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Queer Theory: Law, Culture, Empire uses queer theory to examine the complex interactions of law, culture, and empire. Building on recent work on empire, and taking contextual, socio-legal, comparative, and interdisciplinary approaches, it studies how activists and scholars engaged in queer theory projects can unwittingly advance imperial projects and how queer theory can itself show imperial ambitions. The authors – from five continents – delve into examples drawn from Bollywood cinema to California’s 2008 marriage referendum. The chapters view a wide range of texts – from cultural productions to laws and judgments – as regulatory forces requiring scrutiny from outside Western, heterosexual privilege. This innovative collection goes beyond earlier queer legal work, engaging with recent developments, featuring case studies from India, South Africa, the US, Australasia, Eastern Europe, and embracing the frames offered by different disciplinary lenses.
Queer Theory: Law, Culture, Empire will be of particular interest to students and researchers in the fields of socio-legal studies, comparative law, law and gender/sexuality, and law and culture.
992 kr
Läs direkt efter köp
Queer Theory: Law, Culture, Empire uses queer theory to examine the complex interactions of law, culture, and empire. Building on recent work on empire, and taking contextual, socio-legal, comparative, and interdisciplinary approaches, it studies how activists and scholars engaged in queer theory projects can unwittingly advance imperial projects and how queer theory can itself show imperial ambitions. The authors – from five continents – delve into examples drawn from Bollywood cinema to California’s 2008 marriage referendum. The chapters view a wide range of texts – from cultural productions to laws and judgments – as regulatory forces requiring scrutiny from outside Western, heterosexual privilege. This innovative collection goes beyond earlier queer legal work, engaging with recent developments, featuring case studies from India, South Africa, the US, Australasia, Eastern Europe, and embracing the frames offered by different disciplinary lenses.
Queer Theory: Law, Culture, Empire will be of particular interest to students and researchers in the fields of socio-legal studies, comparative law, law and gender/sexuality, and law and culture.
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Although the details of tax law are literally endless—differing not only from jurisdiction to jurisdiction but also from day-to-day—structures and patterns exist across tax systems that can be understood with relative ease. This book, now in an updated new edition, focuses on these essential patterns. It provides an immensely useful introduction to the core common knowledge that any well-informed tax lawyer or policy maker should have about comparative tax law in our times. The busy reader will welcome the compact nature of this work, which is shorter than the first edition and can be read in a weekend if one skips footnotes.
The authors elucidate the commonalities and differences across countries in areas including (much of the detail new to the second edition):
• general anti-avoidance rules;• court decisions striking down tax laws as violating constitutional rules against retroactivity, unequal treatment of equals, confiscation, and undue vagueness;• statutory interpretation;• inflation adjustment rules and the allowance for corporate equity;• value added tax systems;• concepts such as “tax”, “capital gain”, “tax avoidance”, and “partnership”;• corporate-shareholder tax systems;• the relationship between tax and financial accounting;• taxation of investment income;• tax authorities’ ability to obtain and process information about taxpayers; and• systems of appeals from tax assessments.The information and analysis pull together valuable material which is scattered over a disparate literature, much of it not available in English.
Especially considering the dynamic nature of tax law, whose rate of change exceeds that of any other field of law, the authors’ clear identification of the underlying patterns and fundamental structures that all tax systems have in common—as well as where the differences lie—guides the reader and offers resources for further research.
2 501 kr
Läs direkt efter köp
Although the details of tax law are literally endless—differing not only from jurisdiction to jurisdiction but also from day-to-day—structures and patterns exist across tax systems that can be understood with relative ease. This book, now in an updated new edition, focuses on these essential patterns. It provides an immensely useful introduction to the core common knowledge that any well-informed tax lawyer or policy maker should have about comparative tax law in our times. The busy reader will welcome the compact nature of this work, which is shorter than the first edition and can be read in a weekend if one skips footnotes.
The authors elucidate the commonalities and differences across countries in areas including (much of the detail new to the second edition):
• general anti-avoidance rules;• court decisions striking down tax laws as violating constitutional rules against retroactivity, unequal treatment of equals, confiscation, and undue vagueness;• statutory interpretation;• inflation adjustment rules and the allowance for corporate equity;• value added tax systems;• concepts such as “tax”, “capital gain”, “tax avoidance”, and “partnership”;• corporate-shareholder tax systems;• the relationship between tax and financial accounting;• taxation of investment income;• tax authorities’ ability to obtain and process information about taxpayers; and• systems of appeals from tax assessments.The information and analysis pull together valuable material which is scattered over a disparate literature, much of it not available in English. Especially considering the dynamic nature of tax law, whose rate of change exceeds that of any other field of law, the authors’ clear identification of the underlying patterns and fundamental structures that all tax systems have in common—as well as where the differences lie—guides the reader and offers resources for further research.