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Given the centrality of Hague Law to the lawful prosecution of warfare, the relative paucity of dedicated works is surprising. The general formulation of Hague Law rules is largely uncontroversial, but this clarity stands in stark contrast to their interpretation and practical application. How precisely, for instance, the fundamental rules of distinction and proportionality in attack are to dictate and constrain the planning and practice of warfare continues to be highly uncertain. This importan...

The act of interrogation, and the debate over its use, pervades our culture, whether through fictionalized depictions in movies and television or discussions of real-life interrogations on the news. But despite daily mentions of the practice in the media, there is a lack of informed commentary on its moral implications. Moving beyond the narrow focus on torture that has characterized most work on the subject, "An Ethics of Interrogation" is the first book to fully address this complex issue. In...

"By one of the nation's foremost legal historians, a groundbreaking history of the pioneering American role in establishing the modern laws of war.In the fateful closing days of 1862, just three weeks before Emancipation, Abraham Lincoln's top military advisors commissioned a code of rules to govern the armies of the United States in a newly intensified war effort. The code Lincoln issued the next spring helped shape the remaining two years of Civil War. Its rules on torture, prisoners of war, a...

Since at least the Middle Ages, the laws of war have distinguished between combatants and civilians under an injunction now formally known as the principle of distinction. The principle of distinction is invoked in contemporary conflicts as if there were an unmistakable and sure distinction to be made between combatant and civilian. As is so brutally evident in armed conflicts, it is precisely the distinction between civilian and combatant, upon which the protection of civilians is founded, cann...

Justice and discipline have shaped the U.S. Navy since the inception of the American republic, in ways the reflect the meaning of citizenship and the culture of the nation. In the early Navy, ordinary sailors were mostly drawn from the lowest socioeconomic classes and brutally disciplined through sheer physical domination by upper-class officers. Flogging was a fairly routine punishment. By the 1970s, naval officers were wondering in public forums if discipline should be managed through non-coer...

This book discusses the key provisions of the standard Scottish building contracts, against the background of Scots law. The new edition covers, in detail for the first time, Scottish adjudication, including a number of appeal cases, and covers other new case law and important new developments in novation. It is based on the 2005 revised Scottish JCT contracts.

Die Arbeit stellt im Bereich des Koerperschaft- und Gewerbesteuerrechts die geltenden Vorschriften des deutschen Steuerrechts fur die steuerliche Behandlung eines ausschliesslich national und eines grenzuberschreitend tatigen Konzerns vor. Gleichzeitig wird ein Vergleich zu der steuerlichen Behandlung eines Einheitsunternehmens gezogen. Ziel dieser Arbeit ist es, einen Reformvorschlag zu entwickeln, der wirtschaftlich gleiche Sachverhalte, namlich Konzern und Einheitsunternehmen, unabhangig von...

This book analyzes the role banks play in the provision of aggressive tax planning arrangements. It examines the nature of banking, the complex structured financing transactions developed by banks and how they are then used by both banks and their clients. It also explores the internal governance processes that banks use to manage tax risk and the prevention, detection and response strategies applied by different revenue bodies in responding to the challenges that banks pose. The book makes a nu...

Traditionally few people challenged the distinction between absolute and selective conscientious objection by those being asked to carry out military duties. The former is an objection to fighting all wars - a position generally respected and accommodated by democratic states, while the latter is an objection to a specific war or conflict - theoretically and practically a much harder idea to accept and embrace for military institutions. However, a decade of conflict not clearly aligned to vital...