Kategoria BISAC: Law >> Taxation

Undertakings for the Collective Investment of Transferable Securities (UCITS) involve collective investment funds, which are authorized to market their units among countries within the European Union. The objective of the original UCITS directive was to allow for open-ended funds investing in transferable securities to be subject to the same regulation in every Member State. It was hoped that once such legislative uniformity was established throughout Europe, funds authorized in one Member State could be sold to the public in each Member State without further authorization, thereby...

There is a growing clamor and#8213; particularly from the main beneficiaries of globalization and#8213; that rules need to be established to govern the international economy, with a specific focus on questions such as copyright violations, trade sanctions, and protections for increased foreign investment.

While there is little doubt that globalization is a major contributor to changes in the definition, boundaries and nature of law, the question remains as to how much law and regulation from different sources is compatible with the assumptions of economic globalization....

As the recent cases involving William Westmoreland and Ariel Sharon re-veal, libel suits filed against media organizations have become an increas-ingly serious problem in recent years. The potential for inhibiting news coverage or even putting a news organization out of business has never been greater. This book explores historical and contemporary issues relating to libel suits against media organizations, emphasizing the consequences of the development of libel law for the First Amendment. It also considers the spe-cial problems that broadcasters have with libel suits and their...

In an increasingly globalized world economy, the OECD, UN, as well as the EU consider cooperation between States as a crucial instrument to achieve different, but related tax-related goals, ranging from the correct and fair levying of taxes to the and#8216;battlesand#8217; against harmful tax competition, bank secrecy, money laundering, and recently even against corruption and international terrorism. To meet these expectations the international rules on the subject have changed considerably during the last three or four years.

The focus of this work is the legal position...

This book is an examination of American army legal proceedings that resulted from a series of moments when soldiers in a war zone crossed a line between performing their legitimate functions and committing crimes against civilians, or atrocities.

Using individual judicial proceedings held within war-time Southeast Asia, Louise Barnett analyses how the American military legal system handled crimes against civilians and determines what these cases reveal about the way that war produces atrocity against civilians. Presenting these atrocities and subsequent trials in a way that...

Courts today face a range of claims to redress historic injustice, including injustice perpetrated by law. In Canada, descendants of Chinese immigrants recently claimed the return of a head tax levied only on Chinese immigrants. Calling Power to Account uses the litigation around the Chinese Canadian Head Tax Case as a focal point for examining the historical, legal, and philosophical issues raised by such claims.

By placing both the discriminatory law and the judicial decisions in their historical context, some of the essays in this volume illuminate the larger patterns of...