Leading scholars provide a fresh theoretical look at the reasons why many legal development projects fail and explore in rich empirical detail how different societies interpret global legal reforms and the implications of this for development aid.
ÔA fascinating collection of essays commenting on and developing FrankenbergÕs IKEA theory of legal transfer. With valuable theoretical analyses, comparative studies, attention to gender issues, post-colonial contexts, imposed law and legal history, this book is essential reading for anyone thinking about the circulation of legal models especially, but not only, in the area of constitutional law.Õ Ð David Nelken, University of Cardiff, UK ÔFrankenbergÕs work gives a new insight of what comparative law can be in the context of globalization, representing an outstanding achievement. His theory of ÒtransferÓ supersedes the metaphors of mainstream scholarship, displaying that constitutions are not mere ÒcommoditiesÓ or items to be assembled. The real matter is rather, which ÒmeaningsÓ are generated through transfer. In this way, beyond any usual flat version, we may perceive that any Òconstitutional relocationÓ exhibits a reappraisal of the whole world we live in.Õ Ð Pier Giueseppe Monateri, University of Turin, Italy Constitutional orders and legal regimes are established and changed through the importing and exporting of ideas and ideologies, norms, institutions and arguments. The contributions in this book discuss this assumption and address theoretical questions, methodological problems and political projects connected with the transfer of constitutions and law. Some of the chapters focus on the pathways, risks and side-effects of legal-constitutional transfers in specific situations, such as postcolonial societies and occupied territories. Others follow law beyond the official arenas into systems of legal pluralism, while others analyze how experimentalism generates hybrid constitutional orders. This interdisciplinary, multi-jurisdictional study will appeal to researchers, academics and advanced students in the fields of comparative constitutional law, comparative law and legal theory.
The arm's length principle serves as the domestic and international standard to evaluate transfer prices between members of multinational enterprises for tax purposes. The OECD has adopted the arm's length principle in Article 9 of its Model Income Tax Convention in order to ensure that transfer prices between members of multinational enterprises correspond to those that would have been agreed between independent enterprises under comparable circumstances. The arm's length principle provides the legal framework for governments to have their fair share of taxes, and for enterprises to avoid double taxation on their profits. This timely book contains a comparative analysis of the legal basis for the arm's length principle and the contents of the arm's length rules in US tax law as well as in the OECD Model Tax Convention and Transfer Pricing Guidelines. It includes a thorough review of international case law on transfer pricing from the United States, Canada, Australia, United Kingdom, Germany, France, the Netherlands, Denmark, Sweden, and Norway. The book ends with an analysis of the issues associated with the application of the arm's length principle for multinational enterprises in a global economy.
Value added tax (VAT) is often considered the most important development in tax of the past century. Although generally successful – it can account for a large proportion of state revenue – it has spawned its own set of complex problems that require a corresponding set of legal skills to resolve. This book, by systematically drawing out the rules from a thorough analysis of the VAT Directive and as good as every VAT case ever decided by the Court of Justice of the European Union (CJEU) (850 in all), is the ideal day-to-day guide to European VAT law. The rules – and their applications – for such VAT matters as the following are clearly described with examples: distinction between supplies of goods and services for VAT purposes; bundled supplies; intra-Community acquisitions; when tax liability starts and ends; place of supply rules and their exceptions; exemptions in the real estate, finance, and insurance sectors; import and export exemptions; right to deduct VAT; abuse of rights; the problem of incorrect invoices; refund of VAT; and special schemes. An extensive keyword register facilitates navigating the book. Developed from the author’s daily practice as a tax counsel, this book will be of immeasurable value to tax consultants, lawyers, in-house counsel, tax authority officials, and taxation academics, not only in Europe but beyond.
This title was first published in 2003. This volume contains essays by prominent commentators on topics in commercial law. It addresses the increasing harmonization of international commercial law and the essays demonstrate different methodologies used in analysing commercial law, such as economic and jurisprudential approaches.
In an unresolved ongoing debate, the Court of Justice of the European Union (CJEU) is often included among the institutional actors responsible for the declining condition of labour law in Europe. Has its case law been more protective of employers’ interests than of workers’ rights? This innovative book greatly enhances the discussion by bringing to light the judicial lawmaking logic, other than those pertaining to the balancing of social and business values, that drive the CJEU’s reasoning in its interpretation of the labour law provisions enshrined in the European Union (EU) law, with particular attention to the directive on transfer of undertakings. Addressing fundamental issues – such as uneven bargaining power, labour as a commodity, coexistence of workers’ rights and the market economy – in the context of judicial lawmaking, the author clearly defines the tensions at work: What normative models underlie the approaches of EU institutional policymakers with respect to labour law? Does the CJEU have its own vision of the socioeconomic model to which the Union should adhere? How does the CJEU’s interpretative approach stand in relation to the transformation processes that regulators impose on labour law? Is the CJEU particularly attentive to the preferences expressed by national governments, especially those from the most politically influential states, or rather reflect the political pressure of the European Commission? What is the role of trans-judicial dynamics in shaping the CJEU’s reasoning in labour law cases? The study is extraordinarily thorough, drawing on a wide range of policy documents, scholarly and doctrinal research, and the entire body of the CJEU’s case law on transfer of undertakings. The legal arguments that the CJEU has developed over the years are mapped and classified according to their affinity with the labour law functions that underlie them. With its comprehensive assessment of the normative implications of EU policymaking in the labour and social domains, its thorough exploration of the CJEU’s judicial lawmaking dynamics, and its extensive empirical legal analysis of the CJEU’s case law on transfer of undertakings, the book has no peers in revealing the forces that guide the CJEU’s decisions in the realm of labour law. Of particular value to scholars and researchers interested in EU social policies and constitutional law, the book will also prove of immeasurable value to labour law practitioners aiming to use the case law of the CJEU, as well as to in-house counsel, industrial relation specialists, and trade unionists.
Despite the fact that the case-law of the European Court of Justice on employment related issues has become increasingly erratic of late,there is no denying the centrality of the Court's role in the development of EC employment law. Though concentration on the work of the Court of Justice may no longer be in vogue, this book examines its contribution in the employment law field in its political and economic context, as well as with reference to the juridical structures within which the Community's judicial arm is obliged to operate. The objective is not simply to critique the employment jurisprudence of the Court but also to examine the procedural, operational and structural context in which the Court of Justice is obliged to work and to reflect on how this context may affect the jurisprudential outcome. The book focuses, in particular, on the shortcomings of the preliminary reference procedure. When the Court of Justice hands down decisions in the employment law field, Article 234 EC dictates a particular type of judicial dialogue between it and the national referring courts. It is contended that the dual dispute resolution/public interest nature of the Court's role in the preliminary reference procedure goes some way to explaining why its answers are often regarded as unsatisfactory from the perspective of the referring court and “users” of EC law generally. The book further outlines the developing Community policy on employment and reflects on the effect which this nascent policy may have on the balancing exercises which the Court is inevitably called upon to perform in a variety of social policy contexts. Finally, part two of the book examines specific substantive areas of EC employment law. The policy considerations at play in the case-law of the Court are discussed in detail, as is the coherence of this case-law with the Community's political stance on employment.