Schwarz on Tax Treaties is the definitive analysis of tax treaties from United Kingdom and Irish perspectives and provides in-depth expert analysis of the interpretation and interaction of those treaty networks with the European Union and international law. The sixth edition significantly develops the earlier work with enhanced commentary and is updated to include the latest UK, Irish domestic and treaty developments, international and EU law, including: Covered Tax Agreements modified by the BEPS Multilateral Instrument; judicial decisions of Ireland, the UK and foreign courts on UK and Irish treaties; Digital Services Tax; treaty binding compulsory arbitration; Brexit and the EU-UK Trade and Cooperation Agreement; taxpayer rights in exchange of information; taxpayer rights in EU cross-border collection of taxes; attribution of profits to permanent establishments; and EU DAC 6 Disclosure of cross-border planning. Case law developments including: UK Supreme Court in Fowler v HMRC; Indian Supreme Court in Engineering Analysis Centre of Excellence Private Limited and Others v CIT; Australian Full Federal Court in Addy v CoT; French Supreme Administrative Court in Valueclick; English Court of Appeal in Irish Bank Resolution Corporation v HMRC; JJ Management and others v HMRC; United States Tax Court in Adams Challenge v CIR; UK Tax Tribunals in Royal Bank of Canada v HMRC; Lloyd-Webber v HMRC; Esso Exploration and Production v HMRC; Glencore v HMRC; McCabe v HMRC; Padfield v HMRC; Davies v HMRC; Uddin v HMRC; English High Court in Minera Las Bambas v Glencore; Kotton v First Tier Tribunal; and CJEU in N Luxembourg I, and others (the ‘Danish beneficial ownership cases’); État belge v Pantochim; College Pension Plan of British Columbia v Finanzamt München; HB v Istituto Nazionale della Previdenza Sociale. About the Author Jonathan Schwarz BA, LLB (Witwatersrand), LLM (UC Berkeley), FTII is an English Barrister at Temple Tax Chambers in London and is also a South African Advocate and a Canadian and Irish Barrister. His practice focuses on international tax disputes as counsel and as an expert and advises on solving cross-border tax problems. He is a Visiting Professor at the Faculty of Law, King’s College London University. He has been listed as a leading tax Barrister in both the Legal 500, for international corporate tax, and Chambers’ Guide to the Legal Profession, for international transactions and particular expertise in transfer pricing. He has been lauded in Who’s Who Legal, UK Bar for his ‘brilliant’ handling of cross-border tax problems. In Chambers Guide, he is identified as ‘the double tax guru’ with ‘extraordinary depth of knowledge and experience when it comes to tax treaty issues and is a creative thinker and a clear and meticulous writer’.

Fully updated to cover developments including the Protection from Harassment Act 1997, the Human Rights Act, Regina vs. Ireland, and Regina vs. Burstow, this book provides comprehensive commentary on tort law. The authors provide a variety of comparative and economic perspectives upon the area.

Written by prominent UK labour lawyers, this textbook is comprehensive and engaging, with detailed commentary and integrated materials.

This innovative handbook provides a comprehensive, and truly global, overview of the main approaches and themes within law and society scholarship or social-legal studies. A one-volume introduction to academic resources and ideas that are relevant for today’s debates on issues from reproductive justice to climate justice, food security, water conflicts, artificial intelligence, and global financial transactions, this handbook is divided into two sections. The first, ‘Perspectives and Approaches’, accessibly explains a variety of frameworks through which the relationship between law and society is addressed and understood, with emphasis on contemporary perspectives that are relatively new to many socio-legal scholars. Following the book’s overall interest in social justice, the entries in this section of the book show how conceptual tools originate in, and help to illuminate, real-world issues. The second and largest section of the book (42 short well-written pieces) presents reflections on topics or areas concerning law, justice, and society that are inherently interdisciplinary and that are relevance to current – but also classical – struggles around justice. Informing readers about the lineage of ideas that are used or could be used today for research and activism, the book attends to the full range of local, national and transnational issues in law and society. The authors were carefully chosen to achieve a diverse and non-Eurocentric view of socio-legal studies. This volume will be invaluable for law students, those in inter-disciplinary programs such as law and society, justice studies and legal studies, and those with interests in law, but based in other social sciences. It will also appeal to general readers interested in questions of justice and rights, including activists and advocates around the world.

This book is about microfinance in rural China and how the villagers cultivated their social relationships by moving money.

Markesinis and Deakin's Tort Law is an authoritative, analytical, and well-established textbook, now in its eighth edition. The authors provide a variety of comparative and economic perspectives on the law of tort and its likely development, placing the subject in its socio-economic context, giving students a deeper understanding of tort law.

Constitutional review has become an essential feature of modern liberal democratic constitutionalism. In particular, constitutional review in the context of rights litigation has proved to be most challenging for the courts. By offering in-depth analyses on changes affecting constitutional design and constitutional adjudication, while also engaging with general theories of comparative constitutionalism, this book seeks to provide a heightened understanding of the constitutional and political responses to the issue of adaptability and endurance of rights-based constitutional review. These original contributions, written by an array of distinguished experts and illustrated by the most up-to-date case law, cover Australia, Belgium, Finland, France, Hungary, Ireland, Italy, Spain, the United Kingdom and the United States, and include constitutional systems that are not commonly studied in comparative constitutional studies. Providing structured analyses, the editors combine studies of common law and civil law jurisdictions, centralized and decentralized systems of constitutional review, and large and small jurisdictions. This multi-jurisdictional study will appeal to members of the judiciary, policymakers and practitioners looking for valuable insights into the case law of a range of constitutional and supreme courts in this rapidly expanding field of constitutional adjudication. It also serves as an excellent resource for academics, scholars and advanced students in the fields of law, human rights and political science.