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Alan Schenk and Oliver Oldman

This comparative examination of Value Added Taxes worldwide covers both theory and practice and is intended for an audience of students, teachers, researchers, government officials, and practitioners. The authors are American law professors, both teachers of courses on VAT and long time members of the ABA's Committee on Value Added Tax (recently the Committee on Alternative Tax Systems).

The book begins with an extensive survey of VAT principles as enunciated during the second half of the twentieth century in official reports and by economists and other tax authorities. Included are basic statistical data and an appendix delineating the global spread of the tax together with rates in the year 2000. Thereafter, the authors present the legal concepts and definitions displayed in VAT laws and elaborated by the courts of Europe and New Zealand. Comparison is made from time to time with American experience with state retail sales taxes. Application of VATs to particular activities is examined in separate chapters devoted to banking, insurance, real estate, and nonprofit organizations. Particular attention is paid to cross-border situations whether international, within the European Union and other country groupings, or within federal countries. The special problems of telecommunications, transportation and E-commerce are covered together in one chapter.

A feature of the book of particular use to practitioners as well as students and scholars is an appendix of more than 100 pages, which sets forth the consolidated text of the European Union's famous Sixth Directive. It serves as the governing statutory document for the VATs in EU member countries and is the subject of interpretation and application in many of the litigated cases included or referred to in the book.



Published under the Transnational Publishers imprint.

Series:

Edited by José E. Alvarez

American Classics in International Law: International Investment Law, edited by Professor José E. Alvarez, contains a selection of the best scholarship on the subject produced by those with a connection to the United States. Since international investment law remains a subject that is not codified in a single multilateral treaty, the volume also contains selections of U.S. treaties that have influenced the over 3,400 international investment agreements (IIAs) now in existence. The collection offers a selection of significant addresses by prominent U.S. policy-makers along with a comprehensive introduction by the Editor that puts the various elements - the contributions made by U.S. academics, treaty-negotiators, and policy-makers - in a broader context.

Edited by Chiara Giorgetti

Challenges and Recusals of Judges and Arbitrators in International Courts and Tribunals examines one of the fundamental control mechanisms of international dispute resolution. In doing so, the book assesses procedures, standards and outcomes of challenges and recusals in some of the main international courts and tribunals, including the ICJ, ICSID, the PCA, the WTO, the Iran-US Claims Tribunal, the ICC and international criminal courts. The book analyzes specific grounds for challenges and how they are applied, while also presenting personal perspectives on challenges and recusals from the point of view of arbitrators and counsel. The book also examines regional differences in challenges and recusals. This unique approach allows a comparative view on both procedural and substantive issues, and also provides a clear and in-depth study of specific forums.

Series:

Edited by Kevin Kennedy

This volume provides practitioners, academics and students with the first definitive coverage of NAFTA investment arbitration. Given the level of foreign direct investment within the NAFTA countries, the issue of redress for states in investment cases is a major one. The state dispute settlement mechanisms within NAFTAs Chapter Eleven are recognized as a model worthy of close examination.



The experts and scholars who have contributed to this work present a comprehensive overview of the first ten years of practice in the area of investment disputes under the NAFTA provision. As in any nascent undertaking, the successes, failures and controversies that have been the experience of the state parties involved in NAFTA, are keenly reflected in the Chapter 11 cases. It is in these experiences, as described by in the chapters of this timely volume, that the readers will find substantive and procedural insights into an emerging new area of public international economic law. Many see the workings of the NAFTA agreement, particularly Chapter 11, as a Rorschach test for how state parties can approach and effectively adjudicate investment disputes. For this reason all practitioners and scholars concerned with international trade and foreign direct investment issues should consult this book.



Published under the Transnational Publishers imprint.

Alan Schenk and Oliver Oldman

This comparative examination of Value Added Taxes worldwide covers both theory and practice and is intended for an audience of students, teachers, researchers, government officials, and practitioners. The authors are American law professors, both teachers of courses on VAT and long time members of the ABA's Committee on Value Added Tax (recently the Committee on Alternative Tax Systems).

The book begins with an extensive survey of VAT principles as enunciated during the second half of the twentieth century in official reports and by economists and other tax authorities. Included are basic statistical data and an appendix delineating the global spread of the tax together with rates in the year 2000. Thereafter, the authors present the legal concepts and definitions displayed in VAT laws and elaborated by the courts of Europe and New Zealand. Comparison is made from time to time with American experience with state retail sales taxes. Application of VATs to particular activities is examined in separate chapters devoted to banking, insurance, real estate, and nonprofit organizations. Particular attention is paid to cross-border situations whether international, within the European Union and other country groupings, or within federal countries. The special problems of telecommunications, transportation and E-commerce are covered together in one chapter.

A feature of the book of particular use to practitioners as well as students and scholars is an appendix of more than 100 pages, which sets forth the consolidated text of the European Union's famous Sixth Directive. It serves as the governing statutory document for the VATs in EU member countries and is the subject of interpretation and application in many of the litigated cases included or referred to in the book.


Published under the Transnational Publishers imprint.

Edited by Shotaro Hamamoto, Hironobu Sakai and Akiho Shibata

The traditional and mainstream conception of international law presupposes a certain ideal type of State. However, each State is situated in a particular context – an Etat situé – and the universal, impartial and non-discriminatory application of international law to each State often produces unjustifiable results in the real world. International law thus needs to cope with this existential question in order to ensure and maintain the effectiveness of the international legal order, without, however, being trapped by a nihilistic relativism. This approach requires a flexible understanding and reconstruction of the international law-making theory. The present collection of essays gathers contributions written in honour of Professor Ryuichi Ida by his colleagues and former students, inspired by the dédicataire, who places particular emphasis upon the context, effectiveness and purposes of international law. The dédicataire’s perspective finds wide ranging applications and the present collection deals with international economic law, international criminal law, international environmental law, international law-making, the law of State responsibility and the law of international organizations.

Contributors are: Tatsuya Abe, Pierre-Marie Dupuy, Shotaro Hamamoto, Machiko Kanetake, Tomohiko Kobayashi, Tomonori Mizushima, Hironobu Sakai, Akiho Shibata, Mari Takeuchi, Dai Tamada, Sakda Thanitcul, Zhi-an Wang, and Takuhei Yamada.

Frontiers of International Economic Law

Legal Tools to Confront Interdisciplinary Challenges

Edited by Freya Baetens and José Caiado

Confronted with today’s global interdisciplinary challenges, international economic law offers a myriad of legal tools to provide both procedural and substantive solutions. Frontiers of International Economic Law: Legal Tools to Confront Interdisciplinary Challenges will appeal to those interested in the general theory of international economic law, but also readers looking for innovative answers to practical questions will also be pleased to find a broad array of topics structured along four frontier themes: facing economic crises and uncertainties, confronting environmental challenges, considering human rights and development objectives, and finally, regulating energy transit and new technologies. The contributions presented here will help to push forward, through promoting and developing the rule of law, the – at times contentious – frontiers of international economic law.

Series:

Emmanuel Gaillard

Also available as an e-book

Le droit de l’arbitrage, plus encore que le droit international privé, se prête à une réflexion de philosophie du droit. Les notions, essentiellement philosophiques, de volonté et de liberté sont au coeur de la matière. La liberté des parties de préférer aux juridictions étatiques une forme privée de règlement des différends, de choisir leur juge, de forger la procédure qui leur paraît la plus appropriée, de déterminer les règles de droit applicables au différend, quitte à ce qu’il s’agisse de normes autres que celles d’un système juridique donné, la liberté des arbitres de se prononcer sur leur propre compétence, de fixer le déroulement de la procédure et, dans le silence des parties, de choisir les normes applicables au fond du litige, soulèvent autant de questions de légitimité.
Le présent ouvrage s’attache à identifier les postulats philosophiques qui sous-tendent la matière, à montrer leur profonde cohérence et les conséquences pratiques qui en découlent dans la résolution des grands contentieux du commerce international.

Series:

William J. Davey

Also available as an e-book

International trade is conducted mainly under the rules of the World Trade Organization. Its non-discrimination rules are of fundamental importance. In essence, they require WTO members not to discriminate amongst products of other WTO members in trade matters (the most favoured- nation rule) and, subject to permitted market-access limitations, not to discriminate against products of other WTO members in favour of domestic products (the national treatment rule). The interpretation of these rules is quite difficult. Their reach is potentially so broad that it has been felt that they should be limited by a number of exceptions, some of which also present interpretative difficulties. Indeed, one of the principal conundrums faced by WTO dispute settlement is how to strike the appropriate balance between the rules and exceptions. Davey explores the background and justification for the non-discrimination rules and examines how the rules and the exceptions have been interpreted in WTO dispute settlement. He gives considerable attention to whether the exceptions give sufficient discretion to WTO members to pursue their legitimate non-trade policy goals.

Latin American Investment Protections

Comparative Perspectives on Laws, Treaties, and Disputes for Investors, States and Counsel

Edited by Jonathan C. Hamilton, Omar E. Garcia-Bolivar and Hernando Otero

Latin American Investment Protections provides a unique country-by-country discussion of legal protections, dispute resolution and arbitration relating to foreign investment in Latin America. Topics include relevant local laws, legal stability regimes (often overlooked), related State institutions, treaties for the protection of foreign investments, international arbitration and other dispute resolution mechanisms and foreign investment disputes involving investment in Latin America.

Featuring chapters surveying 18 countries and prepared by a field of leading experts, Latin American Investment Protections is tailored to investors, host States, legal practitioners and academics alike, providing a comprehensive
overview of the field.