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OECD Arbitration in Tax Treaty Law
Arbitration: the solution to tackle cross-border tax disputes From the increasing integration of the world economy and the lack of rules to govern the taxation of multinational enterprises to cross-border tax disputes: arbitration is one potential solution. Arbitration is not a new development in the international tax arena, but it has not yet been widely implemented in practice. In the last few years, the concept of arbitration in tax matters was revived, mainly following the OECD/G20 BEPS Project, as well as the EU Action Plan on Corporate Taxation. Now arbitration is expected to play a more significant role and enhance the existing framework of cross-border tax dispute resolution. „OECD...
Private International Law
Is Private International Law (PIL) still fit to serve its function in today’s global environment? In light of some calls for radical changes to its very foundations, this timely book investigates the ability of PIL to handle contemporary and international problems, and inspires genuine debate on the future of the field.
International Business Law and the Legal Environment
The fourth edition of International Business Law and the Legal Environment: A Transactional Approach gives business and law students a clear understanding of the legal principles that govern international business. This book goes beyond compliance by emphasizing how to use the law to create value and competitive advantage. DiMatteo’s transactional approach walks students through key business transactions—from import and export, contracts, and finance to countertrade, dispute resolution, licensing, and more—giving them both context and providing real-world applications. More concise than previous editions, this new edition also features: • Added coverage of new technologies, such as s...
Critical Perspectives on the Scholarship of Assessment and Learning in Law
The Assessment in Legal Education book series offers perspectives on assessment in legal education across a range of Common Law jurisdictions. Each volume in the series provides: Information on assessment practices and cultures within a jurisdiction. A sample of innovative assessment practices and designs in a jurisdiction. Insights into how assessment can be used effectively across different areas of law, different stages of legal education and the implications for regulation of legal education assessment. Appreciation of the multidisciplinary and interdisciplinary research bases that are emerging in the field of legal education assessment generally. Analyses and suggestions of how assessme...
Confucian Culture and Competition Law in East Asia
Competition law is a significant legal transplant in East Asia, where it has come into contact with deeply rooted variants of Confucian culture. This timely volume analyses cultural factors in mainland China, Japan and Korea, focusing on their shared but diversely evolved Confucian heritage. These factors distinguish the competition law systems of these countries from those of major western jurisdictions, in terms of the goals served by the law, the way enforcement is structured, and the way subjects of the law respond to it. Concepts from cultural studies inform a new and eclectic perspective on these dynamics, with the authors also drawing on ideas from law and economics, comparative law, East Asian studies, political science, business management and ethics, and institutional economics. The volume presents a model for cultural analysis of comparative legal topics and contributes to a greater understanding of the challenges to deeper convergence of competition laws between East and West.
The Impact of Uniform Laws on the Protection of Cultural Heritage and the Preservation of Cultural Heritage in the 21st Century
Since Emer de Vattel’s (1714-1767) pioneerering work on the importance of the protection of cultural property in the interests of mankind and human society, international law has broadened the scope and strengthened protection in these areas. However, it is the work of UNESCO and it’s original mission of producing international instruments that has, in recent years, enhanced the protection and safeguarding of various types of cultural heritage. Providing an overview of the seven Conventions with the two Protocols adopted by UNESCO and UNIDROIT, this book offers comparative analysis of legal schemes for the protection or safeguarding of cultural heritage in 15 countries. This is the publication of the reports presented at the First Intersessional Thematic Congress of the International Academy of Comparative Law in November 2008.
Outsourcing Rulemaking Powers
Within democratic states, parliaments have always been regarded as playing a pivotal role in the creation of rules. Through its composition, parliament represents the opinions and interests of society, which it serves through the legislative process. But in an increasingly globalized world, nation-states are confronted with issues that require international cooperation, expert knowledge and flexibility to resolve. Rather than taking the lead, parliaments are increasingly settling for a managerial position and have begun to outsource their rulemaking powers (and other constitutional responsibilities) rather than exercising them themselves. Outsourcing Rulemaking Powers identifies the shared c...
Selecting Europe's Judges
The past decade has witnessed change in the ways judges for the Court of Justice of the European Union and the European Court of Human Rights are selected. The leitmotif has been securing greater professional quality of the judicial candidates, and, for this purpose, both European systems have put in place various advisory panels or selection committees that are called to evaluate the aptitude of the candidates put forward by the national governments. Are these institutional reforms successful in guaranteeing greater quality of the judicial candidates? Do they increase the legitimacy of the European courts? Has the creation of these advisory panels in any way altered the institutional balanc...
Collective and Mass Litigation in Europe
Written by leading authorities in the field of European civil procedure and collective redress, this timely book explores the model collective proceedings rules in the ELI/UNDROIT European Rules of Civil Procedure. It explains the intended application of this ‘best practice’ set of collective redress rules, intended to promote greater consistency in civil and commercial court procedure across Europe, linking to existing European practice and initiatives in the field.
Shareholder Protection Reconsidered
This book examines the role and potential of derivative actions in shareholder protection in public limited companies. Derivative actions have been a focal point of legislators’ agendas on shareholder protection, in the past few decades, throughout Europe and beyond. Nevertheless, there remain jurisdictions, such as Greece, which are still devoid of this remedy. Against this backdrop, this book examines whether and how the derivative action may improve shareholder protection, constituting thus a mechanism that justifies legislative attention. It does so in three parts. First, it analyses the desirable role derivative actions assume in protecting shareholder property, monitoring corporate m...
