Introducing one of the central topics and concerns of jurisprudence – the authorisation and authority of law - Jurisdictionaims to re-introduce and refresh jurisdictional thinking about law by addressing the ways that questions of jurisdiction still give shape to law and to legal thought. Questions of jurisdiction have been central to Western legal traditions, yet in contemporary accounts of law this is often hard to recognise. At its broadest, the question of jurisdiction engages with the fact that there is law, and with the power and authority to speak in the name of the law. Such questions encompass the authorisation and ordering of law as such, as well as determinations of authority and the administration of justice within a legal regime. Without an account of jurisdiction, this book argues, it would not be possible to articulate a position from which to speak, or speak about, the law. Jurisdiction thus examines the conceptual and institutional formation of contemporary jurisdictional techniques and procedures, and explore the ways in which the jurisdictional idiom of law remains central to a critical practice and understanding of law. Providing an original, and historically grounded, elaboration of the key themes of jurisdiction, this book offers students and scholars of law a way of thinking about the contemporary world as much in terms of law's technologies, techniques and procedures as with its ideas.
The distinguished international lawyer Michael Pryles, who launched a meteoric career as an arbitrator after many years of teaching and writing on conflicts of law and other topics, has made a mark on arbitral law and practice that is recognized worldwide. In this book, over forty prominent arbitrators and arbitration scholars offer insightful essays on the thorny matters of jurisdiction, admissibility and choice of law in arbitration – topics which have long interested Professor Pryles and are of wide interest. Among the specific issues and topics examined are the following: • res judicata; • investment arbitration; • free trade agreements; • party autonomy; • application of provisional measures; • issue estoppel; • evidentiary inferences; • interim measures; • emergency and default proceedings; • the intersection of financing and jurisdiction; • consolidation of cases; and • non-contractual claims. Remarkable for its roster of highly distinguished contributors, this book is the only in-depth treatment of its subject. By turns thought-provoking and practical, it is bound to appeal to and be put to use by arbitrators and other lawyers who handle international cases. It will also prove of great value to global law firms and companies doing transnational business.
Jurisdiction to Tax Corporate Income Pursuant to the Presumptive Benefit Principle intends to demonstrate that the profit shifting phenomenon (i.e., the ability of companies to book their profits in jurisdictions other than those that host their economic activities) is real, severe, undesirable, and above all, the natural consequence of both the preservation of three fundamental paradigms that have historically underlain corporate income taxes and their precise legal configuration. In view of this, the book submits a number of proposals in relation to the aforementioned paradigms and in the light of the suggested “presumptive benefit principle” so as to counteract profit shifting risks and thus attain a more equitable allocation of taxing rights among States. This PhD thesis obtained the prestigious European Academic Tax Thesis Award 2018 granted by the European Commission and the European Association of Tax Law Professors. What’s in this book: This book provides a disruptive discourse on tax sovereignty in the field of corporate income taxation that endeavors to escape from long-standing tax policy tendencies and prejudices while considering the challenges posed by a globalized (and increasingly digitalized) economy. In particular, the book offers an innovative perspective on certain deep-rooted paradigms historically underlying corporate income taxation: tax treatment of related parties within a corporate group along with the arm’s-length standard; corporate tax residence standards; and definition of source for corporate income tax purposes, with a particular emphasis on the permanent establishment concept. The book explores their respective origins, supposed tax policy rationales, structural problems and interactions; ultimately showing how the way tax jurisdiction is currently defined through them inherently tends to trigger profit shifting outcomes. In view of the conclusions of the study, the author suggests the use of a new version of the traditional benefit principle (the “presumptive benefit principle”) that would contribute to address the profit shifting phenomenon while serving as a practical guideline to achieve a more equitable allocation of taxing rights among jurisdictions. Finally, the book submits a number of proposals inspired by the aforementioned guideline that aspire to strike a balance between equity, effectiveness and technical feasibility. They include a new corporate tax residence test and, most notably, a proposal on a new remote-sales permanent establishment. How this will help you: With its case study (based on the Apple group) empirically demonstrating the existence of the profit shifting phenomenon, its clearly documented exposure of the reasons why traditional corporate income tax regimes systematically give rise to these outcomes, its new tax policy guideline and its proposals for reform, this book makes a significant contribution to current tax policy discussions concerning corporate income taxation in cross-border scenarios. It will be warmly welcomed by all concerned—policymakers, scholars, practitioners—with the greatest tax policy challenges that corporate income taxation is facing in the contemporary world.
This wide-ranging, geographically ambitious book tells the story of the Arab diaspora within the context of British and Dutch colonialism, unpacking the community's ambiguous embrace of European colonial authority in Southeast Asia. In Fluid Jurisdictions, Nurfadzilah Yahaya looks at colonial legal infrastructure and discusses how it impacted, and was impacted by, Islam and ethnicity. But more important, she follows the actors who used this framework to advance their particular interests. Yahaya explains why Arab minorities in the region helped to fuel the entrenchment of European colonial legalities: their itinerant lives made institutional records necessary. Securely stored in centralized repositories, such records could be presented as evidence in legal disputes. To ensure accountability down the line, Arab merchants valued notarial attestation land deeds, inheritance papers, and marriage certificates by recognized state officials. Colonial subjects continually played one jurisdiction against another, sometimes preferring that colonial legal authorities administer Islamic law—even against fellow Muslims. Fluid Jurisdictions draws on lively material from multiple international archives to demonstrate the interplay between colonial projections of order and their realities, Arab navigation of legally plural systems in Southeast Asia and beyond, and the fraught and deeply human struggles that played out between family, religious, contract, and commercial legal orders.
The Limits of Maritime Jurisdiction, edited by Clive Schofield, Seokwoo Lee, and Moon-Sang Kwon, comprises 36 chapters by leading oceans scholars and practitioners devoted to both the definition of maritime limits and boundaries spatially and the limits of jurisdictional rights within claimed maritime zones. Contributions address conflicting maritime claims and boundary disputes, access to valuable marine resources, protecting the marine environment, maritime security and combating piracy, concerns over expanding activities and jurisdiction in Polar waters and the impact of climate change on the oceans, including the potential impact of sea level rise on the scope of claims to maritime zones. The volume therefore offers critical analysis on a range of important and frequently increasingly pressing contemporary law of the sea issues.
Designed for students in advanced courses and newly revised, this book explains the leading principles of federal jurisdiction. It includes such landmarks as Marbury v. Madison and Bivens v. Six Unknown Named Agents and the rules that govern original and appellate jurisdiction, justiciability and abstention, federal habeas corpus, and sovereign immunity. It discusses the enemy combatant cases, culminating in Boumediene, and recent Supreme Court decisions on such diverse issues as the Antiterrorism and Effective Death Penalty Act, federal ingredient jurisdiction, complete preemption removal, and supplemental jurisdiction. Perhaps most important, the book provides students with a sense of the argumentative possibilities available to lawyers and jurists working within the federal courts' tradition.
Jurisdiction is a fundamental concept in law, as it provides the link between a government, its territory, and its people. Data travels through the internet without concern for any borders. This book argues how and why the concept of jurisdiction needs to be adapted across public and private areas - from criminal to commercial law.
This fully updated second edition of Jurisdiction in International Law examines the international law of jurisdiction, focusing on the areas of law where jurisdiction is most contentious: criminal, antitrust, securities, discovery, and international humanitarian and human rights law. Since F.A. Mann's work in the 1980s, no analytical overview has been attempted of this crucial topic in international law: prescribing the admissible geographical reach of a State's laws. This new edition includes new material on personal jurisdiction in the U.S., extraterritorial applications of human rights treaties, discussions on cyberspace, the Morrison case. Jurisdiction in International Law has been updated covering developments in sanction and tax laws, and includes further exploration on transnational tort litigation and universal civil jurisdiction. The need for such an overview has grown more pressing in recent years as the traditional framework of the law of jurisdiction, grounded in the principles of sovereignty and territoriality, has been undermined by piecemeal developments. Antitrust jurisdiction is heading in new directions, influenced by law and economics approaches; new EC rules are reshaping jurisdiction in securities law; the U.S. is arguably overreaching in the field of corporate governance law; and the universality principle has gained ground in European criminal law and U.S. tort law. Such developments have given rise to conflicts over competency that struggle to be resolved within traditional jurisdiction theory. This study proposes an innovative approach that departs from the classical solutions and advocates a general principle of international subsidiary jurisdiction. Under the new proposed rule, States would be entitled, and at times even obliged, to exercise subsidiary jurisdiction over internationally relevant situations in the interest of the international community if the State having primary jurisdiction fails to assume its responsibility.
