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Tarasoff and Beyond: Legal and Clinical Considerations in the Treatment of Life-Endangering Patients
by Leon Vandecreek Samuel KnappThis guide discusses the Tarasoff decision and subsequent related court decisions and their legal and clinical implications. This guide focuses primarily on the management of homicidal patients. In addition, the authors extend their discussion to the management of suicidal patients and child-abusing parents. To a lesser extent, other topics are discussed, including legal responsibility in dealing with AIDS parents, incompetent drivers, patent disclosures of past crimes, and therapist liability for wrongful civil commitments. Although not intended as a comprehensive treatment manual, this guide discusses clinical interventions and considerations that will minimize liability risks and, at the same time, provide quality treatment for patients.
A Target on my Back: A Prosecutor's Terrifying Tale of Life on a Hit List
by Erleigh WileyMurders don't happen in Kaufman County, Texas, a sleepy community where people raise their kids quietly and drive into Dallas for work and entertainment. In 2013, murder came to town when two professional prosecutors were slain in cold blood, simply for doing their jobs: one in broad daylight in plain view of the courthouse, and one in his home, along with his wife. Eric Williams is responsible for all the bloodshed, and he has a list of who to kill next.A Target on My Back is the first-person true story of Erleigh Wiley, an accomplished lawyer who accepted the job as the new district attorney, after the death of her predecessors, which turned her into the next target on the killer's hit list. This is her story of how she and her family endured the storm of the press, the array of Homeland Security agents assigned to protect them 24/7, and the weight of knowing she was someone's prey. Though fearing for her life, she served as the prosecution's final witness against the murderer, sealing his fate on death row. This chilling account of how she survived the hit list is a terrifying cat and mouse tale.
Targeted: Homeland Security and the Business of Immigration
by Deepa FernandesAmerica has always portrayed itself as a country of immigrants, welcoming each year the millions seeking a new home or refuge in this land of plenty. Increasingly, instead of finding their dream, many encounter a nightmare--a country whose culture and legal system aggressively target and prosecute them. In Targeted, journalist Deepa Fernandes seamlessly weaves together history, political analysis, and first-person narratives of those caught in the grips of the increasingly Kafkaesque U.S. Homeland Security system. She documents how in post-9/11 America immigrants have come to be deemed a national security threat. Fernandes--herself an immigrant well-acquainted with U.S. immigration procedures--takes the reader on a harrowing journey inside the new American immigrant experience, a journey marked by militarized border zones, racist profiling, criminalization, detention and deportation. She argues that since 9/11, the Bush administration has been carrying out a series of systematic changes to decades-old immigration policy that constitute a roll back of immigrant rights and a boon for businesses who are helping to enforce the crackdown on immigrants, creating a growing "Immigration Industrial Complex." She also documents the bullet-to-ballot strategy of white supremacist elements that influence our new immigration legislation.
Targeted Killing
by Markus GunnefloLooking beyond the events of the second intifada and 9/11, this book reveals how targeted killing is intimately embedded in both Israeli and US statecraft, and in the problematic relationship between sovereign authority and lawful violence underpinning the modern state system. It details the legal and political issues raised in targeted killing as it has emerged in practice, including questions of domestic constitutional authority, the use of force in international law, the law of belligerent occupation, the law of targeting and human rights law. The distinctive nature of Israeli and US targeted killing is analysed in terms of the compulsion of legality characteristic of the liberal constitutional state, a compulsion that demands the ability to distinguish between legal 'targeted killing' and extra-legal 'political assassination'. The effect is a highly legalized framework for the extraterritorial killing of designated terrorists that may significantly affect the international law of force.
Targeted Sanctions
by Biersteker, Thomas J. and Eckert, Sue E. and Tourinho, Marcos Thomas J. Biersteker Sue E. Eckert Marcos TourinhoInternational sanctions have become the instrument of choice for policymakers dealing with a variety of different challenges to international peace and security. This is the first comprehensive and systematic analysis of all the targeted sanctions regimes imposed by the United Nations since the end of the Cold War. Drawing on the collaboration of more than fifty scholars and policy practitioners from across the globe (the Targeted Sanctions Consortium), the book analyzes two new databases, one qualitative and one quantitative, to assess the different purposes of UN targeted sanctions, the Security Council dynamics behind their design, the relationship of sanctions with other policy instruments, implementation challenges, diverse impacts, unintended consequences, policy effectiveness, and institutional learning within the UN. The book is organized around comparisons across cases, rather than country case studies, and introduces two analytical innovations: case episodes within country sanctions regimes and systematic differentiation among different purposes of sanctions.
Targeted Violence: A Statistical and Tactical Analysis of Assassinations, Contract Killings, and Kidnappings
by Glenn P. McGovernDrawn from case examples of incidents from around the world, Targeted Violence: A Statistical and Tactical Analysis of Assassinations, Contract Killings, and Kidnappings is the most complete resource of information on the attack methodologies, tactics used, and groups responsible for targeted killings and kidnappings. The author, a former SWAT and
Targeting: The Challenges of Modern Warfare
by Paul A. L. Ducheine Michael N. Schmitt Frans P. B. OsingaThis book offers a multidisciplinary treatment of targeting. It is intended for use by the military, government legal advisers and academics. The book is suitable for use in both military training and educational programs and in Bachelor and Master degree level courses on such topics as War Studies and Strategic Studies. The book first explores the context of targeting, its evolution and the current targeting process and characteristics. An overview of the legal and ethical constraints on targeting as an operational process follows. It concludes by surveying contemporary issues in targeting such as the potential advent of autonomous weapon systems, 'non-kinetic' targeting, targeting in multinational military operations and leadership decapitation in counter-terrorism operations. The deep practical experience and academic background of the contributors ensures comprehensive treatment of current targeting and use of force issues. Paul Ducheine is Professor for Cyber Operations and Cyber Security, Netherlands Defence Academy, Breda, The Netherlands; and Professor of Law of Military Cyber Operations and Cyber Security at the University of Amsterdam, The Netherlands. Michael Schmitt is Charles H. Stockton Professor & Director, Stockton Center for the Study of International Law, U. S. Naval War College, Newport, Rhode Island, and Professor of Public International Law, University of Exeter, UK. Frans Osinga is Chair of the War Studies Department, Netherlands Defence Academy, Breda, The Netherlands, and Professor of Military Operational Art and Sciences.
Tariff Negotiations and Renegotiations under the GATT and the WTO: Procedures and Practices
by Anwarul HodaOver the past seven decades, since the General Agreement on Tariffs and Trade (GATT) was established in 1947, there has been a phenomenal increase in international trade in goods, largely due to sustained efforts by the world's main trading nations to reduce and eliminate tariff barriers in a multilaterally orchestrated manner. This publication reviews how the procedures and practices relating to tariff negotiations and renegotiations have evolved over this time. In particular, this new edition recounts how negotiations to expand the duty-free coverage of the Information Technology Agreement were concluded and provides an account of tariff renegotiations regarding successive enlargements of the European Union. It also covers tariff negotiations for the accession of a number of new members to the WTO, such as China and Russia. This book will be of particular interest to negotiators, members of government, trade ministries, economists and academics specialized in trade policy.
TASER® Conducted Electrical Weapons: Physiology, Pathology, and Law
by Jeffrey D. Ho Mark W. KrollTASER® Conducted Electrical Weapons are rapidly replacing the club for law-enforcement control of violent subjects within many countries around the globe. A TASER CEW is a hand-held device that delivers a 400-volt pulse with a duration tuned to control the skeletal muscles without affecting the heart at a distance of up to 6.5 meters over tiny wires. If necessary, it begins with an arcing voltage of 50,000 V to penetrate thick clothing; the 50,000 V is never delivered to the body itself. Due to the widespread usage of these devices and the widespread misconceptions surrounding their operation, this book will have significant utility. This volume is written for cardiologists, emergency physicians, pathologists, law enforcement management, corrections personnel, and attorneys.
The Tawhidi Methodological Worldview: A Transdisciplinary Study of Islamic Economics
by Masudul Alam ChoudhuryThis book develops and applies the methodology of Tawhid (“monotheism”) as law and the Sunnah (the teachings of Prophet Muhammad) in the Qur’an in establishing a transdisciplinary foundation for the study of Islamic economics, finance, society, and science. It employs the Tawhidi String Relation (TSR), a new theoretical framework in contemporary Islamic sciences, in the methodological formalisation and application of the Tawhidi worldview - as the primal ontological law of monotheism. It employs a deeply Qur’anic exegesis, and a mathematical, philosophical, and socio-scientific mode of inquiry in deriving, developing, and empirically applying the Qur’anic methodology of “unity of knowledge”. It is the first book of its kind in rigorously studying the true foundation of the Qur’anic concept of ‘everything’ - as the world-system extending between the heavens and Earth. The qur’anic terminology of the precept of this “world-system” in its most comprehensive perspective is A’lameen, the terminology in the Qur’an that accounts for the generality and details of the world-systems that are governed by the method of evaluation of the objective criterion of wellbeing. Wellbeing objective criterion is evaluated subject to inter-causal relations between systemic entities, variables, and functions. The cardinal principle of Tawhid in its relationship with the world-system conveys the corporeal meaning of monotheism in its cognitive implication of abstraction and application. Such a study has not been undertaken in existing Islamic socio-scientific literature in analysing Islamic economics, finance, science, and society collectively, using Tawhidi law as a theoretical framework. This book will be relevant to all such scholars who are interested in studying the monotheistic law and the Islamic principles, particularly Tawhid, Shari’ah, and Islamic philosophical thought.
Tax and Benefit Policies in the Enlarged Europe: Assessing the Impact with Microsimulation Models (Public Policy and Social Welfare)
by Holly SutherlandThis book offers the first systematic assessment of income redistribution in Eastern Europe, within a comparative European perspective, and it demonstrates the future research potential of microsimulation techniques in this region. The book's chapters are based on a unique instrument -- EUROMOD: the European tax-benefit microsimulation model, which has been enlarged to include Estonia, Hungary, Poland, Slovenia and other countries. Tax-benefit models such as EUROMOD are computer programmes based on household micro-data, which calculate each household's disposable income. Microsimulation can be used to evaluate the impact of current taxes and benefit policies on individuals' incomes and work incentives. In addition, the model is designed to answer 'what if' questions about different policy reforms, allowing the potential effects of proposed changes to be studied before their actual implementation. EUROMOD goes one step further in the process of helping policy design, in allowing international comparisons between EU countries. This book offers an important demonstration of the effectiveness of tax-benefit models in presenting complex information in a concise and comprehensible way. It discusses what the barriers to their adoption to date have been and it looks at the possibilities EUROMOD offers to future policy-making in Europe.
Tax and Culture: Convergence, Divergence, and the Future of Tax Law
by Michael A. LivingstonTax scholars traditionally emphasize economics and assume that all tax systems can be evaluated in more or less the same way. By applying the insights of anthropology, sociology, and other social sciences, Michael A. Livingston demonstrates that tax systems frequently pursue different values and that the convergence of tax systems is frequently overstated. In Tax and Culture, he applies these insights to specific countries, such as China and India, and specific tax issues, including progressivity, tax avoidance, and the emerging area of environmental taxation. Livingston concludes that the concept of a global tax culture is, in many cases, merely a reflection of Western hegemony, and is unlikely to survive the changes implicit in the rise of non-Western nations and cultures.
Tax and Government in the 21st Century (Law in Context)
by Miranda StewartWith an accessible style and clear structure, Miranda Stewart explains how taxation finances government in the twenty-first century, exploring tax law in its historical, economic, and social context. Today, democratic tax states face an array of challenges, including the changing nature of work, the digitalisation and globalisation of the economy, and rebuilding after the fiscal crisis of the COVID-19 pandemic. Stewart demonstrates the centrality of taxation for government budgets and explains key tax principles of equity, efficiency and administration. Presenting examples from a wide range of jurisdictions and international developments, Stewart shows how tax policy and law operate in our everyday lives, ranging from family and working life to taxing multinational enterprises in the global digital economy. Employing an interdisciplinary approach to the history and future of taxation law and policy, this is a valuable resource for legal scholars, practitioners and policy makers.
The Tax and Legal Playbook
by Mark J. KohlerThe Tax and Legal Playbook: Strategies that Save You Time and MoneyCPA and Attorney Mark J. Kohler answers the leading tax and legal questions facing small business owners, across all stages of business, and delivers a comprehensive playbook of clear-cut truths, thought-provoking advice, and underutilized solutions to save you time, money, and heartache.You can read this book straight through or as a reference guide-reading the chapters as needed to answer the questions as they arise. You'll come away wiser and better equipped to make the best decisions for your business, your family, and yourself.Covers: The ins and outs behind fundamental business decisions Underutilized tax and legal strategies that can save you thousands Picking the right legal entity for your business Common legal scams and deceptions to avoid Protecting your assets and planning for retirement Issues are illustrated with entertaining, real-world examplesths, thoughtful advice, and outside-of-the-box thinking shared in his many Entrepreneur.com contributions, speaking events, and previous books - Lawyers Are Liars and What Your CPA Isn't Telling You - Kohler presents a simplified look at the complex questions within the areas of legal and tax planning for business.
Tax and Time: On the Use and Misuse of Legal Imagination
by Anthony C. InfantiHow tax law perpetuates injustice but might instead be used as a powerful force for creating a more just and equitable society The relationship between tax law and society, Anthony C. Infanti asserts, is too often overlooked by those who work outside of the field of fiscal policy. Yet, the way a country collects and spends its revenue can be viewed as a quantifiable reflection of how a country sees itself, sending messages about both what it values now and what it aspires to be in the future.Tax and Time sheds light on two of the most misunderstood universal human experiences: time and taxes. Anthony C. Infanti asserts that time in tax law is the product of pure imagination and calls into question the world beyond time that we have created for ourselves. Written with clarity and powerful insight, Tax and Time demonstrates how the tax laws have been used to imaginatively manipulate time in ways that perpetuate economic and social injustice. With its social justice focus, the book brings a sorely needed critical perspective to technical tax policy discussions. Infanti calls for a systematic reexamination and reworking of the relationship between time and tax law, asserting that the power of the legal imagination to manipulate time in tax law can both correct past injustices and help us to envision—and actually work toward—a better and more just society.
Tax Audit and Taxation in the Paradigm of Sustainable Development: The Impact on Economic, Social and Environmental Development (Contributions to Management Science)
by Bistra Svetlozarova NikolovaThis book discusses how taxation can contribute to a sustainable economic development. It analyses the role and functions of taxes and tax audits with special focus on sustainable development, considering not only the fiscal functions of taxes but also their economic, social, and environmental effects. The book sheds light on the impact of corporate social responsibility (CSR) on taxation and discusses principles of good governance in tax administration. The author also analyses the preconditions and indicators for cross-border tax fraud and the possibilities for counteraction. Furthermore, the book examines tax reliefs and rates, and how the different types of taxation – flat, progressive, and regressive taxes, can impact economic, social, and environmental development. In the last section, the author discusses how to achieve economic, social, and environmental effects through taxation. This book will appeal not only to academics working in this field, but also to practitioners who would like in-depth insights into these topics.
Tax Avoidance and European Law: Redesigning Sovereignty Through Multilateral Regulation (Routledge Research in Tax Law)
by Mihaela TofanTax law is one of the legal fields with the most subtle influence on European integration and EU law. The European economic cooperation project emerged with the customs union, essentially a tax law concept, and evolved alongside other topics of tax harmonization. Still, the existence of the EU tax law is disputed. The research on the topic is significant, as the integration of national economies and markets has increased substantially, both within the EU and globally. This has put a strain on domestic tax rules, which are subject to the demands of the international taxation requirements. This book explores the relationship between tax avoidance regulation and sovereignty within the European Union, analyzing the impact of the effective regulatory methods for limiting and eliminating aggressive tax planning by the multinational companies. Focusing on analyzing good practice in fiscal regulation efficiency and the results generated by the tax jurisprudence both at national and European level, its main objective is to present the argument for inter-dependency between taxation and the current changes in the concept of sovereignty. It highlights where fiscal regulation has led to uniform, yet flexible, solutions for the actual fight against companies’ abusive fiscal conduct, when taking advantage of tax competition. This text will be of value to academics, researchers, and advanced students in tax law and tax avoidance regulation and their intersection with sovereignty in the context of the European Union.
Tax Avoidance and the Law: Understanding the UK General Anti-Abuse Rule (Routledge Research in Tax Law)
by Selina KeesoonyTax Avoidance and the Law is a helpful guide for undergraduate and postgraduate students who want a thorough understanding of this dynamic area of law. The book is written in a way which is easy to follow and conveniently summarises complex case law on tax avoidance. Tax Avoidance and the Law explores the evolution of the UK’s General Anti- Abuse Rule. It provides a useful comparison with other Western jurisdictions’ anti-avoidance legislation, including the United States of America, Australia, New Zealand, South Africa, Canada and the EU. The underlying theme of the book rests on the notion that the taxpayer’s subjective motives, intentions or purposes are irrelevant when assessing tax liability. The book enables students to gain a good grasp of the fundamental issues in tax avoidance in a clear manner.
Tax Compliance: Effektive Organisation der Einhaltung steuerlicher Pflichten (essentials)
by Walther PielkeDieses essential vermittelt einen Überblick über die Rahmenbedingungen von Tax Compliance. Es erläutert die verschiedenen Gründe, weshalb ein Tax Compliance Management System (Tax CMS) notwendig ist und stellt Standards für ein solches System vor. Die einzelnen Bestandteile eines Tax CMS werden anhand des in Deutschland gebräuchlichsten Standards, des IDW PS 980, erläutert. Dabei werden nicht nur die Funktionen des Management Systems, sondern auch die jeweiligen Herausforderungen aus der steuerlichen Praxis beleuchtet.
Tax Compliance and Risk Management: Perspectives from Central and Eastern Europe (Routledge Research in Tax Law)
by Piotr Karwat Katarzyna Kimla-Walenda Aleksander WernerThe concept of tax compliance is as old as the tax itself, but staying compliant with tax regulations has become increasingly demanding. A changing tax regulatory environment, resulting from regulatory actions of the OECD, the European Union and national governments, poses many problems for tax compliance awareness. This book explores various approaches to improving tax compliance. Starting with the procedures and processes that are at the centre of the debate, it includes the level of tax position security obtained as a result of cooperation between tax administration and an organisation, ending with tax compliance requirements imposed by one-sided action of tax administration. Offering an experience and evidence-based analysis of how tax compliance influences an organisation’s tax and financial position, the issues are examined from both a theoretical and a practical perspective, using empirical research and case studies with an international dimension for illustration. Emphasising a holistic approach to tax compliance and its role in tax risk management within an organisation, this study offers a framework for making the challenging task of tax compliance and risk management more effective and more efficient. Exploring tax compliance focusing on the tax world after the BEPS project and anti-tax evasion and anti-tax avoidance regulatory actions undertaken by the European Union and OECD, the book has a practical focus on tax system design within the organisation and will be of interest to students, researchers and practitioners working in the areas of tax law and tax compliance.
Tax Compliance and Risk Management: Perspectives from Central and Eastern Europe (Routledge Research in Tax Law)
by Piotr Karwat Katarzyna Kimla-Walenda Aleksander WernerThe concept of tax compliance is as old as the tax itself, but staying compliant with tax regulations has become increasingly demanding. A changing tax regulatory environment, resulting from regulatory actions of the OECD, the European Union and national governments, poses many problems for tax compliance awareness. This book explores various approaches to improving tax compliance. Starting with the procedures and processes that are at the centre of the debate, it includes the level of tax position security obtained as a result of cooperation between tax administration and an organisation, ending with tax compliance requirements imposed by one-sided action of tax administration. Offering an experience and evidence-based analysis of how tax compliance influences an organisation’s tax and financial position, the issues are examined from both a theoretical and a practical perspective, using empirical research and case studies with an international dimension for illustration. Emphasising a holistic approach to tax compliance and its role in tax risk management within an organisation, this study offers a framework for making the challenging task of tax compliance and risk management more effective and more efficient. Exploring tax compliance focusing on the tax world after the BEPS project and anti-tax evasion and anti-tax avoidance regulatory actions undertaken by the European Union and OECD, the book has a practical focus on tax system design within the organisation and will be of interest to students, researchers and practitioners working in the areas of tax law and tax compliance.
Tax Credits for the Working Poor: A Call for Reform
by Michelle Lyon DrumblThe United States introduced the earned income tax credit (EITC) in 1975, where it remains the most significant earnings-based refundable credit in the Internal Revenue Code. While the United States was the first country to use its domestic revenue system to deliver and administer social welfare benefits to lower-income individuals or families, a number of other countries, including New Zealand and Canada, have experimented with or incorporated similar credits into their tax systems. In this work, Michelle Lyon Drumbl, drawing on her extensive advocacy experience representing low-income taxpayers in EITC audits, analyzes the effectiveness of the EITC in the United States and offers suggestions for how it can be improved. This timely book should be read by anyone interested in how the EITC can be reimagined to better serve the working poor and, more generally, whether the tax system can promote social justice.
Tax Cuts and Jobs Act: The Complete Bill
by Patricia Cohen Michael CohnAt the end of 2017, Congress passed the biggest tax plan since 1986. Whether you were for or against the sweeping overhaul, the Tax Cuts and Jobs Act will begin to affect individuals and businesses as early as January 2018. Yet, until now, relatively few people have had access to it or read it. Whether you file on your own, use someone to prepare your taxes, or you are an accountant yourself, to really understand how the bill will affect you means you must dig in. And having this complete resource, including the full text of the bill, will help you navigate its complexities. From dramatic reductions in taxes for corporations and other businesses, to an increase to standard individual deductions, there are many changes that Americans need to understand before the IRS comes calling. With insider analysis and insight from Patricia Cohen, who covers the national economy for the New York Times and whose front-page stories on this topic informed a nation, as well as specific tips from Michael Cohn, editor-in-chief of AccountingToday.com, this is an indispensable reference.
Tax Deductions for Professionals: Pay Less to the IRS
by Stephen FishmanThe book is organized into practical, easy-to-use categories of the most commonly-used business deductions for professionals who own their practice. It covers start-up expenses, health care costs, continuing education, professional fees, home office, and more.
Tax Deductions for Professionals: Pay Less to the IRS
by Stephen FishmanA tax deduction guide just for professionals. Keep your taxes under control! Architects, lawyers, dentists, chiropractors, doctors, and other licensed professionals are subject to special tax rules. With this book, learn how to pay less to the IRS at tax time by taking advantage of valuable tax deductions you are entitled to take. Find out how to deduct: start-up expenses medical expenses under Obamacare retirement plan contributions continuing education costs vehicles, meals, and travel, and home office expenses. Tax Deductions for Professionals will also help you choose the best legal structure, with detailed information on limited liability companies, partnerships, and professional corporations. This edition includes comprehensive coverage of the new tax law (the Tax Cuts and Jobs Act) and how it affects professionals who have a business or are thinking of starting one.