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Fielding H: Legal Writings

Legal Writings

Staatsverschuldung, COVID-19 und die massiv gestiegenen Zinsen stellen die internationalen Wirtschafts- und Finanzsysteme vor große Herausforderungen. In stürmischen Zeiten wird die private und institutionelle Kapitalanlage und damit das Investmentrecht immer bedeutsamer. Ziel des vorliegenden Handkommentars ist es, trotz der Dynamik und Komplexität der regulatorischen und steuerlichen Bestimmungen ein hilfreicher Ratgeber bei allen Praxisfragen zu sein.

Der Handkommentar soll aufgrund seiner Aktualität und Handlichkeit auch in der 4. Auflage die erste Quelle sein, die Leser:innen bei aufsichtsrechtlichen oder steuerlichen Fragestellungen zu Rate ziehen.

Die 4. Auflage enthält
<li>BMF-Schreiben zum Investmentsteuergesetz und zur Besteuerung von Spezial-Investmentfonds
</li><li>die investmentrechtlichen Änderungen der aktuellen Jahressteuergesetze sowie
</li><li>die Umsetzung der Richtlinie (EU) 2019/1160 zur Änderung der Richtlinien 2009/65/EG und 2011/61/EU im Hinblick auf den grenzüberschreitenden Vertrieb von Organismen für gemeinsame Anlagen im Kapitalanlagegesetzbuch.
 
Die Autoren
Dr. Achim Döser, LL.M. (Tulane Univ.), Rechtsanwalt, Frankfurt a.M. | Florian Geuder, Rechtsanwalt, Frankfurt a.M. | Ruben Heusel, Kleinostheim | Dipl.-Kfm. Patrick Jendrusch, Vice President - Product Tax DWS Investment | Dr. Jürgen Kuhlmann, Rechtsanwalt und Steuerberater, Frankfurt a.M. | Jürgen Nagler, Rechtsanwalt und Steuerberater, Frankfurt a.M. | Andreas Patzner, Rechtsanwalt und Steuerberater, Frankfurt a.M. | Ingolf Schneider-Deters, Rechtsanwalt, Frankfurt a.M. | Stefan Schönhöffer, Wiesbaden | Dr. Christian Widera, Regierungsrat, Hessische Finanzverwaltung Frankfurt a.M.
</li>

Staatsverschuldung, COVID-19 und die massiv gestiegenen Zinsen stellen die internationalen Wirtschafts- und Finanzsysteme vor große Herausforderungen. In stürmischen Zeiten wird die private und institutionelle Kapitalanlage und damit das Investmentrecht immer bedeutsamer. Ziel des vorliegenden Handkommentars ist es, trotz der Dynamik und Komplexität der regulatorischen und steuerlichen Bestimmungen ein hilfreicher Ratgeber bei allen Praxisfragen zu sein.

Der Handkommentar soll aufgrund seiner Aktualität und Handlichkeit auch in der 4. Auflage die erste Quelle sein, die Leser:innen bei aufsichtsrechtlichen oder steuerlichen Fragestellungen zu Rate ziehen.

Die 4. Auflage enthält
BMF-Schreiben zum Investmentsteuergesetz und zur Besteuerung von Spezial-Investmentfonds
die investmentrechtlichen Änderungen der aktuellen Jahressteuergesetze sowie
die Umsetzung der Richtlinie (EU) 2019/1160 zur Änderung der Richtlinien 2009/65/EG und 2011/61/EU im Hinblick auf den grenzüberschreitenden Vertrieb von Organismen für gemeinsame Anlagen im Kapitalanlagegesetzbuch.
 
Die Autoren
Dr. Achim Döser, LL.M. (Tulane Univ.), Rechtsanwalt, Frankfurt a.M. | Florian Geuder, Rechtsanwalt, Frankfurt a.M. | Ruben Heusel, Kleinostheim | Dipl.-Kfm. Patrick Jendrusch, Vice President – Product Tax DWS Investment | Dr. Jürgen Kuhlmann, Rechtsanwalt und Steuerberater, Frankfurt a.M. |  Jürgen Nagler, Rechtsanwalt und Steuerberater, Frankfurt a.M. | Andreas Patzner, Rechtsanwalt und Steuerberater, Frankfurt a.M. | Ingolf Schneider-Deters, Rechtsanwalt, Frankfurt a.M. | Stefan Schönhöffer, Wiesbaden |  Dr. Christian Widera, Regierungsrat, Hessische Finanzverwaltung Frankfurt a.M.

Kapitalanlagegesetzbuch | Investmentsteuergesetz

Investmentrecht

Company law, as a specialised branch of business law, is uniquely shaped by contemporary challenges that often redefine traditional legal concepts. Historically, the study of company law has been approached through the lens of individual legal systems rather than a broader, comparative perspective. Addressing this gap, this advanced textbook offers a comprehensive comparative analysis of common law and civil law traditions.The book focuses on the interplay between the UK legal system and the European Union's legal framework through the analysis of some EU states' legal systems. It examines company law in common law jurisdictions, particularly England and Wales, alongside Scotland, while integrating the latest legislative developments within some states of the EU, for instance, Italy and Germany. Through this comparative lens, the textbook explores pressing contemporary issues, such as the pursuit of sustainability and the green agenda, and technological evolution, in particular, AI, analysing their impact on the foundational principles of company law.Marking the 20th anniversary of the passing of the Companies Act 2006, Comparative Company Law serves as a bridge between common law and civil law, combining tradition with innovation. It provides a nuanced exploration of how modern challenges, ranging from sustainability to human rights, reshape the structure of company law, making it an essential resource for advanced students and scholars.

Human Rights, Sustainability and Technological Advancements

Comparative Company Law

Routledge Research in Corporate Law

Agency theory is ubiquitous in company law. This book explores (a) the limits of such deployment, and (b) the logic of how to deploy it.The book makes five linked arguments in respect of the limits of agency theory in company law. First, it argues that agency theory has become so broad that it can be used to analyse most human relationships. Such breadth, though, comes at the expense of legal clarity: as agency relationships cover such a broad range of relationships, there are no normative legal conclusions that can be drawn merely from identifying such a relationship. Second, it argues that we need to differentiate more specific concepts with clearer legal implications, such as externalities, and the particular manifestation of moral hazard that appears in insurance dynamics. Third, it argues that considerable amounts of existing company law theory - which is ostensibly built from agency theory - is in fact based on a series of hidden value judgments at each stage of the analysis. Fourth, it argues that company law theory should use agency theory less to rebalance the discipline: agency theory has become hegemonic, which is dangerous for the discipline, obscures company law's role in establishing incentives, undermines accountability, and reduces company law's autonomy.The book then moves to the logic of agency theory and makes three arguments. First, it argues that we need to factor in the company, only apply agency theory to voluntary interactions, and foreground our value judgments when identifying agency relations to do it properly. Second, it argues that it is rational to incur agency costs when we perceive the benefits of doing so to outweigh the costs, meaning that agency costs can be facilitative and we should look to front-end them rather than universally minimise them. Third, it argues that this needs to be undertaken through mandatory laws.Exploring the external limits and internal logic of agency cost analysis, this book will be of interest to academics, students, and researchers of corporate and company law.

The Limits and Logic of Agency Theory in Company Law

Commonwealth Caribbean Law

Commonwealth Caribbean Criminal Law is a comprehensive guide to criminal law, covering the jurisdictions of Barbados, Jamaica, Trinidad &amp; Tobago, the Bahamas, and Belize, with reference also to other jurisdictions such as Guyana and the OECS member states. Written by established lecturers at the University of the West Indies, this text is an essential guide for all students of criminal law in the region.

Commonwealth Caribbean Criminal Law

Multilateral environmental agreements have over the last four decades emerged as the preferred avenue to address inter-state environmental issues such as climate change. This book analyses the possibilities as well as the limitations of environmental treaty making between states. The book considers the structures and processes that lead to the successful adoption of the Paris Agreement - and contrasting them with other attempts that failed in bringing states together under a legally-binding solution. Christina Voigt explores the whole "life-cycle" of multilateral environmental agreements. Also emphasised is the impact of emerging economies in shaping international environmental regimes.

Multilateralism has been increasingly accepted as the modus operandi in world politics, and in global environmental politics in particular. International environmental law in the form of multilateral environmental agreements has over the last four decades emerged as the preferred avenue to address inter-state environmental issues that either cross state boundaries, materialize beyond national jurisdictions or are of genuinely global nature such as climate change.This book analyses the possibilities as well as the limitations of environmental treaty making between states. The book considers the structures and processes that lead to the successful adoption of the Paris Agreement – and contrasting them with other attempts that failed in bringing states together under a legally-binding solution. Christina Voigt explores the whole "life-cycle" of multilateral environmental agreements, from diplomatic exchanges, to treaty negotiations, to analyses of the treaty text, non-compliance mechanisms and finally to recourse to courts. It also emphasises the strong impact of the sovereign powers of emerging economies such as China and Brazil on the shaping of international environmental regimes.

Environmental Multilateralism and its Discontents

Woods and Andrews on Liquor Licensing Laws

Routledge Research in Media Law

This book considers whether news gatherers should be required to disclose the identity of anonymous sources used in their stories by courts or other bodies. The vast majority of media self-regulatory codes impose an obligation not to disclose the identity of such sources, but many legal systems have traditionally been reluctant to offer such a degree of protection to anonymous sources, or any at all. However, the latter part of the twentieth century and early twenty-first century has seen an explosion in the number of such 'source protection' laws, and much judicial and legislative activity to change existing laws.Drawing on media and communications theories the book identifies a number of different theoretical justifications for source protection laws and analyzes whether the application of existing laws are consistent with any of these theories. Using legal materials and codes from a wide variety of countries it considers whether there are any noticeable trends in how different countries address this issue. It explores the influence of the United States and the European Court of Human Rights' jurisprudence on the matter beyond their jurisdictions, and asks the question whether this is an area of law captured by 'globalisation,' or whether countries with different constitutional and media traditions have developed different approaches to 'source protection.'Finally having assess the arguments in support of source protection laws Damian Carney puts forward a model clause and model shield law for the protection of anonymous sources which is theoretically and practically robust.

This book considers whether news gatherers should be required to disclose the identity of anonymous sources used in their stories by courts or other bodies.

A Comparative, Theoretical and Critical Analysis

Journalists, Anonymous Sources and the Law

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

Routledge Handbooks in Law

This book provides a comprehensive examination of the foundations, evolution, and future of international refugee law, focusing on the 1951 Refugee Convention and its 1967 Protocol. It explores pressing contemporary challenges such as climate-induced displacement, LGBTQ+ and religion-based asylum claims, digitalisation, regional refugee protection regimes, and the lived experiences of displaced communities across Europe, Asia, Africa, Latin America, and beyond. The volume features insights from leading and emerging scholars and practitioners across law, political science, and related disciplines, presenting an interdisciplinary approach that combines doctrinal analysis with a timely, fresh, and authoritative assessment of the changing landscape of refugee protection.Designed for students, academics, researchers, legal practitioners, and humanitarian professionals, this collection provides rigorous analysis of legal principles alongside regional case studies-including the Rohingya in Bangladesh, Afghan and Syrian refugees in the United Kingdom, Ukrainians in Poland, and Venezuelans across Latin America and the Caribbean. This approach bridges the gap between legal doctrine and practice. Critically evaluating the strengths and limitations of the existing international refugee law framework, it equips readers with the knowledge and analytical tools needed to contribute to more effective and inclusive refugee protection regimes.

Routledge Handbook of International Refugee Law

This book focuses on the legitimacy of corporate power wielded by corporate groups, integrating legal doctrine, economic analysis, and theoretical approaches. It reassesses how corporate groups can maintain legitimacy whilst exercising corporate power.Corporate groups are a prominent commercial feature of many jurisdictions and present unique challenges. The book argues that when analysed through the lens of corporate social responsibility, a legitimacy deficiency emerges. This arises from a lack of historical debate, diluted control mechanisms, and inflated growth, utilising unique features of the corporate group. It explores how the magnified power of the corporate group presents acute challenges for corporate legitimacy. Data is utilised alongside current examples of corporate groups which identify structural architectural patterns. It explores new technologies such as Artificial Intelligence and blockchain as ways of attaining legitimacy. It presents methods of attaining legitimacy for the continued wielding of power to be held within corporate groups.This book spans several research interests under the corporate law umbrella. It will be of interest to traditional black letter company lawyers. Additionally, it will be of interest to those who have an interest in business and those who are interested in the role of technology.

Legal Writings

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