Das deutsche Steuerrecht ist durch bestandigen Wandel gepragt. Der Steuerrechtswissenschaft fallt die Aufgabe zu, sich abzeichnende Entwicklungen moeglichst fruhzeitig zu identifizieren und wissenschaftlich zu durchdringen. Auf Anregung des Max-Planck-Instituts fur Steuerrecht und OEffentliche Finanzen haben sich bereits zum zweiten Mal fuhrende Steuerrechtswissenschaftlern der jungeren Generation mit von ihnen als besonders wichtig erachteten "Zukunftsfragen" des deutschen Steuerrechts befasst. Die Bandbreite der behandelten Themen reicht von den verfassungsrechtlichen und europarechtlichen Rahmenbedingungen der Steuerrechtsordnung uber das Potential der Kodifikationsidee im Steuerrecht bis hin zur Besteuerung des Finanzsektors und zur Vermeidung der Umsatzsteuerdefinitivbelastung bei Koerperschaften des oeffentlichen Rechts.

This detailed, practitioner text, explains national security law in all its aspects. It collates and explains the core elements of the law, both substantive and procedural, and the practical issues which may arise in national security litigation. The book draws on the professional experience of a team of expert contributors. The first part explores the meaning of "national security", examines the respective roles in this area of Parliament, the executive and the courts, and explains the law relating to the security and intelligence agencies, their powers and oversight. The core of the book addresses the various executive measures used to disrupt terrorism, espionage and other hostile state activity, usually on the basis of secret intelligence, and the civil proceedings that may result from executive action taken for the national security purposes. The third part addresses national security and the criminal law. The remaining chapters address national security law in such diverse contexts as inquests, inquiries, employment, vetting, family, freedom of information, and data protection proceedings. National security law is now of relevance to a wide range of practising lawyers, judges, legislators, policymakers, oversight bodies, and academic experts working in a variety of legal fields well beyond public law. The highly-specialised nature of the topic make this book a vital text not only for those seeking an overview of the law, but also for experienced practitioners instructed to act in proceedings in which national security issues may arise. The intense media and public scrutiny which accompanies many national security cases will also make this book of interest to a wider audience seeking to understand the legal context of such cases. The enhanced digital product (included) provides both offline and online access wherever you are on OUP LawReader. Synchronize your notes and bookmarks across all of your devices, and take advantage of the quick and simple search function to find what you need, whenever you need it.

This book is an examination of American army legal proceedings that resulted from a series of moments when soldiers in a war zone crossed a line between performing their legitimate functions and committing crimes against civilians, or atrocities.

Using individual judicial proceedings held within war-time Southeast Asia, Louise Barnett analyses how the American military legal system handled crimes against civilians and determines what these cases reveal about the way that war produces atrocity against civilians. Presenting these atrocities and subsequent trials in a way that considers both the personal and the institutional the author considers how and why atrocity happens, the terrain of justification, and the degree to which the army and American society have been willing to take military crimes against civilians seriously.

Atrocity and American Military Justice in Southeast Asia will be of interest to students, scholars and professionals interested in Military Justice, Military history and Southeast Asian History more generally.

Over the last 20 years the world's most advanced militaries have invited a small number of military legal professionals into the heart of their targeting operations, spaces which had previously been exclusively for generals and commanders. These professionals, trained and hired to give legal advice on an array of military operations, have become known as war lawyers. The War Lawyers examines the laws of war interpreted and applied by military lawyers to aerial targeting operations carried out by the US military in Iraq and Afghanistan, and the Israel military in Gaza. Drawing on interviews with military lawyers and others, this book explains why some lawyers became integrated in the chain of command whereby military targets are identified and attacked, whether by manned aircraft, drones and/or ground forces, and with what results. This book shows just how important law and war lawyers have become in the conduct of contemporary warfare, and how it is understood. Jones argues that circulations of law and policy between the U.S. and Israel have expanded the scope of what constitutes a legitimate military target, contending that the involvement of war lawyers in targeting operations not only constrains military violence, but also enables, legitimises, and sometimes even extends it.

A constant yet oftentimes concealed practice in war has been the use of informers and collaborators by parties to an armed conflict. Despite the prevalence of such activity, and the serious and at times fatal consequences that befall those who collaborate with an enemy, international law applicable in times of armed conflict does not squarely address the phenomenon. The recruitment, use and treatment of informers and other collaborators is addressed only partially and at times indirectly by international humanitarian law. In this book, Shane Darcy examines the development and application of the relevant rules and principles of the laws of armed conflict in relation to collaboration. With a primary focus on international humanitarian law as may be applicable to various forms of collaboration, the book also offers an assessment of the relevance of international human rights law.

This case- and workbook systematically presents all significant case types concerning the law of fair trading by means of recent decisions by Germany's highest courts. It contains examination strategies, solution outlines and descriptive illustrations. This work lends itself ideally not only to exam preparation for the specialized-subject exam but also to the systematic study of the law of fair trading.

The book systematically analyses the relationship and interaction between rules of engagement (ROE) and the legal framework regulating armed conflicts, both at the international and national levels. At the international level, the relationship between ROE and human rights law and international humanitarian law is explored. At the national level, the book relates ROE to (comparative) criminal law. A separate chapter analyses the complex relationship between self-defence law and rules of engagement. It is the first monograph to comprehensively examine these issues and to analyse how ROE interact with the various sources of the (international) law of military operations, both in terms of the law as a source for these rules and how the law is reflected and implemented through them. In doing so, and based on the author's own experience, the book provides examples of how complicated, often controversial issues of law can be resolved while keeping the rules understandable at all levels of military operations. Aimed at both scholars and practitioners, the book provides a bridge between the academic world and the operational world. It provides new insights for both of those audiences in terms of understanding how the law applies to - and through - the rules on the use of force for military operations.

Emerging technologies have always played an important role in armed conflict. From the crossbow to cyber capabilities, technology that could be weaponized to create an advantage over an adversary has inevitably found its way into military arsenals for use in armed conflict. The weaponization of emerging technologies, however, raises challenging legal issues with respect to the law of armed conflict. As States continue to develop and exploit new technologies, how will the law of armed conflict address the use of these technologies on the battlefield? Is existing law sufficient to regulate new technologies, such as cyber capabilities, autonomous weapons systems, and artificial intelligence? Have emerging technologies fundamentally altered the way we should understand concepts such as law-of-war precautions and the principle of distinction? How can we ensure compliance and accountability in light of technological advancement? This volume of the Lieber Studies explores these critical questions while highlighting the legal challenges-and opportunities-presented by the use of emerging technologies on the battlefield.

The use of military commissions to try suspected terrorists has been the focus of intense debate since President Bush issued his original Military Order authorising such trials in November, 2001. The Military Order specified that persons subject to it would have no recourse in the U.S. court system to appeal a verdict or obtain any other sort of relief, but the Supreme Court essentially invalidated that provision in its 2004 opinion, Rasul v. Bush. In response, Congress enacted the Detainee Treatment Act of 2005 (DTA). This book provides a background and analysis comparing military commissions as envisioned under the revised Military Commissions Act (MCA) to those established by the MCA 2006. After reviewing the history of the implementation of military commissions in the "global war on terrorism", this book provides an overview of the procedural safeguards provided in the MCA.

Terrorism: Documents of International and Local Control is a hardbound series that provides primary-source documents on the worldwide counter-terrorism effort. Chief among the documents collected are transcripts of Congressional testimony, reports by such federal government bodies as the Congressional Research Service and the Government Accountability Office, and case law covering issues related to terrorism. Most volumes carry a single theme, and inside each volume the documents appear within topic-based categories. The series also includes a subject index and other indices that guide the user through this complex area of the law. Lebanon and Hezbollah charts the course of Hezbollah's rise and Lebanon-based violence over the last five tumultuous years of that country's history. The documents collected in this volume demonstrate not just key details in Hezbollah's direct war on Israel but also the organization's public relations and financial efforts, both over the Internet and in collaboration with Iran. But this volume's usefulness can be found not just in its detailed history of Hezbollah's multi-front campaign but also in several documents' analysis of the suffering endured by Lebanese citizens, including the harm wrought by Israel's response to Hezbollah. To complete the picture of Lebanon's difficult recent history, Volume 92 also provides two classes of UN documents: Lebanon's own reports on its counter-terror work, and the Security Council's measures related to the tribunal investigating Hariri's assassination. For researchers seeking one volume in which all parties affected by the Lebanese crisis present their view, this volume will prove quite valuable.

Prior to the progressive development of the law of armed conflict heralded by the 1949 Geneva Conventions - most particularly in relation to the concepts of international and non-international armed conflict-the customary doctrine on recognition of belligerency functioned for almost 200 years as the definitive legal scheme for differentiating internal conflict from "civil wars", in which the law of war as applicable between states applied de jure. Employing a legal historical approach, this book describes the thematic and practical fundamentals of the doctrine, and analyzes some of the more significant challenges to its application. In doing so, it assesses whether, how, and why the doctrine on recognition of belligerency was considered "fit for purpose," and seeks to inform debate as to its continuity and utility within the modern scheme of the law of armed conflict.

The book serves as a companion to three other volumes published by Cambridge University Press, dealing respectively with the jus ad bellum, the law of belligerent occupation, and non-international armed conflicts. It is devoted to the core of the jus in bello - that is, the conduct of hostilities on land, at sea and in the air in inter-State armed conflicts - analyzed against the background of customary international law and treaties in force. The book deals with both means and methods of modern warfare. It addresses issues of general non-combatant protection, the principle of proportionality in collateral damage to civilians, and special protection, especially of the environment and cultural property. It also considers the relevant dimensions of international criminal law and deals with controversial matters such as unlawful combatancy, direct participation of civilians in hostilities and the use of 'human shields'. Case law and legal literature are cited throughout.

The book serves as a companion to three other volumes published by Cambridge University Press, dealing respectively with the jus ad bellum, the law of belligerent occupation, and non-international armed conflicts. It is devoted to the core of the jus in bello - that is, the conduct of hostilities on land, at sea and in the air in inter-State armed conflicts - analyzed against the background of customary international law and treaties in force. The book deals with both means and methods of modern warfare. It addresses issues of general non-combatant protection, the principle of proportionality in collateral damage to civilians, and special protection, especially of the environment and cultural property. It also considers the relevant dimensions of international criminal law and deals with controversial matters such as unlawful combatancy, direct participation of civilians in hostilities and the use of 'human shields'. Case law and legal literature are cited throughout.

In International Taxation of Trust Income, Mark Brabazon establishes the study of international taxation of trust income as a globally coherent subject. Covering the international tax settings of Australia, New Zealand, the UK, and the US, and their taxation of grantors/settlors, beneficiaries, trusts, and trust distributions, the book identifies a set of principles and corresponding tax settings that countries may apply to cross-border income derived by, through, or from a trust. It also identifies international mismatches between tax settings and purely domestic design irregularities that cause anomalous double- or non-taxation, and proposes an approach to tax design that recognises the policy functions (including anti-avoidance) of particular rules, the relative priority of different tax claims, the fiscal sovereignty of each country, and the respective roles of national laws and tax treaties. Finally, the book includes consideration of BEPS reforms, including the transparent entity clause of the OECD Model Tax Treaty.

The years 1918-1925 were the most turbulent in recent Irish history, a time of momentous constitutional change and widespread political unrest. Faced with armed insurrection and revolutionary claims to democratic legitimacy, the British government responded with increasingly harsh emergency powers. These measures provided the model for the governments which emerged following the partition of the country into the Irish Free State and Northern Ireland. In this scholarly and compelling book Dr Colm Cambell offers a detailed legal analysis of emergency powers and assesses their impact upon the outcome of political conflicts. Drawing upon extensive archival materials, the author examines the effect of emergency law on the battle for legitimacy in three jurisdictions: Ireland under British rule 1918-1921; the Irish Free State 1922-25; and Northern Ireland 1921-25. By identifying and discussing three core areas of emergency law in all three jurisdictions, such as special powers of arrest and detention, special courts and internment without trial, the author brings out the historical continuity in the development of these powers. The role of the judiciary in co-operating with laws which helped to marginalize them is also discussed. Carefully researched and cogently argued, this book will appeal not only to historians but also to constitutional lawyers, political scientists, and scholars interested in civil liberaties and the history of laws relating to political violence.

The idea of military necessity lies at the centre of the law of armed conflict and yet it is less than fully understood. This book analyses which legal limits govern the commander's assessment of military necessity, and argues that military necessity itself is not a limitation. Military necessity calls for a highly discretionary exercise: the assessment. Yet, there is little guidance as to how this discretionary process should be exercised, apart from the notions of 'a reasonable military commander'. A reasonable assessment of 'excessive' civilian losses are presumed to be almost intuitive. Objective standards for determining excessive civilian losses are difficult to identify, particularly when that 'excessiveness' will be understood in relative terms. The perpetual question arises: are civilian losses acceptable if the war can be won? The result is a heavy burden of assessment placed on the shoulders of the military commander.

Hitherto 'less-lethal' weapons, in contrast to classical firearms and other highly destructive weapons, have literally slipped under the radar of public international law. This book is the first monograph addressing and analysing all international legal regimes applicable to less-lethal weapons, ranging from arms control treaties, international humanitarian, criminal and human rights law. In doing so the different scenarios in which less-lethal weapons come to use will be taken into account, such as law enforcement, armed conflict and law enforcement scenarios during armed conflict. The relationships between the different legal regimes will be elaborated thoroughly with a view to examining how international law responds to less-lethal weapons. The final chapter provides guidelines as well as recommendations on appropriate use and regulation of less-lethal weapons, where the different scenarios of application, such as in armed conflict and law enforcement, will be given due account.

Die Streikkultur in Deutschland hat sich in den vergangenen Jahren u.a. durch den Einsatz neuer Streikmittel und die zunehmende Macht von Spartengewerkschaften massiv verandert - mit gravierenden wirtschaftlichen und gesellschaftlichen Konsequenzen. Nach wie vor fehlen gesetzliche Vorgaben, die das diffuse Richterrecht kodifizieren und so notwendige Rechtssicherheit und -klarheit schaffen. Solange der Bundesgesetzgeber diesbezuglich untatig bleibt, koennen die Lander Arbeitskampfgesetze erlassen und so volkswirtschaftliche Beeintrachtigungen mit gesamtgesellschaftlichen Konsequenzen verringern. Die Studie analysiert unterschiedliche Regelungsmoeglichkeiten anhand ihrer Zweck-und Rechtmassigkeit und gibt Empfehlungen fur deren Kodifizierung.

To enable users to understand the operation of the Engineering and Construction Contract, this book contains flow charts which set out the procedural logic of the 75 clauses that can be presented with benefit by flow charting. Construction Clients' Board endorsement of NEC3 The Construction Clients' Board (formerly Public Sector Clients' Forum) recommends that public sector organisations use the NEC3 contracts when procuring construction. Standardising use of this comprehensive suite of contracts should help to deliver efficiencies across the public sector and promote behaviours in line with the principles of Achieving Excellence in Construction.

Military justice systems across the world are in a state of transition. These changes are due to a combination of both domestic and international legal pressures. The domestic influences include constitutional principles, bills of rights and the presence of increasingly strong oversight bodies such as parliamentary committees. Military justice has also come under pressure from international law, particularly when applied on operations. The common theme in these many different influences is the growing role of external legal principles and institutions on military justice. This book provides insights from both scholars and practitioners on reforms to military justice in individual countries (including the UK, Canada, the Netherlands and Australia) and in wider regions (for example, South Asia and Latin America). It also analyses the impact of 'civilianisation', the changing nature of operations and the decisions of domestic and international courts on efforts to reform military justice.