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Suffering and Bioethics
Long before it cured disease, medicine aimed to relieve suffering-but despite that precedence, the relief of suffering often takes a back seat in today's biomedical research and treatment. Modern bioethics, too, has been slow to come to terms with suffering. Attention to ethical quandaries has sometimes displaced attention to the experience of patients. This book seeks to place suffering at the center of bioethical thinking once again. Among the questions its contributors explore are: What is the meaning of suffering? How does it relate to pain? If there can be pain without suffering, can there be suffering without pain? Does suffering require advanced cognitive abilities? Can animals suffer? Many believe that we have strong obligations to relieve or minimize suffering; what are the limits of these obligations? Does the relief of suffering justify the termination of a patient's life, as proponents of euthanasia maintain? What is the bearing of suffering on the cherished bioethical principle of autonomy? Can suffering impair a patient's ability to make reasoned choices? To what extent must the encounter with suffering be an important component of medical education? Do religious traditions ever move from efforts to explain and relieve suffering to positions that justify and promote it? The aim of this book is to undertake a new foray into this "foreign territory" of suffering. With a foreword by the distinguished bioethicist Daniel Callahan, its twenty-two chapters, authored by leading scholars in science and bioethics, are organized so as to examine suffering in its biological, psychological, clinical, religious, and ethical dimensions.
The Supply Chain: A System in Crisis
The Supply Chain: A System in Crisis highlights the multifaceted challenges facing modern supply chains. It examines the concept of a globalized economy, juxtaposing the promise of prosperity with the acute reality of worker exploitation and environmental harm. This thought-provoking book explores the interconnected relationships of supply chains with political problems, social crises, and the depreciation of natural resources.Analyzing in depth the rapid development of the global economic system and the subsequent vulnerability of the supply chain, international experts dive into the many issues exacerbated by this commercial evolution, covering disasters such as the Rana Plaza collapse. Urging the reader to rethink supply chain management, the book calls for a transformation from mere value creation to sustainability and regeneration. Considering the power of systemic and holistic thinking as well as transformative public policy, it envisions a future in which supply chains emerge reborn and resilient.This seminal book is an indispensable resource for scholars of supply chain and sustainability management, corporate social responsibility, and responsible consumption and production. It will also be of critical use to practitioners, political decision makers, business strategists, and environmental and labor rights activists.
Supporting Legal Capacity in Socio-Legal Context (Oñati International Series in Law and Society)
This collection brings together leading international socio-legal and medico-legal scholars to explore the dilemma of how to support legal capacity in theory and practice. Traditionally, decisions for persons found to lack capacity are made by others, generally without reference to the person, and this applies especially to those with cognitive and psycho-social disabilities. This book examines the difficulties in establishing effective and deliverable supported decision-making, concluding that approaches to capacity need to be informed by a grounded understanding of how it operates in 'real life' contexts. The book focuses on the UN Convention on the Rights of Persons with Disabilities (CRPD), which recognises the equal right to legal capacity of people with disabilities and requires States Parties to provide support for the exercise of this right. However, 10 years after the CRPD came into force, the shift to legal frameworks for supported decision-making remains at best only partial.With 16 chapters written by contributors from the UK, Canada, Finland, India, Ireland, Spain, Sweden, and Turkey, the collection takes a comparative and interdisciplinary approach. Many of the contributors have been directly involved in law reform processes in their home jurisdictions, and thus can combine both academic expertise and practical, grounded awareness of the challenges of legal change.
Surrounding Self-Control
Self-control has gained enormous attention in recent years both in philosophy and the mind sciences, for it has profound implications on so many aspects of human life. Overcoming temptation, improving cognitive functioning, making life-altering decisions, and numerous other challenges all depend upon self-control. But recent developments in the philosophy of mind and in action theory, as well as in psychology, are now testing some of the assumptions about the nature of self-control previously held on purely a priori grounds. New essays in this volume offer fresh insights from a variety of angles: neuroscience; social, cognitive, and developmental psychology; decision theory; and philosophy. While much of the literature on self-control is spread across distinct disciplines and journals, this volume presents for the first time a thorough and truly interdisciplinary exploration of the topic. The essays address four central topics: what self-control is and how it works; temptation and goal pursuit; self-control, morality, and law; and extending self-control. They take up an array of complex and important questions. What is self-control? How is self-control related to willpower? How does inhibitory control work? What are the cultural and developmental origins of beliefs about self-control? How are attempts at self-control hindered or helped by emotions? How do our beliefs about our own ability to deal with temptation influence our behavior? What does the ability to avoid temptation depend on? How should juvenile responsibility be understood, and how should the juvenile justice system be reformed? Can an account of self-control help us understand free will? Combining the most recent scientific research with new frontiers in the philosophy of mind, this volume offers the most definitive guide to self-control to date.
Surveillance and Privacy in the Digital Age: European, Transatlantic and Global Perspectives (Hart Studies in European Criminal Law)
What impact has the evolution and proliferation of surveillance in the digital age had on fundamental rights? This important collection offers a critical assessment from a European, transatlantic and global perspective. It tracks four key dimensions: digitalisation, privatisation, de-politicisation/de-legalisation and globalisation. It sets out the legal and policy demands that recourse to 'the digital' has imposed. Exploring the question across key sectors, it looks at privatisation through the prism of those demands on the private sector to co-operate with the state's security needs. It goes on to assess de-politicisation and de-legalisation, reflecting the fact that surveillance is often conducted in secret. Finally, it looks at applicable law in a globalised digital world. The book, with its exploration of cutting-edge issues, makes a significant contribution to our understanding of privacy in this new digital landscape.
Sustainability in Public Procurement, Corporate Law and Higher Education (Transnational Law and Governance)
Contemporary changes in law and policy at the global level to efficiently answer to environmental and social issues correspond to the traditional approach of limiting the regulatory and policy changes to a singular field or discipline: tackling the inherent unsustainability of corporate laws or incentivising the offering of sustainable finance to stimulate the transition towards sustainable practices. This book provides a new viewpoint and approach of simultaneously regulating seemingly non-connected fields in order to provide a fertile ground for a truly organic change towards sustainable outcomes. It addresses diverse questions of sustainable transition of the three specific fields to support sustainable practices in public procurement, private market transaction, and in educating future business leaders and legal experts by incorporating sustainable concerns as the underlying guiding principles of their conduct. It translates scientific findings into a practical format that can be used by diverse stakeholders searching for information and solutions in their respective professional fields. The underlying assumption is that a simultaneous action in the three respective fields of public procurement, corporate law, and higher education brings about more coherent and interconnected results that incentivise further action and changes towards sustainable practices. The book furthers the idea of policy coherence by building upon the findings in the field of public procurement, corporate law, and practice and higher education curricula. By identifying the barriers in the three respective fields for sustainable action and proposing solutions for either eliminating or minimising those barriers at the EU level, the book calls for further changes in the respective fields as well as for considering the spillover effects of these policies on other fields.
Sustainable and Responsible Investment in Developing Markets: A Companion
Covering pertinent areas of sustainable and responsible investment (SRI) this forward-looking book examines SRI in developing markets including its evolution, principles and concepts. It explores the drivers and challenges in developing economies and analyses the theoretical underpinnings to critical issues pertaining to SRI.This timely book investigates investment strategies and philosophies that attempt to incorporate environmental, social and governance (ESG) concerns into investment decision-making. In turn it provides an in-depth review of a number of different motivations for SRI, including: personal values and goals, institutional missions, and the demands of clients, constituents or plan participants. Sustainable and Responsible Investment in Developing Markets further defines how to integrate ESG issues into investment portfolios, looking to sustainable and responsible investors with a focus on financial performance, who believe in using these investments to promote ESG practices.With a focus on sustainability in relation to business and investment, this expansive book will be a useful guide for finance, business, environment, geography and innovation students, and researchers, practitioners, and policymakers interested in understanding sustainable and responsible investment, specifically for developing countries.
Sustainable Development Goal 16 and the Global Governance of Violence: Critical Reflections on the Uncertain Future of Peace (Routledge Studies in Sustainable Development)
This book brings together a diverse range of scholars and practitioners working at the nexus of peace and development to reflect, at the mid-way point of the Sustainable Development Goals implementation period, what impact Goal 16 has made, or may yet make, toward reducing violence in ‘all its forms.’ Adopted in 2015, the Sustainable Development Goals include 17 objectives designed to shape and direct the global development agenda through to 2030, with Goal 16 aiming to promote ‘peaceful and inclusive societies for sustainable development.’ Amidst an ongoing global pandemic, evidence of a fracturing liberal international order, and the persistence of seemingly intractable conflict in large parts of the world, this volume takes stock of current progress toward providing access to justice and ensuring inclusive and democratic institutions. Across 15 chapters, the book’s contributors explore the universal aspirations of Goal 16 and its specific implications for conflict-affected states, which continue to experience ‘development in reverse,’ and for historically marginalized groups such as women, youth, the disabled, and indigenous peoples. In doing so, it offers a comprehensive assessment of Goal 16’s broader contribution to the creation of a more just, peaceful world against the realities of societies emerging from the COVID-19 pandemic and grappling with a deepening climate crisis. This volume will appeal to scholars, researchers, policymakers, and postgraduate students in sustainable development, global governance, international relations, global development, international law, and political science.
Sustainable Finance and Climate Change: Law and Regulation (Elgar Financial Law and Practice series)
Sustainable Finance and Climate Change explores the legal and regulatory framework that governs the transition to a carbon free economy, looking in particular at the regulation of the financial sector and corporate liability for climate change and biodiversity loss. In addition, it looks at the effect on general corporate law, environmental law, central bank law, as well as litigation and arbitration.Key Features:Discussion of the duty of societal responsibility in the context of corporate governancePractical analysis of arbitration and litigation in the resolution of climate change-related disputesExploration of the role of investors in the new sustainable finance-related regulatory frameworkComprehensive examination of sustainable finance in South AfricaIn-depth analysis of the role of law and regulation in providing sustainable finance by means of various financial modalitiesEvaluation of the newly-established framework in the EU, including the Climate Law, the taxonomy and the role of the ECB as a monetary and supervisory authorityThis important book will be a key resource for practitioners specialising in financial services, environmental law and dispute resolution, and will also appeal to scholars in these fields.
Sustainable Public Procurement of Infrastructure and Human Rights: Beyond Building Green (Corporations, Globalisation and the Law series)
This innovative book addresses the links between sustainability and human rights in the context of infrastructure projects and uncovers the human rights gap in every stage of public procurement processes to deliver on infrastructure assets or services.Bringing together contributions from leading scholars and legal practitioners, this comprehensive book addresses a gap in the literature on the role of human rights within highly complex contracts, such as public-private partnerships (PPPs), in infrastructure development. Chapters analyse key human rights issues across the life cycle of projects using case studies that investigate communities, service users and workers in public procurement supply chains as human rights holders. Further, it explores the issues facing women as different role-players – namely as workers, service users, decision-makers and government suppliers. Case studies include procurement of healthcare infrastructure and megasporting events. The editors also propose solutions and new ways forward in the advancement of the sustainable public procurement agenda, both for developed and developing countries, to deliver infrastructure that brings social return without harming human rights.Developing more inclusive approaches to infrastructure that address rightsholders and stakeholders – including communities, workers, service users, and particularly women – this book will be a thought-provoking resource for scholars and students, as well as for human rights lawyers, advocates and policy makers alike.
Sympathy: A History (Oxford Philosophical Concepts)
Our modern-day word for sympathy is derived from the classical Greek word for fellow-feeling. Both in the vernacular as well as in the various specialist literatures within philosophy, psychology, neuroscience, economics, and history, "sympathy" and "empathy" are routinely conflated. In practice, they are also used to refer to a large variety of complex, all-too-familiar social phenomena: for example, simultaneous yawning or the giggles. Moreover, sympathy is invoked to address problems associated with social dislocation and political conflict. It is, then, turned into a vehicle toward generating harmony among otherwise isolated individuals and a way for them to fit into a larger whole, be it society and the universe. This volume offers a historical overview of some of the most significant attempts to come to grips with sympathy in Western thought from Plato to experimental economics. The contributors are leading scholars in philosophy, classics, history, economics, comparative literature, and political science. Sympathy is originally developed in Stoic thought. It was also taken up by Plotinus and Galen. There are original contributed chapters on each of these historical moments. Use for the concept was re-discovered in the Renaissance. And the volume has original chapters not just on medical and philosophical Renaissance interest in sympathy, but also on the role of antipathy in Shakespeare and the significance of sympathy in music theory. Inspired by the influence of Spinoza, sympathy plays a central role in the great moral psychologies of, say, Anne Conway, Leibniz, Hume, Adam Smith, and Sophie De Grouchy during the eighteenth century. The volume offers an introduction to key background concepts that are often overlooked in many of the most important philosophies of the early modern period. About a century ago the idea of Einfühlung (or empathy) was developed in theoretical philosophy, then applied in practical philosophy and the newly emerging scientific disciplines of psychology. Moreover, recent economists have rediscovered sympathy in part experimentally and, in part by careful re-reading of the classics of the field.
A System of Pleas: Social Sciences Contributions to the Real Legal System (American Psychology-Law Society Series)
Over 95% of criminal convictions are by guilty plea. Trials are the rarity, and while much has been written on jury decision making and various parts of the trial process, the field has been largely silent on the practice that is most likely to affect an individual charged with a crime: plea bargaining. A System of Pleas: Social Science's Contributions to the Real Legal System brings together into one resource the burgeoning body of research on plea bargaining. Drawing attention to the fact that convictions today are nearly synonymous with guilty pleas, this contributed volume begins with an overview and history of plea bargaining, with chapters focusing on defendants, defense attorneys and prosecutors and plea bargains; influences on plea decision-making, including race, juvenile justice system involvement, and innocence; and the results of a "system of pleas", such as sentencing disparities and mass incarceration, collateral consequences, and disenfranchisement. A concluding chapter by the volume's editors examines ways to move forward within an entrenched system. An excellent reference tool for furthering both research and practice, A System of Pleas is a must-have for academics and legal professionals interested in the fields of criminal justice, psychology and law, and related disciplines.
System, Order, and International Law: The Early History of International Legal Thought from Machiavelli to Hegel (The History and Theory of International Law)
For many centuries, thinkers have tried to understand and to conceptualize political and legal order beyond the boundaries of sovereign territories. Their concepts, deeply entangled with ideas of theology, state formation, and human nature, form the bedrock of todays theoretical discourses on international law. This volume engages with models of early international legal thought from Machiavelli to Hegel before international law in the modern sense became an academic discipline of its own. The interplay of system and order serves as a leitmotiv throughout the book, helping to link historical models to contemporary discourse. Part I of the book covers a diverse collection of thinkers in order to scrutinize and contextualize their respective models of the international realm in light of general legal and political philosophy. Part II maps the historical development of international legal thought more generally by distilling common themes and ideas, such as the relationship between universality and particularity, the role of the state, the influence of power and economic interests on the law, and the contingencies of time, space and technical opportunities. In the current political climate, where it appears that the reinvigorated concept of the nation state as an ordering force competes with internationalist thinking, the problems at issue in the classic theories point to contemporary questions: is an international system without central power possible? How can a normative order come about if there is no central force to order relations between states? These essays show that uncovering the history of international law can offer ways in which to envisage its future.
Systemic Risk, Institutional Design, and the Regulation of Financial Markets
Following the recent financial crisis, regulators have been preoccupied with the concept of systemic risk in financial markets, believing that such risk could cause the markets that they oversee to implode. At the same time, they have demonstrated a certain inability to develop and implement comprehensive policies to address systemic risk. This inability is due not only to the indeterminacy inherent in the term 'systemic risk' but also to existing institutional structures which, because of their existing legal mandates, ultimately make it difficult to monitor and regulate systemic risk across an entire economic system. Bringing together leading figures in the field of financial regulation, this collection of essays explores the related concepts of systemic risk and institutional design of financial markets, responding to a number of questions: In terms of systemic risk, what precisely is the problem and what can be done about it? How should systemic risk be regulated? What should be the role of the central bank, banking authorities, and securities regulators? Should countries implement a macroprudential regulator? If not, how is macroprudential regulation to be addressed within their respective legislative schemes? What policy mechanisms can be employed when developing regulation relating to financial markets? A significant and timely examination of one of the most intractable challenges posed to financial regulation.
T&T Clark Handbook of Christian Ethics (T&T Clark Handbooks)
The T&T Clark Handbook of Christian Ethics provides an ecumenical introduction to Christian ethics, its sources, methods, and applications. With contributions by theological ethicists known for their excellence in scholarship and teaching, the essays in this volume offer fresh purchase on, and an agenda for, the discipline of Christian ethics in the 21st century.The essays are organized in three sections, following an introduction that presents the four-font approach and elucidates why it is critically employed through these subsequent sections. The first section explores the sources of Christian ethics, including each of the four fonts: scripture, tradition, experience, and reason. The second section examines fundamental or basic elements of Christian ethics and covers different methods, approaches, and voices in doing Christian ethics, such as natural law, virtue ethics, conscience, responsibility, narrative, worship, and engagement with other religions.The third section addresses current moral issues in politics, medicine, economics, ecology, criminal justice and other related spheres from the perspective of Christian ethics, including war, genetics, neuroethics, end-of-life decisions, marriage, family, work, sexuality, nonhuman animals, migration, aging, policing, incarceration, capital punishment, and more.
Taking Law Seriously: Essays in Honour of Peter Cane
This book celebrates the scholarship of Peter Cane. The significance and scale of his contributions to the discipline of law over the last half-century cannot be overstated. In an era of increasing specialisation, Cane stands out on account of the unusually broad scope of his interests, which extend to both private and public law in equal measure. This substantive breadth is combined with remarkable doctrinal, historical, comparative and theoretical depth. This book is written by admirers of Cane's work, and the essays probe a wide range of issues, especially in administrative law and tort law. Consistently with the international prominence that Cane's research has enjoyed, the contributors are drawn from across the common law world. The volume will be of value to anyone who is interested in Cane's towering contributions to legal scholarship and administrative law and tort law more generally.
Talking International Law: Legal Argumentation Outside the Courtroom
Examining legal argumentation by states and other actors in the settings where it mostly transpires - outside of courts, Talking International Law challenges the realist assumption that legal argumentation is largely inconsequential. Addressing a gap in scholarship within international law and international relations theory, this book provides a comprehensive analysis of why it occurs, how, where, and to what effect by exploring the phenomenon in a range of issue areas, from security and human rights, to the environment, trade, and intellectual property. Diplomats and other governmental actors are the principal participants in international legal discourse, but intergovernmental officials, non-governmental organizations, academics, corporations, and even non-state armed groups also engage in "law talk." Through close examination of legal arguments in political and other settings, the authors uncover various motives these actors have for making legal claims - including persuasion, strategic calculations, assertions of identity, and the felt need to legitimate one's actions - or to delegitimate those of an adversary. Legal argumentation can have short-term and long-term effects, both intended and unintended, on immediate participants or a wider net of actors. By bringing together distinguished scholars with diverse perspectives and senior practitioners from around the world who engage in such argumentation themselves, the book offers a unique exposure to the multi-faceted practice of legal argumentation and thereby deepens our understanding of how international law actually operates in international affairs.
Tax Compliance and Risk Management: Perspectives from Central and Eastern Europe (Routledge Research in Tax Law)
The concept of tax compliance is as old as the tax itself, but staying compliant with tax regulations has become increasingly demanding. A changing tax regulatory environment, resulting from regulatory actions of the OECD, the European Union and national governments, poses many problems for tax compliance awareness. This book explores various approaches to improving tax compliance. Starting with the procedures and processes that are at the centre of the debate, it includes the level of tax position security obtained as a result of cooperation between tax administration and an organisation, ending with tax compliance requirements imposed by one-sided action of tax administration. Offering an experience and evidence-based analysis of how tax compliance influences an organisation’s tax and financial position, the issues are examined from both a theoretical and a practical perspective, using empirical research and case studies with an international dimension for illustration. Emphasising a holistic approach to tax compliance and its role in tax risk management within an organisation, this study offers a framework for making the challenging task of tax compliance and risk management more effective and more efficient. Exploring tax compliance focusing on the tax world after the BEPS project and anti-tax evasion and anti-tax avoidance regulatory actions undertaken by the European Union and OECD, the book has a practical focus on tax system design within the organisation and will be of interest to students, researchers and practitioners working in the areas of tax law and tax compliance.
Tax Crimes and Enforcement in the European Union: Solutions for law, policy and practice
This is an open access title available under the terms of a CC BY-NC-ND 4.0 International licence. It is free to read at Oxford Scholarship Online and offered as a free PDF download from OUP and selected open access locations. EU member states lose hundreds of billions of euros to tax evasion every year. Tax crimes have a significant impact on the functioning of national and international economies and on the global financial system. Not only do they affect the actors involved and the state that has been deprived of tax revenues, but the citizens of those states suffer too. Tax Crimes and Enforcement in the European Union presents the findings of the EU-funded PROTAX project. Chapters written by leading experts discuss EU and national legal measures and institutional practices to counter anti-money laundering, corruption, organised crime, and tax evasion. Human factors and their role in countering tax crimes are also considered as well as whistleblower protection legislation which gives readers a rounded view of current practices within the EU. This book provides a timely and valuable comparative study of the legal and institutional background of the prosecution of tax crimes, as well as an analysis of legal measures and institutional practices to combat tax crimes on national and EU levels. It also contributes to the development of an advanced European Security Model for understanding human factors in countering tax crimes. It equips policy makers and law enforcement agencies with the dynamic toolkit they need to improve their understanding of tax crimes in the EU and provides solutions for preventing, detecting, and investigating tax crimes.
Tax, Inequality, and Human Rights
In Tax, Inequality, and Human Rights, experts in human rights law and in tax law debate the linkages between the two fields and highlight how each can help to tackle rapidly growing inequality in the economic, social, and political realms. Against a backdrop of systemic corporate tax avoidance, widespread use of tax havens, persistent pressures to embrace austerity policies, and growing gaps between the rich and poor, this book encourages readers to understand fiscal policy as human rights policy, and thus as having profound consequences for the well-being of citizens around the world. Prominent scholars and practitioners examine how the foundational principles of tax law and human rights law intersect and diverge; discuss the cross-border nature and human rights impacts of abusive practices like tax avoidance and evasion; question the reluctance of states to bring transparency and accountability to tax policies and practices; highlight the responsibility of private sector actors for shaping and misshaping tax laws; and critically evaluate domestic tax rules through the lens of equality and nondiscrimination. The contributing authors also explore how international human rights obligations should influence the framework for both domestic and international tax reforms. They address what human rights law requires of state tax policies and how tax laws and loopholes affect the enjoyment of human rights by people outside a state's borders. Because tax and human rights both turn on the relationship between the individual and the state, neo-liberalism's erosion of the social contract threatens to undermine them both.
Tax Justice and Tax Law: Understanding Unfairness in Tax Systems
Most people would agree that tax systems ought to be 'just', and perhaps a great deal more just than they are at present. What is more difficult is to agree on what tax justice is. This book considers a range of different approaches to, and ideas about the nature of tax justice and covers areas such as:- imbalances in international tax arrangements that deprive developing countries of revenues from natural resources and allow wealthy taxpayers to use tax havens;- protests against governments and large business;- attempts to influence policy through more technical means such as the OECD's Base Erosion and Profits Shifting project;- interpersonal matters, such as the ways in which tax systems disadvantage women and minorities; - the application of wider philosophical or economic theories to tax systems.The purpose of the book is not to iron out these underlying differences into a grand theory, but rather to gain a more precise understanding of how and why we disagree about tax justice. In doing so the editors are assisted by a stellar cast of contributors from four continents, with a wide variety of views and experiences but a common interest in this central question of how to agree and disagree about tax justice. This is, of course, not only an intellectual exercise but also a necessary precursor to achieving real-world change.
Tax Law and Digitization: How to Combine Legal Tech and Tax Tech
Tax tech companies are rapidly gaining ground as global tax advisory firms, and are set to fundamentally change and revolutionize the way tax administrations, taxpayers, and their advisers interact, ushering in a much more efficient and effective integration of tax services into the processes used by both taxpayers and tax authorities. The distinguished contributors to this book clearly explain not only how tax law can be revised to promote digitization and speed up its implementation but also how to achieve better tax compliance and administration at a lower cost. The authors cover such aspects of this veritable paradigm shift in tax management as the following: how new technologies improve existing VAT/GST systems; uses of artificial intelligence; secured certification of taxpayers; electronic invoices; securing real-time reporting with cryptography; taxing virtual currencies; enhanced personal data protection; fewer opportunities to engage in aggressive tax practices; competitive advantage in attracting investment; work-flow assessment; and more opportunities for information flows and collaboration. Because the perspective as to what is meant by tax compliance is already overlaid by technological pressure—as indicated especially by BEPS 1.0’s domestic tax law initiatives and its recommendations of newly developed options to secure full transparency of tax processes—it is clear that controls and tax risk management are on the rise and that systems will become more digitized. For these reasons, professionals in the tax advisory industry and tax authority officials will welcome this book’s sound and practical measures leading to progress and revitalization through digital transformation.
Tax Law in Times of Crisis and Recovery
This book examines the relationship between tax law and crisis. In times of environmental, financial, and public health breakdown, policymakers look to tax for solutions. Yet these crises also constrain the ways in which tax liabilities can be imposed and administered, and limit the revenues that can be collected. What should governments do in these circumstances and what are the wider consequences for states, societies, and institutions such as the EU?The book shows how crises place strain on the basic functions of tax, including revenue-raising, institution-building, regulation, redistribution, and the structuring of society. These strains bear more heavily on some sections of business and society than others. This makes the tax consequences of crisis unpredictable. It also means that the best choice of legal response is not merely a technical matter. Instead, it engages deeper attitudes towards crisis relief, change, social values, and democratic control.These issues are highlighted by COVID-19 but are of utmost lasting importance. The book takes a comprehensive approach and looks in more depth at the systemic roles that crises play in contemporary tax systems. It features an impressive cast of leading researchers across multiple jurisdictions and is essential for policymakers and scholars alike.
Tax Planning for International Mergers, Acquisitions, Joint Ventures and Restructurings
This classic handbook has once again been updated from cover to cover, assuring its secure place as the preeminent tax practice guide for the conduct of international business transactions. The user-friendly structure has been maintained—first, a hands-on overview of certain key tax aspects of international transactions that have general application (including a chapter on special issues for transactions touching the European Union), followed by detailed country profiles that offer solutions designed to maximize effective tax planning and satisfy compliance obligations in twenty key global trading jurisdictions. The expert country-by-country contributors explain each jurisdiction’s approach to the critical areas of concern in transactional tax planning, addressing among other issues: entity classification; taxable transactions; tax-free transactions (both domestic and cross-border); loss and other tax attribute planning; intellectual property transactions; compensation arrangements; acquisition financing; joint ventures; transfer pricing; VAT; and tax treaty usage. Because it is crucial for management and counsel to develop a working knowledge of the salient aspects of the relevant law in a broad range of global jurisdictions, the work is of immeasurable value in assessing, strategizing, and implementing international transactions while also allowing quick jurisdictional comparison of key tax aspects. Addressing an important information gap in an area of widespread commercial concern, this incomparable resource will be welcomed by international tax counsel, corporate and financial services attorneys, and corporate planning and compliance professionals.
Taxation and the Green Growth Challenge (Critical Issues in Environmental Taxation series)
Taxation and the Green Growth Challenge addresses the pressing issue of how economic growth can be compatible with the fight against climate change, while protecting the environment as much as possible. The book shows how decision-makers must account for the legal value of the environment as being of benefit to future generations.With a broad approach, and a combination of legal and economic points of view, chapters discuss which tax instruments enable us to combine economic growth and environmental protection in a balanced way. This discerning book identifies the tax instruments that permit a comprehensive arrangement of underlying economic and political interests, with a view to pursuing the UN’s and EU’s ambitious environmental goals. The impressive selection of contributors also reflect on global initiatives and legislation as well as exploring new environmental strategies.This book will be of great interest to researchers and scholars who wish to analyse in-depth environmental and natural resource taxation issues, including energy taxation and carbon pricing, as well as the circular economy and green taxes in the context of wider tax reforms. It will also appeal to industry advisors, policymakers and government officials.