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Ann-Kathrin Reinders

Die Vierundzwanzig Landrechte

Aspekte des mittelalterlichen friesischen Rechts und der altfriesischen Rechtssprache

There is always a dark side, and taxation in its international dimension is no less. Pecunia, being the cash, drives it more than philosophical principles like justice or solidarity. International taxpayers, whether individuals or corporations, do not feel the same obligations vis à vis the society where they temporarily live, work and produce their wealth as if they would feel if they were permanently integrated in a country. The reader of this textbook will be conducted within the technicalities of international taxation by way of an original perspective on philosophy, politics and economics (PPE) affording (i) who has the right to exercise the power to tax by examining the criteria to determine the jurisdiction to tax both in the worldwide and territorial system, (ii) how to exercise the power to tax, through tax return or withholding tax, (iii) what to tax among active and passive income within inbound and outbound taxation, (iv) how much to tax through the transfer pricing, (v) international taxation as part of international law, (vi) international tax treaties, and finally (vii) the BEPS projects that represent the very last evolution in the field. Scandals, leaks as a James Bond movie, aggressive tax planning techniques and related case law, involving high-net-worth individuals as well as multinational corporations, bring the reader to discover that each single State belonging to the international community acts as a chess player before the international tax chessboard observing as pieces its own economy, its own society, and balancing any tax policy decision with possible reactions of domestic taxpayers that could move away, those foreign taxpayers that could decide to move in, and possible retaliations from other States.
The ambition is to get the reader convinced that, as the Sicilian Tancredi Falconeri warns his uncle Don Fabrizio Corbera, Prince of Salina, in the masterpiece book "The Leopard" of Giuseppe Tomasi di Lampedusa, "everything must change because everything remains as it is", and only exploring what is behind the stage of international taxation clarifies how this important piece of social science really works.

There is always a dark side, and taxation in its international dimension is no less. Pecunia, being the cash, drives it more than philosophical principles like justice or solidarity. International taxpayers, whether individuals or corporations, do not feel the same obligations vis à vis the society where they temporarily live, work and produce their wealth as if they would feel if they were permanently integrated in a country. The reader of this textbook will be conducted within the technicalities of international taxation by way of an original perspective on philosophy, politics and economics (PPE) affording (i) who has the right to exercise the power to tax by examining the criteria to determine the jurisdiction to tax both in the worldwide and territorial system, (ii) how to exercise the power to tax, through tax return or withholding tax, (iii) what to tax among active and passive income within inbound and outbound taxation, (iv) how much to tax through the transfer pricing, (v) international taxation as part of international law, (vi) international tax treaties, and finally (vii) the BEPS projects that represent the very last evolution in the field. Scandals, leaks as a James Bond movie, aggressive tax planning techniques and related case law, involving high-net-worth individuals as well as multinational corporations, bring the reader to discover that each single State belonging to the international community acts as a chess player before the international tax chessboard observing as pieces its own economy, its own society, and balancing any tax policy decision with possible reactions of domestic taxpayers that could move away, those foreign taxpayers that could decide to move in, and possible retaliations from other States.
 
 The ambition is to get the reader convinced that, as the Sicilian Tancredi Falconeri warns his uncle Don Fabrizio Corbera, Prince of Salina, in the masterpiece book “The Leopard” of Giuseppe Tomasi di Lampedusa, “everything must change because everything remains as it is”, and only exploring what is behind the stage of international taxation clarifies how this important piece of social science really works.

Pecunia non olet

The Dark Side of International Tax Law

Modern Studies in Property Law

This collection is based on papers presented at the well-established Modern Studies in Property Law biennial conference. It contains cutting-edge research relating to property law broadly conceived, covering land law, equity and trusts, and the interaction between property law and the environment. Part 2 of Volume 13 in the Modern Studies in Property Law series examines a diverse range of topics in property law and uses a wide range of methodological approaches to reflect on a variety of current and emerging issues that have been overlooked, offering new analysis and insights that will be valuable for property lawyers, academics and students. The contributors are leading academics and practitioners from several common law jurisdictions, which expands the book's focus and enhances its value to the reader.

Doctrinal Problems for Modern Property Law

Modern Studies in Property Law, Volume 13, Part 2

Transforming Legal Histories

This book presents a fresh approach to the writing of legal history as an essentially textual enterprise. It argues that to write any history is to tell a story. In doing so, it appreciates the place, not just of context and contingency in the history of law, but also humanity.

Writing Ironic Legal Histories

Law, History, Text

Kurzkrimis

Inselmorde zwischen Sandburg und Strandkorb

Die juristische Methode und ihre Kritik können auf eine lange Geschichte zurückblicken. Einen Meilenstein bildet der sogenannte "Methodenstreit", der um die Frage kreist, was geschieht, wenn in der Rechtspraxis Urteile gefällt werden? Die Antwort lautet: Es entscheiden nicht nur Texte, sondern auch das Rechtsgefühl, da Juristen Menschen sind. Herausforderungen wie Künstliche Intelligenz verdeutlichen die Grenzen mechanistischer Ansätze, da KI keinen Leib hat, keine Gefühle kennt und ihre Entscheidungen oft undurchsichtig bleiben. Angesichts dieser Defizite wird die klassische Methode, soweit sie an den Erfordernissen von Transparenz, Kohärenz, menschlicher Erfahrung und juristischer Überzeugungskraft festhält, auch im Zeitalter der Digitalisierung eine Zukunft haben.

Zur Geschichte ihrer Kritik und den Aussichten auf eine Rehabilitation im 21. Jahrhundert

Juristische Methode

This collection is based on papers presented at the well-established Modern Studies in Property Law biennial conference. It contains cutting-edge research relating to property law broadly conceived, covering land law, equity and trusts, and the interaction between property law and the environment. Part 1 of Volume 13 in the Modern Studies in Property Law series examines a diverse range of topics in property law and uses a wide range of methodological approaches to reflect on a variety of current and emerging issues that have been overlooked, offering new analysis and insights that will be valuable for property lawyers, academics and students. The contributors are leading academics and practitioners from several common law jurisdictions, which expands the book's focus and enhances its value to the reader.

Use, Abandonment, and Protection of Land

Modern Studies in Property Law, Volume 13, Part 1

What could the critically labelled 'crown jurist of the Third Reich' and a 16th-century Dominican friar at Salamanca University--long revered as the founding father of international law during the age of discovery--possibly share? This pioneering multi-author volume is the first to examine the Vitoria-Schmitt nexus in the history and theory of international law, bringing together two classic thinkers whose radically different yet profoundly influential ideas continue to shape international law and political thought well into the 21st century. Contributors are: Paolo Amorosa, André Azevedo Alves, Joseph W. Bendersky, José María Beneyto, Ignacio de la Rasilla, Lauren Benton, Leonor Durão Barroso, Maximiliano Hernández Marcos, Ryan Martinez Mitchell, David Pan, Daniel R. Quiroga-Villamarín, Juan Pablo Scarfi, Ville Suurone, Christopher Rossi, David Roth-Isigkeit, Johannes Thumfart, Jochen Von Bernstorff, Valentina Vadi, and Miguel Vatter.

The Paradox of Universalism in International Law

Carl Schmitt and Francisco de Vitoria

This book follows the rise of the public trust doctrine - which obligates government to protect critical natural resources - from its ancient Roman origins to a modern force of environmental law. Focusing on California's enchanting Mono Lake, it tells the story of a group of everyday people who used the law to save it, spawning a legal revolution that reverberates globally. Their case pitted local advocates against thirsty Angelenos hundreds of miles away, in a dispute that stretches back to the dawn of Western water woes. Their story exemplifies the challenges of balancing legitimate needs for public infrastructure with competing environmental values, within systems of law still evolving to manage conflicting public and private rights in natural resources. Today, public trust principles infuse both common and constitutional law to protect water, wildlife, ecosystems, and climate - marrying sovereign obligations with environmental rights and raising open questions of legal theory, strategy, and meaning.

The Public Trust Doctrine, Mono Lake, and a Quiet Revolution in Environmental Rights

Law for the Land

Law as a Human Science argues for the reintroduction of crucial aspects of the humanist tradition in legal thinking.

Law as a Human Science argues for the reintroduction of crucial aspects of the humanist tradition in legal thinking.

Law as a Human Science

Landmark Cases

This book presents the landmark cases in company law which have shaped and defined the field and is written by leading experts in the field.

Part of the market-leading Landmark Cases series, this book brings together leading experts in company law to analyse the the landmark cases in company law which have shaped and defined the field. Drawing on a range of diverse methods and a multi-disciplinary orientation, the book explains the past, present, and future of company law as well as its shape, structure, and trajectory. Company law is now understood to be a creature of statute law. The Companies Act of 2006 is a monumental piece of legislative work. Cases, however, played a central role in creating, establishing, and influencing legal ideas that were later enshrined within pieces of legislation. To identify the landmark cases in company law, the book develops an original, democratic, and objective method. It undertakes a citation analysis of cases used by 5 leading English company law textbooks. Highly cited cases are widely understood to be central to the company law curriculum. Once these cases have been identified, they are examined by leading scholars in company law. The analysis that follows sheds some much needed light on how, why, and when historic rules came into being. This contextual analysis is missing from the original law reports as well as the legislation that we see in operation today. It follows that these novel accounts of the roots of company law push beyond a simplistic narration of the case and proffer a new explanation for why legal rules took the shape that they did. Other archaeological studies also provide a fresh account of the case. Such an excavation informs the reader about legal advisors or the parties in the suit to explain why the litigation arose in this particular way, manner, or form.

Landmark Cases in Company Law

Freiburger Rechtswissenschaftliche Abhandlungen

The contributors analyse the dynamic interplay between democracy and law within a Japanese-German comparative framework. Emphasis is placed on the democratic legitimacy of legislation as a prerequisite for societal acceptance and on the role of enacted norms in shaping administrative and judicial practice. The volume examines the structure of the democratic principle, the interaction of public law and private law mechanisms, and their combined relevance for modern democratic systems.
 

 Historical developments, legal-philosophical perspectives, and theoretical foundations are discussed, showing how Germany and Japan, despite distinct cultural and institutional traditions, have incorporated elements of the Anglo-American legal sphere. The symposium builds on earlier joint research initiatives and extends the analysis of legal governance in selected fields of law. Particular attention is given to the comparatively unexplored significance of procedural norm implementation for the functioning of democratic orders. Further chapters address economic, labour, and social regulatory frameworks, the tension between market freedom and social responsibility, and emerging security issues, including those in civil protection law. European and international dimensions of democratic guarantees complement the discussion. Against the backdrop of global political developments, the theme "Democracy and Law" proves its continued relevance for understanding and developing constitutional democracies.

Die Vierundzwanzig Landrechte

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