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La lucha constante contra la discriminación de género, y por alcanzar una igualdad real y efectiva entre mujeres y hombres en las diferentes esferas de la sociedad, se concibe como una de las principales y más urgentes demandas sociales de nuestro tiempo. Sin embargo, perviven sectores de actividad, como es el caso del deporte, en los que el hecho de materializar tal objetivo se ve limitado, sobre todo, por el mantenimiento de unas estructuras y de una filosofía más propia de épocas ya superadas, en las que aquellos escenarios discriminatorios, principalmente hacia las mujeres, parecían encontrar una justificación de tipo social y/o cultural. En consecuencia, y aun en el contexto de ...
Steve Peers examines the institutions of justice and home affairs policy formulation and implementation within the EU. The author discusses the ways in which these institutions have intervened in cases of crime, corruption and immigration.
Although the details of tax law are literally endless—differing not only from jurisdiction to jurisdiction but also from day-to-day—structures and patterns exist across tax systems that can be understood with relative ease. This book, now in an updated new edition, focuses on these essential patterns. It provides an immensely useful introduction to the core common knowledge that any well-informed tax lawyer or policy maker should have about comparative tax law in our times. The busy reader will welcome the compact nature of this work, which is shorter than the first edition and can be read in a weekend if one skips footnotes. The authors elucidate the commonalities and differences across...
Reprint of the second revised and enlarged edition, a complete revision of the first edition published in 1934. A landmark in the development of modern jurisprudence, the pure theory of law defines law as a system of coercive norms created by the state that rests on the validity of a generally accepted Grundnorm, or basic norm, such as the supremacy of the Constitution. Entirely self-supporting, it rejects any concept derived from metaphysics, politics, ethics, sociology, or the natural sciences. Beginning with the medieval reception of Roman law, traditional jurisprudence has maintained a dual system of "subjective" law (the rights of a person) and "objective" law (the system of norms). Thr...
Reprint of the first American edition. First published in Italian in 1936, this is a collection of maxims, anecdotes and observations on the nature of law and justice by a professor of legal procedure at the University of Florence. Some chapters are: On the Faith of Judges, The Prime Requisite of Lawyers; On Etiquette (Or Discretion) in The Court; On the Relationship Between the Lawyer and the Truth, or on the Necessary Partisanship of the Lawyer. With a new preface by Jacob A. Stein, prominent Washington D.C. trial lawyer and author of Legal Spectator & More (2003) and other titles.
This timeless classic by Harold J. Laski explains the nature of the modern state by examining its characteristics, as revealed by its history. The State in Theory and Practice is a work that grows in significance, rather than dwindles over time. This is because, as Sidney A. Pearson, Jr. points out, Laski helped develop and expound the foundational arguments of the political left.After the collapse of the Soviet Union, even on the hard left, few people thought of Marxism, at least in its classical formulation by Laski in the 1930s, as a political alternative. Much of the interest in Laski seeks to separate the early Laski of pluralist parliamentary arguments from the later Laski of Marxism. ...
International taxation is a vital issue for a growing number of business and individuals across the world. The need to understand how the international system of taxation works is therefore a subject of importance to many people. The International Taxation System provides this understanding by bringing together experts from the most important fields in the subject who have each authored chapters especially for this book. They each provide brief, structured and easy to understand explanations of the key concepts edited together into one volume to provide a unique, very readable, guide to the field. While this text is aimed at masters or advanced undergraduate level students, it will also be of interest to those requiring a professional understanding of the topic. Each chapter introduces a different aspect of the international taxation system, explains the important issues to be understood in each case and provides suggestions for discussion and further reading.
This report examines the practices of Member countries with regards to tax sparing and explains why Member countries have become more reluctant to grant tax sparing in treaties. It also provides a number of suggested "best practices" on the design of tax sparing provisions in tax treaties.
Via a global analysis of more than 180 transfer pricing cases from 20 representative jurisdictions, Resolving Transfer Pricing Disputes explains how the law on transfer pricing operates in practice and examines how disputes between taxpayers and tax administrations are dealt with around the world. It has been designed to be an essential complement to the OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations, which focus on transfer pricing issues but do not refer to specific transfer pricing disputes. All of the transfer pricing cases discussed in the book are linked to the relevant paragraphs of the OECD Guidelines by means of a 'Golden Bridge', namely a table listing the cases according to the paragraphs of the Guidelines to which they refer. It therefore provides examples of the application of the Arm's Length Principle in many settings on all continents.