The impact of the European Community and European Community law on taxation is becoming increasingly important. EC law influences not only national tax law but also tax treaties. This book focuses on the question of whether anti-abuse provisions in tax treaties may be in conflict with EC law, especially the fundamental freedoms contained in the EC Treaty. This issue is dealt with from the perspective of Austria, France, Germany, Italy, The Netherlands, Spain and the United Kingdom. Though most problems arise with regard to the limitation on benefits clauses contained in the tax treaties concluded between EC Member States and the United States, the book also addresses the compatibility with EC law of other anti-abuse clauses and assesses the consequences of a possible conflict. EUCOTAX (European Universities Cooperating on Taxes) is a network of fiscal institutes of European universities - nine in 1998. This network aims at initiating and co-ordinating both comparative education and comparative research on taxation. The comparative education is structured by various means, e.g. organizing winter courses and guest lectures. Comparative research is realised by means of joint research projects, international conferences and exchange of researchers from various countries.

This work focuses on the EU's participation in the Dispute Settlement Proceedings (DSP) of the WTO for matters of non-conferred competences. The underlying thesis is that the joint membership of the EU and its Member States is fallacious, in that it could cause the EU to become responsible for violations of the WTO regulations on the part of the Member States. Such fallacies are rooted in the blurred nature of the distribution of powers in the EU polity.In order to tackle the issue of international responsibility, the analysis is based on the facts of a real-world case. Based on the tenets of public international law, the law of mixed agreements and the EU constitutional principles, the book puts forward a model for the EU's participation in the DSP, and for the reallocation of burdens to the respective responsible entity. This proposition deconstructs the joint responsibility regime and endorses a solution that could address the issue of responsibility in mixed agreements without a declaration of powers.

This is the first book to present the law of the Baltic States in one comprehensive and coherent volume in English. The Baltic States region, which was incorporated by the Soviet Union for 50 years and now is the only such territory in the EU, continues to be characterized by a number of unique traits, problems and developmental trends. This book addresses these facets of law - the status quo, problems and trends - by adopting a comparative perspective structure for all three Baltic States (divided into three main parts - Estonia, Latvia and Lithuania). Each of these parts examines similar core aspects: General Frameworks, Public Law, and Private Law. Taking into account the peculiarities of each country, the individual chapters provide analyses of principles, problems and developments in specific legal branches. The authors of the book are recognized academics and professionals in the field of law. Taken together, their contributions offer a valuable tool and resource for anyone interested in the law of the Baltic States: students, legal practitioners, scholars, administrators, etc.

This book discusses the relationship between democracy and the financial order from various legal perspectives. Each of the nine contributions adopts a unique perspective on the legal and political challenges brought to the fore by the Global Financial Crisis. This crisis and the ensuing sovereign debt crisis in Europe are only the latest in a long series of financial crises around the globe in recent decades. By their very existence, but also as a result of the political turmoil they have created, these financial crises testify to the well-known tensions between democracy and a market-based economic and financial order. However, what is missing in this debate is an analysis of the role of law for reconciling democracy with a market-based financial order. To fill this lacuna, the book focuses on the controversy surrounding the concept of law, thereby adding another variable to the debate on the relation between democracy and capitalism. Each chapter addresses the concept of law from a particular theoretical angle, be it a full-grown legal theory or an approach in political economy that has a particular view of the law.

'Ruhmkorf's thought-provoking book has a powerful message: that we cannot rely on the discretion of business to promote CSR voluntarily. Through the devastating example of the Rana Plaza disaster, Ruhmkorf shows that we must get beyond business rhetoric and develop a multidimensional approach to the regulation of global supply chains. Whilst recognising the existing limitations of private law, his book highlights the potential contribution of private law to the development and promotion of CSR. The task is not an easy one, but by adopting a pluralistic approach to corporate law and by employing contract law, consumer law and tort law more dynamically, English private law could fill many of the regulatory gaps. The message is urgent and strong. This is a must read book for anyone concerned with CSR, supply chains and the law.' - Charlotte Villiers, University of Bristol, UK 'This book fills an important gap in discussions of international CSR standards. It is all very well to say that states must protect and companies should respect human rights, but when breaches of human rights do occur, it is remedies that matter. Ruhmkorf explores the limits of private law avenues for seeking such remedies. In so doing, he provides a valuable understanding of obstacles to fuller realization of the three-pillared ''Protect, Respect and Remed'' Framework of the UN Guiding Principles on Business and Human Rights. - Alice de Jonge, Monash University, Australia Current debate surrounding social responsibility has neglected to fully comprehend the important role of national private law in achieving socially responsible conduct in business. This insightful book demonstrates how private law makes a significant contribution to the promotion of corporate social responsibility (CSR) and how it could be improved. Based on the analysis of four substantive areas (company law/corporate governance, contract law, consumer law and tort law), this inclusive book covers a full range of issues that are important for CSR. These include directors duties, corporate reporting, the incorporation of CSR policies into the supply chain, consumer rights and the tortious liabilities of companies. The book discerns how national private law in the home state of multinational enterprises can legally affect their socially responsible conduct worldwide. Andreas Ruhmkorf demonstrates that private law already promotes and, with certain amendments, could better promote CSR in the regulation of global supply chains. The book's findings are applied to the collapse of the Rana Plaza Building in Bangladesh, which offers a supportive empirical insight. As an up-to-date and comprehensive survey of CSR and global supply chains, this work will benefit researchers and practitioners interested in the fields of CSR, private law, international law, political economy, international labor standards and sustainable supply chains.

Social justice and the market economy often seem to be on a collision course. Human dignity and equal treatment are of little commodity value. More and more, however, labour law theorists are insisting that, without more serious attention to human rights in the workplace, the dominance of market-driven economics will continue to engender grave and potentially explosive social problems. This collection of essays -- composed in honour of the leading labour law and social security jurist Ruth Ben-Israel -- offers incisive perspectives on this vital aspect of today's post-industrial society. Featuring the most recent views of a virtual who's who of major labour law authorities, the book includes in-depth analyses of such important aspects of the field as the following: + workplace representation; + safety and health at work; + labour conflicts; + labour courts; + the ILO supervisory system; + right to strike; + employee privacy; + enterprise reorganisation; and + treatment of blue collar vs. white collar workers. All issues are treated from a comparative legal viewpoint, with valuable contributions from Germany, Italy, Belgium, the Netherlands, the United Kingdom, the United States, Israel, and Japan. Ruth Ben-Israel is notable for her commitment -- as teacher, writer, and international advisor - to the continuity and expansion of social justice as the welfare state has increasingly succumbed to the pressure of the corporate-driven global economic model. Her extensive body of work emphasizes collective bargaining, strikes and lockouts, workers' participation, equal employment opportunity (especially for women), and unfair dismissal. Labour Law, Human Rights and Social Justice is a faithful and fitting tribute from her colleagues to her determination and eloquence in pursuing this most worthy of goals.

This book presents a complete and coherent view of the subject of Common European Sales Law from a range of European perspectives. The book offers a comparison of the CESL with the CISG, as well as pre-existing instruments, including the Draft Common Frame of Reference (DCFR) and the Principles of European Contract Law (PECL). It analyses the process of enactment of CESL and its scope of application, covering areas such as the sale of goods, the supplying (licensing) of digital content, the supply of trade-related services, and consumer protection. It examines the design of the CESL bifurcating businesses into large and small-to-medium sized enterprises, and the providing of rules covering digital content and the supply of trade-related services. Lastly, it studies the field of application of the CESL combined with the already existing EU consumer protection laws, as well as nation-specific laws.

This edited volume explores the fundamental aspects of the dark web, ranging from the technologies that power it, the cryptocurrencies that drive its markets, the criminalities it facilitates to the methods that investigators can employ to master it as a strand of open source intelligence. The book provides readers with detailed theoretical, technical and practical knowledge including the application of legal frameworks. With this it offers crucial insights for practitioners as well as academics into the multidisciplinary nature of dark web investigations for the identification and interception of illegal content and activities addressing both theoretical and practical issues.

This book analyses how the complementarity regime of the ICC's Rome Statute can be implemented in member states, specifically focusing on African states and Nigeria. Complementarity is the principle that outlines the primacy of national courts to prosecute a defendant unless a state is 'unwilling' or 'genuinely unable to act', assuming the crime is of a 'sufficient gravity' for the International Criminal Court (ICC). It is stipulated in the Rome Statute without a clear and comprehensive framework for how states can implement it. The book proposes such a framework and argues that a mutually inclusive interpretation and application of complementarity would increase domestic prosecutions and reduce self-referrals to the ICC. African states need to have an appropriate legal framework in place, implementing legislation and institutional capacity as well as credible judiciaries to investigate and prosecute international crimes. The mutually inclusive interpretation of the principle of complementarity would entail the ICC providing assistance to states in instituting this framework while being available to fill the gaps until such time as these states meet a defined threshold of institutional preparedness sufficient to acquire domestic prosecution. The minimum complementarity threshold includes proscribing the Rome Statute crimes in domestic criminal law and ensuring the institutional preparedness to conduct complementarity-based prosecution of international crimes. Furthermore, it assists the ICC in ensuring consistency in its interpretation of complementarity.

The law of outer space is rapidly evolving to adapt to changes in the economic drivers as well as advancements in technological capabilities. The contents of this book are a reflection of this changing environment as evidenced in the writings of the second and third generations of space lawyers. Theoretical aspects of space law are explored by chapters relating to fundamental concepts central to the corpus juris spatialis. Practical aspects of space law are probed by examinations into international and domestic regulation of commercial activities, with particular emphasis on African, Asian, and European perspectives. International policy considerations are scrutinized in relation to military uses of outer space. The scientific Search for Extraterrestrial Intelligence (SETI) is the subject of a concise history of the discipline vis-a-vis the role of the SETI Permanent Committee of the International Academy of Astronautics (IAA), and also of a study of the policy and other ramifications of social media in the event of the discovery of intelligent extraterrestrial beings. The book concludes with the republication of the seminal and highly influential Relations With Alien Intelligences The Scientific Basis of Metalaw by Dr. Ernst Fasan, first published in 1970. Scholar, author, and attorney Ernst Fasan was among the original space lawyers, a small, pioneering group of visionaries who recognized that the movement of man into space must be accomplished without the shackles of history and in an environment free from the threat of the use of space as an instrument of armed aggression. The influence of Dr. Fasan has extended beyond the international legal community to the broader scientific community, especially to the field of astrobiology, as he pursued groundbreaking investigations into what could be the ultimate in legal relationships - metalaw - the interaction of sentient beings from different planets. The contributors to this Liber Amicorum are among those who can trace their own work to the foundations of space law placed in part by Ernst Fasan.

This provocative study investigates the question of whether, and to what extent, stringent EC process or production standards affect regulatory standards in the US and Canada through their effects on trade. Four highly controversial issues - animal trapping methods, beef growth hormones, genetically modified foods and food products, and protection of personal information in data transfers - are examined in great detail. The author combines legal research (EC regulations and directives, WTO cases, national and international regulatory standards and exceptions, records of negotiation and arbitration, and other sources), political and economic analysis, and information and insights gained from 67 personal interviews with officials and representatives of several types of interest groups. The result is a forceful and convincing portrayal of how the major powers are dealing with this most fundamental and complex problem affecting international trade today. This timely study is of extraordinary value in its potential to elucidate comparable manifestations of this fundamental problem in a wide variety of cases, issue areas, and countries, and in its interdisciplinary approach. As such it will be valuable to all lawyers, policymakers, and scholars in the field of international trade and regulatory politics.

This book creates a user-friendly, accessible guide to the complex area of sanctions law. In particular, the book examines how sanctions restrictions work in practice, and what the implications are for multinational businesses operating across numerous sanctions regimes. To this extent, the book considers the interrelationship between sanctions at the supranational and national levels, including the impact of the far-reaching US sanctions regime. The book's aim is not to provide an exhaustive list of sanctions regulations, but rather a framework for engaging with the relevant legislation and the main issues arising therefrom. Reinforcing this practical and commercially-focused approach, each chapter is written in a format that enables easy reading and rapid assimilation. Where there are relevant materials, be they legislative or case-law, these are outlined at the start of each chapter. In addition, the chapters dealing with challenges to sanctions designations each include a section with key principles, providing the clearest possible treatment of the subject.

Pleadings, Oral Arguments, Documents: Dispute Regarding Navigational and Related Rights (Costa Rica v. Nicaragua) Volume V

Most of the world s redundant ships are scrapped on the beaches of the Indian sub-continent, largely by hand. As well as cargo residues and wastes, ships contain high levels of hazardous materials that are released into the surrounding ecology when scrapped. The scrapping process is labour-intensive and largely manual; injuries and death are commonplace.

Ship breaking was a relatively obscure industry until the late 1990s. In just 12 years, action by environmental NGOs has led to the ratification of an international treaty targeting the extensive harm to human and environmental health arising from this heavy, polluting industry; it has also produced important case law.

Attempts to regulate the industry via the "Basel Convention" have resulted in a strong polarization of opinion as to its applicability and various international guidelines have also failed because of their voluntary nature. The adoption of the "Hong Kong Convention" in 2009 was a serious attempt to introduce international controls to this industry."

The subject of this book is human rights law, focusing on historic achievement of a common standard viewed from a perspective of Pengchun Chang's contributions to the drafting of the Universal Declaration of Human Rights (UDHR). This is an original research, integrating different research methods: inter-disciplinary approaches, historical and comparative methods, and documentary research and so on. The research findings can be described briefly as follows: Chinese wisdom has played an important role in achieving a common standard for the establishment of the international human rights system, which can be seen by exploring P. C. Chang's contributions to the drafting of the UDHR. The target readers are global scholars and students in law, politics, philosophy, international relations, human rights law, legal history, religion and culture. This book will enable these potential readers to have a vivid picture of the Chinese contributions to the international human rights regime and to have a better understanding of the significance of the traditional Chinese culture and P. C. Chang's human rights philosophy of pluralism.

It has been clear for some time that commercial law has been undergoing a "transnationalization" process, with various sets of rules (often referred to collectively as Lex mercatoria or the New Law Merchant) supplanting national and local laws governing the mechanisms by which cross-border agreements are entered into and disputes settled. In order to clarify the nature and extent of this process, a scientific survey, sponsored by the Volkswagen Foundation and using empirical methodology, was designed by a Research Team from the Centre for Transnational Law (CENTRAL) of Munster University, Germany. A questionnaire was sent out to more than 2,700 practitioners from major companies and international law firms in 78 countries asking for the addressees' experience with transnational law in international contract negotiations, contract drafting, and international commercial arbitration. The results of this enquiry, along with analysis and commentary from several well-known authorities in the fields of international commercial arbitration and private international law, were presented at a conference in Munster on May 4 and 5, 2000. This book is a record of that conference. "The Practice of Transnational Law" provides a comprehensive and realistic evaluation of how transnational commercial law is used in international legal practice today. The contributions of the speakers - including Yves Derains on the CC Arbitration Rules and Michael Joachim Bonell on the UNIDROIT Principles, as well as commentary by Emmanuel Gaillard, Friedrich K. Juenger, Norbert Horn, and Klaus Peter Berger - add an insightful and lively dimension to the empirical data presented in the annexes. Commercial law practitioners and business people all over the world should appreciate the new level of discussion initiated by this book.

This open access book takes the current state of the Union seriously. The European Union is at a crossroads. Slowly recovering from a series of financial and economic crises, with trust fundamentally shaken by processes of disaggregation and increasingly nationalist politics, it is searching for new visions that are at once inspiring and workable. In its White Paper of 1 March 2017, the Commission proposed five non-exclusive options for the Future of Europe. As put by the Commission, the five scenarios are illustrative in nature to provoke thinking. They are not detailed blueprints or policy prescriptions. Likewise, they deliberately make no mention of legal or institutional processes - the form will follow the function. This book aims to debate not only the political vision of Europe, but also the issue of legal integration beyond Brexit. Apart from addressing the institutional challenges for the EU, the contributions to this volume focus on two key areas: rule of law and security. Rule of law and security are not only paradigmatic for the future of Europe but are also closely connected to a particular vision of Europe based on 'integration through law'; a vision that has been strongly contested in recent years. The overarching question is: how can sustainable political and legal integration be achieved in Europe? The volume builds on a conference organised by the Swedish Network for European Legal Studies in November 2017 and includes chapters by leading scholars in the field from the Nordic countries and wider Europe. The eBook editions of this book are available open access under a CC BY-NC-ND 4.0 licence on bloomsburycollections.com. Open access was funded by the Swedish Studies Network.

One of the great successes of the law and economics movement has been the use of economic models to explain the structure and function of broad areas of law. The original contributions to this volume epitomize that tradition, offering state-of-the-art research on the many facets of economic modeling in law.The contributors employ a variety of economic methodologies to explore a wide range of topics, including torts, contracts, property, crime, employment, the environment, and legal procedure. This depth and breadth of scholarship reflect the continuing vitality of the economic approach to law, offering an illuminating look into the future of the field and providing inspiration and guidance for the next generation of theorists. This timely volume will appeal to students, professors and researchers in both law and economics, particularly those with an interest in the theoretical and practical intersections of the two fields. Contributors: L. Anderlini, M. Baker, F. Baumann, J. De Mot, B. Deporter, D. Dharmapala, W. Emons, L. Felli, C. Fluet, T. Friehe, N. Garoupa, Z. Grossman, S. Izmalkov, C. Landeo, R. McAdams, T. Miceli, M.Nikitin, J. Pincus, A. Postlewaite, R. Rabon, G. Ramello, K. Segerson, P. Shapiro, T. Tsvetanov, T. Ulen, N. Westelius, A. Wickelgren

The 1958 New York Convention on the Recognition and Enforcement of Foreign Arbitral Awards is without a doubt the single most important treaty in the field of international commercial arbitration, and has enjoyed remarkable success over its half-century of use. It has been praised as a convention which 'perhaps could lay claim to be the most effective instance of international legislation in the entire history of commercial law.' In honour of the Convention's fiftieth anniversary, outstanding scholars of international commercial arbitration have contributed to this comprehensive commentary. Following a design calling for article-by-article analysis (or even, in the case of the crucial Article 5, by sub-article), this unique book provides an in-depth analysis of the Convention's first fifty years in light of internationally accessible case law from a wide range of jurisdictions around the world. In so doing it greatly clarifies and enhances our knowledge of both the theoretical underpinnings and the practical application of the Convention in its global context. The authors, each of whom is an experienced practitioner in the field of international arbitration, draw on experience in a wide variety of national jurisdictions. In addition to drafting chapters independently, each has made invaluable contributions to other authors' chapters. Authoritative case law research was further provided by dozens of contributors with expertise in specific jurisdictions worldwide. The analysis thoroughly covers the major issues that have arisen in the application of the Convention, including the following: - the use of reservations made by Contracting States; - the distinctions between recognition and enforcement and between recognition sought at the seat of the arbitration and outside the seat; - the role of the courts in reviewing arbitral awards and, in particular, the Convention's focus on safeguarding due process standards; - the more favourable rightsA" principle embodied in Article VII(1); - the relevance of forum shopping and asset spotting to the application of the Convention; and - the role of formalities and formalism. The end result is an invaluable work that will prove enormously useful to all international commercial arbitration practitioners and scholars, regardless of location.

This topical and important book identifies the short to medium-term economic, financial and social consequences of Brexit. Containing perspectives from leading thinkers across legal, economic and financial fields, it considers both the general effect of UK withdrawal on the European integration process, and the specific impact on the free movement of capital, goods and people. Addressing the main areas within both the UK and the EU that can and will be affected by Brexit, including the financial sector, immigration, social rights and social security, After Brexit: Consequences for the European Union will make fascinating reading for all those currently engaged in the study and practice of Law, Economics, Finance, Political Science, Philosophy, History and International Affairs.

Controversy over Iranian nuclear policy has been mounting in both legal and political circles since the early 2000s. Most recently, the International Atomic Energy Association (IAEA), tasked with verifying compliance of Member States with the Nuclear Non-Proliferation Treaty, has been expressing concern that Iran's nuclear efforts are directed not solely toward peaceful uses, but also for military purposes. In response, various States have tried, individually and collectively, to engage Iran in agreed frameworks of action that would include an Iranian self-imposed restraint regarding its nuclear development. This volume documents the Iranian nuclear issue, tracing the evolution of international interest and concern with Iran's nuclear policy since the 1970s, when Iran began earnest efforts to acquire nuclear capabilities. Emphasis is nonetheless placed on events since 2002-2003, when it was established that Iran had concealed certain aspects of its nuclear activities from the IAEA. Alongside reports of the IAEA and Security Council documents, the volume covers diverse sources rather than relying solely on UN organs and agencies, international organizations, or dedicated ad hoc bodies.

This book aims to identify what components are needed for economic diplomacy in today's rapidly changing world, looking at the nature, focus and tenets of economic diplomacy, and the differences between economic diplomacy and commercial diplomacy. Further, it considers the new kind of diplomacy that will be required for emerging markets, in contrast to maintaining the traditional techniques used for economic diplomacy between states. The author emphasises the negotiating techniques necessary for successfully engaging in economic diplomacy in the current diplomatic atmosphere. Importantly, it also discusses how to pursue economic diplomacy at international fora and with regard to private foreign investments. Lastly, it addresses the role of non-governmental organisations in economic diplomacy. Given its scope, the book will benefit not only practicing diplomats, but also graduate students.

As more and more transnational businesses invest in China, the spectre of commercial disputes looms larger and larger. This book, a deeply knowledgeable introduction to the law and practice of commercial dispute settlement in today's China, is especially valuable because such disputes raise a plethora of issues that challenge the expertise of non-Chinese lawyers. Written by senior lawyers with rich practical experience in China, "Duelling with Dragons" uses a hypothetical scenario to highlight the kinds of disputes that can arise in the course of initiating and operating a Chinese joint venture. After introductory chapters setting out the background and the disputes facing "Ricepower" and its investors, subsequent chapters deal with an overview and evaluation of the various options available to the parties to resolve their conflicts. These include such mechanisms as the following: arbitration inside China; arbitration outside China; litigation in the People's Courts; administrative appeals; and investor-state arbitration. Specialized themes include intellectual property disputes, employment and labour disputes, criminal law aspects of business disputes, and enforcement of dispute outcomes both inside China and abroad. The book also features a detailed table of legislation and cases, and statistics on arbitration and litigation in China. With its practical, problem-solving approach, "Duelling with Dragons" provides corporate counsel, international lawyers, and business people, as well as students of dispute resolution, with a realistic picture of dispute settlement practices in business transactions in China today.