contemporary international framework, permeating forcible displacement in these circumstances and explores the rights that individuals possess with specific focus on the right not to be displaced and, where this fails, the right to return home and to receive property restitution. In doing so, this volume marries together different fields of international law and builds on the case studies of Cyprus, Colombia, Cambodia and Syria. While the case studies considered here are far from exhaustive, they are either little explored or present significant challenges due to the magnitude of displacement or contested international jurisprudence. Through this analysis, the volume exposes some of the legal challenges that individuals encounter in being protected from forcible displacement, as well as the legal obstacles that persist in ensuring the return of and the recovery of property by the displaced. It will be of interest to those interested in the fields of international law, human rights law, as well as conflict and war studies.

This book is a critical exploration of the war on terror from the prism of armed drones and globalization. It is particularly focused on the United States' use of the drones, and the systemic dysfunctions that globalization has caused to international political economy and national security, creating backlash in which the desirability of globalization is not only increasingly questioned, but the resultant dissension about its desirability appears increasingly militating against the international consensus needed to fight the war on terror. To underline the controversial nature of the "war on terror" and the pragmatic weapon (armed drones) fashioned for its prosecution, some of the elements of this controversy have been interrogated in this book. They include, amongst others, the doubt over whether the war should have been declared in the first place because terrorist attacks hardly meet the United Nations' casus belli - an armed attack. There are critics, as highlighted in this book, who believe that the "war on terror" is not an armed conflict properly so called, and, thus, remains only a "law enforcement issue." The United States and all the states taking part in the war on terror are obligated to observe International Humanitarian Law (IHL). It is within this context of IHL that this book appraises the drone as a weapon of engagement, discussing such issues as "personality" and "signature" strikes as well as the implications of the deployment of spies as drone strikers rather than the Defence Department, the members of the U.S armed forces. This book will be of value to researchers, academics, policymakers, professionals, and students in the fields of security studies, terrorism, the law of armed conflict, international humanitarian law, and international politics.

Based on the first edition with extensive analysis of practical applications of environmental risk management and compliance management systems, this second edition of International Environmental Risk Management reflects updates made in the understanding and application of risk management best practices and makes available a frame of reference and systematic approach to environmental and social governance (ESG). It provides a pathway for readers to implement environmental management strategies that can be integrated with core operations and other risk management efforts, including supporting sustainability and corporate social responsibility initiatives associated with climate change, the circular economy or supply chain conditions, as well as enterprise risk management; anti-bribery, and other compliance management systems. This book provides in-depth discussions of ways to use global environmental management standards. New features in this edition: Combines EMS standards with discussion of specific principles, other authors' research, and guidelines on management practices. Provides guidelines on how to prepare for, anticipate, and resolve environmental issues. Includes easily understandable information for all readers and is not simply aimed toward individuals who are knowledgeable about this topic. Provides in-depth discussions on using global environmental management standards to manage risk and promote resilience, as well as legal strategies and voluntary initiatives that companies can utilize to minimize risk. Accounts for the substantive revisions in ISO 14001:2015. As a growing and rapidly changing field, it is necessary to address new issues, guidelines, and regulations to assist businesses, academia, students, consultants, lawyers, and environmental managers with a pragmatic resolution to environmental risk management issues. This second edition gives a broad and detailed analysis of the changes made to international standards and practices and serves as an excellent guide to managing environmental risk.

This book offers a new way of understanding the role of the mediator in teaching parties the interrelationship between sustainable peace, forgiveness, and international justice. It argues that the arrival of social media presents new opportunities for reaching sustainable peace agreements, through their use in gathering the detailed information that can match victims and perpetrators of past atrocities. The author aims to advance a more expansive understanding of the subjects and limitations of making peace in the shadow of international law by examining the concepts of mediation and forgiveness that exist alongside law. To that end, the book offers an account of the role of the mediator that emerges from the interplay between Ricouerian imagination and forgiveness and predicts ever-greater opportunities for making peace and protecting human rights that can be facilitated by a harnessing of social media as a tool for making peace with justice. The author also aims to examine how strategies for sustaining the peace must combat the inevitable frustrations with democracy that can lead to a slide into dictatorship. Assad, Obama, and the UN leadership and their decisions concerning making and maintaining peace in Syria are used as case studies to examine the interplay between a leaders' religious beliefs, faith in democracy and rule of law, and impulses towards totalitarianism.

The emergence of sharing mobility is having a profound impact on urban landscapes. In fact, it is deeply affecting the traditional organization of local services by calling into question how urban transportation is planned, and by redesigning city spaces. Further, by connecting people to shared assets, services or both, sharing mobility is poised to facilitate the more efficient use of underutilized resources, becoming a powerful tool for economic growth and social inclusion, while also contributing to sustainability. That being said, the economic, social and spatial impacts of sharing mobility have not been sufficiently investigated, and so far, the evidence is mixed. From a normative standpoint, while it is relevant to better understand the relations between sharing mobility, the city and the environment, it is also of crucial importance to define new policies and sound rules for sharing mobility in urban areas. Against this backdrop, this book adopts a multidisciplinary perspective to explore the role that sharing mobility can play in the creation of more just and sustainable cities.

This book is the first academic contribution that deals with international taxation of income sources from sports events. Using an interdisciplinary approach, with in-depth analysis of both sports law and international tax law, it is notably the first academic work to conduct a thorough analysis in the fields of international taxation of eSports, sports betting as well as illegal/unlawful income sources that may be obtained in relation to a sporting event, such as kickback payments. After describing the general methodologies of income tax and VAT from an international standpoint, defining key terms such as 'eSports' and 'bidding procedure', the book examines in detail the taxation of the services that are rendered and the goods that are sold, thereby the income obtained, in relation to an international sports event from both income tax and VAT perspectives. Also analysed are government funding in the sports sector, along with its taxation modalities, as well as specific tax exemption regulations enacted for the purposes of mega sporting events. Highlighting the absence of an acceptable level of certainty in the field of taxation of international sports events, the work makes pertinent suggestions as to the future of international sporting event taxation law. With international appeal, this comprehensive book constitutes essential reading for tax and sports law scholars.

This book discusses the impact of cultural diversities and identities on regional and interregional cooperation, as well as on multilateralism. Employing a comparative approach to organizations such as ASEAN, MERCOSUR, SAARC, and the African and European Unions, this volume seeks to understand their distinctive features and patterns of interaction. It also explores the diffusion of multidimensional interregional relations, including but not limited to the field of trade. Scholars from several disciplines and four continents offer insights concerning the consequences of both multiple modernities and the rise of authoritarian populism for regionalism, interregionalism, and multilateralism. The Covid-19 pandemic confirmed the decline of hegemonic multilateralism. Among alternative possible scenarios for global governance, the "new multilateralism" receives special attention. This book will be of key interest to European/EU studies, economics, history, cultural studies, international relations, international political economy, security studies, and international law.

This book discusses the impact of cultural diversities and identities on regional and interregional cooperation, as well as on multilateralism. Employing a comparative approach to organizations such as ASEAN, MERCOSUR, SAARC, and the African and European Unions, this volume seeks to understand their distinctive features and patterns of interaction. It also explores the diffusion of multidimensional interregional relations, including but not limited to the field of trade. Scholars from several disciplines and four continents offer insights concerning the consequences of both multiple modernities and the rise of authoritarian populism for regionalism, interregionalism, and multilateralism. The Covid-19 pandemic confirmed the decline of hegemonic multilateralism. Among alternative possible scenarios for global governance, the "new multilateralism" receives special attention. This book will be of key interest to European/EU studies, economics, history, cultural studies, international relations, international political economy, security studies, and international law.

Analysing the most important concepts and problems of the philosophy of polar law, this book focuses on the legal regimes relating to both the Arctic and Antarctic. The book addresses the most fundamental concepts and problems of polar law, looking beyond the apparent biophysical similarities and differences of the two polar regions, to tackle the distinctive legal problems relating to each polar region. It examines key legal-philosophical areas of the philosophy of law around legal interpretation; the role of nation states, reflected in concepts of territorial sovereignty - whether recognised or merely asserted, the exercise of jurisdiction, and the philosophical justifications for such claims; as well as indigenous rights, land rights, civil commons and issues of justice. The book will be of interest to students and scholars of polar law, land law, heritage law, international relations in the polar regions and the wider polar social sciences and humanities.