Apostolos Ath. Gkoutzinis

The European Union has long sought to create a single financial area across Europe where consumers in one country benefit from financial markets and activities in other countries. With the emergence of the Internet as a platform for the provision of online banking services, the creation of a pan-European market for banking services appeared a realistic proposition. In practice, however, this has not happened. This book asks why and argues that the creation of banking markets via the Internet relies on both available technologies and appropriate laws and regulations.

Edited by David M. Trubek, Alvaro Santos

This book is an indispensable guide to understanding the legal face of globalization. It is the first one to provide a thorough and systematic analysis of the development theories, economic policies and legal ideas behind the reforms promoted by international institutions in developing countries. Drawing from long-established legal scholarship, the authors show how legal analysis can enhance our understanding of existent choices in a process often presented as inevitable, as well as illuminate the moral and political questions involved in development projects.

Ronald J. Mann

This book tells the story of credit cards around the world: why people use them, the effects on the economies of the nations where they prevail, why they are used so differently around the world, and what should be done to respond to the problems they cause. It includes a wealth of data from around the world, fascinating narratives about the differences from country to country, and penetrating analyses of policies that might stem misuse of cards.

Alan Schenk, Oliver Oldman

This book integrates legal, economic, and administrative materials about value added tax. Its principal purpose is to provide comprehensive teaching tools - laws, cases, analytical exercises, and questions drawn from the experience of countries and organizations from all areas of the world. It also serves as a resource for tax practitioners and government officials that must grapple with issues under their VAT or their prospective VAT.

Michael Thomas, With contributions by David Goy

Providing an incisive, comprehensive commentary on every aspect of SDLT, this book will appeal to property lawyers, tax specialists, and anyone involved in land transactions. The second edition is fully updated and deals with the many changes since the introduction of SDLT. New chapters provide detailed coverage of the treatment of leases and partnerships. Areas of difficulty which arise in practice are dealt with throughout. The chapter on planning has also been revised to take account of new legislation and case law, including the impact of the SDLT disclosure rules.

Peter Harris

Harris traces the development of the income tax and its precursors in Britain and its former colonies to 1820. He focuses on some central features of the income tax that are of particular current importance and considers how these developed in Britain and were exported to the colonies. He draws on historical developments to make observations about the future direction of income tax in the modern world. The book provides a deeper understanding of some central features of the income tax as used in common law countries.

Ronald Wintrobe

Extremist movements often appear mysterious, frightening and irrational. Extremists such as Osama bin Laden are said to be different from us: they are twisted, deviant, fanatical or simply evil. The starting point of this book is that the best way to understand extremists is to assume they are rational. The arguments are illustrated with important episodes of extremism, including the French Revolution, the rise of nationalism in Yugoslavia under Milosevic, and the emergence of suicide terror and Al Qaeda today.

Edited by John D. R. Craig, S. Michael Lynk

This collection of essays by leading legal scholars and lawyers from Europe and the Americas deals with the primary issues confronting the regulation of the global workplace. It examines the role of international labour standards and the contribution of the International Labour Organization, and assesses the success of the European experiment with continental employment standards. It explores the prospects for hemispheric co-operation on labour standards in the Americas, and deals with the impact of international labour standards on the rights of women and migrant workers.

Martyn D. Taylor

Should an international competition agreement be incorporated into the World Trade Organization? Taylor examines this question, arguing that such an agreement would be beneficial. He suggests that an international competition agreement could address under-regulation and over-regulation in the trade-competition regulatory matrix, realising substantive benefits to international trade and competition. This book identifies the appropriate content and structure for a plurilateral competition agreement and proposes a draft negotiating text with accompanying commentary, and as such will be an invaluable tool for policy-makers, WTO negotiators, competition and trade lawyers, and international jurists.

Donald Wittman

Should a surrogate mother be allowed to keep the fetus? Should plea-bargaining be allowed? Should hostile corporate takeovers be encouraged? Should a bystander be found liable for not rescuing a drowning person if the rescue could have been accomplished with little risk to the potential rescuer? Why are nuclear power plants subject to strict liability? Why is McDonald's a franchise? How should Congressional committees be structured? What should be the creditor priority in bankruptcy? This book uses economic analysis to answer these and many other controversial questions in law and organization.

Peter Holgate

Many lawyers, especially those dealing with commercial matters, need to understand accounting yet feel on shaky ground in the area. This book, written specifically for them, looks at how accounting in the UK interacts with companies legislation, and the move to international accounting standards. The book is divided into two parts. The first half explains accounting in a general sense: the basic principles, the profession, the terminology, and the current trends. The second half is devoted to unravelling specific subjects such as acquisitions, pensions, financial instruments and leases.

Charlotte Villiers

The importance of disclosure as a regulatory device in company law is widely recognized. This book explores the disclosure requirements of companies in their reporting activities, and seeks to bring together the main features of the reporting system. The book considers the theoretical basis of the corporate reporting system and describes the regulatory framework for that system. It explores financial reporting and 'narrative' reporting, highlighting the fact that financial reporting requirements are more substantially developed than narrative reporting requirements - a consequence of the shareholder-centred vision that persists in company law.

Edited by Rainer Grote, Thilo Marauhn

International financial relations have become increasingly important for the development of global and national economies. At present these relations are primarily governed by market forces, with little regulatory interference at the international level. In the light of numerous financial crises, this abstinence must be seriously questioned. This book seeks to provide a framework for analysing options for the regulation of international financial markets, from the perspective of public international law and comparative law.

Steven J. Frank

Competing and succeeding in today's marketplace requires an in-depth understanding of intellectual property (IP) - its use as a weapon, as a shield, and as a monetizable asset. This book equips the business manager with a working, practical knowledge essential to creating and exploiting IP wealth. It shows investors how to evaluate IP strength and competitive value. With its results-oriented perspective and international focus, Intellectual Property for Managers and Investors is essential for those with decision making responsibility at the interface where business and innovation meet.

Jennifer A. Zerk

The 'corporate social responsibility' ('CSR') movement has been described as one of the most important social movements of our time. This book looks at what the movement means for multinationals, for states and for international law. International law is often criticized for being too 'state-centred', and ill-equipped to deal with the challenges of globalization. However, Zerk argues that, while international law has its limitations, it presents more opportunities for the CSR regulation of multinationals than many people assume. The main obstacles to better regulation are, therefore, not legal, but political.

Hilton McCann

There are around 40 offshore finance centres around the world, where tax rules limit the amount of tax paid. There is a perception that secrecy about offshore is encouraged to obfuscate tax evasion and money laundering. McCann provides a detailed analysis of the global offshore environment, outlining the extent of the information available and how it might be used in assessing the quality of individual jurisdictions. He analyses the ongoing work of the Financial Stability Forum, the Financial Action Task Force and the Organisation for Economic Cooperation and Development.

Edited by John S. Odell

Negotiations between governments shape the world economy and thus the lives of people everywhere. This innovative book reports the inside story about how developing countries negotiate in the World Trade Organization and regional talks, and why their results vary as they do. Fresh evidence comes from nine recent case studies and one simulation. The book illuminates strategies developing countries have used, coalition formation, how they reframe issues and counter biases, and how they make use of the institutional setting.

Oliver Black

Antitrust is a body of law and policy designed to promote economic competition. This is a philosophical study of concepts that lie at the foundation of antitrust. Although there are many legal and economic books on antitrust, this is the only book devoted to the philosophical scrutiny of the concepts that underpin it. The book is primarily directed at students, theorists and practitioners of antitrust, but will also be useful to lawyers, economists, philosophers, political scientists and others who have an interest in the discipline.

Yong-Shik Lee

Prevalent poverty in less developed countries is one of the most pressing issues of our time and economic development in these countries is necessary to bring them out of poverty. International trade is closely relevant to economic development and export facilitation and effective industrial policies have been the key to the successful development. Current GATT/WTO provisions facilitating development are insufficient and some WTO provisions prevent developing countries from adopting effective development policies. This book identifies such problems and proposes modifications to better facilitate development.

General editor Dirk Van Gerven, Paul Storm

The European company ('SE') is a new legal entity created on 8 October 2004 to allow companies that are active across the single internal market to operate throughout the European Union with a single set of rules and a unified management and reporting system. This book provides comprehensive coverage of the national law in all Member States of the European Economic Area which have, as at 1 July 2005, implemented the Regulation containing the SE Statute and the Directive on employment involvement in the SE.

Cristina Bicchieri

In The Grammar of Society, Cristina Bicchieri examines social norms, such as fairness, cooperation, and reciprocity, in an effort to understand their nature and dynamics, the expectations that they generate, and how they evolve and change. Drawing on several intellectual traditions and methods, including those of social psychology, experimental economics and evolutionary game theory, Bicchieri provides an integrated account of how social norms emerge, why and when we follow them, and the situations where we are most likely to focus on relevant norms.\