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Justifying Taxes offers readers some of the elements of ademocratic tax law, considered within its political and philosophicalcontext in order to determine the extent of legitimate taxobligations. The objective is to revisit some of the issues in thedogmatics of tax law from the viewpoint of a critical citizen, alwaysready to ask questions about the justification underlying herobligations, and especially about her paramount burden, viz.,the payment of certain amounts of money. Within this purview, specialattention is paid to the general principles of taxation.
The argument is complemented by a detailed reconstruction ofconstitutional reasoning in tax matters, close attention being paid tothe jurisprudence of the Spanish Tribunal Constitucional.
Readership: Legal scholars, political scientists andphilosophers. Especially recommended to graduate and undergraduatestudents of Tax Law, Constitutional Law, Jurisprudence, Philosophy ofLaw and Political Theory.
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Euthanasia, Ethics and the Law argues that the law governing the ending of life in England and Wales is unclear, confused and often contradictory. The book shows that the rules are in competition because the ethical principles underlying the rules are also diverse and conflicting.

In mounting his case Richard Huxtable considers some familiar and topical debates, including assisted suicide and voluntary euthanasia, examining such situations as the Dianne Pretty litigation and Lord Joffe's Assisted Dying for the Terminally Ill Bill. The book also enters some important, but less well-charted areas, looking at the advent of 'death tourism' and the real status of involuntary and passive euthanasia in English law, in addition to clarifying the confusion that surrounds the use of powerful painkillers like morphine. Dealing with both legal and ethical issues, the text concludes that the time has come to more openly adopt a compromise position - one that more honestly recognises and accommodates the competing values, whilst also restoring a measure of coherence to the law.

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Guides you effortlessly through the maze of federal & state statutory investment adviser regulations...Steer clear of SEC problems with this easy-to-use guide to the laws and regulations governing investment advisers. Investment Adviser Regulation explains in clear, understandable language the regulation of investment advisers, offering complete guidance on the federal and state laws governing adviser conduct with particular attention to the Investment Advisers Act, the Investment Company Act, and the Employee Retirement Income Security Act (ERISA). In addition to a clear explanation of the law, Investment Adviser Regulation provides in-depth analysis of complex status questions that determine crucial registration, disclosure and liability issues; a detailed explanation of Form ADV; potential conflicts of interest; relevant SEC releases and no-action letters; and much more ... Read more

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This volume provides an in-depth analysis of the relationship between intellectual property rights (including patents, trade marks, copyright, and designs) and the law of the European Union. It examines the conflict between intellectual property rights (exclusive rights limited normally to the territory of a single Member State) and the principle of free movement of goods and services in the internal market. The various tests and theories propounded by the European Court of Justice in attempting to resolve that conflict are explained from a critical standpoint. The ramifications of the exhaustion-of-rights principle are explored and chapters of this volume are devoted to trade marks, patents, and copyright. Finally, the volume examines the limitations on the exercise of intellectual property rights as a result of EC competition law.

Volume 2 will cover EU legislation which has harmonized intellectual property law and created unitary intellectual property rights such a the Community trade mark. ... Read more

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Today the idea of natural law as the basic ingredient in moral, legal, andpolitical thought presents a challenge not faced for almost two hundred years.On the surface, there would appear to be little room in the contemporaryworld for a widespread belief in natural law. The basic philosophies of theopposition-the rationalism of the philosophes, the utilitarianism of Bentham,the materialism of Marx-appear to have made prior philosophies irrelevant. Yetthese newer philosophies themselves have been overtaken by disillusionmentborn of confl icts between "might" and "right." Many thoughtful people whowere loyal to secular belief have become dissatisfi ed with the lack of normative principles and have turned once more to natural law. This fi rst book-length study of Edmund Burke and his philosophy, originally published in 1958,explores this intellectual giant's relationship to, and belief in, the naturallaw. ... Read more

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Arbitrations involving more than two parties and complex multicontractual issues represent more than one third of international arbitration cases, and this proportion increases every year. The difficult and specific issues raised by such arbitrations have been the object of abundant case law, derived from both arbitral tribunals and national courts, as well as doctrinal writings.

This thorough and up-to-date guide to this area of practice the first and only such guide available provides a comprehensive analysis of all the issues arising from multiparty-multicontract arbitrations, including those involving States and groups of companies. The numerous factors and problems analysed in depth include the following:

theories on the basis of which courts and arbitral tribunals determine who are parties to the arbitration clause;
whether an arbitration clause may be extended to non-signatories;
to what extent one can bring to a single arbitration proceeding the various parties who have participated in a single economic transaction through several contracts;
whether a respondent can join other defendants to the arbitration, be they privy to the arbitration agreement or third parties;
whether a party to a complex contractual structure can intervene voluntarily in the proceedings;
under what conditions separate arbitration proceedings may be consolidated;
how and to what extent one can overcome the inconveniences that arise from having several parallel proceedings;
appointment of arbitrators when the various parties to the dispute have divergent interests;
res judicata, and in particular whether an arbitral tribunal should take into consideration an arbitral award rendered in a connected arbitration arising from the same project; and,
enforcement of multiparty-multicontract awards.

The author proposes concrete solutions to these problems, and also offers the first analysis of the special issues raised by the latest development in international arbitration, class actions.

Features of particular value to the practitioner include in-depth analysis of more than a hundred and twenty ad hoc and institutional awards rendered under the auspices of the ICC and other institutions; analysis of relevant national case law based on nearly 200 court decisions from the United States, France, Switzerland, England, Australia, Canada, Belgium and other countries; and appendices specifying multiparty-multicontract arbitration clauses, provisions of international conventions, national legislations and institutional rules, and institutional rues on class arbitrations.

Corporate counsel, international arbitrators, and lawyers having to deal with multiparty-multicontract disputes will find this book of immeasurable value in their day-to-day work, law professors and students of dispute resolution have here a unique consideration of an increasingly salient aspect of current international practice. ... Read more

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During the last decades, legal theory has focused almost completely on norms, rules and arguments as the constitutive elements of law. Concepts were mostly neglected. The contributions to this volume try to remedy this neglect by elucidating the role concepts play in law from different perspectives. A main aim of this volume is to initiate a debate about concepts in law. Åke Frändberg gives an overview of the many different uses of concepts in law and shows amongst others that concepts in the law should not be confused with the role of concepts in descriptions of the law. Dietmar von der Pfordten criticizes the restriction to norms as parts of the law in contemporary legal theory by questioning what concepts are and what their function is, both in general and in legal conceptual schemes. Giovanni Sartor assumes the inferential analysis of meaning proposed by Alf Ross in his ground breaking paper Tû-tû and addresses the question how possession of a concept, including the rules defining it, is possible without endorsing these rules. Jaap Hage argues that 1. legal status words such as 'owner' have a meaning because they denote things or relations in institutional reality, 2. the meaning of these words consists in this denotation relation, 3. knowledge of this meaning presupposes knowledge of the rules governing these words. Torben Spaak contributes to this volume with an exemplary analysis of one of the most central concepts of the law, namely that of a legal power. Lorenz Kähler discusses the role of concepts in determining the scope of application of legal rules and raises from this perspective the question to what extent legal concept formation can be arbitrary. Ralf Poscher argues that as soon as a concept is used in stating the law, the precise scope of application of this concept has become a legal matter. This means that the use of ‘moral’ concepts in the law does not automatically lead to a moral import into the law. Dennis Patterson holds that Hart’s concept of law can be understood as a so-called ‘practice theory’ and provides an overview of such a theory.

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Fredrik Svenaeus' book is a delight to read. Not only does heexhibit keen understanding of a wide range of topics and figures inboth medicine and philosophy, but he manages to bring them together inan innovative manner that convincingly demonstrates how deeply thesetwo significant fields can be and, in the end, must be mutuallyenlightening. Medicine, Svenaeus suggests, reveals deep but rarelyexplicit themes whose proper comprehension invites a carefulphenomenological and hermeneutical explication. Certain philosophicalapproaches, on the other hand - specifically, Heidegger'sphenomenology and Gadamer's hermeneutics - are shown to have ahitherto unrealized potential for making sense of those themes longburied within Western medicine.
Richard M. Zaner, Ann Geddes Stahlman Professor of MedicalEthics, Vanderbilt University ... Read more

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While the IRS has taken several steps over the past decade to be kinder and gentler to taxpayers, the agency still has plenty of bite when an individual fails to comply with any number of rules. PLI s Internal Revenue Service Practice & Procedure Deskbook fortifies your ability to protect and advance clients interests in their often-complicated dealings with the still worrisome IRS. Written by a tax expert and former IRS examiner who knows how the agency thinks and works, the Deskbook shows you all the steps that help you to favorably resolve IRS audits; draft opinion letters and other key documents; successfully litigate tax disputes; neutralize the IRS s summons power; effectively appeal IRS decisions; reach positive settlement decisions; and defeat burdensome IRS information demands. The Deskbook also keeps you mindful of the agency s aggressive enforcement activity, including its continuing crackdowns on fraud, tax evasion, money laundering, and embezzlement. Updated at least once a year, Internal Revenue Service Practice & Procedure Deskbook is an indispensable resource for tax attorneys, estate planners, accountants, and auditors, and useful and accessible reading for individuals dealing with the IRS. Founded in 1933, Practising Law Institute is the nation s foremost provider of continuing legal education. PLI is a leading publisher of authoritative legal references and other information resources and offers more than 300 live and electronic programs nationally. ... Read more

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Reasonableness is at the centre of legal debate, both in academic circles and in practice. This unique reference work adopts an interdisciplinary perspective, merging jurisprudence, legal theory, political philosophy and the different branches of law. All aspects relating to reasonableness and law are addressed by the most prominent scholars in the field. In the first part of the book, the focus is on jurisprudential analyses of the concept of reasonableness and on its moral, political and constitutional implications. In the second part, reasonableness is examined in the different fields of law like Public, Private and International Law. Here in more detail the practical consequences of reasonableness are worked out, making this work of interest to practitioners as well as legal theorists.

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Tax law and fiscal policy are subjects close to the heart of the Single European Market, yet EC tax law is highly complex. This new edition examines in detail the rules and principles of Community law relating to taxation, and uncovers the links between policy and law-making, to provide a firm understanding of the principles of EC tax law. ... Read more

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The Criminal Justice Act 2003 re-wrote the hearsay evidence rule for the purpose of criminal proceedings, enacting the recommendations of the Law Commission together with some proposals from the Auld Review. Since the new provisions came into force a body of case-law has interpreted them and, in particular, given guidance as to how the new "inclusionary discretion" should be exercised. Following the style of his earlier book about the new law on bad character evidence, the central part of Professor Spencer's book on hearsay evidence consists of section-by-section commentary on the relevant provisions of the Act. The commentary is preceded by chapters on the history of the hearsay rule, and the requirements of Article 6(3)(d) of the European Convention on Human Rights. It is followed by an appendix containing the text of the statutory provisions and a selection of the leading cases. ... Read more

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This Major Reference series brings together a wide range of key international articles in law and legal theory. Many of these essays are not readily accessible, and their presentation in these volumes will provide a vital new resource for both research and teaching. Each volume is edited by leading international authorities who explain the significance and context of articles in an informative and complete introduction.

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AGC Contract Documents Handbook is a guidebook to the Associated General Contractors of America's many standard contract document forms.It examines the elements of various AGC standard form contract documents, including an examination of specific contract provisions and the theory underlying the language.

The standard contract document forms cover a variety of project delivery systems: design-bid-build, design-build, construction management, program management. The documents are unique in their creation by a joint effort of owners and contractors.

The standard contract document forms establish the relationships between the parties to the construction project: