This further addition to the International Environmental Law and Policy Series examines to what extent international law meets the needs of international action required in the field of environmental protection. Some of the world's leading practitioners and academics contribute significantly in identifying problems which have so far been inadequately dealt with, assessing the protection afforded by present general international law regarding Air Pollution, Water Pollution, Hazardous Waste, and Climate Change and the Ozone Layer, and in addressing the causes in regulatory deficiencies. There...

This unique work provides a timely and critical commentary on the OECD Report on Partnerships, which was published in 1999. This report is the first comprehensive analysis of the tax treatment of partnerships and will be the subject of extensive discussion among tax practitioners and academics in the years to come. The OECD Committee has put forward a set of general principles based on a detailed analysis of practical examples. This book summarises these principles and examines the validity of the premises from which the principles were derived. The critical analysis and in-depth study of...