Download or read book Tax Amnesties written by Jacques Malherbe and published by Kluwer Law International B.V.. This book was released on 2011-01-01 with total page 274 pages. Available in PDF, EPUB and Kindle. Book excerpt: The controversial assumption that underlies tax amnesties is that, at least in some situations, it is preferable to sacrifice the penalties for past non-compliance (and perhaps even the tax owing itself) in exchange for improved compliance in the future. Some commentators argue that tax amnesties actually undermine future compliance, because some taxpayers may be encouraged to engage in non-compliance in anticipation of future tax amnesty. Consequently, tax amnesties must be designed and implemented cautiously from a public policy perspective. The scope of this highly relevant book is impressive. It covers the experience with tax amnesties of a variety of countries, deals with the constitutionality, morality, and economic effects of tax amnesties, and discusses the compatibility of tax amnesties with international agreements, in particular, the Treaty of the European Community. As the renowned international tax expert Brian Arnold L71observes in the work's foreword: 'The book is an important contribution to the literature on tax amnesties, as there is no comparable source dealing with the topic . . . It is timely because the elimination of bank secrecy and the proliferation of Tax Information Exchange Agreements with tax havens have led several countries to adopt tax amnesty programs.
Download or read book Corporate Criminal Liability written by Mark Pieth and published by Springer Science & Business Media. This book was released on 2011-04-20 with total page 401 pages. Available in PDF, EPUB and Kindle. Book excerpt: With industrialization and globalization, corporations acquired the capacity to influence social life for good or for ill. Yet, corporations are not traditional objects of criminal law. Justified by notions of personal moral guilt, criminal norms have been judged inapplicable to fictional persons, who ‘think’ and ‘act’ through human beings. The expansion of new corporate criminal liability (CCL) laws since the mid-1990s challenges this assumption. Our volume surveys current practice on CCL in 15 civil and common law jurisdictions, exploring the legal conditions for liability, the principles and options for sanctioning, and the procedures for investigating, charging and trying corporate offenders. It considers whether municipal CCL laws are converging around the notion of ‘corporate culture’, and, in any case, the implications of CCL for those charged with keeping corporations, and other legal entities, out of trouble.
Download or read book Crisis of the Criminal Law in the Democratic Constitutional State written by Eduardo Demetrio Crespo and published by Springer Nature. This book was released on 2023-03-13 with total page 325 pages. Available in PDF, EPUB and Kindle. Book excerpt: The book shares the results of project research granted by the Castilla-La Mancha government, which has been composed by philosophers of law and criminal law researchers, whose main conclusions are represented by the manifestations and trends of the current crisis of the constitutional State. The works identify these trends and manifestations in order to develop alternatives and remedies to solve the current negation process that classical liberties are involved, from the point of view of philosophy, policy, and dogmatic.
Download or read book Contornos y pliegues del derecho written by and published by Anthropos Editorial. This book was released on 2006 with total page 528 pages. Available in PDF, EPUB and Kindle. Book excerpt: CONTENIDO: Filosofía del derecho y antropología jurídica - Sociología del control penal y problemas sociales - El sistema penal: historia, política (s) y controversias - Recuerdos y reflexiones en voz alta.
Download or read book Transnational Evidence and Multicultural Inquiries in Europe written by Stefano Ruggeri and published by Springer Science & Business Media. This book was released on 2013-12-12 with total page 231 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book deals with the gathering of evidence in cross-border investigations in Europe. The issue of obtaining evidence in and from European countries has been among the most debated issues of EU cross-border cooperation in criminal matters over the last two decades, going through periods of intensive discussions and showing an extraordinary adaptability to the evolution of EU legislation for criminal matters. On the other hand, the prosecution and investigations of cross-border cases pose unprecedented challenges in the European scenario, characterized by the increasing flow and activity of citizens over the territory of more than one country and therefore by the need to lay the foundations of a transcultural criminal justice system. The book analyses this complex topic starting with the current perspectives of EU legislation, thus providing a critical analysis of the legislative initiative aimed at introducing a new tool for gathering almost any type of evidence in other Member States, i.e., the European Investigation Order. On a second level, this study deals with the solution models and human rights challenges posed by the increasingly intensive dialogues between domestic and supranational case laws, and formulates essential guidelines for setting up a fair transnational enquiry system in Europe.
Download or read book Victim Policies and Criminal Justice on the Road to Restorative Justice written by Tony Peters and published by Leuven University Press. This book was released on 2001 with total page 466 pages. Available in PDF, EPUB and Kindle. Book excerpt: This edited volume contains 22 papers organized into three sections under the following headings: part I is entitled On Promoting Victim Policies; Part II On Reforming Criminal Justice; and Part III On Restorative Justice. All three areas are ones to which Tony Peters, former Professor of Criminology in Leuven, has made a significant contribution and for which he is known as an international authority. During his long and productive academic career Tony Peters led many struggles for criminal justice reform. He was a leading figure in the movement to recognize crime victims' plight and to reaffirm their rights. In Belgium, he spearheaded the early initiatives in restorative justice and became one of its outspoken proponents nationally and internationally. There is no doubt that these three major topics and the various developments and reforms that are addressed in the papers will dominate the thinking about, and the practice of, criminal justice in the years to come. Thus, in addition to paying homage to a congenial friend and an illustrious colleague, it is hoped that this book will appeal and prove useful to all those who have an interest in victims issues, in criminal justice reform, and last but not least, in the promising paradigm of restorative justice.
Download or read book Memory and Punishment written by Emanuela Fronza and published by Springer. This book was released on 2018-02-27 with total page 246 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book examines the criminalisation of denials of genocide and of other mass atrocities in Europe and discusses the implications of protecting institutional historical memory through criminal law. The analysis highlights the tensions with free speech, investigating the relationship between criminal law and historical memory. The book paves the way for a broader discussion about fake news, ‘post-truth’ scenarios, and free expression in a digital world. The author underscores the need to protect well-founded factual records from the dangers of misinformation. Historical denialism and the related jurisprudence represent a key step in exploring this complex field. The book combines an interdisciplinary approach with criminal law methodology. It is primarily aimed at academics, practitioners and others who wish to deepen their understanding of historical denialism, remembrance laws, ‘speech crimes’ and freedom of expression. Emanuela Fronza is Senior Research Fellow in Criminal Law and Lecturer in International and European Criminal Law at the School of Law, University of Bologna. She is a Principal Investigator within the EU research consortium Memory Laws in European and Comparative Perspectives funded by HERA (Humanities in the European Research Area).
Download or read book The Right to Counsel and the Protection of Attorney Client Privilege in Criminal Proceedings written by Lorena Bachmaier Winter and published by Springer Nature. This book was released on 2020-06-10 with total page 440 pages. Available in PDF, EPUB and Kindle. Book excerpt: The book provides an overview of the right to counsel and the attorney-client privilege in the following 12 jurisdictions: China, Germany, Greece, Italy, Japan, the Netherlands, Portugal, Spain, Switzerland, Turkey, UK and USA. The right to counsel is a fundamental right providing the accused access to justice in criminal proceedings. Lawyers can only practice their profession properly if clients have complete trust in their lawyer’s discretion. This trust is safeguarded by the attorney-client privilege, which is an indispensable part of every constitutional state and one of the most important professional duties of a lawyer. It is of particular importance in criminal proceedings regarding the protection of the confidentiality of lawyer-client communications in the different procedural stages, coercive measures as well as the various duties and interests in play. However, the communications protected by attorney-client privilege vary greatly from country to country. With regard to criminal investigations in an increasingly globalised world, where sophisticated tools enable broad digital investigations, there is an urgent need to clarify how this fundamental right is protected at both the national and supranational level. Each chapter explores the regulations, practices and recent developments in each jurisdiction and was written by highly qualified experts in the legal field – from academia and practice alike. It identifies possible solutions and best practices, providing valuable insights for practitioners and law-making bodies alike regarding the actual protection (or lack thereof) of lawyer-client confidentiality in the pretrial and trial stage of criminal proceedings.
Download or read book Informed Consent and Health written by Thierry Vansweevelt and published by Edward Elgar Publishing. This book was released on 2020-04-24 with total page 293 pages. Available in PDF, EPUB and Kindle. Book excerpt: Informed consent is the legal instrument that purports to protect an individual’s autonomy and defends against medical arbitrariness. This illuminating book investigates our evolving understanding of informed consent from a range of comparative and international perspectives, demonstrating the diversity of its interpretations around the world. Chapters offer a nuanced analysis of the problems that impede the understanding and implementation of the concept of informed consent and explore the contemporary challenges that continue to hinder both the patient and the medical community.
Download or read book International Review of Criminal Policy written by and published by . This book was released on 1960 with total page 778 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Alfonso X the Justinian of His Age written by Joseph F. O'Callaghan and published by Cornell University Press. This book was released on 2019-05-15 with total page 575 pages. Available in PDF, EPUB and Kindle. Book excerpt: In this magisterial work, Joseph O'Callaghan offers a detailed account of the establishment of Alfonso X's legal code, the Libro de las leyes or Siete Partidas, and its applications in the daily life of thirteenth-century Iberia, both within and far beyond the royal courts. O'Callaghan argues that Alfonso X, el Sabio (the Wise), was the Justinian of his age, one of the truly great legal minds of human history. Alfonso X, the Justinian of His Age highlights the struggles the king faced in creating a new, coherent, inclusive, and all-embracing body of law during his reign, O'Callaghan also considers Alfonso X's own understanding of his role as king, lawgiver, and defender of the faith in order to evaluate the impact of his achievement on the administration of justice. Indeed, such was the power and authority of the Alfonsine code that it proved the king's downfall when his son invoked it to challenge his rule. Throughout this soaring legal and historical biography, O'Callaghan reminds us of the long-term impacts of Alfonso X's legal works, not just on Castilian (and later, Iberian) life, but on the administration of justice across the world.
Download or read book A Revised Guide to the Law Legal Literature of Mexico written by Helen Lord Clagett and published by U.S. Government Printing Office. This book was released on 1973 with total page 488 pages. Available in PDF, EPUB and Kindle. Book excerpt: Revision of 1945 ed. by John T. Vance and Helen L. Clagett published under title : A guide to the law and legal literature of Mexico.
Download or read book Counter Terrorism written by Ana María Salinas de Frías and published by Oxford University Press. This book was released on 2012-01-19 with total page 1229 pages. Available in PDF, EPUB and Kindle. Book excerpt: Government responses to terrorism can conflict with the protection of human rights and the rule of law. By comprehensively looking at all aspects of counter-terrorism measures from a comparative perspective, this book identifies best practices and makes clear recommendations for the future.
Download or read book Juries Lay Judges and Mixed Courts written by Sanja Kutnjak Ivković and published by Cambridge University Press. This book was released on 2021-07-29 with total page 379 pages. Available in PDF, EPUB and Kindle. Book excerpt: Offers a comprehensive and comparative picture of how countries around the globe use ordinary citizens to decide criminal cases.
Download or read book Ethical Issues in Prison Psychiatry written by Norbert Konrad and published by Springer Science & Business Media. This book was released on 2013-08-23 with total page 435 pages. Available in PDF, EPUB and Kindle. Book excerpt: Recent surveys demonstrate a high and possibly increasing prevalence of mental disorders in prisoners. They have an increased risk of suffering from a mental disorder that transcends countries and diagnoses. Ethical dilemmas in prison psychiatry arise from resource allocation and include issues of patient choice and autonomy in an inherently coercive environment. Ethical conflicts may arise from the dual role of forensic psychiatrists giving raise to tensions between patient care/protection of the public.This book describes models and ethical issues of psychiatric healthcare in prison in several countries. Relevant issues are: the professional medical role of a psychiatrist and/or psychotherapist working in prison, the involvement of psychiatrists in disciplinary or coercive measures; consent to treatment, the use of coercion in forcing a prisoner to undergo treatment, hunger strike, confidentiality. The book ends with consensus guidelines concerning good practice in Prison Psychiatry.
Download or read book Religion and Prison An Overview of Contemporary Europe written by Julia Martínez-Ariño and published by Springer Nature. This book was released on 2020-07-07 with total page 428 pages. Available in PDF, EPUB and Kindle. Book excerpt: This volume offers a European overview of the management of religious diversity in prisons and provides readers with rich empirical material and a comparative perspective. The chapters combine both legal and sociological approaches. Coverage for each country includes historical background, current penitentiary organization, and recent changes or trends. In their exploration of legal aspects, the contributors look at such factors as the status of prison chaplains and regulations concerning religious practice and religious freedom. These include meals, prayers, and visits. The sociological analysis examines religious discrimination in prison, church-prison relations, conversion and proselytism, and more. The European coverage includes countries for which such information is seldom available. The book offers readers a better understanding of governance of religion in prisons. This text appeals to students, researchers and professionals in the field.
Download or read book Revista jur dica de la Universidad Interamericana de Puerto Rico written by and published by . This book was released on 1993 with total page 588 pages. Available in PDF, EPUB and Kindle. Book excerpt:
