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Timotic S: Invisible Borders

Invisible Borders

How tax rules shape the world we trade in

J.K. Lasser

Save money-legally-on your 2025-26 taxes with easy, expert advice from America's most trusted personal and small business tax advisor In the newly revised edition of J.K. Lasser's 1001 Deductions and Tax Breaks 2026: Your Complete Guide to Everything Deductible, renowned tax expert Barbara Weltman walks you through every relevant tax credit and deduction you're entitled to claim on your 2025 return, including brand new tax breaks introduced just this year. You'll find hundreds of money-saving opportunities that help ensure you don't overpay on your taxes, giving Uncle Sam exactly what you're legally required to give him - and not a penny more! You'll also find: <ul> <li>A complimentary e-supplement that covers the latest developments from the IRS and Congress</li> <li>Step-by-step instructions on how to claim every deduction that applies to you and your family, complete with record-keeping requirements, dollar limits, and filing instructions</li> <li>The latest tax rulings, laws, and cases that impact your 2025-26 tax return</li> </ul> Perfect for every individual U.S. taxpayer who has ever wondered, "Can I deduct this expense?" or "Will the IRS say no to that tax credit?", J.K. Lasser's 1001 Deductions and Tax Breaks is a straightforward and authoritative roadmap to saving money on your taxes and simplifying tax season.

Your Complete Guide to Everything Deductible

J.K. Lasser's 1001 Deductions and Tax Breaks 2026

Your Income Tax Professional 2027

The Compatibility of Mechanisms Accessible to Individuals

Autonomy of EU Law and International Dispute-Settlement

Key Ideas in Law

This book provides an account of the most important and controversial aspects of the principle of legality in the United Kingdom. The principle of legality describes a method of statutory interpretation that empowers courts to prevent fundamental common law values from being overridden by unclear legislation. However, it makes more sense to think of multiple principles of legality, rather than a single concept. The book provides a fresh and detailed perspective on a controversial aspect of the common law. It will be useful for students of law and politics, legal practitioners and scholars. It explores the many complexities surrounding the historical origins, fields of application, mode of operation, and subject matter of the principle of legality. Despite its long history, the term 'principle of legality' only began to be used in public law cases towards the end of the twentieth century. More recently, judicial references to the principle of legality in high profile constitutional law cases have fuelled broader concerns about judicial overreach. The book argues that these concerns are unfounded, and deeper principles of legality are required.

Key Ideas in Law: The Principle of Legality

Bloomsbury Professional Tax Insights

Alternative Dispute Resolution (ADR) has been an option for taxpayers and their advisers involved in enquiries or disputes with HMRC for a number of years, and it is now becoming increasingly popular as an alternative to taking a case to the First or Upper Tax Tribunal. With significant delays and backlog in terms of cases being heard, ADR offers the taxpayer a quicker, more collaborative route to resolving disputes. The real attraction of ADR and a significant benefit to taxpayers, whether individuals or corporates, is that the process is more confidential and without prejudice in comparison to the potential embarrassment of tribunals where details are in the public domain. This book contains expert guidance on a variety of topics centred on Alternative Dispute Resolution, from how to complete the ADR form and guidance for the ADR meeting on the day, to what the Litigation Settlement Strategy is and an outline of the tribunal processes. It is a practical step by step guide with technical tax commentary, illustrated with real-life case studies and analysis of strategies employed in resolving these disputes. Readers will benefit from the practical experience of the author Jesminara Rahman, who has over 25 years' experience in dealing with tax disputes and how to use ADR as a tool to reach a resolution with HMRC. Jesminara had a leading role as the ADR Design Lead for HMRC in implementing ADR within HMRC as a national service. Jesminara Rahman is the Director of Tax Resolute Ltd. Her experience includes 15 years as an HMRC Inspector of Taxes and Tax Dispute Resolution expert.

Alternative Dispute Resolution (ADR) has been an option for taxpayers and their advisers involved in enquiries or disputes with HMRC for a number of years, and it is now becoming increasingly popular as an alternative to taking a case to the First or Upper Tax Tribunal where there is a significant backlog in terms of cases being heard. The real attraction of ADR and a significant benefit to taxpayers, whether individuals or corporates, is that the process is completely confidential - in comparison to the potential embarrassment of tribunals where details are in the public domain.

This book contains expert guidance on a variety of topics centred on Alternative Dispute Resolution, from how to complete the ADR form and guidance for the ADR meeting on the day, to what the Litigation Settlement Strategy is and an outline of the tribunal processes.  It is a practical step by step guide with technical tax commentary, illustrated with real-life case studies and analysis of strategies employed in resolving these disputes. 

Readers will benefit from the practical experience of the author Jesminara Rahman, who has over 25 years experience in dealing with tax disputes and how to use ADR as a tool to reach a resolution with HMRC, and who had a leading role in implementing ADR within HMRC as a national service.

Jesminara Rahman is the Director of Tax Resolute Ltd. Her experience includes 15 years as an HMRC Inspector of Taxes and Tax Dispute Resolution expert.

Bloomsbury Professional Tax Insight: A Guide to Alternative Dispute Resolution in the UK

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

Studies in International Law

This book offers the first comprehensive study of unjust enrichment as a principle of international law. While domestic legal systems have long recognised unjust enrichment as a basis for restitution, its role in international law remains underexplored. This book addresses this gap by examining the principle's status as a general norm of international law and its implications for inter-state relations, investment arbitration, and the interpretation of other international rules. The book advances three key arguments: that unjust enrichment claims in international law may extend to indirect recipients; that states enriched through conduct harming another state can incur restitutionary obligations even without a direct transfer; and that the principle of unjust enrichment is not merely subsidiary to the law of state responsibility. Through rigorous analysis, the book explores the rationales underlying unjust enrichment - proprietary, fairness, and wrongfulness - and evaluates their applicability in the international arena. It also considers practical challenges such as indeterminacy, multiple-claimant situations, and the risk of proliferating disputes. Drawing on jurisprudence from the Iran-US Claims Tribunal, ICSID, and other international tribunals, as well as comparative insights from English, German, USA, and other domestic laws, the book provides a nuanced framework for applying unjust enrichment in international law. It will be indispensable for scholars of public international law, practitioners engaged in inter-state adjudication, government lawyers, and investment arbitration specialists seeking principled solutions to complex disputes.

Unjust Enrichment in International Law

This book discusses some of the most important issues facing administrative law and related doctrines. Leading public law scholars from across the common law world have contributed chapters to recognise the exceptional scholarship and career of Matthew Groves, Distinguished Professor at Deakin University, Australia. Over the last century, the power of the administrative state has grown immensely and the scope of administrative law as a field of inquiry has grown with it. This collection of essays provides an up-to-date analysis of some of the most important issues in administrative law in the 2020s, including: access to justice issues; the role, purpose and future of ombuds institutions and tribunals; government liability within and beyond judicial review; integrity bodies; 'lawfare'; the role of policies in government decisionmaking; and the tension between military and civilian systems of justice. These topics have been central to the work and career of Matthew Groves. Readers interested in public law - whether practitioners, researchers or students - will discover a wealth of engaging and thought-provoking considerations of the most topical current issues in administrative law by a selection of prominent academics.

Essays in Honour of Matthew Groves

Controlling the Administrative State

This book offers a foundational rethinking of how international law engages with non-state effective territorial entities - territories that, while legally part of a recognised state, are de facto governed by non-state actors or other states. These entities - ranging from ISIL-controlled areas in Syria to the contested territory of Crimea, the autonomous Somaliland, and Taiwan - occupy an increasingly prominent place in global politics, yet remain inadequately addressed in legal doctrine. Rather than assessing these territories through the binary lens of statehood, the book begins by assuming their non-state status and asks: what legal capacity and responsibilities do such entities hold under international law? It considers their obligations toward both other states and the populations under their control, and explores the broader implications for concepts like sovereignty, territorial integrity, and recognition. Drawing on four case studies across a spectrum of state-likeness, the book moves beyond isolated analyses of conflict or self-determination to offer a more holistic account of what these entities reveal about the limits and possibilities of the current international legal framework. It argues for a more functional, capacity-based understanding of legal responsibility that acknowledges the realities of territorial control without forgoing the notion and role of statehood. Combining doctrinal clarity with pragmatic ambition, this book challenges the state-centric foundations of international law and offers a roadmap for engaging with one of its most pressing contemporary challenges: the legal accommodation of non-state territorial authority in a world still structured around states.

Re-Thinking Capacity and Responsibility in International Law

Non-State Effective Territorial Entities

This book is a comparative study of how courts and oversight bodies review lawmaking processes, exposing democratic deficits and advocating for transparent, participatory legislative reform across Europe. In an era of fast-track legislation and executive overreach, the democratic legitimacy of lawmaking is under increasing pressure. This timely and original volume offers the first comprehensive, comparative analysis of how judicial and non-judicial bodies monitor and assess legislative procedures across Europe and beyond. Drawing on examples from Hungary, France, and the United States, the book highlights troubling trends - such as the use of expedited processes, exclusion of opposition voices, and lack of public participation - that undermine democratic principles and good governance. Contributors examine how courts, parliamentary committees, and international organisations like the Venice Commission respond to these challenges, offering insights into their capacity to uphold constitutional standards and human rights protections. The book also explores the broader implications of defective lawmaking for the rule of law, separation of powers, and the achievement of global goals such as the UN's Sustainable Development Agenda. Featuring leading scholars and practitioners from across Europe, including underrepresented jurisdictions, the volume bridges theory and practice, offering a rich interdisciplinary perspective. It is essential reading for academics, legal professionals, policymakers, and civil society actors concerned with the integrity of democratic institutions and the future of legislative governance. By shedding light on the mechanisms of procedural review, this book makes a compelling case for more transparent, inclusive, and accountable lawmaking in democratic societies.

European Perspectives on the Procedural Review of Parliamentary Lawmaking

Routledge Research in International Economic Law

This book provides an interdisciplinary analysis of trade relations with the Middle East and Arab countries from the perspectives of law, business, policy and culture in the Middle East and the Arab world and their interaction with the wider world, particularly Western countries.The rapidly evolving economy of the Middle East and the Arab region is undergoing significant change, and establishing modern foreign ownership law, robust company, business and investment regulations, modern legal professions while keeping its basic traditional and Islamic principles. This book covers a number of important theoretical and practical aspects of commercial and trade relationships and law. It examines case studies of trade and investment relations between Arab and Middle Eastern countries and Western Countries, such as Australia, UK and US, touching on such topics as corporation law, arbitration and foreign judgments, future mobility and disruptive technology law, financial services law, charity law, trusts and cultural law.Exploring emerging trade and investment ties between Arab and Middle Eastern countries and Western countries, it will be of interest to students, academics and practitioners with an interest in international trade and investment law.

Legal, Commercial, and Investment Perspectives

International Trade with the Middle East and North Africa

Routledge Research in Public Law

This collection examines the difficult task of reforming governments worldwide to meet citizens' needs and aspirations. It advances constructive efforts to enhance public accountability while recognizing the complex ways in which corruption, greed, and state capture undermine the legitimacy and performance of government. The contributors are political scientists, lawyers, and economists who bring a cross-disciplinary approach to their chosen subjects. The first group of chapters deals with public sector performance, development, and public participation. Complementary pieces by a practitioner and a scholar confront the challenges of achieving reform in countries with difficult political environments and extensive poverty and inequality. The second group emphasizes the way corruption and state capture limit the accountability and effectiveness of governments in both developing and wealthy countries. The contributions consider the institutional roots of dysfunctional government and their links to the private sector. Taken together, the volume surveys a wide range of topics with theoretical arguments and empirical findings that provide insights into real-world problems and policymaking dilemmas. Inspired by Susan Rose-Ackerman's fifty-year exploration of public policymaking, public law, and corruption, the collection will be an invaluable resource for researchers, academics and policy makers working in the areas of Public Law, Anticorruption, and Political-Economy.

Public Sector Performance, Corruption and State Capture in a Globalized World

Invisible Borders

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