Authors from 13 countries come together in this edited volume, Common Law and Civil Law Today: Convergence and Divergence, to present different aspects of the relationship and intersections between common and civil law. Approaching the relationship between common and civil law from different perspectives and from different fields of law, this book offers an intriguing insight into the similarities, differences and connections between these two major legal traditions. This volume is divided into 3 parts and consists of 22 articles. The first part discusses the common law/civil law dichotomy in the international legal systems and theory. The second focuses on case-law and arbitration, while the third part analyses elements of common and civil law in various legal systems. By offering such a variety of approaches and voices, this book allows the reader to gain an invaluable insight into the historical, comparative and theoretical contexts of this legal dichotomy. From its carefully selected authors to its comprehensive collection of articles, this edited volume is an essential resource for students, researchers and practitioners working or studying within both legal systems.

This accessible casebook combines a strong problems approach with a sufficient level of policy considerations to provide a coherent structure for understanding the law. Designed to facilitate teaching and learning, Basic Federal Incom Taxation uses text, tightly-edited cases, and problems to drive the exploration of the fieldcovers all the major topics of basic Federal Income Taxation in a concise presentationoffers an outstanding group of problems brief ones to test understanding and more in-depth ones to engagedeftly integrates policy issues and tax procedure to enlighten, instead of overwhelming is organized for readability, each major heading is followed by references to the associated Code and regulationsfacilitates case analysis through explanatory text that introduces the factual context for most cases, as well as notes after the casessupplies basic background on financial theory, such as discounting, cash flows, and internal rates of return and original issue discountincludes a glossary of terms at the end of the book The casebook prepares for practice by: discussing the rules of practice before the IRS offering practical advice regarding the appropriate level of aggressiveness when representing a taxpayerpresenting examples of primary tax forms filed by individualsproviding selected examples from different countries to awaken interest in comparative law

This book advances a theoretical account of contract law, grounded in value pluralism. Arguing against attempts to delineate branches of legal doctrine by reference to single unifying values, the book suggests that a field such as contract law can only be explained and justified by the interaction of a multiplicity of moral values. In recent times, the philosophy of contract law has been dominated by the 'promise theory', according to which the morality of promise provides a 'blueprint' for the structure, shape, and content that contract law rules and doctrines should take. The promise theory is an example of what this book calls a 'foundationalist' theory, whereby areas of law reflect or are underlain by particular moral principles or sets of such principles. By considering contract law from the point of view of its theory, rules and doctrines, and broader political context, the book argues that the promise theory can only ever offer part of the picture. The book claims that 'top-down' theories of contract law such as the promise theory and its bitter rival the economic analysis of law seriously mishandle legal doctrine by ignoring or underplaying the irreducible plurality of values that shape contract law. The book defends the role of this multiplicity of values in forging contract doctrine by developing from the 'ground-up' a radical and distinctly republican reinterpretation of the field. The book encourages readers to move away from a 'top-down' theory of contract law such as the promise theory and instead embrace a distinctly republican approach to contract law that would justify the legal rules and doctrines we find in particular jurisdictions at particular times.