The Legal Status of British Dependent Territories


Book Description

Of the fifteen British colonies and their dependencies which existed up to the 1960s, only six British dependent territories now remain in the West Indies and North Atlantic. This book seeks to determine reasons for their current status by examining their legal, constitutional, and practical relationships with the British government, set against the territories' socio-economic, geographic, and historic backgrounds. A series of contemporary case studies explores the extent to which such government meets and safeguards the legitimate interests of dependent territory citizens. In looking at the range of constitutions that have emerged - aiming to strike a balance between the interests of local people in governing their own affairs and those of Britain in discharging its responsibilities without incurring unnecessary liabilities - the book achieves a relevance beyond this particular region and time.







Overseas Territories


Book Description

Overseas Territories : Seventh report of session 2007-08, Vol. 2: Oral and written Evidence




British Overseas Territories Law


Book Description

"This is a manual of law and practice relating to the 14 remaining British overseas territories: Anguilla; Bermuda; British Antarctic Territory; British Indian Ocean Territory; Cayman Islands; Falkland Islands; Gibraltar; Montserrat; Pitcairn Islands; St Helena, Ascension and Tristan da Cunha; South Georgia and South Sandwich Islands; Sovereign Base Areas of Akrotiri and Dhekelia in Cyprus; Turks and Caicos Islands; and Virgin Islands. Most, if not all, of these territories are likely to remain British for the foreseeable future, and many have agreed modern constitutional arrangements with the British Government. This book provides a comprehensive description of the main elements of their governance in law and practice, and of the constitutional and international status of the territories. It describes their constitutional relationship with the United Kingdom, and goes on to deal with legislative, executive and judicial authority and controls, their sources of law and human rights protection in the territories. It considers the Offices of the Governor and the Law Officers of the Territories. It analyses defence, security and emergency powers in the territories; the nationality and status of people 'belonging' to them; their public finance arrangements; their relationship with the European Union; and the conduct of their external relations. It examines the position of the territories under international law, including their relationship with the United Kingdom in that context and the United Kingdom's international responsibility for them, and contains a description of the means of terminating British sovereignty over them. An Annex sets out key features of each territory in turn, describing briefly its history, status, constitutional structure, courts, law, economy and, in some cases, regional integration."--Bloomsbury Publishing.




Colonies in Conflict


Book Description

The British Overseas Territories are the last remnants of the British Empire scattered around the globe. This book traces their little-known history from their discovery by European explorers to today’s controversies, wars and scandals, which are all rooted in the past. Argentina’s claim to the Falkland Islands, South Georgia and the British Antarctic Territory is tested against early documentation. The multinational development of Gibraltar provides the backdrop to Spain’s current position regarding the Rock. Ignoring the interests of Diego Garcia residents when a US naval base was constructed is traced to longstanding neglect of the island. The past development of the Cayman Islands and the Virgin Islands is compared to explain their different paths towards today’s success. The comparison between Bermuda’s current prosperity and St. Helena’s difficulties is traced to their different administrative evolution since the 17th century. Anguilla’s resistance to pirate attacks helped develop its resilience in opposing later political union with St. Kitts. The roots of Montserrat’s political problems are traced to complacent 18th century planters, while the seeds of recent scandals in Pitcairn Island and the Turks and Caicos were sown in the 19th century. The book reviews the internal and external conflicts which exacerbated the social, legal, economic and political problems suffered by these territories. Neglect by corrupt administrators created a two-speed British Empire in which the interests of the smaller colonies were largely ignored. The consequences for these territories of European dynastic wars, the slave trade and emancipation, the French Revolution, and the American War of Independence are all analysed. No other published history has tackled the subject in such broad terms. The study breaks new ground in academic research and provides original insights into identifying solutions to current problems.




British Overseas Territories Law


Book Description

This is a manual of law and practice relating to the 14 remaining British overseas territories: Anguilla; Bermuda; British Antarctic Territory; British Indian Ocean Territory; Cayman Islands; Falkland Islands; Gibraltar; Montserrat; Pitcairn Islands; St Helena, Ascension and Tristan da Cunha; South Georgia and South Sandwich Islands; Sovereign Base Areas of Akrotiri and Dhekelia in Cyprus; Turks and Caicos Islands; and Virgin Islands. Most, if not all, of these territories are likely to remain British for the foreseeable future, and many have agreed modern constitutional arrangements with the British Government. This book provides a comprehensive description of the main elements of their governance in law and practice, and of the constitutional and international status of the territories. This long-awaited second edition provides a comprehensive update on the law governing overseas territories. It reflects the post-Brexit landscape, and covers the Extradition Act 2003 (Overseas Territories) Order 2016 and the Emergency Powers (Overseas Territories) Order 2017. In addition, it explores case law developments from Chagos Islanders v The United Kingdom to the Mauritius case concerning British Overseas Territory waters.




EU Freedoms, Non-EU Countries and Company Taxation


Book Description

In today’s environment of largely globalizing national economies, international economic integration does not stop at the frontiers of the European Union. Many non-EU-based enterprises are carrying on business in the European Union through the operation of branches or subsidiaries established in EU Member States, and a large number of EU-based enterprises maintain a diversified range of investments outside the Union. Accordingly, in both inward and outward investment relationships, ‘economic openness’ is key nowadays. This legal relationship between EU Member States and the EU as a whole vis-à-vis the rest of the world is the starting point of this book. The author analyses the ‘freedom of investment’ concept between EU Member States and non-EU States under EU law, and specifically its effect on company taxation regimes, from the perspective of multinational enterprises. Focusing on the impact of the Treaty freedoms and international integration agreements on relations with non-EU Member States, this work is the first to specifically address the all-important issue: Under which circumstances can investment-related rights deriving from EU law be invoked by companies established in non-EU states? The analysis identifies the impact of the EU Treaty freedoms on six basic corporate income tax themes that are of particular interest for multinational enterprises: limitation on the deduction of interest expenses; withholding taxes on dividend, interest, and royalty payments; relief for double taxation of income received from foreign investments; CFC legislation; non-deduction of foreign losses from the domestic taxable base; and company taxation upon the transnational transfer of business assets.