Digital Book Platform
Transport Law in South Korea:
(2025)
Derived from the renowned multi-volume International Encyclopaedia of Laws, this book provides a systematic approach to transport law as applied in South Korea. The book describes the main sources of transport law, jurisdiction and courts, state immunity, and the legal role of transport intermediaries, with detailed reference to maritime law, transport by road, transport by air, transport by rail, and inland navigation. A special chapter is devoted to multimodal transport. Among the elements of transport law considered are the legal status of the vessel; its acquisition, ownership, and registration; vessel liens and mortgages; the position of master and crew; maritime salvage and assistance; marine pollution; collision; and carriage of passengers. Other topics discussed include liability and limitation of liability, charter parties, and transport under bill of lading. Case law, intergovernmental cooperation agreements, and interactions with environmental, tax, and competition law are also covered.Its succinct yet scholarly nature, as well as the practical quality of the information it provides, make this book a valuable resource for lawyers handling transport contracts or cases affecting South Korea. It will also be welcomed by researchers and academics for its contribution to a field that continues to gain significance in the study of comparative law.
Competition and State Aid :An Analysis of the EU Practice
(2025)
International Competition Law Series # 63Competition and State Aid, currently in its third edition, has been updated and integrated by eminent professors, EU law practitioners and lawyers of Greenberg Traurig Santa Maria, a prominent law firm that for years has distinguished itself for handling State aid cases before EU and Member State courts, and brilliantly captures the current state of the relation between State aid and EU inter-state competition. Since its first edition in 2007, this masterful book has established itself as the preeminent resource for practitioners who must interpret this vexed relationship on a case-by-case basis.What’s in this book:Drawing on numerous additional case profiles from the years following the first edition, the book merges deep familiarity with the relevant features of EU law and the expertise that the contributors have built in their everyday practice. Among the considerations connected with the ‘State aid phenomenon’ and the cases arising from it, the seventeen expert contributors explore and clarify the following issues and topics:the Commission’s increasing policymaker role;the importance of focusing on the actual elements that demonstrate the distortion (or the potential distortion) of competition and the existence of real prejudice to trade;exceptions, General Block Exemption Regulation and the Temporary Frameworks;State aid procedural rules;the principles of legitimate expectations, legal certainty, and proportionality as the discriminating elements of recovery orders;the relevance of internal tax procedures;rights of defence of undertakings involved in State aid proceedings;the locus standi of private parties (aid recipients and their competitors) before the EU courts;cooperation and conflict between the Commission and national courts on State aid matters;State aid and insolvency proceedings;National Recovery and Resiliency Plans in the framework of State aid rules;differences and interplay between State aid rules and the new Foreign Subsidies Regulation;State aid in the United Kingdom following Brexit; andState aid rules in specific sectors (e.g., agriculture and fishery, banking and finance, digital transition, environment and energy, sport and transport).How this will help you:As in the previous editions, the overall approach is eminently pragmatic, laying emphasis on the procedure before the Commission, EU courts, and national courts. Given the contributors' expert knowledge in navigating a diverse range of relevant situations from various perspectives, the book's credibility is beyond question. It is certain to be of great value to practitioners in all EU Member States, as well as to economists, policymakers, and jurists dealing with European law at all levels.
Comparative Income Taxation:A Structural Analysis
(2025)
Comparative Income Taxation, highly acclaimed through four editions and currently in its fifth edition, has been thoroughly updated to reflect the latest changes and trends. This outstanding book thoroughly analyzes the structural and design differences between countries with complex national income tax systems, the understanding of which is crucial in the globalized economy. Leaders from 11 of the world’s largest national taxation systems—Australia, Canada, China, France, Germany, India, Japan, The Netherlands, Sweden, the UK, and the US— each contribute their particular expertise to a study major structural issues in income tax design. What’s in this book:Individually authored country descriptions outline the climate and institutional framework in which each of the 11 national taxation systems’ substantive tax rules operate. To make it easier to compare the similarities and differences between the various countries' tax systems, all of the country descriptions are examined using a standard format. They form the background to an expertly informed comparative analysis focusing on three major areas: basic income taxation, taxation of business organizations and international taxation. Most of the rules especially important for international business and investment are dealt with here, including (among many others) rules on the following: classification of business entities; taxation of corporations and their shareholders; corporate organization and restructuring; taxation of partnerships; residence and source taxation; controlled foreign company rules; restrictions on the deduction of interest; courts dealing with tax matters; and effects of tax treaties. In addition to the updating of the entire book, several new topics—including the treatment of hybrid mismatch arrangements, Pillar One, the 15% Pillar Two Global Minimum Tax, and digital services taxes—have been added. How this will help you:The international tax community will warmly welcome this new edition of a classic source of information and analysis on the various ways that nations build their income tax systems for students, academics, researchers, tax practitioners, and tax policy officials. Editors:Hugh J. Ault, Brian J. Arnold & Graeme S. Cooper
Religion and Law in Portugal:
(2025)
Derived from the renowned multi-volume International Encyclopaedia of Laws, this convenient resource provides systematic information on how Portugal deals with the role religion plays or can play in society, the legal status of religious communities and institutions, and the legal interaction among religion, culture, education, and media.After a general introduction describing the social and historical background, the book goes on to explain the legal framework in which religion is approached. Coverage proceeds from the principle of religious freedom through the rights and contractual obligations of religious communities; international, transnational, and regional law effects; and the legal parameters affecting the influence of religion in politics and public life. Also covered are legal positions on religion in such specific fields as church financing, labour and employment, and matrimonial and family law. A clear and comprehensive overview of relevant legislation and legal doctrine make the book an invaluable reference source and very useful guide.Succinct and practical, this book will prove to be of great value to practitioners in the myriad instances where a law-related religious interest arises in Portugal. Academics and researchers will appreciate its value as a thorough but concise treatment of the legal aspects of diversity and multiculturalism in which religion plays such an important part.
Corporations and Partnerships in Brazil:
(2025)
Derived from the renowned multi-volume International Encyclopaedia of Laws, this practical analysis of the law of business formations in Brazil provides quick and easy guidance on a variety of corporate and partnership considerations such as mergers, rights and duties of interested parties, stock exchange rules, labour laws, and takeovers. Lawyers who handle transnational business will appreciate the explanation of local variations in terminology and the distinctive concepts that determine practice and procedure.A general introduction covering historical background, definitions, sources of law, and the effect of international private law is followed by a discussion of such aspects as types of formation, capital, shares, management, control, liquidation, mergers, takeovers, holding companies, subsidiaries, and taxation. Big companies, various types of smaller entities, and partnerships are all covered in turn. These details are presented in such a way that readers who are unfamiliar with specific terms and concepts in varying contexts will fully grasp their meaning and significance.Thorough yet practical, this convenient volume puts the information necessary for corporations to compete effectively at the user’s fingertips. An important and practical tool for business executives and their legal counsel interested in engaging in an international partnership or embarking on corporate expansion, this book will prove a valuable time-saving tool for business and legal professionals alike. Lawyers representing parties with interests in Brazil will welcome this very useful guide, and academics and researchers will appreciate its value in the study of comparative business law.
Religion and Law in Finland:
(2025)
Derived from the renowned multi-volume International Encyclopaedia of Laws, this convenient resource provides systematic information on how Finland deals with the role religion plays or can play in society, the legal status of religious communities and institutions, and the legal interaction among religion, culture, education, and media.After a general introduction describing the social and historical background, the book goes on to explain the legal framework in which religion is approached. Coverage proceeds from the principle of religious freedom through the rights and contractual obligations of religious communities; international, transnational, and regional law effects; and the legal parameters affecting the influence of religion in politics and public life. Also covered are legal positions on religion in such specific fields as church financing, labour and employment, and matrimonial and family law. A clear and comprehensive overview of relevant legislation and legal doctrine make the book an invaluable reference source and very useful guide.Succinct and practical, this book will prove to be of great value to practitioners in the myriad instances where a law-related religious interest arises in Finland. Academics and researchers will appreciate its value as a thorough but concise treatment of the legal aspects of diversity and multiculturalism in which religion plays such an important part.
Labour Law in New Zealand:
(2025)
Derived from the renowned multi-volume International Encyclopaedia of Laws, this monograph on New Zealand not only describes and analyses the legal aspects of labour relations, but also examines labour relations practices and developing trends. It provides a survey of the subject that is both usefully brief and sufficiently detailed to answer most questions likely to arise in any pertinent legal setting. Both individual and collective labour relations are covered in ample detail, with attention to such underlying and pervasive factors as employment contracts, suspension of the contracts, dismissal laws and covenant of non-competition, as well as international private law. The author describes all important details of the law governing hours and wages, benefits, intellectual property implications, trade union activity, employers’ associations, workers’ participation, collective bargaining, industrial disputes, and much more.Building on a clear overview of labour law and labour relations, the book offers practical guidance on which sound preliminary decisions may be based. It will find a ready readership among lawyers representing parties with interests in New Zealand, and academics and researchers will appreciate its value in the study of comparative trends in laws affecting labour and labour relations.
Corporations and Partnerships in China:
(2025)
Derived from the renowned multi-volume International Encyclopaedia of Laws, this practical analysis of the law of business formations in China provides quick and easy guidance on a variety of corporate and partnership considerations such as mergers, rights and duties of interested parties, stock exchange rules, labour laws, and takeovers. Lawyers who handle transnational business will appreciate the explanation of local variations in terminology and the distinctive concepts that determine practice and procedure.A general introduction covering historical background, definitions, sources of law, and the effect of international private law is followed by a discussion of such aspects as types of formation, capital, shares, management, control, liquidation, mergers, takeovers, holding companies, subsidiaries, and taxation. Big companies, various types of smaller entities, and partnerships are all covered in turn. These details are presented in such a way that readers who are unfamiliar with specific terms and concepts in varying contexts will fully grasp their meaning and significance.Thorough yet practical, this convenient volume puts the information necessary for corporations to compete effectively at the user’s fingertips. An important and practical tool for business executives and their legal counsel interested in engaging in an international partnership or embarking on corporate expansion, this book will prove a valuable time-saving tool for business and legal professionals alike. Lawyers representing parties with interests in China will welcome this very useful guide, and academics and researchers will appreciate its value in the study of comparative business law.
Intellectual Property Law in Denmark:
(2025)
Derived from the renowned multi-volume International Encyclopaedia of Laws, this monograph provides a survey and analysis of the rules concerning intellectual property rights in Denmark. It covers every type of intellectual property right in depth – copyright and neighbouring rights, patents, utility models, trademarks, trade names, industrial designs, plant variety protection, chip protection, trade secrets, and confidential information. Particular attention is paid throughout to recent developments and trends. The analysis approaches each right in terms of its sources in law and in legislation, and proceeds to such legal issues as subject matter of protection, conditions of protection, ownership, transfer of rights, licences, scope of exclusive rights, limitations, exemptions, duration of protection, infringement, available remedies, and overlapping with other intellectual property rights.The book provides a clear overview of intellectual property legislation and policy, and at the same time offers practical guidance on which sound preliminary decisions may be based. Lawyers representing parties with interests in Denmark will welcome this very useful guide, and academics and researchers will appreciate its value in the study of comparative intellectual property law.
Fundamentals of EU VAT Law:
(2025)
Fundamentals of EU VAT Law, currently in its third edition, is an immensely useful book offering not only an exhaustive description of the current state of EU Value added tax (VAT) law but also an in-depth explanation of the system’s rationale and its legislative provisions. VAT is responsible for generating almost EUR 1200 billion per year in tax revenues across the European Union – revenues that play a huge role in budgetary policymaking in the Member States. This book sheds light on the elements of the system and demonstrates how and why they are linked to each other. What’s in this book:The systematic presentation covers the following issues and topics:sources of EU VAT law, including CJEU case law;principles underlying the EU VAT system;relations among the layers of EU VAT law – primary and secondary EU law, national law;how to apply the VAT legislation and case law;allocation of taxing rights (place of supply rules),invoicing requirements and other administrative obligations;exemptions, the taxable amount and the new VAT rates structure;the right of deduction of input VAT;international supply chain taxation; intra-Community transactions, importation and exportation;e-commerce, distance sales rules, platforms and the one-stop-shop mechanism;immovable property; holding companies and dealings in shares.The structure of the EU VAT Directive has been followed in this book with additional topical chapters on immovable property, intra-Community transactions, importation and exportation of goods, and shares and other securities. How this will help you:Delving deep into the meaning and interpretation of the most prominent legislative provisions and court rulings, this book serves as an incomparable guide for practitioners. Its emphasis on the rationale and systematics of the EU VAT system and its abundance of references to case law and literature make this book an indispensable reference for all tax law professionals, including legislators, judges and researchers.
EU State Aid Control:Law and Economics
(2025)
EU State Aid Control, currently in its second edition, is an in-depth analysis of the legal and economic principles of EU State aid control, thoroughly exploring the central rationales of State aid and the various trade-offs that underlie the rules and decisions taken by the Commission and the Courts. When the first edition of EU State Aid Control – Law and Economics was published eight years ago, it was a first-of-its-kind book.Since then, the world has seen a great deal of developments that seemed to be a thing of the past: Brexit, the COVID-19 pandemic, and Russia’s invasion of Ukraine. European politics and the law of the European Union have had to adapt to these challenges and changes, and EU State aid law has been no exception. In recent years, the European Commission has reviewed and adapted the General Block Exemption Regulation (GBER), as well as its Guidelines and communications covering practically all areas of State aid control. New rules have also sprouted, such as the EU/UK Trade and Cooperation Agreement, a new set of crisis rules in the wake of the COVID-19 pandemic, the Foreign Subsidies Regulation, and the Temporary Crisis and Transition Framework, which are all profoundly influencing, expanding, and modifying State aid control law and practice in the EU. Concurrently, the European Courts have shaped State aid law through several significant judgments. What’s in this book:The current edition of this book reflects these developments and their legal and economic implications. It has been thoroughly revised, updated and expanded. New chapters include:a chapter on State aid control beyond the EU, dealing with Brexit and the Foreign Subsidies Regulation;a chapter on State aid in times of crisis, which discusses not only the COVID rules but also the broader implications of the use of temporary crisis rules on the enforcement of State aid rules; andchapters on State aid procedure and private enforcement of State aid. How this will help you:As a critical assessment of the current status of EU State aid control from both legal and economic perspectives and as an authoritative guide through its complexities and pitfalls, this book will be highly appreciated, now and in the years to come, by all stakeholders required to understand, interpret and apply the State aid rules. Editors:Philipp Werner & Vincent Verouden
The Marvellous Connections Between ESG and Taxation:How Taxes Can Contribute to a More Sustainable World
(2025)
The Marvellous Connections Between ESG and Taxation is a remarkable book examining the convergence of ESG (Environmental, Social, and Governance) with taxation, providing an in-depth viewpoint on how ESG can enhance sustainable finance, tax compliance, transparency, and corporate accountability. When we view taxes not just as a required payment but as a contribution to fostering a more equitable society, we have made significant progress in backing environmental and social programs, promoting responsible corporate behavior, and stimulating innovation.What’s in this book:Based on not only on the historical significance of taxation in fostering progress but also on the Japanese concept of ikigai (sense of fulfilment) and the humanist psychology associated with Victor Frankl, the author’s strikingly original approach to tax law pulls together new perspectives on a variety of current global concerns around taxation, including the following:social pressure on investors;ethical supply chain;digital economy and fair share of taxes;profit shifting and the BEPS project;transfer pricing;the European Green Deal;extractive industries transparency initiative;tax effects of carbon credits;promise of ‘green hydrogen’; andexecutive compensation linked to ESG performance.The analysis shows that when companies and tax professionals integrate ESG principles into their tax approach, they align their contributions with a broad commitment to positive change because they strengthen both their reputational capital and societal impact and clearly distance themselves from the common toxic practices so widely excoriated in the tax literature.How this will help you:The analysis will empower tax professionals with the necessary tools, insights, and mindset to utilize tax policies as drivers of sustainable development; tax as an instrument to impact behavior. This book acts as a hands-on resource for corporate leaders and policymakers aiming to grasp how ESG-aligned tax practices influence public perception and stakeholder confidence, thereby aiding them in developing strategies that boost brand reputation and credibility while fostering a positive impact on civil society globally.
Reforming Arbitration Reform:Emerging Voices, New Strategies and Evolving Values
(2025)
Reforming Arbitration Reform is a book comprising an in-depth discussion of current and upcoming reform efforts in both commercial and investment arbitration providing a thorough examination of how evolving values of diversity, inclusiveness, and sustainability are impacting the very nature of the field. The credibility of international arbitration is under scrutiny. Today, arbitration faces a wide array of regulatory sources and critical voices that appear to undermine the core interests of arbitration users and the arbitration community.What’s in this book:Recognizing the imperative need to critically evaluate how these new strategies and voices can usher in a new age of international arbitration, over thirty eminent practitioners and academics offer invaluable perspectives on such aspects of the subject as the following: conflicts of interest and ethical dilemmas; gender diversity; alleged instances of judicial overreach; third-party funders; role of professional organizations; intersections between investment law and race, environmental protection, and indigenous peoples; role of developing states; and increasing importance of regionalism. There is a special focus on a number of countries and regions that have been most active in reform measures, including Latin America and the Caribbean, the MERCOSUR and ASEAN groups, the European Union, Brazil, and China. The contributions are based on papers presented at the 20th ITA-ASIL Conference which took place on 29 March 2023 in Washington DC. How this will help you:Given that demands for arbitration reform come from varied perspectives that need to be harmonized, the active engagement of key stakeholders of the arbitration process in reform projects is essential in order to ensure that reforms are meaningful and successful. Therefore, the book will be invaluable to both arbitration users and regulators as it offers a comprehensive understanding of how emerging voices are advancing reform of the international arbitration practice area. Editors:Crina Baltag & Mark Feldman
The Meaning of Work:A Labour Law Perspective
(2025)
About this book:The Meaning of Work is a one-of-its-kind book delving deep into the problems and issues raised by questions related to work and its meaning in today’s changing times and exploring new pathways and answers. Fourteen eminent labour and employment law experts contribute insightful analyses of developments and trends in the world of work that have a penetrating impact on how we understand and approach labour law.What’s in this book:The book is the outcome of the Third Conference in Commemoration of Professor Roger Blanpain, organized by the Institute for Labour Law of KU Leuven in September 2023. In this compendium, the contributors explore the following aspects of the rapidly changing work landscape:working with smart technology and artificial intelligence;protection of the self-employed and teleworkers;the erosion of boundaries between work and personal life;the ‘right to disconnect’;protection of worker privacy in an era of heightened surveillance;reconciling the EU General Data Protection Regulation (GDPR) with labour law requirements;labour law protections beyond the human worker to include the environment;work in periods of crisis;precarious work;wearable technology in workplace monitoring; androbots in the workplace.Elucidating the relationship between labour law and the individual, the overall perspective suggests a transformative vision where labour law becomes the law of social freedom, intrinsically linked to personal development and social recognition.How this will help you:The varied contributions together furnish a key foundation for reimagining labour law and advancing our understanding of the evolving meaning of work by drawing attention to the need for legal frameworks to respond to unprecedented global, technological, and social transformations. With its pragmatic insights into contemporary workplace issues, critical analysis of work-life balance, and guidance on managing technological change, it will be highly appreciated by practitioners, academics, regulators, and social partners working in the fields of labour and employment law.
Customary International Law and Tax Jurisdiction:
(2025)
Series on International Taxation#89Customary International Law and Tax Jurisdiction presents the most exhaustive and robust empirical analysis of customary international tax law to date. Little attention has been paid to the pervasive effects of customary international law in contemporary issues of international taxation. Customary international law influences states’ bargaining power in treaty negotiations, serves as a gap-filler for issues not regulated by treaties, and informs the interpretation of tax treaties by judges and administrative agencies.What’s in this book:Employing a novel and carefully theorized methodology for the identification of customary international law concerning international tax law, the author approaches the subject through an assessment of three crucial jurisdictional issues: the nexus principle, which specifies how a state must be connected to a subject or object to exercise tax jurisdiction; the norms that govern the cross-border taxation of corporate business profits; and the nexus of ownership and control and, by extension, the role of the corporate veil in contemporary international tax law.A central contribution of this book is its new data set that compares the relevant practice of 80 states, providing a much larger and more geographically representative sample than any previous study. Additionally, the book comprises a comprehensive discussion on how customary limits to tax jurisdiction relate to current reform proposals spearheaded by the OECD/G20 Inclusive Framework and by the UN General Assembly, as well as unilateral measures such as digital services taxes. It thereby offers new insights to the debate on their conformity with or divergence from the normative status quo of international tax law.How this will help you:In essence, this book strives to encourage intra-disciplinary dialogue between international tax lawyers and public international lawyers by furnishing an accessible analysis of a complex interaction – a feature that will benefit academics, practitioners and policymakers in both fields. Author:Céline Braumann
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