Kategoria BISAC: Law >> Military

Law in the Pursuit of Development critically explores the relationships between contemporary principles and practice in law and development. Including papers by internationally renowned, as well as emerging, scholars and practitioners, the book is organized around the three liberal principles which underlie current efforts to direct law towards the pursuit of development. First, that the private sector has an important role to play in promoting the public interest; second, that widespread participation and accountability are essential to any large scale enterprise; and third, that...

On 11 November 1918, the last day of the Great War, the Canadian Corps, led by Sir Arthur Currie, liberated Mons after four years of German occupation. The push to Mons in the last days and weeks of the war had cost many lives. Long after the war, Currie was blamed by many for needlessly wasting those lives. When the Port Hope Evening Guide published an editorial in 1927 repeating this charge, Currie was incensed. Against the advice of his friends, he decided to sue for libel and retained W.N. Tilley, Q.C., the leading lawyer of the day, to plead his case.

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One of the major objectives of tax treaties has been the avoidance of international double taxation. This is generally accomplished through the agreement of each country to limit, in specified situations set out in double tax treaties, its right to tax income earned from its territory by residents of another country.

The OECD Model Tax Treaty, other model conventions, and the bilateral treaties drafted in accordance with these models, allocate the taxing rights between the state of source and the state of residence. The source rules for income taxation are determined by...

Everyone recognizes that competition is the process by which companies are induced to offer consumers the lowest prices and introduce innovations to earn higher profits. Antitrust enforcement should focus on real competition problems, on behaviour that has actual or likely restrictive effects on the market, and which harms consumers; it should be aimed at protecting competition and not competitors. A real revolution in the application of European competition law took place with the modernization package implemented in the last few years, involving the now-decentralized application...

The distribution of profits between corporations resident in different jurisdictions gives rise to significant tax planning opportunities for multinational enterprises. As cross-border transactions between corporations grow in number and complexity, the question of how a profit distribution is classified for corporate income tax purposes becomes increasingly important, particularly in the context of issues such as double taxation, non-taxation and tax neutrality. This unique and practical work covers the rules determining which transactions may be classified and therefore taxed as...

The U.S. detention center at Guantanamo Bay has long been synonymous with torture, secrecy, and the abuse of executive power. It has come to epitomize lawlessness and has sparked protracted legal battles and political debate. For too long, however, Guantanamo has been viewed in isolation and has overshadowed a larger, interconnected global detention system that includes other military prisons such as...