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Enterprise Foundation Law in a
Comparative Perspective

Enterprise Foundation Law in a Comparative Perspective

2nd edition

Maritime and Transport Law Library

Responsibility Accountability Maritime Law examines the phenomenon of criminalisation which confronts the Master in their professional conduct, both in terms of Flag State and Port State rights and obligations. The fault lines of criminalisation, which go to the heart of the question, demand an understanding of how the concept of criminal justice has evolved to impose accountability on the Master, in circumstances which had not been crimes before.Since this book was first published, the maritime world has changed dramatically, requiring a new understanding of responsibility and accountability before the Master can make rational decisions to respond to the risk of criminalisation. While the basic theory of accountability for criminalisation and the sources of law provide the foundation, this second edition presents a new introduction to summarise the necessity for changes in structure in order to define the pre-existing law with which the Master must comply, acknowledging the re-emergence of risk in the Gulf in 2026, and the foreseeable emergence of risk in the Arctic as geopolitical pressures create uncertainty as to who will assert jurisdictional control in the management of merchant shipping in this region. The Sources of Law chapter has been expanded to address risk management in the context of current geopolitical turmoil, balancing company commitments with the safety of the ship and crew. New content includes detention of Masters and crew, the International Convention on Arrest of Ships, universal jurisdiction, and relevant case studies such as the M/T Heroic Idun.The book's format meets the needs of lawyers, academics and maritime professionals, with the aim of analysing the character of criminalisation to determine the features which characterise the phenomenon in Port and Flag State contexts; it interrogates the aim to define the nature of criminalisation and identifies the constituent problems in such criminal accountability. Each chapter relies heavily on case studies to illustrate how the laws which reflect national policy underpinning those priorities are applied in practice. This structure enables an understanding of the problems in the criminal process, with a view to offering options for solutions.The book is directly relevant to a broad range of parties which includes lawyers, academics, P &amp; I clubs, seafarers, shipowners, managers and agents, and national and international seafaring unions.The current law and cases have been verified up to June 2026.

Criminalisation of the Ship’s Master

Responsibility and Accountability in Maritime Law

The untold stories behind New Zealand's tax system through the analysis of the critical junctures in the development of New Zealand tax law and policy. From the 1912 Waihi mining strike to modern asset-stripping rules, from century-old gambling taxes to decades-long debates over the taxation of capital gains, this book reveals the fascinating threads that weave through New Zealand's tax history. Bringing together the insights of judges, policymakers, administrators, and practitioners who have shaped the system, along with inputs from tax academics, this book offers both intimate personal accounts and authoritative outside perspectives on how taxation evolved in Aotearoa and what other countries can learn from it. Why has New Zealand debated a comprehensive capital gains tax for nearly sixty years without implementing one? How did public-private cooperation forge unique policy solutions? How has New Zealand both inspired international tax developments and boldly charted its own course, often diverging from the OECD's tax guidance? These questions and many more are answered through rigorous analysis and compelling storytelling. Whether you are a tax professional, a policy analyst, a tax scholar, a student, or simply curious about the history of taxation, this collection offers invaluable insights into one of the world's most competitive, and yet cohesively consultative, tax systems.

Critical Junctures and Development

New Zealand Tax Law and Policy

Providing everything you need to know about the law governing gambling in the UK, an expert team offers practical guidance covering all key areas.

Smith and Monkcom on the Law of Gambling

This book provides a key point of reference on the translation of tax policy into legislation and other legal norms. There is a great deal of frustration about how this takes place at present. Thousands of hours are spent on fundamental reviews of tax law yet very little seems to change. There are points of systematic resistance to tax law reform. Tax legislation is prone to misjudgements and sometimes even mistakes. Systems of democratic and expert scrutiny leave much to be desired. There are also concerns about undue influence, and bad decisions can create path dependencies that are difficult to escape. These matters are explored in detail in this book by an inspiring cast of established and early-career researchers from various jurisdictions. The authors have entered into dialogues about what it means to translate tax policy into law, who is and who should be responsible, how things work in different legal systems, and whether existing approaches could be improved. The book is accessible to those new to taxation and legislative processes as well as to experts, and is recommended for lawyers and non-lawyers alike.

Legislation and Beyond

Translating Tax Policy into Law

Achievements, Setbacks, and Prospects

The Women's Convention and Beyond

Adopting distinct and new perspectives to analyse VAT policy and practice, this book explores the key design challenges and opportunities faced by VAT jurisdictions in the 21st century. The book shows how the VAT, the world's most preferred form of consumption tax, has failed to live up to the expectations of its advocates since its earliest iterations about a century ago. It identifies and explains the gaps between VAT theory and practice, drawing on lessons from recent international experience. The book begins with an analysis of key design features of VAT systems, including concessions, registration thresholds and small business regimes. It goes on to explore more complex issues, such as the application of the tax to financial supplies, sharing economy transactions, and international cross-border sales, as well as the treatment of transactions and revenue within jurisdictions that operate under multiple-tiered systems of government.These issues represent challenges commonly encountered in VAT jurisdictions in modern economies. The work outlines innovative and realistic reform proposals for a VAT suitable for a 21st century economy that are grounded in economic principles and at the same time, practicable in terms of law, policy, and administration. It factors in, in particular, the political, technical, and administrative realities that policymakers in VAT jurisdictions must navigate when developing reform programmes. With guidance on VAT design and implementation for policymakers and law drafters, the book is also a valuable resource for academics, students, and practitioners interested in VAT policy and practice, and the interactions between tax law, policy and economic principles.

Design, Challenges, and Opportunities

Value Added Tax in the 21st Century

Routledge Research on the Law of the Sea

A Comprehensive Legal Guide to the BBNJ Agreement

Marine Biological Diversity and the Law of the Sea

Artificial Intelligence and Blockchain in International Arbitration offers an exhaustive analysis of technology-assisted arbitration across the entire arbitral lifecycle by examining how blockchain and artificial intelligence are used in drafting and concluding arbitral agreements, in the constitution of the tribunal, in the overall procedural management of the case, on evidence and disclosure, on virtual hearings, and even on arbitral award drafting. It delves deeper into the limitations of automation, the non-delegable roles of arbitrators, and the compatibility of digital procedures with core arbitration principles such party autonomy, due process, equality of arms, secrecy, and impartiality. Additionally, it examines how new technologies interact with private international law, with the consent of the parties, the relevant legislation and how these technologies can be incorporated into arbitration without going against public policy, without violation due process rights and, in that way ensuring enforcement under the New York Convention.This book, by examining how blockchain and artificial intelligence are changing arbitral practice, provides a fresh and topical viewpoint on current debates in international arbitration and explores how these technological advancements are reshaping arbitration foundations while posing ethical challenges about the future of arbitration.

Artificial Intelligence and Blockchain in International Arbitration

Code of Federal Regulations, Title 26 Internal Revenue

Code of Federal Regulations, Title 26 Internal Rev 1.1001-1.1400, Revised as of January 1, 2025

An Effects-Based Approach to Cross-Border Governance

State Enterprises in International Economic Law

This well-established commentary gives private client advisers and accountants an expertly written and highly practical guide to the main planning points, potential pitfalls and possible solutions to consider when dealing with IHT and estate planning solutions. The October 2024 Budget statement introduced some of the most consequential changes to the inheritance tax regime and the new edition of Ray and McLaughlin's Practical Inheritance Tax Planning is updated to take account of this new landscape. The concept of domicile was removed from the UK tax system with effect from 6 April 2025. As such the scope of UK IHT on non-UK situated assets is no longer determined by an individuals domicile status; it is now judged on how long the individual has been resident in the UK. All individuals are affected whether they were domiciled in the UK or non-domiciled under the old rules. The changes to the residence based system also has an impact on the IHT treatment of trusts and excluded property (non-settled property situated outside the UK). A further significant change covered in the updated edition is the change to to the IHT rules relating to Agricultural Property Relief and Business Property Relief (with exception of unlisted shares) with effect from 6 April 2026. The commentary also reflects the change which means that inherited unused pensions and death benefits will be within a deceased's estate for IHT purposes. There are important planning implications relating to all the these changes and the revised commentary will highlight these along with any identified pitfalls. Key points will be highlighted throughout and all examples updated, with new ones being added where necessary.

Ray and McLaughlin's Practical Inheritance Tax Planning 17th edition

Cornerstone on...

Inquests and inquiries form a distinct area of law in which the aim of the tribunal is to discover what happened, rather than who is right, wrong, or at fault. Cornerstone on Inquests and Inquiries provides an accessible, go-to guide to this area of practice, useful for both practitioners and parties involved. It looks at the field as a whole, acknowledging the commonalities between inquests and public inquiries, and providing a practical approach to each. The book also covers the field of parliamentary inquiries.

Cornerstone on Inquests and Inquiries

Enterprise Foundation Law in a Comparative Perspective

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