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Books > Law > International law > Private international law & conflict of laws

Preclassical Conflict of Laws (Paperback): Nikitas E. Hatzimihail Preclassical Conflict of Laws (Paperback)
Nikitas E. Hatzimihail
R1,119 Discovery Miles 11 190 Ships in 12 - 19 working days

To better appreciate present-day private international law and its future prospects and challenges, we should consider the history and historiography of the field. This book offers an original approach to the study of conflict of laws and legal history that exposes doctrinal lawyers to historical context, and legal historians to the intricacies of legal doctrine. The analysis is based on an in-depth examination of Medieval and Early Modern conflict of laws, focusing on the classic texts of Bartolus and Huber. Combining theoretical insights, textual analysis and historical perspectives, the author presents the preclassical conflict of laws as a rich world of doctrines and policies, theory and practice, context and continuity. This book challenges preconceptions and serves as an advanced introduction which illustrates the relevance of history in commanding private international law, while aspiring to make private international law relevant for history.

Reciprocity in Public International Law (Hardcover): Arianna Whelan Reciprocity in Public International Law (Hardcover)
Arianna Whelan
R2,640 Discovery Miles 26 400 Ships in 12 - 19 working days

There is a common perception of reciprocity as a concept that is opposed to the communitarian interests that characterise contemporary international law, or merely a way of denoting reactions to unfriendly or wrongful conduct. This book disputes this approach, and highlights how reciprocity is instead linked to the structural characteristic of sovereign equality of States in international law. This book carries out an in-depth analysis of the concept of reciprocity and the elements that characterise it, before examining the various roles and articulations of reciprocity in a number of fields of public international law: the law of treaties, the treatment of individuals, the execution of international law, and the jurisdiction of international courts and tribunals. In all these areas, it analyses both more traditional and more contemporary examples, to demonstrate how reciprocity is closely linked to the very structure of public international law.

Transnational Commercial Law - Primary Materials (Paperback, New): Roy Goode, Herbert Kronke, Ewan McKendrick, Jeffrey Wool Transnational Commercial Law - Primary Materials (Paperback, New)
Roy Goode, Herbert Kronke, Ewan McKendrick, Jeffrey Wool
R2,881 Discovery Miles 28 810 Ships in 12 - 19 working days

This companion to Transnational Commercial Law: Text, Cases and Materials contains up-to-date primary materials for students without linking commentary. This compilation of instruments covers areas such as treaty law, contracts, electronic commerce, international sales, agency and distribution, international credit transfers and bank payment undertakings, international secured transactions, cross-border insolvency, securities settlement and securities collateral, conflict of laws, civil procedure, and commercial arbitration

Principles of European Law - Service Contracts (Hardcover): Maurits Barendrecht, Chris Jansen, Marco Loos, Andrea Pinna, Rui... Principles of European Law - Service Contracts (Hardcover)
Maurits Barendrecht, Chris Jansen, Marco Loos, Andrea Pinna, Rui Cascao, …
R14,284 Discovery Miles 142 840 Ships in 12 - 19 working days

The Study Group on a European Civil Code has taken upon itself the task of drafting common European principles for the most important aspects of the law of obligations and for certain parts of the law of property in movables which are especially relevant for the functioning of the common market. Like the Commission on European Contract Law's Principles of European Contract Law, the results of the research conducted by the Study Group on a European Civil Code seek to advance the process of Europeanization of private law. Among other topics the series tackles sales and service contracts, distribution contracts and security rights, renting contracts and loan agreements, negotiorum gestio, delicts and unjustified enrichment law, transfer of property, and trust law. The principles furnish each of the national jurisdictions a grid reference. They can be agreed upon by the parties within the framework of the rules of private international law. They may provide a stimulus to both the national and European legislator for moulding private law. Beyond this, they aim to further discussion about the creation of a European Civil Code, or a Common Frame of Reference in the area of patrimonial law, by submitting a concrete model. The Principles of European Law are published in co-operation with Bruylant (Belgium), Sellier. European Law Publishers (Germany) and Staempfli Publishers Ltd. (Switzerland).

Lobbying, Government Relations, and Campaign Finance Worldwide - Navigating the Laws, Regulations and Practices of National... Lobbying, Government Relations, and Campaign Finance Worldwide - Navigating the Laws, Regulations and Practices of National Regimes (Hardcover)
Thomas Grant
R6,795 Discovery Miles 67 950 Ships in 12 - 19 working days

This is the first-ever comprehensive guide to address the laws, regulations, and practices of the thirty major industrial democracies comprising the Organization for Economic Cooperation and Development (OECD). Each of the thirty chapters focuses on one country and is written by area experts including scholars, practitioners, and consultants. Chapter by chapter, these regional experts present the details under their respective national regimes that govern political activity by foreign businesses and investors. A short introductory chapter notes the similarities and, most importantly, the differences among national regimes.
As businesses and investments become more global, business organizations of all sizes law firms, lobbying groups, management consultancies, manufacturers, investment banks interact with foreign political systems. To combat recent corruption scandals, the United States has strictly enforced its Foreign Corrupt Practices Act, thus exposing businesses to heightened risk when trying to advance their business without running afoul of local laws and regulations.

Chinese Private International Law (Hardcover): Xiaohong Liu, Zhengyi Zhang Chinese Private International Law (Hardcover)
Xiaohong Liu, Zhengyi Zhang
R4,773 R4,430 Discovery Miles 44 300 Save R343 (7%) Ships in 12 - 19 working days

Written with the assistance of a team of lecturers at the Shanghai University of Political Science and Law, this book is the leading reference on Chinese private international law in English. The chapters systematically cover the whole of Chinese private international law, not just questions likely to arise in commercial matters, but also in family, succession, cross-border insolvency, intellectual property, competition (antitrust), and environmental disputes. The chapters do not merely cover the traditional conflict of law areas of jurisdiction, applicable law (choice of law), and enforcement. They also look into conflict of law questions arising in arbitration and assess China's involvement in the harmonisation of private international law globally and regionally within the Belt and Road Initiative. Similarly to the Japanese and Indonesian volumes in the Series, this book presents Chinese conflict of laws through a combination of common and civil law analytical techniques and perspectives, providing readers worldwide with a more profound and comprehensive understanding of Chinese private international law.

Compliance with Decisions of the International Court of Justice (Hardcover): Constanze Schulte Compliance with Decisions of the International Court of Justice (Hardcover)
Constanze Schulte
R8,160 R7,613 Discovery Miles 76 130 Save R547 (7%) Ships in 12 - 19 working days

This book examines the compliance record of states parties to proceedings before the International Court of Justice (ICJ), the principal judicial body of the United Nations. It undertakes a comprehensive analysis of the follow-up of the ICJ's judgments and interim measures from the Court's creation in 1945 until the present day. ICJ judgments and provisional measures from the Corfu Channel case in the late 1940s to the Arrest Warrant Case decided in 2002 are examined, with particular focus on state practice.
After explaining the legal bases for the obligation of compliance and the enforcement of ICJ decisions, the author analyses all decisions that gave rise to an obligation of compliance. The analysis is contextual, taking into account the history of the dispute, the underlying political interests, the parties' attitudes towards involvement of the ICJ, and the substance of the applicable law.
This analysis reveals that the compliance record for judgments is generally satisfactory, whereas that for provisional measures is at first sight rather poor. Yet the record for provisional measures must be understood in a more nuanced light. In several cases, the applicant gained at least a certain benefit from the decision even though it was not (or was not fully) implemented. The author examines the reasons for the difference in the track records of judgments and provisional measures and explores mechanisms that could be conducive to enhanced compliance.

Online Contract Formation (Hardcover, New): Stephan Kinsella, Andrew Simpson Online Contract Formation (Hardcover, New)
Stephan Kinsella, Andrew Simpson
R4,901 Discovery Miles 49 010 Ships in 12 - 19 working days

This unique one-volume monograph offers commentary on the contract law of twenty key jurisdictions as it applies to online business. The text provides legal counsel and businesspeople with practical information about electronic transactions and contract formation, as well as a description of the country's general legal framework and an overview of the country's scheme of online business regulation.
Features in-depth analysis of key practice issues
. General principles of contract law
. E-commerce legislation in force
. Electronic transactions
. Effective formation of online contracts (e-contracts)
. When and how an offer is made to create an online contract
. When and where an online contract is formed
. Shrinkwrap and clickwrap issues
. Digital signatures
. Evidentiary issues
. "Self-help" issues
. Special provisions to include in online contracts
. Legislation governing online contracts
In addition to the country coverage, Online Contract Formation includes a wealth of supplementary material: sample agreements and forms, topical contract-related commentary, and source documents.
Sample Forms/Agreements, including:
. Checklist including tips on how to make your online agreement more enforceable
. Sample click-through agreement for purchasing goods over the Internet
. Sample clauses for arbitration agreements with respect to both consumer and commercial transactions
. Sample terms and conditions for a website
. Website development agreement
. Links agreement
Sample commentary, including:
. Glossary of online business terms
. Jurisdictional Issues in International E-Commerce Contracts
. Effective Formation of Contracts by Electronic Means, and Dispute Resolution in the New E-conomy: Still More Questions than Answers
Key sources/documents include:
. (US) Electronic Signatures Act (ESIGA)
. Uniform Electronic Commerce Act (Canada)
. Canada's Uniform Law Conference of Canada Uniform Electronic Commerce Act
. UNCITRAL Draft Uniform Rules on Electronic Signatures."

New Private Law Theory - A Pluralist Approach (Paperback): Stefan Grundmann, Hans W. Micklitz, Moritz Renner New Private Law Theory - A Pluralist Approach (Paperback)
Stefan Grundmann, Hans W. Micklitz, Moritz Renner
R1,039 Discovery Miles 10 390 Ships in 12 - 19 working days

New Private Law Theory opens a new pathway to private law theory through a pluralistic approach. Such a theory needs a broad and stable foundation, which the authors have built here through a canon of nearly seventy texts of reference. This book brings these different texts from different disciplines into conversation with each other, grouping them around central questions of private law and at the same time integrating them with the legal doctrinal analysis of example cases. This book will be accessible to both experienced and early career scholars working on private law.

Leniency in Asian Competition Law (Hardcover): Steven Van Uytsel, Mark Fenwick, Yoshiteru Uemura Leniency in Asian Competition Law (Hardcover)
Steven Van Uytsel, Mark Fenwick, Yoshiteru Uemura
R2,991 Discovery Miles 29 910 Ships in 12 - 19 working days

In response to cartel formation, competition lawyers and policymakers in nine Asian jurisdictions have experimented with leniency programmes. This mechanism allows firms to come forward with information in relation to their illegal cartel participation in return for a reduction of or immunity from a sanction. The experimentation plays out across three different dimensions: the revision of early adopted leniency programmes, the introduction of newly written leniency programmes, and the decision - deliberate or otherwise - not to create a leniency programme. This volume is the first to analyse the empirical evidence across a number of countries to determine how effective these measures have been, and how they have been amended in response to problems encountered. In this volume, local experts from key Asian jurisdictions, together with international experts, offer an introduction to this fast-developing field, and explore the theoretical, international and regulatory contexts of leniency programmes.

International Commercial Mediation - Law and Regulation in Comparative Context (Paperback): Ronan Feehily International Commercial Mediation - Law and Regulation in Comparative Context (Paperback)
Ronan Feehily
R940 Discovery Miles 9 400 Ships in 12 - 19 working days

In this comprehensive comparative study, Ronan Feehily analyses the legal and regulatory issues surrounding international commercial mediation and discusses their implications in a range of settings. While existing literature tends to cover mediation in general, Feehily places the commercial mediation process in its legal and regulatory context, offering an original contribution to the field. The book identifies the controversies that arise from the mediation process across numerous jurisdictions and discusses them in detail. Comparing the mediation process in Europe, North America and Australia, as well as other common, civil and 'mixed' jurisdictions, Feehily demonstrates where systemic differences are transcended and where they are significant. Organised systematically and written in an accessible style, Feehily offers an international, holistic guide to the commercial mediation process.

International Commercial Mediation - Law and Regulation in Comparative Context (Hardcover): Ronan Feehily International Commercial Mediation - Law and Regulation in Comparative Context (Hardcover)
Ronan Feehily
R2,662 Discovery Miles 26 620 Ships in 12 - 19 working days

In this comprehensive comparative study, Ronan Feehily analyses the legal and regulatory issues surrounding international commercial mediation and discusses their implications in a range of settings. While existing literature tends to cover mediation in general, Feehily places the commercial mediation process in its legal and regulatory context, offering an original contribution to the field. The book identifies the controversies that arise from the mediation process across numerous jurisdictions and discusses them in detail. Comparing the mediation process in Europe, North America and Australia, as well as other common, civil and 'mixed' jurisdictions, Feehily demonstrates where systemic differences are transcended and where they are significant. Organised systematically and written in an accessible style, Feehily offers an international, holistic guide to the commercial mediation process.

Network Responsibility - European Tort Law and the Society of Networks (Hardcover): Ronan Condon Network Responsibility - European Tort Law and the Society of Networks (Hardcover)
Ronan Condon
R2,648 Discovery Miles 26 480 Ships in 12 - 19 working days

The contemporary landscape of transnational political economy is dominated by networks. Public and private networks, and networks that combine public and private actors, cross borders, exert regulatory power and their activities often harm third parties. However, tort law as a traditional source of remediation for third party harms appears impotent when faced with the problem of regulating the 'society of networks'. This book, using a systems theory framework, retraces the emergence of tort law in modernity and highlights how two models of normative ascription - personal responsibility and organizational liability - have come to shape existing tort law's ambivalence towards network phenomena. This book breaks new ground by leaving behind the national law 'frame of reference', drawing on the conceptual promise of EU law to develop a concept of 'network responsibility' for a network society and lays the foundations of a tort law for the 21st century.

The Financial Courts - Adjudicating Disputes in Derivatives Markets (Paperback): J O Braithwaite The Financial Courts - Adjudicating Disputes in Derivatives Markets (Paperback)
J O Braithwaite
R957 Discovery Miles 9 570 Ships in 12 - 19 working days

In The Financial Courts, Jo Braithwaite analyses thirty years of cases involving the global derivatives markets, exploring the nature of these legal disputes and assessing their impact on financial markets and on commercial law more broadly. Weaving together this substantial body of cases with theoretical insights drawn from the growing literature on the internationalisation of financial law, Braithwaite offers readers a detailed and highly original contribution to the debate about the role of private law in international financial markets. This important work should be read by lawyers, economists and regulators in the field.

The EU Succession Regulation - A Commentary (Hardcover): Alfonso-Luis Calvo Caravaca, Angelo Davi, Heinz-Peter Mansel The EU Succession Regulation - A Commentary (Hardcover)
Alfonso-Luis Calvo Caravaca, Angelo Davi, Heinz-Peter Mansel
R2,522 R2,111 Discovery Miles 21 110 Save R411 (16%) Ships in 5 - 9 working days

The European Succession Regulation is a landmark in the field of EU private international law. It unifies the conflicts of laws, jurisdiction and recognition of foreign judgments and some other legal instruments in the field of succession and wills. This volume provides an article-by-article commentary on the individual provisions of the Regulation, introduced by an overview of its general framework and underlying principles. As a reference tool for the Regulation, this book is intended to promote a high standard of interpretation and application. With contributions from leading scholars in the field, it uses a comparative approach in its analysis to enrich the academic debate and highlight the problems likely to arise in the practical application of the Regulation.

From Transitional to Transformative Justice (Paperback): Paul Gready, Simon  Robins From Transitional to Transformative Justice (Paperback)
Paul Gready, Simon Robins
R839 Discovery Miles 8 390 Ships in 12 - 19 working days

Transitional justice has become the principle lens used by countries emerging from conflict and authoritarian rule to address the legacies of violence and serious human rights abuses. However, as transitional justice practice becomes more institutionalized with support from NGOs and funding from Western donors, questions have been raised about the long-term effectiveness of transitional justice mechanisms. Core elements of the paradigm have been subjected to sustained critique, yet there is much less commentary that goes beyond critique to set out, in a comprehensive fashion, what an alternative approach might look like. This volume discusses one such alternative, transformative justice, and positions this quest in the wider context of ongoing fall-out from the 2008 global economic and political crisis, as well as the failure of social justice advocates to respond with imagination and ambition. Drawing on diverse perspectives, contributors illustrate the wide-ranging purchase of transformative justice at both conceptual and empirical levels.

Procurement by International Organizations - A Global Administrative Law Perspective (Paperback): Elisabetta Morlino Procurement by International Organizations - A Global Administrative Law Perspective (Paperback)
Elisabetta Morlino
R1,025 Discovery Miles 10 250 Ships in 12 - 19 working days

How do international organizations procure goods, services and works to carry out their institutional mission? How does this procurement activity affect individuals? Does the procurement relationship between international organizations and private subjects bring an even distribution of rights and duties? Are international organizations accountable to private subjects and states when allocating their resources through procurement? The book explores the complex phenomenon of procurement by international organizations from the point of view of the relationship between international organizations and private subjects. It provides, for the first time, a systematization and conceptualization of the emerging rules and practices of procurement by international organizations. It also identifies the international political dynamics and interplay of interests underlying these rules and practices. In doing so, it shows how these dynamics shape the exercise of international public authority over private subjects, and the scope of private subjects' rights vis-a-vis international organizations.

Declining Jurisdiction in Private International Law (Hardcover): J. J. Fawcett Declining Jurisdiction in Private International Law (Hardcover)
J. J. Fawcett
R7,959 Discovery Miles 79 590 Ships in 12 - 19 working days

The subject of declining jurisdiction in private international law is one of enormous practical importance and academic interest. It is also a topic where a comparative approach is particularly revealing. This book contains the 17 national reports and the general report on the subject of `Rules for declining to exercise jurisdiction: Forum Non Conveniens, Lis Pendens'. The Reports were held in Athens/Delphi in August 1994. The list of nations for which a report has been prepared is as follows: Argentina, Brazil, Canada, Quebec, Finland, France, Germany, Great Britain, Greece, Israel, Italy, Japan, The Netherlands, New Zealand, Sweden, Switzerland, and USA. This book by bringing together all the reports on `Declining Jurisdiction' provides a unique insight into this topic, and, dealing as it does with a key aspect of private international law, fits very well into the Oxford series of monographs on private international law.

Reshaping Markets - Economic Governance, the Global Financial Crisis and Liberal Utopia (Hardcover): Bertram Lomfeld,... Reshaping Markets - Economic Governance, the Global Financial Crisis and Liberal Utopia (Hardcover)
Bertram Lomfeld, Alessandro Somma, Peer Zumbansen
R1,615 R1,380 Discovery Miles 13 800 Save R235 (15%) Ships in 5 - 9 working days

Set against the origins and consequences of the global financial crisis, this timely book offers an enriching and revealing narrative of the role that the state plays in regulating markets. Focusing on core areas of private law such as corporate, labour and banking law, the contributors offer a conceptual framework in which to examine the central tenets of the role of private law in today's global economy. In the current climate of ever increasing economic inequality and austerity measures, the authors highlight the urgent need for a comprehensive analysis of the continuing tension between ideas of market liberalism and theories of society. With a focus on both the domestic and transnational dimensions of market governance, the authors offer a crucial insight into the co-existence and interaction between state and market-based economic governance.

Essays in Private International Law (Hardcover): Sir Peter North Essays in Private International Law (Hardcover)
Sir Peter North
R2,951 Discovery Miles 29 510 Ships in 12 - 19 working days

The resolution of trans-border problems is of increasing importance, whether it be in commercial matters, or domestic disputes. These nine essays examine a range of international issues, often with reform and improvement in mind. Such issues include the determination of when an English court can hear an international dispute, whether English or foreign law is to be applied if it does hear the case, and what effect is to be given in this country to a decision from a foreign court.

The European Private International Law of Employment (Hardcover): Ugljesa Grusic The European Private International Law of Employment (Hardcover)
Ugljesa Grusic
R1,776 R1,510 Discovery Miles 15 100 Save R266 (15%) Ships in 5 - 9 working days

The European Private International Law of Employment provides a descriptive and normative account of the European rules of jurisdiction and choice of law which frame international employment litigation in the courts of EU Member States. The author outlines the relevant rules of the Brussels I Regulation Recast, the Rome Regulations, the Posted Workers Directive and the draft of the Posting of Workers Enforcement Directive, and assesses those rules in light of the objective of protection of employees. By using the UK as a case study, he also highlights the impact of the 'Europeanisation' of private international law on traditional perceptions and rules in this field of law in individual Member States. For example, the author demonstrates that the private international law of the EU is fundamentally reshaping English conflict of laws by almost completely merging the traditionally perceived contractual, statutory and tortious claims into one claim for choice-of-law purposes.

The Double-Facing Constitution (Paperback): Jacco Bomhoff, David Dyzenhaus, Thomas Poole The Double-Facing Constitution (Paperback)
Jacco Bomhoff, David Dyzenhaus, Thomas Poole
R1,223 Discovery Miles 12 230 Ships in 12 - 19 working days

This collection explores some of the many ways in which constitutional orders engage with, and are shaped by, their exteriors. Constitutional and legal theory often marginalize 'foreign' elements, such as norms originating in other legal systems, the movement of individuals across borders, or the application of domestic law to foreign affairs. In The Double-Facing Constitution, these instances of boundary crossing lie at the heart of an alternative understanding of constitutions as permeable membranes, through which norms can and sometimes must travel. Constitutional orders are facing both inwards and outwards - and the outside world influences their interiors just as much as their internal orders help shape their surroundings. Different essays discuss the theoretical and historical foundations of this view (grounded in Kelsen, Hobbes, Locke, Rousseau and others), and its contemporary relevance for areas as diverse as migration law, the conflict of laws, and foreign relations law.

New Private Law Theory - A Pluralist Approach (Hardcover): Stefan Grundmann, Hans W. Micklitz, Moritz Renner New Private Law Theory - A Pluralist Approach (Hardcover)
Stefan Grundmann, Hans W. Micklitz, Moritz Renner
R4,152 Discovery Miles 41 520 Ships in 12 - 19 working days

New Private Law Theory opens a new pathway to private law theory through a pluralistic approach. Such a theory needs a broad and stable foundation, which the authors have built here through a canon of nearly seventy texts of reference. This book brings these different texts from different disciplines into conversation with each other, grouping them around central questions of private law and at the same time integrating them with the legal doctrinal analysis of example cases. This book will be accessible to both experienced and early career scholars working on private law.

The Crisis behind the Eurocrisis - The Eurocrisis as a Multidimensional Systemic Crisis of the EU (Paperback): Eva Nanopoulos,... The Crisis behind the Eurocrisis - The Eurocrisis as a Multidimensional Systemic Crisis of the EU (Paperback)
Eva Nanopoulos, Fotis Vergis
R1,398 Discovery Miles 13 980 Ships in 12 - 19 working days

The Crisis behind the Euro-Crisis encourages dialogue among scholars across the social sciences in an attempt to challenge the narrative that regarded the Euro-crisis as an exceptional event. It is suggested instead that the Euro-crisis, along with the subsequent crises the EU has come to face, was merely symptomatic of deeper systemic cracks. This book's aim is to uncover that hidden systemic crisis - the 'crisis behind the Euro-crisis'. Under this reading it emerges that what needs to be questioned is not only the allegedly purely economic character of the Euro-crisis, but, more fundamentally, its very classification as an 'emergency'. Instead, the Euro-crisis needs to be regarded as expressive of a chronic, dysfunctional, but 'normal' condition of the EU. By following this line of analysis, this book illuminates not only the causes of contemporary turbulences in the European project, but perhaps the 'true' nature of the EU itself.

Taxing Profit in a Global Economy (Hardcover): Michael P. Devereux, Alan J. Auerbach, Michael Keen, Paul Oosterhuis, Wolfgang... Taxing Profit in a Global Economy (Hardcover)
Michael P. Devereux, Alan J. Auerbach, Michael Keen, Paul Oosterhuis, Wolfgang Schoen, …
R4,117 Discovery Miles 41 170 Ships in 12 - 19 working days

This is an open access title available under the terms of a CC BY-NC-ND 4.0 licence. It is offered as a free PDF download from OUP and selected open access locations. This book undertakes a fundamental review of the existing international system of taxing business profit. It steps back from the current political debates on how to combat profit shifting and how taxing rights over the profits of the digitalized economy should be allocated. Instead, it starts from first principles to ask how we should evaluate a tax on business profit-and whether there is any good rationale for such a tax in the first place. It then goes on to evaluate the existing system and a number of alternatives that have been proposed. It argues that the existing system is fundamentally flawed, and that there is a need for radical reform. The key conclusion from the analysis is that there would be significant gains from a reform that moved the system towards taxing profit in the country in which a business made its sales to third parties. That conclusion informs two proposals that are put forward in detail and evaluated: the Residual Profit Allocation by Income (RPAI) and the Destination-based Cash Flow Tax (DBCFT). The book is authored by group of economists and lawyers-the Oxford International Tax Group, chaired by Michael P. Devereux. It draws insights from both economics and law-including economic theory, empirical evidence on the impact of taxes, and an examination of practical issues of implementation-to assess the existing system and to consider fundamental reforms. This book will be useful to tax policy makers, tax professionals, academics, and anyone interested in tax policy.

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