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  • English  (21)
  • 2010-2014  (21)
  • 1935-1939
  • Cham : Springer International Publishing  (21)
  • Law  (21)
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  • English  (21)
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  • 1
    Online Resource
    Online Resource
    Cham : Springer International Publishing
    ISBN: 9783319079325
    Language: English
    Pages: Online-Ressource (XII, 183 p. 3 illus., 1 illus. in color, online resource)
    Series Statement: SpringerLink
    Series Statement: Bücher
    Parallel Title: Druckausg. Tsivolas, Theodosios Law and religious cultural heritage in Europe
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    Keywords: Constitutional law ; Religion (General) ; Humanities ; Law ; Law ; Constitutional law ; Religion (General) ; Humanities ; Constitutional law ; Humanities ; Law ; Religion (General) ; Europa ; Recht ; Religion ; Kulturerbe
    Abstract: This book examines in detail both historical and current legal concepts of ‘religious cultural heritage’ within the context of the European continent. The latter group is primarily based on the variety of sacred cultural elements emanating from the different religious traditions of the peoples of Europe, which are deemed worthy of protection and preservation due to their outstanding value, in terms of their social, cultural and religious significance. In view of this, the study provides evidence of the European States’ active involvement with their sacred/cultural treasures, on the basis of the political and legal foundations of neutrality and pluralism. Furthermore, the book analyzes all relevant international legislative instruments (i.e. the plethora of EU, CoE and UNESCO norms), as well as all major European legislative patterns, in light of their significance for the aforementioned aspects of pluralism and neutrality. The interdisciplinary references listed at the end of each chapter provide an additional incentive for further reading on the subject matter. The most important finding to emerge from the study is that there is a shared legal ethos in Europe that imposes a duty of appropriate care concerning the vast variety of sacred cultural goods, and the religious cultural heritage in general, as an invaluable repository of European cultural capital. It also considers the sui generis nature of this capital: like any other type of asset, it may deteriorate or fade over time, necessitating investment in its preservation or refurbishment; nevertheless, like no other, this particular capital maintains a distinct cultural value, as it contains an additional characteristic of ‘sacredness’ expressed in the form of its ‘religious character,’ the latter being analyzed as a triptych of religious memory, religious aesthetics and religious beliefs
    Description / Table of Contents: 1. Introduction2. Historical Background -- 3. Current Developments and Political Trends -- 4. Defining Religious Cultural Heritage in Europe -- 5. Typology of Protected Elements -- 6. Criteria of Protection -- 7. The Status of Res Mixtae -- 8. European and International Legislation -- 9. Select National Legislations -- 10. Conclusion.
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  • 2
    Online Resource
    Online Resource
    Cham : Springer International Publishing
    ISBN: 9783319058887
    Language: English
    Pages: Online-Ressource (XVI, 194 p. 1 illus, online resource)
    Series Statement: Studies in the History of Law and Justice 1
    Series Statement: SpringerLink
    Series Statement: Bücher
    Parallel Title: Druckausg. Halpérin, Jean-Louis, 1960 - Five legal revolutions since the 17th century
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    Keywords: Philosophy of law ; History ; Law ; Law ; Philosophy of law ; History ; Recht ; Revolution ; Geschichte 1600-2000
    Abstract: This book presents an analysis of global legal history in Modern times, questioning the effect of political revolutions since the 17th century on the legal field. Readers will discover a non-linear approach to legal history as this work investigates the ways in which law is created. These chapters look at factors in legal revolution such as the role of agents, the policy of applying and publicising legal norms, codification and the orientations of legal writing, and there is a focus on the publicization of law. The author uses Herbert Hart’s schemes to conceive law as a human artefact or convention, being the union between primary rules of obligations and secondary rules conferring powers. Here we learn about those secondary rules and the legal construction of the Modern state, and we question the extent to which codification and law reporting were likely to revolutionize the legal field. These chapters examine the hypothesis of a legal revolution that could have concerned many countries in modern times. To begin with, the book considers the legal aspect of the construction of Modern States in the 17th and 18th centuries. It goes on to examine the consequences of the codification movement as a legal revolution before looking at the so-called “constitutional” revolution, linked with the extension of judicial review in many countries after World War II. Finally, the book enquires into the construction of an EU legal order and international law. In each of these chapters, the author measures the scope of the change, how the secondary rules are concerned, the role of the professional lawyers and what are the characters of the new configuration of the legal field. This book provokes new debates in legal philosophy about the rule of change and will be of particular interest to researchers in the fields of law, theories of law, legal history, philosophy of law and historians more broadly
    Description / Table of Contents: AcknowledgementsIntroduction -- Chapter one What is revolutionary in the legal construction of modern States? -- Chapter two Codification and law reporting: a revolution through systematisation? -- Chapter three Modern Constitutionalism: a chain of revolutions always in progress.- Chapter four Federative law: a fettered revolution?.- Chapter five International or Global Law: An Unachieved Revolution? -- Conclusion -- Index of subjects.
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  • 3
    Online Resource
    Online Resource
    Cham : Springer International Publishing
    ISBN: 9783319000688
    Language: English
    Pages: Online-Ressource (XIV, 737 p, online resource)
    Series Statement: SpringerLink
    Series Statement: Bücher
    Parallel Title: Druckausg. Convention on international civil aviation
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    Keywords: Astronautics ; Law ; Law ; Astronautics
    Abstract: This book is both a repertory guide to the Convention on International Civil Aviation (Chicago Convention) as well as a legal analysis of the provisions of the treaty. It traces action taken by the ICAO Assembly and the Council in the implementation of the Convention from the first ICAO Assembly in 1947 until 2012. Above all, the book offers a commentary on the functional and moral fabric of the Chicago Convention, which is not only a multilateral legal instrument that sets out basic principles of air navigation and air transport, but also serves as a moral compass that brings the people of the world together. The teleological nature of the Chicago Convention is reflected from the outset - from its Preamble which sets the tone and philosophy of the Convention - that aviation builds friendship and understanding among all people, to its technical provisions that range from rules of the air to landing at airports and customs and immigration procedures. Standardization, or in other words, compliance, is the driver of the Convention that keeps aviation safe, regular, efficient and economical. To that end, this book traces and details the sustained relevance of the Chicago Convention and the efforts of ICAO and the international aviation community towards keeping air transport on track and ready for its future exponential growth, both in letter and in spirit.
    Description / Table of Contents: PreamblePart I Air navigation -- Part II The International Civil Aviation Organization -- Part III International Air Transport -- Part IV Final Provisions.
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  • 4
    Online Resource
    Online Resource
    Cham : Springer International Publishing
    ISBN: 9783319034553
    Language: English
    Pages: Online-Ressource (XVIII, 374 p. 1 illus, online resource)
    Series Statement: Ius Comparatum - Global Studies in Comparative Law 1
    Series Statement: SpringerLink
    Series Statement: Bücher
    Parallel Title: Druckausg. Codification in international perspective
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    Keywords: Civil law ; Law ; Law ; Civil law ; Kodifikation ; Rechtsvergleich
    Abstract: No aspect of legal formalism has interested comparative jurists as much as the extent of legislative codification across legal systems. This book looks at codification from a broad, international perspective, discussing general themes as well as various legal fields. The first of two volumes on this subject begins with a general theoretical and historical view of codification, followed by a series of other horizontal inquiries. It encompasses papers focusing on several significant contemporary issues in codification, including "codification of private law in post-soviet times", "criminal law codification beyond the nation state" and "soft codification of private law". In addition, this volume consists of general reports and national reports on administrative procedure and human rights, providing a comparative analysis of codification of law. This book is developed from papers presented at the 2012 Thematic Congress of the International Academy of Comparative Law
    Description / Table of Contents: Introduction; George A. BermannPreface; Wang Wen-Yeu -- About the Authors -- Part I Codification: from a Broader Perspective -- Codification, Decodification and Recodification: History, Politics and Procedure; Whitmore Gray -- Codification: The Civilian Experience Reconsidered on the Eve of a Common European Sales Law; Reinhard Zimmermann -- Part II Soft Codification of Private Law -- Supranational Codification of Private Law in Europe and Its Significance for Third States; Jürgen Basedow -- The Soft Codification of the Unidroit Principles of International Commercial Contracts: Process and Outcome; Chang-fa Lo -- Restatements and Non-State Codifications of Private Law; Deborah Demott -- Part III Codification of Private Law in Post-Soviet Times -- Codification in the 21st century; Lado Chanturia.-  Private Law Codification in the Republic of Croatia; Tatjana Josipović -- Codification of Private Law in Post-Soviet Times; Frederyk Zoll -- Part IV Codification of Administrative Procedure -- Codification of the Law of Administrative Procedure General Perspectives; Jean-Bernard Auby -- Part V Criminal Law Codification Beyond the Nation State -- Model penal code and the codification dilemma in the US; Steve Thaman -- Part VI Codification of Human Rights -- Codification of Human Rights at National and International Levels General Perspectives; Giuseppe Franco Ferrari -- National Perspectives - Finland; Hannu Kiuru -- National Perspectives - Germany; Uwe Kischel -- National Perspectives - Israel; Tomer Broude and Yonatan Weisbrod -- National Perspectives -Japan; Akiko EJIMA -- National Perspectives - Netherlands; Ida Lintel and Marthe Lot Vermeulen -- National Perspectives - Portugal; Luísa Neto -- National Perspectives - Romania; Irina Moroianu Zlătescu -- National Perspectives-The United States; Leila Nadya Sadat.
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  • 5
    ISBN: 9783319045047
    Language: English
    Pages: Online-Ressource (XXIV, 362 p. 5 illus., 1 illus. in color, online resource)
    Series Statement: SpringerLink
    Series Statement: Bücher
    Parallel Title: Druckausg. Gilliéron, Gwladys, 1980 - Public prosecutors in the United States and Europe
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    Keywords: Criminal Law ; Criminology ; Law ; Law ; Criminal Law ; Criminology ; USA ; Europa ; Strafrecht ; Kriminologie ; USA ; Staatsanwaltschaft ; Schweiz ; Frankreich ; Deutschland
    Abstract: This research examines the role of prosecutors within the United States and in Switzerland and is completed by an overview of the prosecution institutions in France and Germany. The research recognizes that despite seemingly very different legal traditions and structures, prosecutors in these systems are similar enough that each system might learn from the others. Drawing upon the experiences of other nations, this research proposes solutions to the problems identified in connection with the position and powers of public prosecutors in the United States. Furthermore, it outlines the problems related to the increase of prosecutorial power and the lessons the European criminal justice systems surveyed can draw from the experience in the US. In terms of methodology, this research not only considers formal legal provisions but also systematic structural factors, academic literature and statistics revealing how the law and governing principles actually work in practice.
    Description / Table of Contents: Preface and Acknowledgements; Abbreviations; Contents; List of Figures; List of Tables; Chapter 1: Aim, Approach, and Methodology of the Study; 1.1 Introduction; 1.2 Aim of the Study; 1.3 Approach; 1.4 Methodology of the Study; References; Chapter 2: Methods for Coping with Overloaded Criminal Justice Systems; 2.1 Overview; 2.2 Decriminalization of Material Law; 2.3 Discretionary Powers; 2.4 Alternative Proceedings; References; Chapter 3: The Criminal Justice Systems Studied; 3.1 The United States Criminal Justice System; 3.1.1 Overview
    Description / Table of Contents: 3.1.2 Main Features of the United States Criminal Procedure3.1.2.1 The Ex Officio Principle; 3.1.2.2 Principle of Opportunity; 3.1.2.3 The Adversarial and Accusatorial Nature of Criminal Proceedings; 3.1.2.4 Legal Rights of the Accused: The Bill of Rights; 3.1.2.4.1 The Fifth Amendment; 3.1.2.4.2 The Sixth Amendment; 3.1.2.4.3 The Eight Amendment; 3.1.2.5 Victims´ Rights; 3.1.2.5.1 The Emergence of Crime Victim Rights and Remedies; 3.1.2.5.2 Crime Victim Rights and Remedies; 3.1.2.5.3 The Definition of a ``Victim´´; 3.1.2.5.4 The Definition of a ``Crime´´
    Description / Table of Contents: 3.2 The Swiss Criminal Justice System3.2.1 Overview; 3.2.2 Main Features of the Swiss Criminal Procedure; 3.2.2.1 The Ex Officio Principle (Article 2 CCrP); 3.2.2.2 Principle of Legality (Article 7 CCrP); 3.2.2.3 Exceptions to the Principle of Legality; 3.2.2.3.1 Introduction of a Moderate Principle of Opportunity (Article 8 CCrP); 3.2.2.3.2 Offenses Prosecutable upon Victim´s Request; 3.2.2.3.3 Other Exceptions; 3.2.2.4 Principle of Instruction (Article 6 CCrP); 3.2.2.5 Inquisitorial and Accusatorial Elements in the Swiss Criminal Procedure; 3.2.2.6 Legal Rights of the Accused
    Description / Table of Contents: 3.2.2.6.1 The Right to Be Heard (Article 107 CCrP)3.2.2.6.2 The Right to Remain Silent or the Right Against Self-Incrimination (Article 113 CCrP); 3.2.2.6.3 Presumption of Innocence and the Principle In Dubio Pro Reo (Article 10 CCrP); 3.2.2.6.4 Ne Bis In Idem (Article 11 CCrP); 3.2.2.6.5 Equality Before the Law and Requirement of Fairness (Article 3 CCrP); 3.2.2.7 Victims´ Rights; 3.2.2.7.1 The Emergence of Crime Victim Rights and Remedies; 3.2.2.7.2 Victim´s Rights Within Criminal Proceedings According to the Swiss Code of Criminal Procedure
    Description / Table of Contents: 3.2.2.7.3 Victim´s Rights According to the Victims of Crime Act3.2.2.7.4 The Definition of ``Victim´´; 3.2.2.7.5 The Definition of a ``Crime´´; 3.3 Comparison of U.S. and Swiss Prosecution Systems; References; Chapter 4: History of the Public Prosecutor; 4.1 Historical Background of the American Public Prosecutor; 4.1.1 The English Attorney General; 4.1.2 The Dutch Schout; 4.1.3 The French Procureur Publique; 4.1.4 American Public Prosecutor as a Result of His Environment; 4.1.4.1 From Private to Public Prosecution; 4.1.4.2 From Centralized to Decentralized Prosecution
    Description / Table of Contents: 4.1.4.3 From Appointed to Elected Status
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  • 6
    Online Resource
    Online Resource
    Cham : Springer International Publishing
    ISBN: 9783319065847
    Language: English
    Pages: Online-Ressource (XIX, 182 p. 1 illus, online resource)
    Series Statement: Studies in the History of Law and Justice 2
    Series Statement: SpringerLink
    Series Statement: Bücher
    Parallel Title: Druckausg. David, Joseph Jurisprudence and theology
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    Keywords: Philosophy, medieval ; Philosophy of law ; History ; Religion (General) ; Law ; Law ; Philosophy, medieval ; Philosophy of law ; History ; Religion (General) ; Hochschulschrift ; Theologie ; Recht ; Halacha ; Rechtsdenken ; Erinnerung
    Abstract: The book provides in depth studies of two epistemological aspects of Jewish Law (Halakhah) as the?Word of God?? the question of legal reasoning and the problem of knowing and remembering. - How different are the epistemological concerns of religious-law in comparison to other legal systems? - In what ways are jurisprudential attitudes prescribed and dependent on theological presumptions? - What specifies legal reasoning and legal knowledge in a religious framework? The author outlines the rabbinic jurisprudential thought rooted in Talmudic literature which underwent systemization and enhancement by the Babylonian Geonim and the Andalusian Rabbis up until the twelfth century. The book develops a synoptic view on the growth of rabbinic legal thought against the background of Christian theological motifs on the one hand, and Karaite and Islamic systemized jurisprudence on the other hand. It advances a perspective of legal-theology that combines analysis of jurisprudential reflections and theological views within a broad historical and intellectual framework. The book advocates two approaches to the study of the legal history of the Halakhah: comparative jurisprudence and legal-theology, based on the understanding that jurisprudence and theology are indispensable and inseparable pillars of legal praxis
    Abstract: The book provides in depth studies of two epistemological aspects of Jewish Law (Halakhah) as the ‘Word of God’ - the question of legal reasoning and the problem of knowing and remembering. - How different are the epistemological concerns of religious-law in comparison to other legal systems? - In what ways are jurisprudential attitudes prescribed and dependent on theological presumptions? - What specifies legal reasoning and legal knowledge in a religious framework? The author outlines the rabbinic jurisprudential thought rooted in Talmudic literature which underwent systemization and enhancement by the Babylonian Geonim and the Andalusian Rabbis up until the twelfth century. The book develops a synoptic view on the growth of rabbinic legal thought against the background of Christian theological motifs on the one hand, and Karaite and Islamic systemized jurisprudence on the other hand. It advances a perspective of legal-theology that combines analysis of jurisprudential reflections and theological views within a broad historical and intellectual framework. The book advocates two approaches to the study of the legal history of the Halakhah: comparative jurisprudence and legal-theology, based on the understanding that jurisprudence and theology are indispensable and inseparable pillars of legal praxis
    Description / Table of Contents: Introduction Legal Theory Reconsidered.- Section one: Legal ReasoningHalakhic Comparative Jurisprudence.- Error and Tolerance -- Unsettled Disputes -- Judicial Discretion (Shiqqul haDa’at) -- Law and Violence -- Legal Reasoning: Structure and Theology -- Section Two: Knowing and Remembering -- Divine Memory -- Covenantal Memory -- Mission and Memory -- Theorizing Knowledge.- Bibliography -- Index.
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  • 7
    ISBN: 9783319025704
    Language: English
    Pages: Online-Ressource (XI, 231 p, online resource)
    Series Statement: SpringerLink
    Series Statement: Bücher
    Parallel Title: Druckausg. Transnational evidence and multicultural inquiries in Europe
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    Keywords: Law ; Law ; Europäische Union ; Recht ; Durchsuchung
    Abstract: This book deals with the gathering of evidence in cross-border investigations in Europe. The issue of obtaining evidence in and from European countries has been among the most debated issues of EU cross-border cooperation in criminal matters over the last two decades, going through periods of intensive discussions and showing an extraordinary adaptability to the evolution of EU legislation for criminal matters. On the other hand, the prosecution and investigations of cross-border cases pose unprecedented challenges in the European scenario, characterized by the increasing flow and activity of citizens over the territory of more than one country and therefore by the need to lay the foundations of a transcultural criminal justice system. The book analyses this complex topic starting with the current perspectives of EU legislation, thus providing a critical analysis of the legislative initiative aimed at introducing a new tool for gathering almost any type of evidence in other Member States, i.e., the European Investigation Order. On a second level, this study deals with the solution models and human rights challenges posed by the increasingly intensive dialogues between domestic and supranational case laws, and formulates essential guidelines for setting up a fair transnational enquiry system in Europe.
    Description / Table of Contents: Current Perspectives in EU LegislationThe European Investigation Order: A Step Forward Towards a European Cross-border Investigative Procedure? -- Critical Analysis of the EIO Initiative: General Issues -- Critical Analysis of the EIO Initiative: Specific Issues -- Cross-border Criminal Inquiries in Europe: Solution Models and Human Rights Challenges.
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  • 8
    Online Resource
    Online Resource
    Cham : Springer International Publishing
    ISBN: 9783319049878
    Language: English
    Pages: Online-Ressource (VII, 60 p, online resource)
    Series Statement: SpringerBriefs in Law
    Series Statement: SpringerLink
    Series Statement: Bücher
    Parallel Title: Druckausg. Herring, Jonathan, 1968 - Relational autonomy and family law
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    Keywords: Civil law ; Developmental psychology ; Law ; Law ; Civil law ; Developmental psychology ; Rechtsphilosophie ; Familienrecht ; Menschenrecht ; Ethik ; Fürsorge ; Bezugsrahmentheorie
    Abstract: This book explores the importance of autonomy in family law. It argues that traditional understandings of autonomy are inappropriate in the family law context and instead recommends the use of relational autonomy. The book starts by explaining how autonomy has historically been understood, before exploring the problems with its use in family law. It then sets out the model of relational autonomy which, it will be argued, is more appropriate in this context. Finally, some examples of practical application are presented. The issues raised and theoretical discussion is relevant to any jurisdiction
    Description / Table of Contents: Chapter 1: IntroductionChapter 2: The Meaning of Autonomy -- Chapter 3: Family Law and Autonomy -- Chapter 4: Relational Autonomy -- Chapter 5: Applying Relational Autonomy to Family Law -- Chapter 6: Examples of Application -- Chapter 7: Conclusion.
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  • 9
    Online Resource
    Online Resource
    Cham : Springer International Publishing
    ISBN: 9783319014517
    Language: English
    Pages: Online-Ressource (XXI, 146 p. 2 illus, online resource)
    Series Statement: SpringerLink
    Series Statement: Bücher
    Parallel Title: Druckausg. Namakula, Catherine S. Language and the right to fair hearing in international criminal trials
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    Keywords: Applied linguistics ; Criminology ; Law ; Law ; Applied linguistics ; Criminology ; Applied linguistics ; Criminology ; Law ; Hochschulschrift ; Internationales Strafverfahrensrecht ; Anhörung ; Sprachverstehen ; Internationales Strafverfahrensrecht ; Anhörung ; Sprachverstehen
    Abstract: Language and the Right to Fair Hearing in International Criminal Trials explores the influence of the dynamic factor of language on trial fairness in international criminal proceedings. By means of empirical research and jurisprudential analysis, this book explores the implications that conducting a trial in more than one language can have for the right to fair trial. It reveals that the language debate is as old as international criminal justice, but due to misrepresentation of the status of language fair trial rights in international law, the debate has not yielded concrete reforms. Language is the core foundation for justice. It is the means through which the rights of the accused are secured and exercised. Linguistic complexities such as misunderstandings, translation errors and cultural distance among participants in international criminal trials affect courtroom communication, the presentation and the perception of the evidence, hence jeopardizing the foundations of a fair trial. The author concludes that language fair trial rights are priority rights situated in the minimum guarantees of fair criminal trial; the obligation of the court to ensure fair trial or accord the accused person a fair hearing also includes the duty to ensure they can understand and be understood
    Description / Table of Contents: 1. Introduction2. The Language Debate in International Criminal Justice -- 3. Rights or Privileges: Evaluating the Framework of Protection of Fair Trial Rights in International Criminal Law Practice -- 4. Language Rights in the Minimum Guarantees of Fair Criminal Trail -- 5. Understanding the Role of Translation in Trial Fairness.- 6. Conclusion and Recommendations.
    Note: Includes bibliographical references
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  • 10
    Online Resource
    Online Resource
    Cham : Springer International Publishing
    ISBN: 9783319018720
    Language: English
    Pages: Online-Ressource (XVI, 174 p, online resource)
    Series Statement: SpringerLink
    Series Statement: Bücher
    Parallel Title: Druckausg.
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    Keywords: Mass media ; Law ; Law ; Mass media ; Gerichtsverhandlung ; Kommunikation
    Abstract: The book is a brief journey through centuries and jurisdictions and expands on examples of enactment practices of states that support, challenge or even reject communication during pending litigations. England, as the main representative of a jurisdiction, suggests communication solutions potentially different than the practice in the United States where litigation communication first time occurred. Accordingly, the author offers a comprehensive analysis and detailed historical narrative of the positions of various jurisdictions in relation to communication in the legal process. As a kind of applied legal history, the book provides an exploration of historical events that were significant in a legal communication context and addresses their implications for modern enactments. The account looks at the history of regulations to allow a better understanding of the strict rules that have often been cited over the years support or restrict communication in the legal process. The author provides the reader with proper contexts on different judicial and communication considerations, as well as the collaboration of legal and public relations experts, in a particular form of crisis and reputation management, in the litigation process. As such, this book is an attempt to present an accurate and thoughtful account of the theory and history of litigation communication, which is directly relevant in various debates such as the work on the meaning and context of the Contempt of Court Act in England or the American First and Sixth Amendments in different centuries
    Description / Table of Contents: IntroductionKey Terms and Concepts -- Key Definitions and Distinctions on Communication in the Legal Market -- Litigation Communication Theoretical Considerations -- Background to Litigation Communication in England -- Evolution of Legal Case Promotion Before 1992 -- The First Formal Use of Litigation PR in London in 1992 -- Expansion of Litigation PR in London after 1992 -- Epilogue: Facebook and Twitter as Challenging Fields for Litigation PR.
    Note: Includes bibliographical references
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  • 11
    Online Resource
    Online Resource
    Cham : Springer International Publishing
    ISBN: 9783319017242
    Language: English
    Pages: Online-Ressource (XIII, 214 p, online resource)
    Series Statement: SpringerLink
    Series Statement: Bücher
    Parallel Title: Druckausg. Al-Ameen, Abayomi Antitrust: the Person-centred approach
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    Keywords: Kartellrecht ; Rechtsdurchsetzung ; Rechtsprechung ; Capability-Ansatz ; Economics ; Law ; Law ; Economics ; Kartellrecht ; Rechtsnorm ; Durchsetzung ; Rechtsprechung
    Abstract: This book proposes a different approach to theorising and analysing antitrust issues, working on the premise that at present, antitrust is addressed from top-down and narrow perspectives which in effect limit the attention paid to or exclude issues that could otherwise be considered. This reasoning is motivated by the pursuit of inclusiveness and broadness in the antitrust context. The work contends that traditional top-down antitrust theories are weak because they are incomplete and insufficient in their description and analysis of antitrust issues. Thus, it identifies the need to construct a bottom-up approach. Invariably, such an approach would have to avoid ex ante judgments about the suitability of the normative contents of antitrust laws and theories, lest it fall into the same trap that plagues traditional theories. As a possible solution, the author proposes a procedural account referred to as the person-centred approach (built on theories such as Sen’s Capability) and carefully reviews its practicality
    Description / Table of Contents: 1. Introduction2. Antitrust - The “Other” Mode of Analysis -- 3. The Person-Centred Approach to Antitrust -- 4. Antitrust Right -- 5. Capability Approach: The Framework for the Person-centred Analysis -- 6. Antitrust Pluralism and Justice -- 7 Person-centred Approach and Antitrust Enforcement -- 8. Conclusion.      .
    Note: Includes bibliographical references
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  • 12
    Online Resource
    Online Resource
    Cham : Springer International Publishing
    ISBN: 9783319021386
    Language: English
    Pages: Online-Ressource (X, 206 p. 9 illus., 4 illus. in color, online resource)
    Series Statement: SpringerLink
    Series Statement: Bücher
    Parallel Title: Druckausg. Riccardi, Lorenzo Vietnam tax guide
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    Keywords: Steuerrecht ; Steuertarif ; Steuersystem ; Vietnam ; Law ; Law ; Vietnam ; Steuersystem ; Steuerrecht
    Abstract: Vietnam is one of the main developing countries experiencing rapid growth in East Asia. As part of ASEAN and strategically located near China and the Mekong region, Vietnam is considered a leading market between Asian and South Asian countries. Its fiscal system has recently been reformed in order to better align rules with the country’s economic development. Vietnam grants tax incentives and fiscal holidays to foreign investors and has concluded a significant number of double taxation treaties with other nations. This book describes in detail Vietnam’s complex tax system and policies, as well as major bilateral treaties in which Vietnam has entered into using country-by-country analysis. Lorenzo Riccardi is a Tax Advisor and Certified Public Accountant specializing in international taxation. He is based in Shanghai, where he focuses on business and tax law, assisting those looking to make foreign investments in East Asia. He is an auditor and an advisor for several corporate groups and a partner and Head of Tax of the consulting firm GWA, specializing in emerging markets
    Description / Table of Contents: PART I: Vietnamese Tax System1 Introduction to the Vietnamese Tax System -- 2 Personal Income Tax -- 3 Income Tax on Enterprises -- 4 Turnover Taxes and Other Taxes -- 5 Audit and Transfer Pricing Policies -- PART II: International Treaties -- 6 Introduction to International Taxation and Treaties -- 7 American Area Treaties -- 8 Asian Area Treaties -- 9 European Area Treaties.
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  • 13
    ISBN: 9783319017044
    Language: English
    Pages: Online-Ressource (XIX, 200 p, online resource)
    Series Statement: SpringerLink
    Series Statement: Bücher
    Parallel Title: Druckausg. Aksoy, Hüseyin Can Impossibility in modern private law
    RVK:
    Keywords: Civil law ; Law ; Law ; Civil law ; Privatrecht ; Deutschland ; Schweiz ; Türkei ; Internationales Einheitsrecht ; Unmöglichkeit ; Rechtsvergleich
    Abstract: This book provides an analysis of the treatment of impossibility in modern private law. The author explains the regulation of impossibility in German, Swiss and Turkish laws with a comparative analysis of the subject under (i) the United Nations Convention on International Sale of Goods (CISG), (ii) UNIDROIT Principles of International Commercial Contracts (PICC), (iii) Principles of European Contract Law (PECL also known as the Lando-Principles), (iv) Draft Common Frame of Reference (DCFR) and (iv) Common European Sales Law (CESL).
    Abstract: This book provides an analysis of the treatment of impossibility in modern private law. The author explains the regulation of impossibility in German, Swiss and Turkish laws with a comparative analysis of the subject under (i) the United Nations Convention on International Sale of Goods (CISG), (ii) UNIDROIT Principles of International Commercial Contracts (PICC), (iii) Principles of European Contract Law (PECL also known as the Lando-Principles), (iv) Draft Common Frame of Reference (DCFR) and (iv) Common European Sales Law (CESL)
    Description / Table of Contents: Treatment of Impossibility in Modern Laws and Unification InstrumentsComparative Assessment of the Laws -- Final Conclusions.
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  • 14
    Online Resource
    Online Resource
    Cham : Springer International Publishing
    ISBN: 9783319012162
    Language: English
    Pages: Online-Ressource (XVII, 248 p. 2 illus, online resource)
    Series Statement: Ius Gentium: Comparative Perspectives on Law and Justice 27
    Series Statement: SpringerLink
    Series Statement: Bücher
    Parallel Title: Druckausg. Fair trial and judicial independence
    RVK:
    Keywords: Constitutional law ; Humanities ; Law ; Law ; Constitutional law ; Humanities ; Constitutional law ; Humanities ; Law
    Abstract: This comprehensive publication analyzes numerous aspects of the relationship between judicature and the fair trial principle in a comparative perspective. In addition, it examines the manifestation of some of the most significant elements inherent to the fair trial concept in different legal systems. Along with expansion of judicial power during the past century and with the strengthening of judicial independence, the fair trial requirement has appeared more often, especially in different international agreements and national constitutions, as the summarizing principle of what were formerly constitutional principles pertaining to judicature. Despite its generality and supranational application, the methods of interpreting this clause vary significantly among particular legal systems. This book assumes that the substantive content of this term conveys relevance to the organizational independence of judicial power, the selection of judges, and the mutual relationship between the branches of power. The comparative studies included in this collection offer readers a widespread understanding of the aforementioned correlations and will ultimately contribute to their mastery of the concept of fair trial
    Description / Table of Contents: Foreword; Attila BadóBiographies -- About the Authors -- Part I: Fair Trial and Judicial Independence in a Comparative Perspective -- Chapter 1: A Comparative Analysis of Judicial Power, Organizational Issues in Judicature, and the Administration of Courts; Zoltán Fleck -- Chapter 2: “Fair” Selection of Judges in a Modern Democracy; Attila Badó -- Chapter 3: ”As luck would have it ..” Fairness in the Distribution of Cases and Judicial Independence;  Attila Badó, Kata Szarvas -- Part II: A Comparative Approach to Analyzing the Right to a Fair Trial in Light of Modern Political Challenges -- Chapter 4: An Overview of Fair Trial Standards and National Security from a Comparative Perspective;  Samantha Cheesman -- Chapter 5: „In All Fairness…” A Comparative Analysis of the Past, Present and Future of Fair Trial Systems Outside of Europe; Márton Sulyok -- Part III: A Comparative Analysis of Some Basic Fair Trial Elements -- Chapter 6: “To Delay Justice is Injustice” - A Comparative Analysis of (Un)reasonable Delay; János Bóka -- Chapter 7: A Comparative Approach to the Evaluation of Evidence from a “Fair Trial” Perspective;  Mátyás Bencze -- Chapter 8: A Comparative Overview of Publicity in the Administration of Justice; Szonja Navratil -- Chapter 9: “Not Twice for the Same” - Double Jeopardy Protections Against Multiple Punishments: A Comparative Analysis of the Origins, Historical Development, and Modern Application of the “ne bis in idem” Principle; Péter Mezei -- Chapter 10: The Path to the Waterhole: The Right to Defense as a Fundamental Element of the Fair Trial Principle; Tamás Sulyok, Márton Sulyok.
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  • 15
    Online Resource
    Online Resource
    Cham : Springer International Publishing
    ISBN: 9783319034430
    Language: English
    Pages: Online-Ressource (IX, 263 p. 1 illus, online resource)
    Series Statement: Ius Gentium: Comparative Perspectives on Law and Justice 34
    Series Statement: SpringerLink
    Series Statement: Bücher
    Parallel Title: Druckausg. Goals of civil justice and civil procedure in contemporary judicial systems
    RVK:
    Keywords: Civil Law ; Law ; Law ; Civil Law ; Aufsatzsammlung ; Internationales Zivilprozessrecht
    Abstract: This book is a collection of papers that address a fundamental question: What is the role of civil justice and civil procedure in the various national traditions in the contemporary world? The book presents striking differences among a range of countries and legal traditions, but also points to common trends and open issues. It brings together prominent experts, professionals and scholars from both civil and common law jurisdictions. It represents all main legal traditions ranging from Europe (Germanic and Romanic countries, Scandinavia, ex-Socialist countries) and Russia to the Americas (North and South) and China (Mainland and Hong Kong). While addressing the main issue - the goals of civil justice - the book discusses the most topical concerns regarding the functioning and efficiency of national systems of civil justice. These include concerns such as finding the appropriate balance between accurate fact-finding and the right to a fair trial within a reasonable time, the processing of hard cases, and the function of civil justice as a specific public service. In the mosaic of contrasts and oppositions special place is devoted to the continuing battle between the individualistic/liberal approach and the collectivist/paternalistic approach - the battle in which, seemingly, paternalistic tendencies regain momentum in a number of contemporary justice systems
    Description / Table of Contents: PrefaceTable of Contents -- Part I General Synthesis -- Chapter 1 Goals of Civil Justice and Civil Procedure in the Contemporary World  Global Developments - Towards Harmonisation (and Back); Alan Uzelac -- Part II National Perspectives -- Chapter 2 Civil Justice in Austrian-German Tradition; Christian Koller -- Chapter 3 Civil Justice in Pursuit of Efficiency; C.H. van Rhee -- Chapter 4 Goals of Civil Justice When Nothing Works: The Case of Italy; Elisabetta Silvestri -- Chapter 5 Goals of Civil Justice in Norway: Readiness for a Pragmatic Reform; Inge Lorange Backer -- Chapter 6 ‘American Exceptionalism’ in Goals for Civil Litigation; Richard Marcus -- Chapter 7 Civil Justice with Multiple Objectives The Unique Path of Hong Kong’s Civil Justice Reform; Peter C.H. Chan and David Chan -- Chapter 8 Social Harmony at the Cost of Trust Crisis: Goals of Civil Justice in China’; Yulin Fu -- Chapter 9 Civil Litigation in Russia: ‘Guided Justice’ and Revival of Public Interest; Dmitry Heroldovich Nokhrin -- Chapter 10 Battle between Individual Rights and Public Interest in Hungarian Civil Procedure; Miklós Kengyel and Gergely Czoboly -- Chapter 11 (In)compatibility of Procedural Preclusions with the Goals of Civil Justice: An Ongoing Debate in Slovenia; Aleš Galič -- Chapter 12 Judicial Activism as Goals Setting - Civil Justice in Brazil; Teresa Arruda Alvim Wambier -- List of Contributors.
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  • 16
    Online Resource
    Online Resource
    Cham : Springer International Publishing
    ISBN: 9783319034881
    Language: English
    Pages: Online-Ressource (XV, 210 p, online resource)
    Series Statement: SpringerLink
    Series Statement: Bücher
    Parallel Title: Druckausg. Mohd. Ma'sum Billah, 1968 - Effects of insurance on maritime liability law
    RVK:
    Keywords: Environmental pollution ; Law ; Law ; Environmental pollution
    Abstract: The book examines how the absence of insurance in the past led to some special maritime liability law principles such as ‘general average’ (i.e., losses or expenses shared by all the parties to a maritime adventure) and the limitation of shipowners’ liability. In the absence of insurance, these principles served the function of insurance mostly for shipowners. As commercial marine insurance is now widely available, these principles have lost their justification and may in fact interfere with the most important goal of liability law i.e., deterrence from negligence. The work thus recommends their abolition. It further argues that when insurance is easily available and affordable to the both parties to a liability claim, the main goal of liability law should be deterrence as opposed to compensation. This is exactly the case with the maritime cargo liability claims where both cargo owners and shipowners are invariably insured. As a result, the sole focus of cargo liability law should be and to a great extent, is deterrence. On the other hand, in the vessel-source oil pollution liability setting, pollution victims are not usually insured. Therefore, oil pollution liability law has to cater both for compensation and deterrence, the two traditional goals of liability law. The final question the work addresses is whether the deterrent effect of liability law is affected by the availability of liability insurance. Contrary to the popular belief the work attempts to prove that the presence of liability insurance is not necessarily a hindrance but can be a complementary force towards the realization of deterrent goal of liability law
    Description / Table of Contents: 1. Introduction2. Lack of Insurance and Its Effect on Maritime Liability Law: A Historical Evaluation -- 3. Insurance and Limitation of Ship owners’ Liability: An Economic Analysis -- 4. Insurance through General Average: Its Justifications and Effects on Optimal Care and on Social Costs -- 5. Maritime Cargo Liability Regimes in Light of Insurance Realities -- 6. Role of Insurance in Providing Adequate Compensation for Oil Pollution Damage and in Reducing Oil Pollution Incidents -- 7. Incentive Effect of Liability Rules in the Presence of Liability Insurance -- 8. Conclusion.
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  • 17
    Online Resource
    Online Resource
    Cham : Springer International Publishing
    ISBN: 9783319046990
    Language: English
    Pages: Online-Ressource (XXXVI, 236 p. 6 illus., 5 illus. in color, online resource)
    Series Statement: SpringerLink
    Series Statement: Bücher
    Parallel Title: Druckausg. Galley, Michael Shipbreaking: hazards and liabilities
    RVK:
    RVK:
    Keywords: System safety ; Law ; Law ; System safety ; Law ; System safety ; Schifffahrt ; Verschrottung
    Abstract: Most of the world’s redundant ships are scrapped on the beaches of the Indian sub-continent, largely by hand. As well as cargo residues and wastes, ships contain high levels of hazardous materials that are released into the surrounding ecology when scrapped. The scrapping process is labour-intensive and largely manual; injuries and death are commonplace. Shipbreaking was a relatively obscure industry until the late 1990s. In just 12 years, action by environmental NGOs has led to the ratification of an international treaty targeting the extensive harm to human and environmental health arising from this heavy, polluting industry; it has also produced important case law. Attempts to regulate the industry via the Basel Convention have resulted in a strong polarization of opinion as to its applicability, and various international guidelines have also failed because of their voluntary nature. The adoption of the Hong Kong Convention in 2009 was a serious attempt to introduce international controls to this industry
    Description / Table of Contents: 1. Industry Development and the Process of Disposal2. The Role and Application of International Law -- 3. Legislation -- 4. Ship Registration, Owner Anonymity and Sub-Standard Shipping -- 5. Case Studies and Legal Judgements -- 6 The Hong Kong Convention 2009 -- 7. Other Proposals -- 8. Conclusions.
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  • 18
    ISBN: 9783319089065
    Language: English
    Pages: Online-Ressource (XIII, 127 p, online resource)
    Series Statement: SpringerBriefs in Law
    Series Statement: SpringerLink
    Series Statement: Bücher
    Parallel Title: Druckausg. Ferretti, Federico EU Competition Law, the consumer interest and data protection
    RVK:
    Keywords: Management information systems ; Law ; Law ; Management information systems ; Europäische Union ; Wettbewerbsrecht ; Verbraucherschutz ; Datenschutz
    Abstract: The legitimacy or illegitimacy of information exchanges between competitors remains a topical debate with regard to EU competition law and policy. This book reexamines the issue in the retail financial services sector, focusing on the peculiar problems that it poses for EU market integration, consumer policy and protection and the intersection with fundamental rights. It analyzes and reflects on the relevant case law and guidelines offered by the corresponding European authorities, providing a critique of the current approach and advancing the proposition that information markets themselves need attention, in addition to the markets that they serve. The book also advances new perspectives on cases in which consumers’ personal information is involved in the exchange, recognizing the inevitable interaction between EU competition law, the interests and protection of consumers and personal data protection. It suggests that the status quo under competition law is unsatisfactorily short sighted and that the EU should take a holistic approach (including information markets) to the analysis of competition law, reflecting consumer protection and fundamental rights aspects in the assessment
    Description / Table of Contents: IntroductionInformation exchanges among competitors in EU retail financial markets -- Information exchanges under EU competition law -- The integration of EU retail financial markets and competition law in information markets -- Competition, the consumer interest, and data protection -- Conclusions: Policy and legal myopia?.
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  • 19
    Online Resource
    Online Resource
    Cham : Springer International Publishing
    ISBN: 9783319057200
    Language: English
    Pages: Online-Ressource (XVII, 144 p. 12 illus, online resource)
    Series Statement: Law, Governance and Technology Series 17
    Series Statement: SpringerLink
    Series Statement: Bücher
    Parallel Title: Druckausg. Protection of information and the right to privacy
    RVK:
    Keywords: Technology Philosophy ; Computer science ; Law ; Law ; Technology Philosophy ; Computer science ; Datenschutz ; Privatheit
    Abstract: This book presents the latest research on the challenges and solutions affecting the equilibrium between freedom of speech, freedom of information, information security, and the right to informational privacy. Given the complexity of the topics addressed, the book shows how old legal and ethical frameworks may need to be not only updated, but also supplemented and complemented by new conceptual solutions. Neither a conservative attitude (“more of the same”) nor a revolutionary zeal (“never seen before”) is likely to lead to satisfactory solutions. Instead, more reflection and better conceptual design are needed, not least to harmonise different perspectives and legal frameworks internationally. The focus of the book is on how we may reconcile high levels of information security with robust degrees of informational privacy, also in connection with recent challenges presented by phenomena such as “big data” and security scandals, as well as new legislation initiatives, such as those concerning “the right to be forgotten” and the use of personal data in biomedical research. The book seeks to offer analyses and solutions of the new tensions, in order to build a fair, shareable, and sustainable balance in this vital area of human interactions
    Description / Table of Contents: Preface; Luciano Floridi.- Biographies.- The right to be forgotten: dynamics of privacy and publicity; Giovanni Sartor.- Legal memories and the right to be forgotten; Ugo Pagallo and Massimo DuranteLocation Data, Purpose Binding and Contextual Integrity: What’s the Message?; Mireille Hildebrandt.- With Great Power Comes Great Responsibility: Proposed Principles of Digital Due Process for ICT Companies; Dawn Nunziato.- The Political Economy of Data: EU Privacy Regulation and the International Redistribution of Its Costs; Hosuk Lee-Makiyama.- The Rise of the MASs; Luciano Floridi -- An Ethical Framework for Information Warfare; Mariarosaria Taddeo -- Index.
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  • 20
    ISBN: 9783319055855
    Language: English
    Pages: Online-Ressource (XII, 367 p, online resource)
    Series Statement: Ius Gentium: Comparative Perspectives on Law and Justice 38
    Series Statement: SpringerLink
    Series Statement: Bücher
    Parallel Title: Druckausg. The legal doctrines of the rule of law and the Legal State (Rechtsstaat)
    RVK:
    Keywords: Philosophy of law ; Law ; Law ; Philosophy of law ; Aufsatzsammlung ; Rechtsstaat ; Rechtsphilosophie ; Rechtsstaatsprinzip
    Abstract: This book explores the development of both the civil law conception of the Legal State and the common law conception of the Rule of Law. It examines the philosophical and historical background of both concepts, as well as the problem of the interrelation between the two doctrines. The book brings together twenty-five leading scholars from around the world and provides both general and specific jurisdictional perspectives of the issue in both contemporary and historical settings. The Rule of Law is a legal doctrine the meaning of which can only be fully appreciated in the context of both the common law and the European civil law tradition of the Legal State (Rechtsstaat). The Rule of Law and the Legal State are fundamental safeguards of human dignity and of the legitimacy of the state and the authority of state prescriptions
    Description / Table of Contents: Acknowledgements; Introduction ; Contents; Part I: General Perspectives on Rule of Law and the Legal State; Chapter 1: What Is the Rule of Law and Why Is It So Important?; 1.1 Introduction; 1.2 What the Rule of Law Is; 1.3 What the Rule of Law Requires of Us; 1.4 Where the Rule of Law Comes From; 1.5 Why the Rule of Law Is So Valuable; 1.6 How to Secure the Rule of Law; 1.7 Some Practical Requirements; 1.8 Exceptions to the Rule of Law; 1.9 Conclusion; Chapter 2: On the Foundations of the Rule of Law and the Principle of the Legal State/Rechtsstaat; 2.1 Introduction; 2.2 The Form of Law
    Description / Table of Contents: 2.2.1 What Do Politics, Administrative Decisions and Law Have in Common?2.2.2 What Is the Aim of Politics, Administrative Decisions and Law?; 2.2.3 What Is the Necessary Aim of Politics?; 2.2.4 What Is Then the Necessary Aim of Law?; 2.2.5 What Distinguishes Law from Other Social Facts?; 2.3 The Ethical Grounding of the Rule of Law; 2.4 The Core in Which the Rule of Law and the Legal State/Rechtsstaat Coincide; 2.5 Concrete Applications in Which the Rule of Law and the Principle of the Legal State Divide
    Description / Table of Contents: Chapter 3: Philosophical Foundations of the Principle of the Legal State (Rechtsstaat) and the Rule of Law3.1 The Common Goal of the Rule of Law and the Principle of the Legal State; 3.1.1 Mutual Influences; 3.1.2 Conceptions of the Opposition of the Rule of Law and the Principle of the Legal State in the Positivistic School of Public Law; 3.2 The Foundation of the Rule of Law and the Legal State in Freedom; 3.2.1 The Form of Law; 3.2.2 Freedom and Law; 3.3 Legal Freedom, the Rule of Law and the Principle of the Legal State; Chapter 4: Rule of Law (and Rechtsstaat); 4.1 Law and State
    Description / Table of Contents: 4.2 Arbitrary Power: Uncontrolled or Unruly4.3 Thin or Thick; 4.4 Anatomy or Teleology; 4.5 Legal or Socio-legal; References; Chapter 5: The Rule of Law and Legal State Doctrines as a Methodology of the Philosophy of Law; 5.1 Some Theoretical Issues; 5.2 Practical Issues; 5.3 Conclusion; Chapter 6: Applying the Rule of Law to Contexts Beyond the State; 6.1 The Rule of Law Paradigm; 6.2 Extending the Rule of Law to Non-state Legal Structures; 6.2.1 Discourses in Constitutional Law: Rule of Law as a Constitutional Principle
    Description / Table of Contents: 6.2.2 Development Policy Discourses: The Rule of Law as a Model and Yardstick6.2.3 Global Governance Discourse: The Rule of Law as a Building Block of Global Governance; 6.2.4 Summary; 6.3 The Rule of Law as a Global Yardstick, Even and Especially in Contexts Beyond the State; 6.3.1 The Growing Significance of the Rule of Law in Discussions on the Legitimation of Governance Beyond the Nation-State; 6.3.2 Rule of Law Principles as "Second-Order Rules"; 6.3.3 Rules for Rule-Making: The Example of Non-state Standard-Setting; 6.3.4 Norm-Setting in Place of the State: Filling the Regulatory Gap
    Description / Table of Contents: 6.4 Conclusion
    Description / Table of Contents: Special Thank YouAcknowledgements -- Introduction; James R. Silkenat, James E. Hickey, Jr. and Peter Barenboim -- Part One - General Perspectives On Rule Of Law And The Legal State -- Chapter 1. What is the Rule of Law and why is it so important; Mortimer Sellers -- Chapter 2. On the Foundations of the Rule of Law and the Principle of the Legal State/Rechtsstaat; Dietmar von der Pfordten -- Chapter 3. Philosophical Foundations of the Principle of the Legal State (Rechtsstaat) and the Rule of Law; Stephan Kirste -- Chapter 4. Rule of Law (and Rechtsstaat); Martin Krygier -- Chapter 5. The Rule of Law and Legal State Doctrines as a Methodology of the Philosophy of Law; Demitriy Dedov -- Chapter 6. Applying the Rule of Law to Contexts Beyond the State; Matthias Kötter and Gunnar Folke Schuppert -- Chapter 7. The Rule of Law as a Global Norm for Constitutionalism; Francois Venter -- Chapter 8. The Ill-fated Union: Constitutional Entrenchment of Rights and the Will Theory from Rousseau to Waldron; Aniceto Masferrer and Anna Taitslin -- Chapter 9. The Measure of Law: The Non-instrumental Legal Side from the State to the Global Setting (and from Hamdan to Al Jedda); Gianluigi Palombella -- Chapter 10. Rule of Law, Legal State and Other International Legal Doctrines: Linguistic Aspects of their Convergence and Differentiation; Yuri A. Sharandin and Dmitry V. Kravchenko -- Part Two - Specific Perspectives on the Rule of Law and the Legal State -- Chapter 11. Freedom, Equality, Legality; T R S Allan -- Chapter 12. The Rechtsstaat-Principle in Germany: The Development from the Beginning Until Now; Paul Tiedemann -- Chapter 13. The German Rechtsstaat in a Comparative Perspective; Rainer Grote -- Chapter 14. The Russian Judicial Doctrine of the Rule of Law: Twenty Years After; ­­Gadis Gadzhiyev -- Chapter 15. The Law is a Causeway: Metaphor and the Rule of Law in Russia; Jeffrey Kahn -- Chapter 16. American Constitutional Analysis and a Substantive Understanding of the Rule of Law; Robin Charlow -- Chapter 17. Building a Government of Laws: Adams and Jefferson 1776-1779; James Maxeiner -- Chapter 18. Rule of Law v. Legal State: Where Have We Come from, Where are We Going To?; Nadia E. Nedzel -- Chapter 19. The Rule of Law in the Middle East; Hossein Esmaeili.- Chapter20. Waiting for the Rule of Law in Brazil: A Meta-Legal Analysis of the Insufficient Realization of the Rule of Law in Brazil; Augusto Zimmerman.-Chapter 21. The Rule of Law and the United Nations; Edric Selous -- Giovanni Bassu -- Editors -- Contributors.
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  • 21
    ISBN: 9783319004495
    Language: English
    Pages: Online-Ressource (XX, 150 p. 7 illus., 6 illus. in color, online resource)
    Series Statement: SpringerLink
    Series Statement: Bücher
    Parallel Title: Druckausg. Oestreicher, Andreas, 1956 - Taxation of income from domestic and cross-border collective investment
    RVK:
    RVK:
    Keywords: Investmentfonds ; Anlageverhalten ; Kapitalertragsteuer ; Steuerbelastung ; Welt ; Public finance ; Law ; Law ; Public finance ; Kapitalanlage ; Steuer ; Vergleich
    Abstract: The Fund Reporting Cloud® has made tax reporting less complex, but comparing the effective tax treatment of investment funds and their investors in an international environment is still an ambitious task. Against this background, this study examines the tax consequences at fund, asset, and investor level. In geographical terms our comparison covers eleven European countries, the USA, and Japan. Our analysis of the relevant tax provisions, which is of a primarily qualitative nature, is complemented by a quantitative comparison of the tax burden for a model investor investing assets nationally in the form of a collective investment. It will be of interest both for investors seeking tax advantages and for governments to check whether there is a need for tax reforms. It also ties in perfectly with the current evaluations at OECD level in the context of TRACE
    Description / Table of Contents: IntroductionAnalysis -- Country summaries.
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