- Table View
- List View
The Juridification of Individual Sanctions and the Politics of EU Law (Modern Studies in European Law)
by Eva NanopoulosIn the early 1990s the then European Community imposed for the first time a set of economic restrictions against a specific entity: the National Union for the Total Independence of Angola. Since then, the individualisation of sanctions has become entrenched, these so-called 'smart' sanctions have proliferated, their targets and scope of application have significantly expanded, and they operate in an increasingly juridified environment. This book aims to shed light on the constitutive dynamics and causes of these developments, with a focus on the juridification of individual sanctions at the European level. To this end it first revisits the phenomenon of individualisation – moving beyond the conventional narrative that individual sanctions emerged because of humanitarian and effectiveness concerns – and situates the 'smarting' of sanctions within the context of broader structural transformations characterised by the consolidation of the global neoliberal order. Second, the book explores why the role of law has been so pronounced in the European context by unearthing the connections between EU law and capitalist order building.
The Juridification of Individual Sanctions and the Politics of EU Law (Modern Studies in European Law)
by Eva NanopoulosIn the early 1990s the then European Community imposed for the first time a set of economic restrictions against a specific entity: the National Union for the Total Independence of Angola. Since then, the individualisation of sanctions has become entrenched, these so-called 'smart' sanctions have proliferated, their targets and scope of application have significantly expanded, and they operate in an increasingly juridified environment. This book aims to shed light on the constitutive dynamics and causes of these developments, with a focus on the juridification of individual sanctions at the European level. To this end it first revisits the phenomenon of individualisation – moving beyond the conventional narrative that individual sanctions emerged because of humanitarian and effectiveness concerns – and situates the 'smarting' of sanctions within the context of broader structural transformations characterised by the consolidation of the global neoliberal order. Second, the book explores why the role of law has been so pronounced in the European context by unearthing the connections between EU law and capitalist order building.
Juries, Science and Popular Culture in the Age of Terror: The Case of the Sydney Bomber
by David Tait Jane Goodman-DelahuntyTerrorism has become an everyday reality in most contemporary societies. In a context of heightened fear can juries be trusted to remain impartial when confronted by defendants charged with terrorism? Do they scrutinize prosecution cases carefully, or does emotion trump reason once the spectre of terrorism is invoked? This book examines these questions from a range of disciplinary perspectives. The authors look at the how jurors in terrorism trials are likely to respond to gruesome evidence, including beheading videos. The 'CSI effect' is examined as a possible response to forensic evidence, and jurors with different learning preferences are compared. Virtual interactive environments, built like computer games, may be created to provide animated reconstructions of the prosecution or defence case. This book reports on how to create such presentations, culminating in the analysis of a live simulated trial using interactive visual displays followed by jury deliberations. The team of international, transdisciplinary experts draw conclusions of global legal and political significance, and contribute to the growing scholarship on comparative counter-terrorism law. The book will be of great interest to scholars, students and practitioners of law, criminal justice, forensic science and psychology.
Jurisdiction (Critical Approaches to Law)
by Shaunnagh Dorsett Shaun McVeighThis book takes its cue from the observation that jurisdiction - as the speech of law - articulates or proclaims law. Without jurisdiction the law would be speechless, without authority and authorisation. So too would be critics who approach the law or want to live lawfully. As a field of legal knowledge and legal practice, jurisdiction is concerned with the modes of authority and the manner of the authorisation of law. It encompasses the broadest questions of the authority and the founding of legal order as well as the minutest detail of the ordering of the business of the administration and adjudication of justice. It gives us both the point of articulation of law and the technological means of the expression of law. It gives us too, the understanding of the limits of the authority of law, as well as the resources for engaging with the plurality of laws, and the means of engaging in lawful behaviour. A critical approach to law through the forms of authority and action in law provides a means of engaging with the quality of relations created and maintained through law and a means of taking responsibility for the practices of jurisdiction (and what is done in the name of the law). This book provides a critical, and historically grounded, elaboration of the key themes of jurisdiction. It does so by offering students and scholars of law a form of critical engagement with the technologies, devices and forms of jurisdictional ordering. It shows how the common has authorised legal relations and bound persons, places, and events to the body of law. It offers a number of resources and engagements of jurisdiction on the basis that a jurisprudence of jurisdiction, if it is anything, engages forms of human relation.
Jurisdiction (Critical Approaches to Law)
by Shaunnagh Dorsett Shaun McVeighThis book takes its cue from the observation that jurisdiction - as the speech of law - articulates or proclaims law. Without jurisdiction the law would be speechless, without authority and authorisation. So too would be critics who approach the law or want to live lawfully. As a field of legal knowledge and legal practice, jurisdiction is concerned with the modes of authority and the manner of the authorisation of law. It encompasses the broadest questions of the authority and the founding of legal order as well as the minutest detail of the ordering of the business of the administration and adjudication of justice. It gives us both the point of articulation of law and the technological means of the expression of law. It gives us too, the understanding of the limits of the authority of law, as well as the resources for engaging with the plurality of laws, and the means of engaging in lawful behaviour. A critical approach to law through the forms of authority and action in law provides a means of engaging with the quality of relations created and maintained through law and a means of taking responsibility for the practices of jurisdiction (and what is done in the name of the law). This book provides a critical, and historically grounded, elaboration of the key themes of jurisdiction. It does so by offering students and scholars of law a form of critical engagement with the technologies, devices and forms of jurisdictional ordering. It shows how the common has authorised legal relations and bound persons, places, and events to the body of law. It offers a number of resources and engagements of jurisdiction on the basis that a jurisprudence of jurisdiction, if it is anything, engages forms of human relation.
Jurisdiction, Admissibility and Choice of Law in International Arbitration: Liber Amicorum Michael Pryles
by Neil Kaplan CBE QC SBS, Michael MoserThe distinguished international lawyer Michael Pryles, who launched a meteoric career as an arbitrator after many years of teaching and writing on conflicts of law and other topics, has made a mark on arbitral law and practice that is recognized worldwide. In this book, over forty prominent arbitrators and arbitration scholars offer insightful essays on the thorny matters of jurisdiction, admissibility and choice of law in arbitration – topics which have long interested Professor Pryles and are of wide interest. Among the specific issues and topics examined are the following: • res judicata; • investment arbitration; • free trade agreements; • party autonomy; • application of provisional measures; • issue estoppel; • evidentiary inferences; • interim measures; • emergency and default proceedings; • the intersection of financing and jurisdiction; • consolidation of cases; and • non-contractual claims. Remarkable for its roster of highly distinguished contributors, this book is the only in-depth treatment of its subject. By turns thought-provoking and practical, it is bound to appeal to and be put to use by arbitrators and other lawyers who handle international cases. It will also prove of great value to global law firms and companies doing transnational business.
Jurisdiction and Arbitration Agreements in Contracts for the Carriage of Goods by Sea: Limitations on Party Autonomy (Maritime and Transport Law Library)
by Jonatan Echebarria FernándezJurisdiction and Arbitration Agreements in Contracts for the Carriage of Goods by Sea focuses on party autonomy and its limitations in relation to jurisdiction and arbitration clauses included in contracts for the carriage of goods by sea in case of any cargo dispute. The author takes the perspective of the shipping companies and the shipowners, as these are the driving forces of the shipping industry due to their strategic importance.The book provides an analysis of the existing law on the recognition and validity of jurisdiction and arbitration clauses in the contracts for the carriage of goods by sea. The author also seeks to provide conclusions and to learn lessons for the future of the non-recognition and the non-enforcement of the clauses in the existing fragmented legal framework at an international, European Union, and national level (England & Wales and Spain). The interface between the different legal regimes reveals the lack of international harmonisation and the existence of ‘forum shopping’ when a cargo interest sues the shipowner or the party to whom the shipowner charters the vessel.This concise book provides a useful overview of existing research, for students, scholars and shipping lawyers
Jurisdiction and Arbitration Agreements in Contracts for the Carriage of Goods by Sea: Limitations on Party Autonomy (Maritime and Transport Law Library)
by Jonatan Echebarria FernándezJurisdiction and Arbitration Agreements in Contracts for the Carriage of Goods by Sea focuses on party autonomy and its limitations in relation to jurisdiction and arbitration clauses included in contracts for the carriage of goods by sea in case of any cargo dispute. The author takes the perspective of the shipping companies and the shipowners, as these are the driving forces of the shipping industry due to their strategic importance.The book provides an analysis of the existing law on the recognition and validity of jurisdiction and arbitration clauses in the contracts for the carriage of goods by sea. The author also seeks to provide conclusions and to learn lessons for the future of the non-recognition and the non-enforcement of the clauses in the existing fragmented legal framework at an international, European Union, and national level (England & Wales and Spain). The interface between the different legal regimes reveals the lack of international harmonisation and the existence of ‘forum shopping’ when a cargo interest sues the shipowner or the party to whom the shipowner charters the vessel.This concise book provides a useful overview of existing research, for students, scholars and shipping lawyers
Jurisdiction and Arbitration Agreements in International Commercial Law (Routledge Research in International Commercial Law)
by Zheng Sophia TangArbitration and jurisdiction agreements are frequently used in transnational commercial contracts to reduce risk, gain efficacy and acquire certainty and predictability. Because of the similarities between these two types of procedural autonomy agreements, they are often treated in a similar way by courts and practitioners. This book offers a comprehensive study of the prerequisites, effectiveness, and enforcement of exclusive jurisdiction and arbitration agreements in international dispute resolution. It examines whether jurisdiction and arbitration clauses have identical effects in private international law and whether they have been or should be given the same treatment by most countries in the world. By comparing the treatment of these clauses in the US, China, UK and EU, Zheng Sophia Tang demonstrates how, in practice, exclusive jurisdiction and arbitration agreements are enforced. The book considers whether the Hague Convention on Choice of Court Agreements could be treated as a litigating counterpart to the New York Convention, and whether it could work successfully to facilitate judicial cooperation and party autonomy in international commerce. This book breaks new ground in combining updated materials in EU, US and UK law with unique resources on Chinese law and practice. It will be valuable for academics and practitioners working in the field of private international law and international arbitration.
Jurisdiction and Arbitration Agreements in International Commercial Law (Routledge Research in International Commercial Law)
by Zheng Sophia TangArbitration and jurisdiction agreements are frequently used in transnational commercial contracts to reduce risk, gain efficacy and acquire certainty and predictability. Because of the similarities between these two types of procedural autonomy agreements, they are often treated in a similar way by courts and practitioners. This book offers a comprehensive study of the prerequisites, effectiveness, and enforcement of exclusive jurisdiction and arbitration agreements in international dispute resolution. It examines whether jurisdiction and arbitration clauses have identical effects in private international law and whether they have been or should be given the same treatment by most countries in the world. By comparing the treatment of these clauses in the US, China, UK and EU, Zheng Sophia Tang demonstrates how, in practice, exclusive jurisdiction and arbitration agreements are enforced. The book considers whether the Hague Convention on Choice of Court Agreements could be treated as a litigating counterpart to the New York Convention, and whether it could work successfully to facilitate judicial cooperation and party autonomy in international commerce. This book breaks new ground in combining updated materials in EU, US and UK law with unique resources on Chinese law and practice. It will be valuable for academics and practitioners working in the field of private international law and international arbitration.
Jurisdiction and Arbitration Clauses in Maritime Transport Documents: A Comparative Analysis (Hamburg Studies on Maritime Affairs #19)
by Felix SparkaJurisdiction and arbitration clauses are two different mechanisms that help to ensure impartiality and predictability in international dispute resolution. Despite their benefits, these clauses can be inconvenient for parties that are forced to litigate before distant fora. Moreover, particular problems arise in the context of maritime transport documents. Based on a broad comparative approach, this study seeks to explain the existing rules within their legal context and to develop a coherent system for such clauses, which takes into account the underlying interests as well as economic theory. While offering detailed answers to most issues surrounding jurisdiction and arbitration clauses in maritime transport documents, the book confronts the fundamental question of the limits of freedom of contract in an international setting.
Jurisdiction and Cross-Border Collective Redress: A European Private International Law Perspective (Studies in Private International Law)
by Alexia PatoIn recent decades, the rise in cross-border law violations has harmed numerous victims around the globe. The damages are often dispersed and low-level. As a result, the private enforcement gap has deepened and collective redress represents an interesting procedural instrument that is able to provide effective access to justice.This book analyses thoroughly the dominant collective redress models adopted in the EU. Data from 13 Member States has been catalogued and categorised. The research mainly focuses on the consumer law field but frequent references to financial and data protection-related cases are made. The dominant collective redress models are then studied from a private international law perspective. In particular, the book highlights the current mismatch between collective redress on the one hand, and rules on international jurisdiction on the other. Additionally, it notes that barriers to cross-border litigation remain significant for victims and their representatives. The unprecedented empirical study included in this book confirms that statement. Observing that EU measures have not satisfactorily lowered those barriers, the author proposes the creation of a new head of jurisdiction for cases of international collective redress.This book will be of interest to private international law scholars, researchers, students, legal practitioners, judges and policy-makers. It is a reference point for those with an interest in cross-border collective redress in particular, and private international law in general.
Jurisdiction and Cross-Border Collective Redress: A European Private International Law Perspective (Studies in Private International Law)
by Alexia PatoIn recent decades, the rise in cross-border law violations has harmed numerous victims around the globe. The damages are often dispersed and low-level. As a result, the private enforcement gap has deepened and collective redress represents an interesting procedural instrument that is able to provide effective access to justice.This book analyses thoroughly the dominant collective redress models adopted in the EU. Data from 13 Member States has been catalogued and categorised. The research mainly focuses on the consumer law field but frequent references to financial and data protection-related cases are made. The dominant collective redress models are then studied from a private international law perspective. In particular, the book highlights the current mismatch between collective redress on the one hand, and rules on international jurisdiction on the other. Additionally, it notes that barriers to cross-border litigation remain significant for victims and their representatives. The unprecedented empirical study included in this book confirms that statement. Observing that EU measures have not satisfactorily lowered those barriers, the author proposes the creation of a new head of jurisdiction for cases of international collective redress.This book will be of interest to private international law scholars, researchers, students, legal practitioners, judges and policy-makers. It is a reference point for those with an interest in cross-border collective redress in particular, and private international law in general.
Jurisdiction and Judgments in Relation to EU Competition Law Claims (Studies in Private International Law)
by Mihail DanovThis book sets out the way that, through enhanced private antitrust enforcement reform, private international law has a pivotal role in EU competition law disputes with an international element. The author offers a thorough analysis of the post-2003 policy of the EU favouring private law enforcement of EU competition law and its implementation under the existing provisions for jurisdiction and recognition and enforcement of foreign judgments under the Brussels I regime. The book also considers how the jurisdiction, recognition and enforcement of judgments issues are dealt with in England under the common law rules applicable when Brussels I does not apply. The complex private international law problems in respect of cross-border class actions that have arisen in several countries, as well as judgments in relation to antitrust infringements, are also discussed. The author further examines the choice of law issues that may arise before the English courts under Rome I and Rome II. The potential problems regarding jurisdiction of arbitral tribunals and choice of law in arbitral proceedings in relation to EU competition law claims, and the jurisdiction of English courts in proceedings ancillary to arbitration claims, are dealt with accordingly.
Jurisdiction in International Law (Oxford Monographs in International Law)
by Cedric RyngaertThis fully updated second edition of Jurisdiction in International Law examines the international law of jurisdiction, focusing on the areas of law where jurisdiction is most contentious: criminal, antitrust, securities, discovery, and international humanitarian and human rights law. Since F.A. Mann's work in the 1980s, no analytical overview has been attempted of this crucial topic in international law: prescribing the admissible geographical reach of a State's laws. This new edition includes new material on personal jurisdiction in the U.S., extraterritorial applicatins of human rights treaties, discussions on cyberspace, the Morrison case. Jurisdiction in International Law has been updated covering developments in sanction and tax laws, and includes further exploration on transnational tort litigation and universal civil jurisdiction. The need for such an overview has grown more pressing in recent years as the traditional framework of the law of jurisdiction, grounded in the principles of sovereignty and territoriality, has been undermined by piecemeal developments. Antitrust jurisdiction is heading in new directions, influenced by law and economics approaches; new EC rules are reshaping jurisdiction in securities law; the U.S. is arguably overreaching in the field of corporate governance law; and the universality principle has gained ground in European criminal law and U.S. tort law. Such developments have given rise to conflicts over competency that struggle to be resolved within traditional jurisdiction theory. This study proposes an innovative approach that departs from the classical solutions and advocates a general principle of international subsidiary jurisdiction. Under the new proposed rule, States would be entitled, and at times even obliged, to exercise subsidiary jurisdiction over internationally relevant situations in the interest of the international community if the State having primary jurisdiction fails to assume its responsibility.
The Jurisdiction of Medical Law
by Kenneth VeitchThis book offers a critical analysis of some of the guiding principles and assumptions that have been central to the development and identity of medical law. Focusing on several key cases in the field - including the 'Dianne Pretty' and 'Conjoined Twins' cases - the book scrutinizes the notions of autonomy and human rights, and explores the relationship between medical law and moral conflict. It also asks what role, if any, the courts might play in stimulating public debate about the ethics of controversial developments in medicine and biomedical science. This innovative book will be of interest to academics and students working in the areas of medical law, legal theory, bioethics and medical ethics. It will also appeal to those within the medical and health care professions seeking a critical analysis of the development and operation of medical law.
The Jurisdiction of Medical Law
by Kenneth VeitchThis book offers a critical analysis of some of the guiding principles and assumptions that have been central to the development and identity of medical law. Focusing on several key cases in the field - including the 'Dianne Pretty' and 'Conjoined Twins' cases - the book scrutinizes the notions of autonomy and human rights, and explores the relationship between medical law and moral conflict. It also asks what role, if any, the courts might play in stimulating public debate about the ethics of controversial developments in medicine and biomedical science. This innovative book will be of interest to academics and students working in the areas of medical law, legal theory, bioethics and medical ethics. It will also appeal to those within the medical and health care professions seeking a critical analysis of the development and operation of medical law.
Jurisdiction of the Coastal State over Foreign Merchant Ships in Internal Waters and the Territorial Sea (Hamburg Studies on Maritime Affairs #4)
by Haijiang YangThe general international law regarding foreign merchant ships in internal waters has never been codified. The question of the breadth of the territorial sea was finally solved during the Third United Nations Conference on the Law of the Sea. But conflicts between coastal States and foreign merchant ships in internal waters and the territorial sea may arise. This comprehensive study analyses these issues and strives for reasonable and generally acceptable solutions.
The Jurisdiction of the International Criminal Court
by Victor TsilonisThe book provides a holistic examination of the jurisdiction of the International Criminal Court (ICC). The main focus is placed on the three pillars which form the ICC’s foundation pursuant to the Rome Statute:the preconditions to the exercise of its jurisdiction (Article 12 Rome Statute)the substantive competence, i.e. the core crimes (Article 5-8bis Rome Statute, i.e. genocide, crimes against humanity, war crimes, crime of aggression) the principle of complementarity (Article 17§1 (a) Rome Statute) The latter governs the ICC's ‘ultimate jurisdiction’, since it is not merely sufficient for a crime to be within the Court's jurisdiction (according to the substantive, geographical, personal and temporal jurisdictional criteria), but the State Party must also be unwilling or unable genuinely to carry out the investigation or prosecution. Finally yet importantly, the main ‘negative preconditions’ for the Court’s jurisdiction, i.e. immunities (Article 27 Rome Statute) and exceptions via Security Council referrals are thoroughly examined.The book is an excellent resource for scholars as well as practitioners and notably contributes to the existing literature.
Jurisdiction Over Crimes on Board Aircraft
by Sami Shubberby D.H.N. Johnson* Over the last decade few matters having some connexion with international law have aroused public interest to the same extent as "hijacking", "aerial piracy", "unlawful seizure of aircraft", "unlawful interference with aircraft"--call it what you will. Unfortunately, few matters have also contributed to the same extent to create in the public mind a sense of disillusion with international law arising from its apparent inability to suppress an unprecedented menace to freedom of communication. In 1944 the governments that concluded the Chicago Convention on International Civil Aviation referred in their preamble of that instrument to their "having agreed on certain principles and arrangements in order that international civil aviation may be developed in a safe and orderly manner". What is now at issue is the extent to which this important obligation has been carried out. Few people are more qualified to examine this question than the author of this work. A lecturer in international law at the University of Baghdad, with a background of postgraduate studies in London and in Cambridge, also having some experience as an international civil servant, Dr. Sami Shubber is well aware of the political, practical and legal obstacles that have prevented the international community from living up to the pledges given in 1944. Even the plethora of terms, cited above, used to describe the menace is itself an indication of the strength of these obstacles.
Jurisdiction Over Non-EU Defendants: Should the Brussels Ia Regulation be Extended? (Studies in Private International Law)
by Tobias Lutzi, Ennio Piovesani and Dora Zgrabljic RotarThis book looks at the question of extending the reach of the Brussels Ia Regulation to defendants not domiciled in an EU Member State. The Regulation, the centrepiece of the EU framework on civil procedure, is widely recognised as one of the most successful legal instruments on judicial cooperation. To provide a basis for the discussion of its possible extension, this volume takes a closer look at the national rules that currently govern the question of jurisdiction over non-EU defendants in each Member State through 17 national reports. The insights gained from them are summarised in a comparative report and critically discussed in further contributions, which look at the question both from a European and from a wider global perspective. Private international lawyers will be keen to read the findings and conclusions, which will also be of interest to practitioners and policy makers.
Jurisdiction Over Non-EU Defendants: Should the Brussels Ia Regulation be Extended? (Studies in Private International Law)
This book looks at the question of extending the reach of the Brussels Ia Regulation to defendants not domiciled in an EU Member State. The Regulation, the centrepiece of the EU framework on civil procedure, is widely recognised as one of the most successful legal instruments on judicial cooperation. To provide a basis for the discussion of its possible extension, this volume takes a closer look at the national rules that currently govern the question of jurisdiction over non-EU defendants in each Member State through 17 national reports. The insights gained from them are summarised in a comparative report and critically discussed in further contributions, which look at the question both from a European and from a wider global perspective. Private international lawyers will be keen to read the findings and conclusions, which will also be of interest to practitioners and policy makers.
Jurisdiction, Recognition and Enforcement in Matrimonial and Parental Responsibility Matters: A Commentary on Regulation 2019/1111 (Brussels IIb) (Elgar Commentaries in Private International Law series)
by Cristina González Beilfuss Laura Carpaneto Thalia Kruger Ilaria Pretelli Mirela ŽupanThis authoritative Commentary on the recast Regulation 2019/1111 on matters of matrimonial and parental responsibility presents a deep analysis of the Regulation and is authored by leading experts in family law and private international law.Employing a granular, article-by-article approach, the Commentary acts as a detailed reference point on the uniform jurisdiction rules for divorce, legal separation and marriage annulment, as well as for disputes over parental responsibility with an international element, including child abduction. It provides clear guidance on and interpretation of the jurisdictional rules on collaboration of authorities and on the recognition and execution of judicial verdicts.Key Features:Provides comprehensive article-by-article analysisWritten by leading expertsExplains the mechanics of Regulation 2019/1111 to practitioners and legal scholars alikeIncludes expansive reference to case-law and legal writings, and explains the relation with other EU regulationsThis meticulous and ambitious Commentary will be an indispensable companion for those involved in and practising family law, particularly in cases with a cross-border element, including judges, lawyers and child protection authorities. It will additionally be valuable for scholars of European family law and private international law.
Jurisdiction to Tax Corporate Income Pursuant to the Presumptive Benefit Principle: A Critical Analysis of Structural Paradigms Underlying Corporate Income Taxation and Proposals for Reform
by Eva EscribanoJurisdiction to Tax Corporate Income Pursuant to the Presumptive Benefit Principle intends to demonstrate that the profit shifting phenomenon (i.e., the ability of companies to book their profits in jurisdictions other than those that host their economic activities) is real, severe, undesirable, and above all, the natural consequence of both the preservation of three fundamental paradigms that have historically underlain corporate income taxes and their precise legal configuration. In view of this, the book submits a number of proposals in relation to the aforementioned paradigms and in the light of the suggested "presumptive benefit principle" so as to counteract profit shifting risks and thus attain a more equitable allocation of taxing rights among States. This PhD thesis obtained the prestigious European Academic Tax Thesis Award 2018 granted by the European Commission and the European Association of Tax Law Professors. What’s in this book: This book provides a disruptive discourse on tax sovereignty in the field of corporate income taxation that endeavors to escape from long-standing tax policy tendencies and prejudices while considering the challenges posed by a globalized (and increasingly digitalized) economy. In particular, the book offers an innovative perspective on certain deep-rooted paradigms historically underlying corporate income taxation: tax treatment of related parties within a corporate group along with the arm’s-length standard; corporate tax residence standards; and definition of source for corporate income tax purposes, with a particular emphasis on the permanent establishment concept. The book explores their respective origins, supposed tax policy rationales, structural problems and interactions; ultimately showing how the way tax jurisdiction is currently defined through them inherently tends to trigger profit shifting outcomes. In view of the conclusions of the study, the author suggests the use of a new version of the traditional benefit principle (the "presumptive benefit principle") that would contribute to address the profit shifting phenomenon while serving as a practical guideline to achieve a more equitable allocation of taxing rights among jurisdictions. Finally, the book submits a number of proposals inspired by the aforementioned guideline that aspire to strike a balance between equity, effectiveness and technical feasibility. They include a new corporate tax residence test and, most notably, a proposal on a new remote-sales permanent establishment. How this will help you: With its case study (based on the Apple group) empirically demonstrating the existence of the profit shifting phenomenon, its clearly documented exposure of the reasons why traditional corporate income tax regimes systematically give rise to these outcomes, its new tax policy guideline and its proposals for reform, this book makes a significant contribution to current tax policy discussions concerning corporate income taxation in cross-border scenarios. It will be warmly welcomed by all concerned—policymakers, scholars, practitioners—with the greatest tax policy challenges that corporate income taxation is facing in the contemporary world.
Jurisdictional Immunities of States and International Organizations
by Edward Chukwuemeke OkekeThis book covers the relationship between the jurisdictional immunities of States and international organizations, addressing their similarities and dissimilarities. Their relationship with diplomatic immunity is also examined. It considers that the immunity of international organizations was historically conceived in terms of State immunity. The major aim of this book is to clarify the conceptual confusion that has often marred the understanding of the law of the, different but interrelated, jurisdictional immunities of both States and international organizations. The approach is to holistically analyze and synthesize select and relevant opinions of international and national courts. To achieve this, the book focuses more on what the law is than on what it should be. An understanding of the law is more useful to a practitioner than a criticism of it. The book is not an exegesis on everything immunity. The jurisdictional immunities of heads of State and of diplomats are beyond the scope of this book, and are only tangentially examined. The book concludes by making the case that the jurisdictional immunities of States and international organizations are not only sustainable but also necessary for international relations and cooperation. The author intends to position the book to be of use both to scholars and practicing lawyers and legal advisers in government and international organizations, as well as to lawyers whose practice concerns issues and laws of privileges and immunities.