This title is not merely a new edition, but a complete rewrite. It provides the reader with a thorough understanding of international income tax aspects from a South African perspective. Topics generally regarded as highly complex are dealt with in a practical way, and illustrated by relevant examples. These topics include: controlled foreign companies; foreign dividends; exchange controls; tax havens; intermediate holding companies; double-taxation agreements. Some features of this title include: a discussion of the 2010 Update to OECD Model Tax Convention and Commentaries as well as the 2010 SA Legislative amendments; a rewritten chapter on Trusts; a substantially expanded bibliography. Five new chapters added on: Taxation of individuals; Taxation of Companies and Dividends; Taxation of Partnerships; Cross-border VAT; and Interpretation of Statutes.

In this original and thought-provoking Research Handbook, an international and interdisciplinary group of scholars, artists, lawyers, judges, and writers offer a range of perspectives on rethinking law by means of literary concepts. Presenting a comprehensive introduction to jurisliterary themes, it destabilises the traditional hierarchy that places law before literature and exposes the literary nature of the legal. Chapters explore multiple genres and modes, from travel reviews to graphic novels, from poetics to ghost-writing, from cartography to speculative fiction. Working with diverse methods and areas of inquiry, including enstrangement, colonial entanglements, blockchain narratives, transing and transgression of many kinds, matterphor, aesthetics and epistemology, this Research Handbook provides a systematic application of literary approaches to the reading of law. Scholars and students of jurisprudence, and those in the humanities with an interest in law and literature, will find this ground-breaking Research Handbook an indispensable guide. It also offers insight to international legal scholars looking for materialist accounts of law, as well as those interested in contemporary challenges to the rule of law.

Compliance and Ethics in Law Firms provides guidance on SRA regulations for non-lawyers working in law firms and for those who are responsible for ensuring that they comply with the SRA's rules (such as COLPs, COFAs and learning and development professionals). There are regulatory and legal consequences both for these individuals and for their firms if they fail to demonstrate the correct behaviours. It is therefore essential that everyone who works in a law firm understands the compliance and ethical requirements of SRA regulations. The second edition of this book has been updated to aid compliance with the SRA Standards and Regulations, which replaced the SRA Handbook in November 2019, as well as relevant tribunal decisions. The text has been revised to take account of the Money Laundering Regulations 2017, the Criminal Finances Act 2017, the EU General Data Protection Regulation (GDPR) and the Data Protection Act 2018. These changes are of great significance and this edition will explain them and provide the reader with a toolkit of regulatory and ethical knowledge which can be applied to their specific circumstances.

Class Action Litigation in South Africa is the first book to be published in South Africa dealing with this area of the law. The book collects, describes and interrogates the first-class action judgments in South Africa, aiming to go beyond the existing and ground-breaking Supreme Court of Appeal and Constitutional Court judgments on class actions, and makes practical suggestions regarding the issues that are likely to arise for practitioners, judges and academics as they encounter class actions in South Africa. Class Action Litigation in South Africa seeks to ensure a home-grown understanding of class actions for our country, but also offers the reader first-hand exposure to lessons learnt from international experts in class action litigation. The book thus embraces contributions from around the world that are wide-ranging, straddling the fields of law, economics, social justice and politics. The book presents important and useful insights into class action litigation from local and international experts. The editors and the contributors have all been involved in the leading class action cases in South Africa and abroad.

Understanding Land Tenure Law contains a commentary on land tenure law in South Africa together with the three key pieces of legislation: the Land Reform (Labour Tenants) Act, the Extension of Security of Tenure Act and the Prevention of Illegal Eviction from Unlawful Occupation of Land Act.

The text explains key definitions in the law and provides useful, practical guidelines on land rights disputes. Understanding Land Tenure Law also sets out the nature and scope of legal protection available to occupiers of land and labour tenants, with a section on access to the courts, including the Land Claims Court.

This book was developed by Cheadle, Thomson and Haysom Inc under the auspices of the Department of Land Affairs' Legal Services Project of the Land Rights Management Facility.

Elgar Advanced Introductions are stimulating and thoughtful introductions to major fields in the social sciences, business and law, expertly written by the world's leading scholars. Designed to be accessible yet rigorous, they offer concise and lucid surveys of the substantive and policy issues associated with discrete subject areas. Peter Goodrich presents a unique introduction to the concept of jurisliterature. Highlighting how lawyers have been extraordinarily productive of literary, artistic and political works, Goodrich explores the diversity and imagination of the law and literature tradition. Jurisliterature, he argues, is the source of legal invention and the sign of novelty in judgments. Key features include: a literary approach to viewing law exploration of the visual culture of the law engagement with the affective and performative practices of jurisliterature analysis of the legal style and traditional literary practices of lawyers and judges from an historical perspective. This Advanced Introduction will be a useful and concise guide for scholars and students of law and literature. It will also be beneficial for students and teachers of courses on jurisprudence, law and the humanities and socio-legal studies.

Elgar Advanced Introductions are stimulating and thoughtful introductions to major fields in the social sciences, business and law, expertly written by the world’s leading scholars. Designed to be accessible yet rigorous, they offer concise and lucid surveys of the substantive and policy issues associated with discrete subject areas. This Advanced Introduction sets out the difficulty of defining religion itself and the subsequent impact this has on creating laws which regulate and protect it. Taking a global comparative approach, Frank S. Ravitch guides the reader in how this unique interaction plays out in differing legal systems including in the U.S., Europe, and Asia. Providing further context by contrasting specific case studies, the book provides a rounded and coherent exploration of the complexities of law in relation to religion. Key Features: Addresses the many issues surrounding religious exceptions to general laws Considers the extent of separation between government and religion, and the role of courts in deciding religious questions Looks at the ways in which law may govern discrimination by government or by private entities, based on religion or religious concerns Explores the multifaceted interactions between religion and law in many areas, including human rights; public schooling; health and property; tax exemptions; and clergy abuse This foundational book offers a platform for researchers and students in the fields of law, political science, ethics, and religious studies. It also provides valuable insight for lawyers, judges and legislators with a focus on law and religion. .

While military law is often narrowly understood and studied as the specific and specialist laws, processes and institutions governing service personnel, this accessible book takes a broader approach, examining military justice from a wider consideration of the rights and duties of government and soldiers engaged in military operations. By exploring the relationship between the military and society, Nigel White develops a nuanced rationale for military justice. Making the case for both the continuation of military justice and key reforms, he analyses the military's place in society and recognises the wider influences of justice and law upon it. Throughout the book, military justice is framed broadly to cover all relevant laws including service law, constitutional law, the law of armed conflict, international human rights law and international criminal law. This discussion is supported with analysis of a range of jurisprudence from domestic and international courts. The book considers the legal problems that arise in different military contexts, as well as positioning military justice as a balance between the rights and duties of government and those of soldiers. Tackling an important and timely topic, Military Justice will be key reading for academics, researchers and students within the fields of human rights, public international law, conflict and security law, and especially those with an interest in service law, military history and war studies. It will also be a useful reference point for practitioners working within relevant prosecuting authorities and within law firms offering legal advice to soldiers.

The motivation for this particular law of obligations is the notion that the core assumptions of the dogmatic structure of each field, and of the law of obligations as a whole, can be expected to begin to show their imperfections more clearly the further one moves from the centre, and that this kind of examination affords an opportunity to reassess both the current premises in each field as well as the overall structure of obligations.

Elgar Advanced Introductions are stimulating and thoughtful introductions to major fields in the social sciences, business and law, expertly written by the world's leading scholars. Designed to be accessible yet rigorous, they offer concise and lucid surveys of the substantive and policy issues associated with discrete subject areas. Written by leading scholar Paul Todd, this Advanced Introduction draws on the author's decades of experience researching and teaching maritime law, offering a clear and concise introduction to the core areas of the field. In addition to providing a primer on the substance, it explains the worldwide applications of English law, and surveys the sources of law and how to locate them. It also highlights some of the difficulties in interpreting the law and pinpoints which individuals have been instrumental in doing so, and in making and developing the law. Key features include: broad but concise coverage of international sales, carriage of goods by sea, marine insurance and admiralty law the provision of references and citations for further study exploration of the recent and likely future developments for the field. The Advanced Introduction to Maritime Law will be a key resource for students and non-specialist scholars of commercial law, transport law and maritime law, while also appealing to professionals with an interest in expanding their knowledge of the topic.

This work provides readers with an authoritative resource for understanding the true extent and nature of gun violence in America, examining the veracity of claims and counterclaims about mass shootings, gun laws, and public attitudes about gun control. This work is part of a series that uses evidence-based documentation to examine the veracity of claims and beliefs about high-profile issues in American culture and politics. Each book in the Contemporary Debates series is intended to puncture rather than perpetuate myths that diminish our understanding of important policies and positions; to provide needed context for misleading statements and claims; and to confirm the factual accuracy of other assertions. This particular volume examines beliefs, claims, and myths about gun violence, gun laws, and gun rights in the United States. Issues covered in the book include trends in firearm violence, mass shootings, the impact of gun ownership on rates and types of crime, regulations and Supreme Court decisions regarding gun control and the Second Amendment, and the activities and influence of organizations ranging from the National Rifle Association to Everytown for Gun Safety. All of these topics are examined in individualized entries, with objective responses grounded in up-to-date evidence. Easy-to-navigate Q&A format Quantifiable data from respected sources as the foundation for examining every issue Extensive Further Reading sections for each entry providing readers with leads to conduct further research Examinations of claims made by individuals and groups of all political backgrounds and ideologies

This timely book investigates emerging efforts to govern artificial intelligence (AI) at an international level. It emphasizes the complex interactions involved when creating international norms related to potential and current developments in AI regulation. Organized into four parts, The International Governance of Artificial Intelligence demonstrates how formal and informal standards for AI are emerging from stakeholder interactions. With the objective of describing a nascent transnational law on AI use, chapters survey the various global realities that affect AI governance, concluding that AI law should ultimately be evaluated against the measure of international human rights. Students of law and governance will benefit from this book, particularly when studying emerging technologies, international economic law and general international law. Those researching policy creation and regulation will additionally find it to be an enlightening read.

Can your employer require you to travel to India for a hip replacement as a condition of insurance coverage? If injury results, can you sue the doctor, hospital or insurer for medical malpractice in the country where you live? Can a country prohibit its citizens from helping a relative travel to Switzerland for assisted suicide? What about travel for abortion? In Patients with Passports, I. Glenn Cohen tackles these important questions, and provides the first comprehensive legal and ethical analysis of medical tourism. Medical tourism is a growing multi-billion dollar industry involving millions of patients who travel abroad each year to get health care. Some seek legitimate services like hip replacements and travel to avoid queues, save money, or because their insurer has given them an incentive to do so. Others seek to circumvent prohibitions on accessing services at home and go abroad to receive abortions, assisted suicide, commercial surrogacy, or experimental stem cell treatments. In this book, author I. Glenn Cohen focuses on patients traveling for cardiac bypass and other legal services to places like India, Thailand, and Mexico, and analyzes issues of quality of care, disease transmission, liability, private and public health insurance, and the effects of this trade on foreign health care systems. He goes on to examine medical tourism for services illegal in the patient's home country, such as organ purchase, abortion, assisted suicide, fertility services, and experimental stem cell treatments. Here, Cohen examines issues such as extraterritorial criminalization, exploitation, immigration, and the protection of children. Through compelling narratives, expert data, and industry explanations Patients with Passports enables the reader to connect with the most prevalent legal and ethical issues facing medical tourism today.

This must-have book is a comprehensive yet accessible guide to copyright and related rights in the music industry. It provides clear and concise instruction on how copyright works in practice and how it applies to music specifically, as well as covering how to manage, utilise and enforce copyright, what infringement looks like and how to avoid it. The book illustrates this with relevant cases and real world examples, including practical, step-by-step guidance for stakeholders of all types. It also signposts the future of copyright in the music industry through an examination of new technologies such as artificial intelligence and blockchain. Key features include: An engaging and approachable writing style A practical orientation for those in the industry and their advisors The impact of social media on copyright infringement, management and remedies Accessible explanations of key concepts in copyright and related rights, as well as commonly misunderstood topics such as sampling and fair use. Musicians, producers, copyright holders and others working in the music industry will find this an indispensable and easy-to-use resource for navigating all aspects of music copyright. It will also be of interest to academics and students of copyright law for its discussion of contemporary issues such as technology and enforcement.

The Achmea judgment revolutionised intra-EU investment protection by declaring intra-EU bilateral investment treaties (intra-EU BITs) incompatible with EU law. This incisive book investigates whether intra-EU foreign investments benefit from this alteration, which discontinued the parallel applicability of intra-EU BITs and EU law in the EU internal market. Analysing the level of protection offered to four identified types of investments, Dominik Moskvan argues that certain investors will find more favourable substantive protection under the framework of EU law as opposed to intra-EU BITs. However, he also highlights the loss of investment safeguards significant to more complex investments when relying exclusively on EU law. Furthermore, since the analysis reveals important differences in the approaches of EU Member States' judiciaries, the book proposes the creation of a permanent intra-EU foreign investment court to ensure a balanced economic development of the EU internal market. This book's discussion of the impact of the EU legal framework on investors' decisions will be beneficial for both EU and national policymakers when challenged with forming recommendations aimed at improving intra-EU investment policy. The comparative legal analysis from an investor perspective will also be of interest to scholars in EU and international investment law, as well as to lawyers advising foreign investors.

This book provides a comprehensive and detailed analysis of the nature, content and scope of the rules regulating the use of force in international law as they are contained in the United Nations Charter, customary international law and international jurisprudence. The book's scope is broad and covers the prohibition on the threat or use of force; the use of force in self-defence; the use of force as part of the United Nations collective security system; the use of force by regional organisations; the use of force in peacekeeping operations; the use of force for humanitarian purposes; the use of force by invitation; armed reprisals; the use of force by and against non-State actors; and the use of force in cyberspace. The book takes an insightful look at the rules regulating the use of force as they are called upon to apply to changing and challenging circumstances such as the emergence of non-State actors, security risks, new technologies and moral considerations. Its arguments balance the interests of stability and change in order to enhance international law's regulatory potential regarding the use of force. This book is an important resource for students and scholars of international law, the use of force and collective security and for practitioners involved in the interpretation and application of these legal frameworks.

The investigations of accidents and incidents is a core part of the field of safety management and this book sees a discussion of accidents and incidents and the legislation relevant to preventing, investigating and reporting these incidents. The author also takes a look at accident causation theories, accidents and their effects, accident prevention and reporting. The economic impact of accidents and incidents warrants a commitment to understanding and preventing these accidents and incidents and this book provides the knowledge with which this can be achieved.

Volume 106 of Terrorism: Commentary on Security Documents ("Terrorist Financing and Money Laundering") guides readers through the complex legal terrain of terrorist financing and money-laundering. Researchers will benefit from the diversity of this volume's selection: from U.S. agency reports on how to implement the recommendations of the 9/11 Commission to the efforts of the European Parliament in seizing assets to two perspectives on how well Saudi Arabia is combating terrorist financing within its borders: the U.S. perspective and the perspective of Saudi Arabia itself. Equally important for researchers is this volume's extensive treatment of U.N. measures on terrorist financing and money laundering. The volume concludes with the full text of the model rules for regulating terrorism-related financial transactions, as promulgated by a joint body of the U.N. and the International Monetary Fund.

A Practical approach to Criminal Procedure in Botswana explains the basic principles of the law of criminal procedure in Botswana in plain and concise language. Aspects of the law of criminal procedure are analysed with an emphasis on their practical application, and with reference to recent case law and legislation. The author also discusses the rights of the accused at each stage of the criminal justice process. A Practical approach to Criminal Procedure in Botswana provides comprehensive, analytical and up-to-date information for judicial officers, legal practitioners, law students, academics, law enforcement officers, researchers, paralegals and those involved in the administration of justice.

In this incisive and thought-provoking book, Francois Venter illuminates the issues arising from the fact that the current language of constitutional law is strongly premised on a particular worldview rooted in the history of the states around the North Atlantic Ocean. Highlighting how this terminological hegemony is being challenged from various directions, Venter explores the problem that all constitutional comparatists face: that they all must use the same words to express different meanings. Offering a compact but comprehensive constitutional history, Venter investigates the ways in which the standard vocabulary does not fit comfortably in many contemporary constitutional orders, as well as examining how its cogency is increasingly being questioned. Chapters contextualize comparative constitutional methods to demonstrate how the language choices made by comparatists are shaped by their own perspectives, arguing that careful explanation of the meanings attached to constitutional terms is imperative in order to be persuasive or even understood. Tackling the foundational elements of the field, this book will be a critical read for constitutional scholars across the globe. It will also be of interest to high-level practitioners of constitutional law and political scientists for its investigation of terminology that is crucial to their work.