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Badger C: Environment Act 2021

Environment Act 2021

Text, Guide and Analysis

For more than a century, the United States has relied on the income tax to fund government and shape distributional policy. Designed to tax both labor and capital, the system has drifted from that ambition. The Income Tax Collapse offers a clear, accessible account of how this shift occurred.
At the center of the book is the set of techniques known as "buy, borrow, die", longstanding features of tax law that allow wealthy households to accumulate and spend capital income while reporting little or none of it. These practices now shape outcomes for entrepreneurs, business owners, workers, mixed work-wealth households, and the wealthiest citizens.
Looking ahead, the book identifies the structural pressures driving the system and presents realistic reform options, from adjustments to realization rules to broader shifts such as mark-to-market, wealth taxation, or progressive spending taxes.

Buy, Borrow, Die and Beyond

The Income Tax Collapse

Constitutionalism in Latin America and the Caribbean

This book offers the first in-depth analysis in English of the practical dynamics of the constitutional recognition of Indigenous justice and legal pluralism in Bolivia. The 2009 Bolivian Constitution was an extraordinary attempt to wrestle the notion of the nation-state away from its European origins to imagine a new form of statehood that fully embeds Indigeneity. This turn to plurinational constitutionalism, in which Indigenous peoples and their traditions are taken to constitute one of the central pillars of the state, recognised Indigenous justice as wholly autonomous from and equal to 'ordinary' justice. The book unpacks what plurinationality stands for in this context, whether it truly brought about the transformation of social relations, and whether plurinational constitutionalism could be a viable model for other states. It showcases the many interesting and innovative aspects of the Bolivian model, which could be adapted by other countries aiming to implement the right to self-determination of Indigenous peoples more fully. At the same time, the promise of Indigenous justice and plurinational constitutionalism in Bolivia remains partially unfulfilled, for reasons that reflect a combination of local challenges and tensions inherent to the concept of plurinationalism. This book will be of interest to academics, students, practitioners and policymakers working in comparative constitutional law, Latin American studies, legal anthropology, Indigenous studies, and legal pluralism. It suggests a path for reimagining notions such as the rule of law and sovereignty as foundations for a society truer to Indigenous peoples and, more generally, to all its citizens.

Indigenous Justice in Bolivia and the Limits of Plurinational Constitutionalism

Code of Federal Regulations, Title 32 National Defense

A compilation of federal regulations, the Code of Federal Regulations (CFRs) are an authoritative source of government information representing broad subject areas.

Code of Federal Regulations, Title 32 National Defense 630-699, Revised as of July 1, 2025

What goals are still feasible for the politics of emancipation on a ruined planet?This is where we are. Today's techno-oligarchs are not concerned with saving the planet; rather, they have accepted the end of progress and are focused on safeguarding their wealth in the face of an impending political and ecological collapse. Artificial intelligence and algorithms make decisions for us. Climate breakdown has long steamed past the wreckage of the Paris Agreement.Perhaps the accelerationists have the right idea. Accelerationism - which aims to resolve the current crisis through the intensification of technological development - is the only philosophy not clinging to the now-extinct idea of progress. The idea has gained ground on both the left and right: but the right-wing is shot through with misanthropy, while the left remains entangled in a faith in technological progress and the domination of nature.Transcending capitalism at the end of progress requires a synthesis of the two. The result of this synthesis: Dark Socialism. From 'rock star philosopher' Kohei Saito comes an anticapitalist clarion call for our breakneck times, channeling despair into a socialist project equal to the end of progress.

Hope in a Ruined World

Dark Socialism

Landmark Cases

From Van Gend en Loos and Costa v ENEL to Cassis de Dijon and Consten and Grundig, Landmark Cases in EU Law explores the most important and well-known EU law cases in two volumes. These volumes show how the European Court of Justice has played a fundamental role in the construction of the European Union in the past 70 years. Many EU 'landmark' cases have been controversial, yet no-one can deny that they have been essential in defining the Union legal order as we find it today. Volume 2 explores the 'substantive' cases that have shaped the Union's internal market, its competition law as well as its internal and external policies. Each of the twenty cases within this volume is placed in its historical and doctrinal context, and each chapter also presents the history of its reception by the Court and academia.

Substantive Cases

Landmark Cases in EU Law, Volume 2

Modern Studies in European Law

Structural Principles of EU Law

The Art Law Library

This open access book investigates the role played by copyright on the digitisation of cultural heritage from three angles: the theoretical differences between cultural property law and copyright; a comparative analysis of the EU, UK, and US; and analysis of current practices and concerns, based on empirical research. As heritage digitisation projects become increasingly common for purposes such as preservation and access, the impact of copyright is also becoming more problematic. In order to provide a full and current picture of the copyright problem, the book first introduces the reader to the debates on the scope and ownership of cultural heritage and provides an overview of the copyright implications of the digitisation process and newer uses, including 2D and 3D scanning; virtual and augmented reality; text and data mining; and artificial intelligence. The author then divides the main critical analysis into three parts, referred to as the 'clashes with copyright'. The first, clash in theory, lies between cultural property law and copyright justification theories. The second clash is in the different legal approaches to digitising in-copyright, public domain, orphan, out-of-commerce and unpublished works in the chosen jurisdictions, focusing on the relevant rights and defences. The third clash is in the interests of stakeholders, based on public reactions to existing projects and cases, supported by interviews with heritage professionals engaging in digitisation. By placing itself in this particular intersection of law, heritage, and technology, the book will be of interest to both intellectual property academics and cultural heritage professionals. The ebook editions of this book are available open access under a CC BY-NC-ND 4.0 licence on bloomsburycollections.com.

Clashes with Copyright Law

Digitising Cultural Heritage

Global Lessons from Hungary

Academic Freedom and Authoritarianism

This open access book provides a compelling re-examination of the European Union judiciary, encompassing the European Court of Human Rights, the Court of Justice of the European Union and constitutional courts, as explored by prominent scholars from the Spanish academic community. Organised into three substantive parts, the book explores the essential interplay between these judicial bodies, emphasising how their distinct roles, challenges and evolutions are deeply interconnected. Together, these institutions form a cohesive yet occasionally tension-filled 'community of judges' that collaborates, interacts, and sometimes diverges in shaping the legal landscape of Europe. The first part examines the institutional framework and the foundational role of the European Court of Human Rights, focusing on its influence on European legal norms and human rights protections. The second part addresses the institutional challenges faced by the Court of Justice of the European Union, including its function as a cornerstone of EU law and its interactions with other courts. The final part investigates the role of constitutional courts within EU Member States, highlighting their responses to European integration and their dynamic relationships with supranational courts. By exploring the interdependencies, mutual influences, and occasional tensions within this 'community of judges', the book reveals how these courts, in collaboration with European scholarship, collectively contribute to a broader 'community of law' that continues to shape the legal and political order of Europe. The ebook editions of this book are available open access under a CC BY-NC-ND 4.0 licence on bloomsburycollections.com.

A Community of Law and a Community of Judges

The European Judiciary

Now in its sixth edition, Global Transfer Pricing: Principles and Practice continues to provide a straightforward and accessible introduction to this complex and increasingly important area of business taxation. It offers readers an overall view of transfer pricing as it is practised today. In addition to the theory of transfer pricing, this practical handbook explains how to implement transfer pricing models in global multinationals, how to monitor transactions to ensure compliance and how to create transfer pricing documentation. Readers will benefit from the practical experience that the Deloitte transfer pricing group have gained in helping businesses implement processes that deal with the business models that have evolved in today's increasingly competitive landscape. The transfer pricing environment has evolved significantly since the publication of the previous edition: - New 'Amount B' simplified guidance on wholesale tangible goods guidance issued by the OECD; - New EU public Country-by-Country Reporting rules; - Links between Country-by-Country Reporting and Pillar 2 thresholds (and exemptions); and - HMRC's new Guidelines for Compliance for Transfer Pricing; - Various changes for updated case law, etc In addition to being used by practitioners, this title is also used by undergraduate and post graduate students studying business degrees, and those studying for professional qualifications, such as the CIOT Advanced Diploma in International Taxation. This title is included in Bloomsbury Professional's International Tax online service.

Principles and Practice

Global Transfer Pricing

Competition Law - Collective Actions

This book celebrates the life and legacy of one of Ireland's greatest ever jurists - Gerard Hogan. Across his career as an academic, Advocate General at the Court of Justice of the European Union, and judge of the High Court, Court of Appeal, and Supreme Court of Ireland, Gerard Hogan has had a profound influence on public law. He is widely regarded as Ireland's leading legal scholar, particularly in constitutional law, administrative law, and EU law. The volume in his honour focuses on the central role of courts in public law. It examines how courts shape constitutional systems, interpret legislation, hold public authorities accountable, and protect rights, while maintaining the balance between the executive, legislature, and citizens. Drawing on themes developed in his scholarship, opinions, and judgments, the book addresses issues such as judicial review, constitutional oversight, the rule of law, and the relationship between judicial independence, public confidence, democracy, and accountability. It also considers comparative and global perspectives on how courts perform these functions across different jurisdictions. Reflecting on Gerard Hogan's enduring contributions to debates on judicial review, separation of powers, fundamental rights, and judicial decision-making, the book serves as both a tribute and a lasting scholarly resource. At a time of ongoing constitutional challenges in Ireland and across Europe, it offers a timely reflection on the principles of public law that Gerard Hogan has shaped over several decades, both on and off the bench.

Liber Amicorum in Honour of Gerard Hogan

Public Law and the Centrality of Courts

Environment Act 2021

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