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Anonymous: The Law of Corporations

The Law of Corporations

Hart Studies in Commercial and Financial Law

This book provides a commentary on the Markets in Crypto-Assets Regulation (MiCAR), a game-changing EU regulation for crypto-assets and crypto-asset services. Directly applicable in all EU Member States, MiCAR serves as a benchmark for future regulation in other jurisdictions, influencing rulemaking and crypto industry around the world. In this book, leading experts in the fields of financial law, regulation and technology examine the goals, rules and operation of MiCAR. The book explores its provisions in the broader context of current market practices, technological developments, existing financial law instruments (eg MiFID II, Prospectus Regulation, Crowdfunding Regulation and Market Abuse Regulation), court cases (eg the bankruptcies of FTX and Celsius), regulatory initiatives in the USA and the UK, as well as soft law instruments. The book is designed for anyone dealing with crypto-assets or considering entering the crypto space. This includes representatives from legal and business communities, both incumbent (banks, investment firms, investment funds) and new market players (crypto exchanges, wallet service providers, issuers of stablecoins), supervisory authorities, students and academics. The reader will gain a deep understanding of the scope and structure of MiCAR, key terms used in it, its rationale, and the main rules for issuers of crypto-assets, crypto-asset service providers and crypto-asset services.

Law and Technology

Markets in Crypto-Assets Regulation

Code of Federal Regulations, Title 26 Internal Revenue

Title 26 presents regulations, procedures, and practices that govern income tax, estate and gift taxes, employment taxes, and miscellaneous excise taxes as set forth by the Internal Revenue Service.

Code of Federal Regulations, Title 26 Internal Rev 1.551-End, Revised as of April 1, 2025

Sustainability, Shareholder Value, and European Company Law

The Societal Company

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

This book gives extraordinary new insights into the legal, political and industrial strife in the UK of the early 1970s, focusing on the National Industrial Relations Court and how its independence came to be injured at a time of national crisis. Constitutional and employment lawyers, and indeed anyone interested in the history of the times, will not want to be without this deeply researched yet entertaining work. When the Heath Government came to power in 1970, it set up the National Industrial Relations Court to referee highly contentious disputes between unions and employers. Regarded with hostility by the labour movement from the start, the Court and its President, Sir John Donaldson, faced mounting suspicion, and were regularly front-page news. When Donaldson jailed five dockers in 1972 - the Pentonville Five - for defying the Court's orders, strikes erupted and the docks closed. With the country's food supplies dwindling, a state of emergency loomed. How had it come to this? Could a way through be found? This is a revelatory account of the National Industrial Relations Court's defining crisis, set in the context of a wider, and frequently startling, exposition of how Donaldson went about his role as its President. Peter Oldham KC combines decades of experience as a barrister with archival research to shine a bright new light on how and why the Court found itself doing - in Donaldson's own words - 'rather peculiar things'.

'Rather Peculiar Things'

Law and Politics at the National Industrial Relations Court 1970-75

The Law That Never Was

Informal Decision Making in the European Community Under the Luxembourg Compromise

This book explores how different legal systems handle a particularly difficult type of corporate wrongdoing: Catholic dioceses' responsibility for child sexual abuse. Usually, when people think about corporate wrongdoing, they think about tax fraud, insider trading, and similar 'white-collar' crime. As corporations, dioceses' responsibility for child sexual abuse exists separately from that of individual perpetrators, and this corporate responsibility is the focus of this book. Through an analysis of cases involving dioceses that have significant documented histories of priests abusing children, this book illustrates how criminal law, canon law, tort law, bankruptcy law and an Australian Royal Commission have responded (or why they have not). The cases involve the Diocese of Ballarat, in Victoria, Australia, and the Diocese of Gallup, in northern Arizona and New Mexico, in the United States. Each diocese faced similar claims in a diverse field of legal systems, so very different legal systems were handling, in essence, the same cases in dissimilar contexts. Employing a novel interdisciplinary approach, the book traces the theories, purposes, doctrines, procedures, and logistics of engaging with these different legal systems - evaluating what they can and cannot do. Revitalising theories of responsive law, the book demonstrates that it is possible for legal systems to better hold not just Catholic dioceses, but corporations more generally, to account for wrongdoing, but we may need to rethink how those systems are structured.

Catholic Dioceses, Legal Systems, and Corporate Accountability

Studies in Private International Law - Asia

This book discusses private international law rules relevant to environmental disputes in Asia that involve corporations, surveys 12 Asian jurisdictions, and proposes areas for reform. The volume is split into two sections. The first of these is dedicated to framing and discussing specific issues, such as the liability of corporations, directors and investors for environmental wrongdoing, or the recognition and enforcement of foreign judgements and awards on environmental disputes - and how domestic rules may affect private international law. The second section outlines the rules of select Asian jurisdictions that are relevant to environmental disputes involving corporations, and suggests areas for reform. Jurisdictions covered include China, Hong Kong, India, Indonesia, Japan, Malaysia, Philippines, Singapore, South Korea, Taiwan, Thailand, and Vietnam. Jurisdiction-specific chapters outline the private international law rules of select Asian jurisdictions that are relevant to environmental disputes involving corporations, and suggest areas for reform. Jurisdictions include: Indonesia; Thailand; Singapore; Malaysia; Philippines; Vietnam; China; Hong Kong; Taiwan; India; Japan and South Korea.

Environment, Corporations, and Private International Law in Asia

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

Hart Studies in Private Law

This book explores the use of the doctrine of good faith in the common law when interpreting contracts and resolving disputes.

This doctrine is well-accepted in civil law, is reflected in international commercial law, and is a fundamental aspect of private law in the USA. However, its use in the UK is extremely limited. Inconsistent application has given rise to confusion and uncertainty. This apparent antipathy is somewhat hard to fathom, given its previous widespread acceptance in English law.


The book explains in depth the history of good faith in English law, and clarifies its current status in English, Australian and international law. It explores the relationship between good faith within contractual relations and the neighbour principle in tort law, and notes the workability of good faith in the commercial context of insurance. This will be welcomed by contract lawyers in both common law and civil law jurisdictions. A subsequent volume will explore how acceptance of good faith in the law might lead to a re-interpretation of existing contract law doctrine.

Theory, Practice and Future Developments

Good Faith and Relational Contracts, Volume 1

The Economics of Legal Relationships

The author of more than 50 books and 150 articles, Richard Posner is one of the most cited legal scholars of the 20th century. His sometimes controversial views are incredibly complex, but are unified by the use of economics to analyze law and legal phenomena. This book offers an innovative and highly original guide to Posner's economic analysis of law.

A Guide to Posner's Economic Analysis of Law

Landmark Cases

Part of the iconic Landmark Cases series, this book brings the most significant cases in charity law together for the first time. More than four hundred years have passed since the Statute of Charitable Uses of 1601, whose Preamble set out a list of charitable purposes which has formed the basis of the modern legal definition of charity. This book explores the substantial body of judge-made rules and principles developed since then, highlighting a carefully curated selection of the landmark cases which have shaped charity law. Each chapter analyses one or more judicial decisions, setting them in their historical context, explaining their contemporary importance, and considering their future relevance. The selected cases cover a broad range of topics. Some go to the heart of what it means to be a charity, elucidating charity's legal definition and public benefit requirement. Others demonstrate how charity law has been shaped by its interaction with other bodies of law, including trust law, company law and equality law, and by emerging tensions between trustees' overriding duty to further the charity's purposes and broader moral obligations or ethical considerations. The book has a core focus on English precedents, but the cases are touchstones in many jurisdictions. Our contributors therefore include scholars, judges and practitioners from Australia, Canada, New Zealand and Singapore, as well as from the UK. The result is a book that sheds new light on the application and development of charity law's defining rules and principles across the common law world.

Landmark Cases in Charity Law

The Law of Corporations

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