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International Tax Evasion in the Global Information Age
This book provides a comprehensive analysis of the Organisation for Economic Cooperation and Development’s (OECD) war on offshore tax evasion. The authors explain the new emerging regulatory regimes on the global exchange of information to combat offshore tax evasion and analyse why Automatic Exchange of Information (AEOI) is not a “magic bullet” solution. Chapters include coverage of the Foreign Account Tax Compliance Act (FATCA), AEOI and the Common Reporting Standards (CRS), and the unprecedented extra-territorial enforcement by the United States of its tax and reporting laws, including the FBAR provisions of the Bank Secrecy Act. These new legal regimes directly impact nearly all financial institutions and financial service providers in the U.S., U.K., EU, Canada, and each of the 132 member jurisdictions of the OECD’s Global Forum, as well as 8 million U.S. expats. In light of The Panama Papers, this book offers a timely and valuable contribution on the prevalence and costs of international tax evasion for the global financial community, policy-makers, and practitioners alike.
Gender and Careers in the Legal Academy
In the past fifteen years there has been a marked increase in the international scholarship relating to women in law. The lives and careers of women in legal practice and the judiciary have been extensively documented and critiqued, but the central conundrum remains: Does the presence of women make a difference? What has been largely overlooked in the literature is the position of women in the legal academy, although central to the changing culture. To remedy the oversight, an international network of scholars embarked on a comparative study, which resulted in this path-breaking book. The contributors uncover fascinating accounts of the careers of the academic pioneers as well as exploring broader theoretical issues relating to gender and culture. The provocative question as to whether the presence of women makes a difference informs each contribution.
Elgar Concise Encyclopedia of Legal Education
This Concise Encyclopedia provides a thorough overview of legal education and explores diverse topics including the use of digital skills in law schools, and the intersection between law and economics and law and humanities. Carefully curated, it presents an invaluable survey of legal pedagogy.
Free Hands and Minds
Peter Brett (1918–1975), Alice Erh-Soon Tay (1934–2004) and Geoffrey Sawer (1910–1996) are key, yet largely overlooked, members of Australia's first community of legal scholars. This book is a critical study of how their ideas and endeavours contributed to Australia's discipline of law and the first Australian legal theories. It examines how three marginal figures – a Jewish man (Brett), a Chinese woman (Tay), and a war orphan (Sawer) – rose to prominence during a transformative period for Australian legal education and scholarship. Drawing on in-depth interviews with former colleagues and students, extensive archival research, and an appraisal of their contributions to scholarship...
American Legal Education Abroad
A critical history of the Americanization of legal education in fourteen countries The second half of the twentieth century witnessed the export of American power—both hard and soft—throughout the world. What role did US cultural and economic imperialism play in legal education? American Legal Education Abroad offers an unprecedented and surprising picture of the history of legal education in fourteen countries beyond the United States. Each study in this book represents a critical history of the Americanization of legal education, reexamining prevailing narratives of exportation, transplantation, and imperialism. Collectively, these studies challenge the conventional wisdom that America...
The Genealogical Study of James Brittain of Buncombe County, North Carolina
James Brittain II was born in Virginia about 1750. He was married to Delilah Stringfield about 1780 while he was living in North Carolina He served in the state militia in 1790. Some of his descendents moved west into Alabama, and later into Oklahoma and Texas.
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