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Many corporate tax systems lack structure. Focusing on structural defects and how they are addressed in practice, this comprehensive and comparative analysis of corporate tax systems uses a conceptual framework to illustrate and analyse the many difficult issues corporations pose. This framework is enhanced by the examination of a large body of legal rules and practical considerations which demonstrate how corporate tax systems work in practice. While adopting a broad comparative approach, the analysis also drills down into the detail of influential corporate tax systems in order to illustrate the major issues they face and the options available to them.
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A critical history of European sovereignty and property rights as the foundation of the international order in 1300-1870.
Public Law is a high quality introductory textbook that comprehensively covers the key topics found on undergraduate public law courses. Three key themes that permeate all of the content allow students to approach the content in a structured and easy to understand way and questions posed throughout the chapters give students the opportunity to provide answers that show how their knowledge has increased as the chapter progresses. The key themes are: -The significance of executive power in the contemporary constitution and the challenge of ensuring that those who wield it are held to account -The shift in recent times from a more political to a more legal constitution and the implications of t...
This comprehensive yet accessible Research Handbook offers an expert guide to the key concepts, principles and debates in the modern law of unjust enrichment and restitution.
Learning Law is an accessible and engaging introduction to Australian law for students considering a career in the legal profession. This text teaches students how to deal with legislation and cases, focusing on core topics and contextualisation. This second edition has been thoroughly updated and revised, with significant changes including: six new chapters – First Peoples and the law, research, the ethical lawyer, statutory interpretation, lawyers and clients, becoming a lawyer – more coverage of parliaments and courts, new Living Law boxes that showcase the diverse career paths available to law graduates and new Critical Perspective boxes to engage students with critical analysis. Written in a conversational style, Learning Law will leave students feeling more knowledgeable about, and confident in, their interactions with Australian legal institutions and legal professionals. This text is an essential resource that law students will refer to throughout their studies and in the early stages of their career.
Delegating Rights Protection provides a socially and political grounded analysis of the deliberate political genesis of bills of rights in advanced democratic settings. The book particularly concentrates on exploring bill of rights outcomes in four Westminster democracies: Australia, Canada, New Zealand, and the United Kingdom.
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