Author: Guillaume Tusseau
Publisher: Springer Nature
ISBN: 3030344320
Category : Law
Languages : en
Pages : 343
Book Description
The book gathers the general report and the national reports presented at the XXth General Congress of the IACL, in Fukuoka (Japan), on the topic “Debating legal pluralism and constitutionalism: new trajectories for legal theory in the global age”. Discussing the major contemporary changes occurring in and problems faced by domestic legal systems in the global age, the book describes how and to what extent these trends affect domestic legal orderings and practices, and challenges the traditional theoretical lenses that are offered to tackle them: constitutionalism and pluralism. Combining comparative law and comparative legal doctrine, and drawing on the national contributions, the general report concludes that most of the classic tools offered by legal doctrine are not appropriate to address most of today’s practical and theoretical global legal challenges, and as such, the book also offers new intellectual tools for the global age.
Debating Legal Pluralism and Constitutionalism
Author: Guillaume Tusseau
Publisher: Springer Nature
ISBN: 3030344320
Category : Law
Languages : en
Pages : 343
Book Description
The book gathers the general report and the national reports presented at the XXth General Congress of the IACL, in Fukuoka (Japan), on the topic “Debating legal pluralism and constitutionalism: new trajectories for legal theory in the global age”. Discussing the major contemporary changes occurring in and problems faced by domestic legal systems in the global age, the book describes how and to what extent these trends affect domestic legal orderings and practices, and challenges the traditional theoretical lenses that are offered to tackle them: constitutionalism and pluralism. Combining comparative law and comparative legal doctrine, and drawing on the national contributions, the general report concludes that most of the classic tools offered by legal doctrine are not appropriate to address most of today’s practical and theoretical global legal challenges, and as such, the book also offers new intellectual tools for the global age.
Publisher: Springer Nature
ISBN: 3030344320
Category : Law
Languages : en
Pages : 343
Book Description
The book gathers the general report and the national reports presented at the XXth General Congress of the IACL, in Fukuoka (Japan), on the topic “Debating legal pluralism and constitutionalism: new trajectories for legal theory in the global age”. Discussing the major contemporary changes occurring in and problems faced by domestic legal systems in the global age, the book describes how and to what extent these trends affect domestic legal orderings and practices, and challenges the traditional theoretical lenses that are offered to tackle them: constitutionalism and pluralism. Combining comparative law and comparative legal doctrine, and drawing on the national contributions, the general report concludes that most of the classic tools offered by legal doctrine are not appropriate to address most of today’s practical and theoretical global legal challenges, and as such, the book also offers new intellectual tools for the global age.
Territory
Author: David Delaney
Publisher: John Wiley & Sons
ISBN: 1405153059
Category : Social Science
Languages : en
Pages : 176
Book Description
This short introduction conveys the complexities associated with the term "territory" in a clear and accessible manner. It surveys the field and brings theory to ground in the case of Palestine. A clear and accessible introduction to the complexities associated with the term "territory". Provides an interdisciplinary survey of the many strands of research in the field. Addresses specific areas including interpretations of territorial structures; the relationship between territoriality and scale; the validity and fluidity of territory; and the practical, social processes associated with territorial re-configurations. Stresses that our understanding of territory is inseparable from our understanding of power. Uses Israel/Palestine as an extended illustrative case study. The author’s strong legal and geographical background gives the work an authoritative perspective.
Publisher: John Wiley & Sons
ISBN: 1405153059
Category : Social Science
Languages : en
Pages : 176
Book Description
This short introduction conveys the complexities associated with the term "territory" in a clear and accessible manner. It surveys the field and brings theory to ground in the case of Palestine. A clear and accessible introduction to the complexities associated with the term "territory". Provides an interdisciplinary survey of the many strands of research in the field. Addresses specific areas including interpretations of territorial structures; the relationship between territoriality and scale; the validity and fluidity of territory; and the practical, social processes associated with territorial re-configurations. Stresses that our understanding of territory is inseparable from our understanding of power. Uses Israel/Palestine as an extended illustrative case study. The author’s strong legal and geographical background gives the work an authoritative perspective.
Tax Challenges Arising from Digitalisation – Interim Report 2018
Author: Collectif
Publisher: OECD
ISBN: 9264301763
Category : Business & Economics
Languages : en
Pages : 260
Book Description
This interim report of the OECD/G20 Inclusive Framework on BEPS is a follow-up to the work delivered in 2015 under Action 1 of the BEPS Project on addressing the tax challenges of the digital economy. It sets out the Inclusive Framework’s agreed direction of work on digitalisation and the international tax rules through to 2020. It describes how digitalisation is also affecting other areas of the tax system, providing tax authorities with new tools that are translating into improvements in taxpayer services, improving the efficiency of tax collection and detecting tax evasion.
Publisher: OECD
ISBN: 9264301763
Category : Business & Economics
Languages : en
Pages : 260
Book Description
This interim report of the OECD/G20 Inclusive Framework on BEPS is a follow-up to the work delivered in 2015 under Action 1 of the BEPS Project on addressing the tax challenges of the digital economy. It sets out the Inclusive Framework’s agreed direction of work on digitalisation and the international tax rules through to 2020. It describes how digitalisation is also affecting other areas of the tax system, providing tax authorities with new tools that are translating into improvements in taxpayer services, improving the efficiency of tax collection and detecting tax evasion.
Party-System Collapse
Author: Jason Seawright
Publisher: Stanford University Press
ISBN: 0804783926
Category : Political Science
Languages : en
Pages : 311
Book Description
Most party systems are relatively stable over time. Yet in the 1980s and 1990s, established party systems in Peru and Venezuela broke down, leading to the elections of outsider Alberto Fujimori and anti-party populist Hugo Chavez. Focusing on these two cases, this book explores the causes of systemic collapse. To date, scholars have pointed to economic crises, the rise of the informal economy, and the charisma and political brilliance of Fujimori and Chavez to explain the changes in Peru and Venezuela. This book uses economic data, surveys, and experiments to show that these explanations are incomplete. Political scientist Jason Seawright argues that party-system collapse is motivated fundamentally by voter anger at the traditional political parties, which is produced by corruption scandals and failures of representation. Integrating economic, organizational, and individual considerations, Seawright provides a new explanation and compelling new evidence to present a fuller picture of voters' decisions and actions in bringing about party-system collapse, and the rise of important outsider political leaders in South America.
Publisher: Stanford University Press
ISBN: 0804783926
Category : Political Science
Languages : en
Pages : 311
Book Description
Most party systems are relatively stable over time. Yet in the 1980s and 1990s, established party systems in Peru and Venezuela broke down, leading to the elections of outsider Alberto Fujimori and anti-party populist Hugo Chavez. Focusing on these two cases, this book explores the causes of systemic collapse. To date, scholars have pointed to economic crises, the rise of the informal economy, and the charisma and political brilliance of Fujimori and Chavez to explain the changes in Peru and Venezuela. This book uses economic data, surveys, and experiments to show that these explanations are incomplete. Political scientist Jason Seawright argues that party-system collapse is motivated fundamentally by voter anger at the traditional political parties, which is produced by corruption scandals and failures of representation. Integrating economic, organizational, and individual considerations, Seawright provides a new explanation and compelling new evidence to present a fuller picture of voters' decisions and actions in bringing about party-system collapse, and the rise of important outsider political leaders in South America.
Permanent Establishment
Author: Arvid Aage Skaar
Publisher: Kluwer Law International B.V.
ISBN: 9403520647
Category : Law
Languages : en
Pages : 999
Book Description
A new edition of the preeminent work on the permanent establishment (PE) is a major event in tax law scholarship. Taking into account changes in judicial and administrative practice as well as the Organisation for Economic Co-operation and Development’s (OECD’s) and the United Nation’s (UN’s) work in the three decades since the first edition, the present study brings the analysis up to date with the current internationally accepted interpretation of PE. The analysis is based on more than 720 cases from more than 20 countries, in addition to the OECD and UN model treaties and more than 630 books, articles, and official documents. The increased significance of the digital economy has rendered the traditional concept of PE inadequate for the allocation of taxing jurisdiction over the modern, mobile or digital international business. The author’s in-depth analysis explains the legal elements of the PE principle with attention to their continuing benefit and their shortcomings: criteria defining a PE- place of business, location, right of use, duration, business connection, business activity, ordinary course of business; evidence of a right of use to a place of business; business activities included in the PE concept of the tax treaties; identification of projects offshore and onshore; UN model treaty deviations from the OECD agency clause; distinction between jurisdictions with significant natural resources and countries possessing the capital, technology and know-how necessary to explore and exploit these resources; and how policies in each country may erode the PE concept. The book provides many synopses of court decisions and administrative rulings upon which the analysis is based. In addition to cases previously published in law reports and other publications, a number of unpublished decisions are included. A key word index makes it easy to find what is needed in any particular matter. The PE principle, in one version or another, is used in several thousand tax treaties in force today. This updated comprehensive study reveals the obligations imposed through the use of PE in tax treaties and will continue to be of immeasurable value to tax practitioners and scholars worldwide. In addition, the discussion of whether the notion of PE is an appropriate criterion for taxing jurisdiction in international fiscal law today provides authoritative and insightful food for thought.
Publisher: Kluwer Law International B.V.
ISBN: 9403520647
Category : Law
Languages : en
Pages : 999
Book Description
A new edition of the preeminent work on the permanent establishment (PE) is a major event in tax law scholarship. Taking into account changes in judicial and administrative practice as well as the Organisation for Economic Co-operation and Development’s (OECD’s) and the United Nation’s (UN’s) work in the three decades since the first edition, the present study brings the analysis up to date with the current internationally accepted interpretation of PE. The analysis is based on more than 720 cases from more than 20 countries, in addition to the OECD and UN model treaties and more than 630 books, articles, and official documents. The increased significance of the digital economy has rendered the traditional concept of PE inadequate for the allocation of taxing jurisdiction over the modern, mobile or digital international business. The author’s in-depth analysis explains the legal elements of the PE principle with attention to their continuing benefit and their shortcomings: criteria defining a PE- place of business, location, right of use, duration, business connection, business activity, ordinary course of business; evidence of a right of use to a place of business; business activities included in the PE concept of the tax treaties; identification of projects offshore and onshore; UN model treaty deviations from the OECD agency clause; distinction between jurisdictions with significant natural resources and countries possessing the capital, technology and know-how necessary to explore and exploit these resources; and how policies in each country may erode the PE concept. The book provides many synopses of court decisions and administrative rulings upon which the analysis is based. In addition to cases previously published in law reports and other publications, a number of unpublished decisions are included. A key word index makes it easy to find what is needed in any particular matter. The PE principle, in one version or another, is used in several thousand tax treaties in force today. This updated comprehensive study reveals the obligations imposed through the use of PE in tax treaties and will continue to be of immeasurable value to tax practitioners and scholars worldwide. In addition, the discussion of whether the notion of PE is an appropriate criterion for taxing jurisdiction in international fiscal law today provides authoritative and insightful food for thought.
The Fates of Political Parties
Author: Jennifer Cyr
Publisher: Cambridge University Press
ISBN: 1107189799
Category : Political Science
Languages : en
Pages : 285
Book Description
This book shows how political parties in Latin America can survive and even revive after electoral crises.
Publisher: Cambridge University Press
ISBN: 1107189799
Category : Political Science
Languages : en
Pages : 285
Book Description
This book shows how political parties in Latin America can survive and even revive after electoral crises.
The Oxford Handbook of Global Legal Pluralism
Author: Paul Schiff Berman
Publisher: Oxford University Press, USA
ISBN: 0197516742
Category : Law
Languages : en
Pages : 1133
Book Description
"Abstract Global legal pluralism has become one of the leading analytical frameworks for understanding and conceptualizing law in the twenty-first century"--
Publisher: Oxford University Press, USA
ISBN: 0197516742
Category : Law
Languages : en
Pages : 1133
Book Description
"Abstract Global legal pluralism has become one of the leading analytical frameworks for understanding and conceptualizing law in the twenty-first century"--
Ordering Pluralism
Author: Mireille Delmas-Marty
Publisher: Bloomsbury Publishing
ISBN: 1847315313
Category : Law
Languages : en
Pages : 196
Book Description
From the viewpoint of the constitutional crisis in Europe, slow UN reforms, difficulties implementing the Kyoto Protocol and the International Criminal Court, and tensions between human rights and trade, Mireille Delmas-Marty's 'journey through the legal landscape' of the early years of the 21st century shows it to be dominated by imprecision, uncertainty and instability. The early 21st century appears to be the era of great disorder: in the silence of the market and the fracas of arms, a world overly fragmented by anarchical globalisation is being unified too quickly through hegemonic integration. How, she asks, can we move beyond the relative and the universal to build order without imposing it, to accept pluralism without giving up on a common law? Neither utopian fusion nor illusory autonomy, Ordering Pluralism is her answer: both an epistemological revolution and an art, it means creating a common legal area by progressive adjustments that preserve diversity. Since an immutable world order is impossible, the imaginative forces of law must be called upon to invent a flexible process of harmonisation that leaves room for believing we can agree on - and protect - common values. 'The book is timely and relevant to the practical concerns of those who work with, and within, the legal system. We must thank Professor Delmas-Marty for her fine work.' From the foreword, Stephen Breyer, Washington, DC
Publisher: Bloomsbury Publishing
ISBN: 1847315313
Category : Law
Languages : en
Pages : 196
Book Description
From the viewpoint of the constitutional crisis in Europe, slow UN reforms, difficulties implementing the Kyoto Protocol and the International Criminal Court, and tensions between human rights and trade, Mireille Delmas-Marty's 'journey through the legal landscape' of the early years of the 21st century shows it to be dominated by imprecision, uncertainty and instability. The early 21st century appears to be the era of great disorder: in the silence of the market and the fracas of arms, a world overly fragmented by anarchical globalisation is being unified too quickly through hegemonic integration. How, she asks, can we move beyond the relative and the universal to build order without imposing it, to accept pluralism without giving up on a common law? Neither utopian fusion nor illusory autonomy, Ordering Pluralism is her answer: both an epistemological revolution and an art, it means creating a common legal area by progressive adjustments that preserve diversity. Since an immutable world order is impossible, the imaginative forces of law must be called upon to invent a flexible process of harmonisation that leaves room for believing we can agree on - and protect - common values. 'The book is timely and relevant to the practical concerns of those who work with, and within, the legal system. We must thank Professor Delmas-Marty for her fine work.' From the foreword, Stephen Breyer, Washington, DC