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"Over the last half century, two major historical developments have transformed the nature of workers' rights and fundamentally altered the ability of low-wage workers to combat their exploitation. First, employment law-rather than labor law-now serves as the primary basis of workers' rights. Second, small, under-resourced, overburdened nonprofit worker organizations ("alt-labor groups")-rather than large, well-endowed labor unions-are now at the vanguard of organizing vulnerable, marginalized workers. Using diverse data and multiple methodological approaches, Daniel J. Galvin unpacks these developments and clarifies the links between them. Galvin shows that alt-labor groups have turned increasingly to public policy to scale up their work-and met with surprising success. This he attributes to their efforts to augment and leverage their strengths: their deep roots in local communities, their commitment to year-round organizing, their unique position within the labor movement, and the flexibility of their organizational forms. A growing number of alt-labor groups have also become more politically engaged, endeavoring to alter the contours of their political environments. They seek to enhance their probabilities of policy success while also incrementally shifting the balance of power over the long term. Alt-labor's turn to policy and politics does not resolve the groups' many internal tensions, organizational challenges, or structural constraints; rather, it reflects them and may be understood as a response to them-while creating new challenges for the groups. How can alt-labor groups manage these tensions, build capacity, develop resilience, compensate for their limitations, and maximize their strengths while making progress for their members? This is the question that animates the book"--
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"In Hoofdzaken belastingrecht worden de hoofdzaken van het Nederlandse belastingrecht en de grondbeginselen van het internationale en Europese belastingrecht behandeld. De volgende onderwerpen komen aan bod: - formeel belastingrecht; - inkomstenbelasting; - loonheffingen; - vennootschapsbelasting; - dividendbelasting; - bronbelasting; - internationaal en Europees belastingrecht; - omzetbelasting; - erf- en schenkbelasting; - belastingen van rechtsverkeer; - belastingen van lokale overheden; - Wet waardering onroerende zaken; - verhouding tussen vennootschappelijke jaarrekening en fiscale aangifte. Dit boek is in de eerste plaats bedoeld voor universitaire en hbo-studenten die een juridische of economische opleiding volgen waarin een algemene inleiding in het belastingrecht verplicht is of als keuzevak gevolgd wordt. Door zijn overzichtelijkheid en toegankelijkheid is het boek ook geschikt voor de praktijk."--Back cover.
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New edition taking account of the substantial developments of the last decade. It considers the Trump US tax reforms of late 2017 and then the Biden reforms of 2022. It recognises the economic rise of China by incorporating its corporate tax system for comparison. This creates increased balance, introducing a second civil law jurisdiction. This edition also incorporates many changes resulting from international tax developments including the Base Erosion and Profit Shifting reports and the current Two Pillar approach. The edition documents how corporate and international tax systems are increasingly integrated. This is particularly the case with minimum taxes, hybrid financial instruments and excessive debt financing. The interface between corporate tax base and financial accounts is another area of particular interest. Countries continue to tinker with the use of corporate losses, corporate tax rates and dividend relief. Other areas of development include corporate tax subjects, buy backs and dividend stripping.
Corporations --- Taxation --- Law and legislation. --- Law and legislation
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The Routledge Handbook of Commercial Space Law provides a definitive survey of of the transitions and adjustments across the stakeholder community contributing to outer space activities.
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Dive into the dynamic realm of AI governance with this groundbreaking book. Offering cutting-edge insights, it explores the intricate intersection of artificial intelligence and international law. Readers gain invaluable perspectives on navigating the evolving AI landscape, understanding global legal dynamics, and delving into the nuances of responsible AI governance. Packed with pragmatic approaches, the book is an essential guide for professionals, policymakers, and scholars seeking a comprehensive understanding of the multifaceted challenges and opportunities presented by AI in the global legal arena.
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Felice Morgenstern was one of the leading international organizations lawyers of her generation, producing first-rate academic work based on her vast practical experience, gained as a legal official at the International Labour Organization. This re-issue of her classic Lauterpacht lectures delivered at Cambridge University in 1985 (with a Foreword by Jan Klabbers) discusses three issues in the law of international organizations: their position in public and private international law; issues of membership and representation, and standard-setting. Long out of stock, this re-issue makes Morgenstern's pioneering work available to a new generation of students of international organizations law.
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This book poses the question: do we need a new body of regulations and the constitution of new regulatory agents to face the evolution of money in the Fourth Industrial Revolution? After the Global Financial Crisis and the subsequent introduction of Distributed Ledger Technologies in monetary matters, multiple opinions claim that we are in the middle of a financial revolution that will eliminate the need for central banks and other financial institutions to form bonds of trust on our behalf. In contrast to these arguments, this book argues that we are not witnessing a revolutionary expression, but an evolutionary one that we can trace back to the very origin of money. Accordingly, the book provides academics, regulators and policy makers with a multidisciplinary analysis that includes elements such as the relevance of intellectual property rights, which are disregarded in the legal analysis of money. Furthermore, the book proposes the idea that traditional analyses on the exercise of the lex monetae ignore the role of inside monies and technological infrastructures developed and supported by the private sector, as exemplified in the evolution of the cryptoassets market and in cases such as Banco de Portugal v Waterlow & Sons. The book puts forward a proposal for the design and regulation of new payment systems and invites the reader to look beyond the dissemination of individual Distributed Ledger Technologies such as Bitcoin.
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