Freedom's Cap


Book Description

The history of the modern U.S. Capitol, the iconic seat of American government, is also the chronicle of America's most tumultuous years. An award-winning journalist has captured with impeccable detail the clash of personalities behind the building of the Capitol and its extraordinary design and engineering.




National Security and Fundamental Freedoms


Book Description

There has been intense interest in the proposals to implement Article 23, both in Hong Kong and abroad. This book will be valuable to anyone who has followed or participated in that debate or has an interest in the delicate balance between civil liberties and national security. The book will be particularly useful for legislators, policy-makers, lawyers, journalists, historians, teachers, and students, especially in the fields of law and the social sciences. The statutory Appendix will assist teachers and students to draw comparisons between existing law and the government's proposals. In 2003 more than 500,000 people marched in Hong Kong against the National Security (Legislative Provisions) Bill, which would have prohibited treason, sedition, secession, and subversion against the national government of China and included new mechanisms for proscribing political organisations. This edited collection analyses that legislation, particularly the implications for civil liberties and the one country two systems model. Although the massive protest compelled the Hong Kong government to withdraw the Bill from the legislature in 2003, it will likely propose similar legislation in the future because Hong Kong has a constitutional obligation to implement Article 23 of the Basic Law. The book provides detailed and balanced commentary on the Bill, explains why certain proposals proved so controversial, and offers concrete recommendations on how to improve the proposals before the next legislative exercise. Fu Hualing is an Associate Professor and Director of the Centre for Comparative and Public Law, Faculty of Law, of the University of Hong Kong. His research interests include social legal studies, human rights and criminology. He has an LLB from Southwestern University of Law and Politics (China), an MA from the University of Toronto (Canada) and a doctorial degree from Osgoode Hall Law School (Canada). Carole J. Petersen is an Associate Professor and a former Director of the Centre for Comparative and Public Law, Faculty of Law, of the University of Hong Kong. She has been teaching law in Hong Kong since 1989, specializing in constitutional law, human rights, and anti-discrimination law. She has a BA from the University of Chicago, a JD from Harvard Law School, and a Post-graduate Diploma in the Law of the People’s Republic of China from the University of Hong Kong. Simon N. M. Young is an Associate Professor and Deputy Director of the Centre for Comparative and Public Law, Faculty of Law, of the University of Hong Kong. He teaches criminal law, evidence and legal aspects of white collar crime. Previously, he was Counsel in the Crown Law Office-Criminal, Ministry of the Attorney General for Ontario, in Toronto, Canada. He obtained his LLB from the University of Toronto and his LLM from Cambridge University. “This collection of essays on the saga of Hong Kong’s efforts to address the mandate of Article 23 in the Basic Law of the Hong Kong Special Administrative Region and related matters is likely to be an extremely useful resource for a number of audiences. These include those directly engaged with the issue of legislation and policymaking in Hong Kong in both public institutions and in the community; those who have an interest in the development of Hong Kong’s political and legal system and its relationship to the system of Mainland China; and those with an interest in national security and anti-terrorism legislation more generally, from a comparative perspective. The overall quality and range of the contributions is strong. The topic itself is a current and important one, and the collection is an important contribution to the field.” — Andrew Byrnes, Professor of Law, Australian National University “The debate on legislation to ensure the sovereignty and security of the PRC against threats from Hong Kong was a turning point in the Special Administrative Region’s political history. It showed that while some Hong Kong residents may have reservations about democracy, human rights are cherished by almost all. It also showed that people can influence policy even without formal institutions of democracy. The authors of this book played a leading role in the debate, clarifying the legal issues, which was critical to an informed debate.” — Yash Ghai, Sir Y.K. Pao Professor of Public Law, University of Hong Kong




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.




CJEU Case Law in Direct Taxation: Territoriality and Fundamental Freedoms


Book Description

The principle of territoriality and the fundamental freedoms The tension between the fundamental freedoms and the sovereignty of the Member States is omnipresent in the CJEU ́s case law on direct taxation. A significant number of cases concerned one of the core principles in national tax laws: the principle of territoriality. Although this principle is continuously mentioned in cases concerning the compatibility of direct tax measures with the fundamental freedoms, the case law seems to provoke more questions than answers. This book provides guidance on the meaning of territoriality in the CJEU ́s case law on direct taxation as well as on the role which this principle plays in the compatibility of domestic direct tax measures with the fundamental freedoms. During a critical and dogmatically oriented journey through the CJEU ́s case law, the reader can enjoy a comprehensive analysis, containing references to more than 300 cases. Without a doubt, this timeless reflection of the tension between the principle of territoriality and the fundamental freedoms is not only interesting from a dogmatic perspective, but also from a tax policy one.




European Fundamental Rights and Freedoms


Book Description

The ever increasing relevance of European law which involves replacement or supplementation of and interaction with national law not only affects the states in Europe but also, and foremost, the citizens. The rights of the citizens in Europe are protected by the European Fundamental Rights and Freedoms. The aim of this textbook is to grasp and illustrate the meaning of these rights and to integrate it into a coherent system. For this purpose the book not only deals with the pertinent law of the European Union and the European Community, but also with the European Convention for the Protection of Human Rights and Fundamental Freedoms which, too, is becoming more and more important. In addition, regard is had to the Charter of Fundamental Rights of the Union which forms part of the Treaty establishing a Constitution for Europe. Although the Charter is not yet legally binding since the Constitution has not been ratified by all EU Member States, the Community Courts already make reference to it as a concentrate of the constitutional traditions common to the Member States. It therefore does not seem entirely unlikely that the Charter might be included into the existing Treaties irrespective of the future constitutional developments on the EU level. On a similar anticipatory basis the book also takes into account those Protocols to the European Convention for the Protection of Human Rights and Fundamental Freedoms that have not yet entered into force.




The relationship of the Free Movement of Capital to the other Fundamental Freedoms


Book Description

Inhaltsangabe:Abstract: The present diploma thesis was written in preparation for the annual Eucotax- wintercourse 2005 celebrated in Tilburg, Holland. At this international conference the main findings of the paper were presented und further elaborated in cooperation with students from other participating universities and important international tax experts. The aim of this diploma thesis is to analyze in great detail the relationship between the Free Movement of Capital and the other Fundamental Freedoms, that is to say, to answer the question whether there is a single theory characterizing the relationship or whether different criteria apply to the question of delimitation according to the Freedoms at issue. Provided that an analysis of literature, relevant law and case-law does not rule out the possibility of simultaneous application of various Treaty Freedoms, the question of relationship is considered at the level of the substantive scope and justifications with respect to transactions that combine aspects relevant under several Fundamental Freedoms. However, before proceeding to this core question it is necessary to elaborate on the basis of discussion. Therefore, the first chapter is dedicated to the structural approach to be used to discuss the four Freedoms in the following, second chapter. Thereby, the ongoing convergence of shape and structure of the Fundamental Freedoms will become evident. A detailed analysis of primary, secondary and case-law as well as the abundant range of literature concerning scope, structure and shape of the Fundamental Freedoms provides the basis for addressing the core question of this thesis, the relationship of the Free Movement of Capital to the other Treaty Freedoms. This question is addressed in the main chapter three, which firstly, elaborates on the general question of whether a consistent and clear delimitation is actually possible and to what extent it is of practical relevance. Consequently, situations that could be addressed from the angle of various Treaty Freedoms are considered in view of the, in part, quite inconsistent case-law. Thereby, questions regarding the relationship and delimitation of the substantive scope of the Treaty Freedoms are discussed separately from issues concerning the application and possible interaction of diverging grounds of justification. Generally, the issue of relationship and delimitation is considered one of the most difficult questions regarding the Fundamental [...]







Law, Religious Freedoms and Education in Europe


Book Description

This collection considers how contemporary cultural and religious diversity challenges and redefines national constitutional and legal frameworks and concepts, within the context of education. It offers a critical reflection on the extent and meanings given to religious freedom in education across Europe. The contributions deal primarily with Western Europe although the book also includes a study of the US vibrant debates on Creationism. This volume considers issues such as religious expression, faith schooling and worship in schools, in a multidisciplinary and comparative approach. The book first examines key concepts, before presenting national models of religion and education in Europe and analyzing case studies relating to religious symbols worn at school and to the teaching of religious education. Legal questions are examined in a wider context, in the light of the intentions of state policy and of current national and transnational debates. Controversies on the legal implications of personal and national identities are for example analyzed. From a comparative perspective, the chapters examine the possible converging power of human rights and anti-discrimination discourses and reveal the difficulties and risks involved in seeking to identify the best model for Europe. This topical study of a highly sensitive area of education presents a valuable insight for students, researchers and academics with an interest in cultural and religious diversity, human rights and education.




The Constitution of Japan


Book Description

Japan boasts the second largest economy in the world and almost two thousand years of history. Yet, its first modern constitution, the Meiji Constitution, was not enacted until comparatively recently (1889). Since then, following World War II, Japan adopted its current Constitution, the Japanese Constitution of 1946. This book is designed to explain the outline of Japan's Constitution, together with a number of its unique characteristics and to offer an historical background and context which help explain its significance. Major topics covered include the constitutional history of Japan, fundamental principles of the Constitution, the people and the Emperor, the Diet and legislative power, Cabinet and executive power, and the Judiciary and judicial power. Also discussed is the protection of fundamental human rights, individual rights - including freedom of expression,economic freedoms, and social rights - pacifism and national defence, and the constitutional amendment and reform. Although the Japanese Constitution was enacted under the strong influence of the United States Constitution, many of its features are very different. For instance the existence of an Emperor, the long dominance of a conservative party over the Government, the relatively strong power of government bureaucrats, the absence of a leadership role in the Prime Minister, the small role the judiciary play in solving constitutional disputes and the struggle over national defence. Written in an accessible style and comprehensive in content, the reader will find this account of the constitutional law of Japan both unique and stimulating.




Unequal Freedoms


Book Description

Published Under the Garamond Imprint The intelligent citizen's complete guide to the theory and practice of the global market.