This first English-language edition of International Tax Law in the Italian Legal System, is intended for students of university courses taught in English and for professionals, companies, teachers, and operators in general who, both in Italy and abroad, for various reasons (work, business, study, research) need an easy-to-use English-language tool to understand the Italian tax regulations governing transnational relations and phenomena. The volume provides a treatment of the key topics in international tax and examines international taxation through the prism of Italian domestic law. The book is divided into two parts. The first provides a systematic overview of the sources of international tax law and their interpretation, including a specific review of the main aspects of European tax law. The second part analyses the domestic rules concerning the taxation of the income of residents and non-residents, the domestic rules to combat international tax avoidance and evasion, the territoriality of VAT and the taxation of international trade for the purposes of this tax, and finally the main institutions of customs law.

First published in 1997, this volume provides the reader from a common law background with an introduction to the Legal System and basic private law institutions of contemporary Italy. It aims to afford a basic understanding, rather than a detailed presentation, of Italian law, through an appreciation of its historical development within the civil law tradition and its place in that family of legal systems descended from Roman law. Having described Italy’s place in European legal history and identified the main features of civil law systems generally, it examines the structure of the modern Italian State, its legislative process. Constitution, legal professions and systems of civil, criminal and administrative justice. The last third is devoted to private law, in particular the law relating to the family, property, contracts and civil wrongs, particular attention being paid to differences between the civil and common law approaches to these subjects. It is a readable, lucid and systematic account of its subject.

The provision of Islamic kafala has no legal correspondence with secularised political systems and structures, and, as a result, requires a proper understanding of the legislative measures that are indispensable for the protection of the weakest groups of society, at least when the latter turn out to be mostly vulnerable or abandoned. Most recent international conventions have placed much emphasis on the priority to be given to child protection rather than other personal interests. While no syntagmatic principle exists for a theoretical definition and boundary of religious freedoms and legal rules affecting Islamic kafala, it has become a prevailing interpretative canon which requires the scholar to aim for a proper understanding of the cultural identities and measures to safeguard individuals concerned. This book is a thought-provoking study of these important issues, and will serve to strengthen further research into this topic area for the benefit of both academic and professional readers.

Different countries incorporate and interpret international law in different ways. This book provides a systematic analysis of the domestic constitutional regime of over two dozen countries, setting out the status accorded to international law in those countries and its normative weight, as well as problems relating to its implementation. This country-by-country comparison allows the book to examine how the international legal order and domestic legal systems interact and influence each other. Through a series of chapters on the role of international law in 27 countries throughout the world, it shows a growing tendency towards greater democratic participation in treaty-making coupled with a significant utilization of informal agreements that by-pass such participation, as well as a role for non-binding normative instruments as persuasive authority in domestic judicial decision-making. The chapters suggest a stronger attachment to international law in legal systems that have survived a period of repression, resulting in many cases in a higher normative status for international human rights instruments in those states. The impact of the European Union on the constitutional order of its member states is also examined.

About the Book The study of law is a deep intellectual endeavor that requires thorough exploration and comprehension of its core principles and their application across various legal systems. "Comparative Perspectives on Public and Private Laws – A Student Handbook" engages with the complexities of law, examining the key distinctions between public and private law and their significant roles within the legal framework. The handbook offers a comprehensive look into the origins and differences between public and private law, providing readers with a solid grounding to understand this dichotomy's many aspects. Challenging traditional views, the book delves into the evolving separation of powers and the transformation of natural law, illuminating the dynamic relationship between legal principles and societal changes. In the context of globalization, it explores how interconnected legal systems are and the challenges posed by a more integrated world. It also presents alternative methods of legal governance and human rights protection within Islamic and socialist legal frameworks. Journeying from Romano-Germanic to Common Law traditions, the handbook takes readers across continents to examine the legal systems of various countries. It offers insights into their legal frameworks and principles, enhancing the understanding of global legal governance. Special attention is given to the distinctive features of Muslim legal systems in countries like Iran, Kuwait, the United Arab Emirates, and Saudi Arabia, highlighting their influence on national legal governance. By meticulously analyzing private and public law, the handbook provides valuable insights into state practices, constitutional interpretation, and the philosophy of rights and liberties. It encourages critical thinking and academic debate on the jurisprudential aspects of these legal fields, shaping a deeper understanding of legal systems and their operations. Aimed at legal scholars, practitioners, and students, this handbook is an essential resource for advancing legal knowledge in a constantly evolving world. It invites readers to embark on an intellectual journey to gain a richer understanding of the public-private law dichotomy and explore the complexities of various legal systems through this engaging study.

The only publication wholly devoted to the regular and systematic reporting in English of decisions of international courts and arbitrators.

This collection discusses how official legal systems do and should respond to the reality of a plurality of family types and origins within their jurisdictions. It further examines the challenges that arise for practitioners, including lawyers and judges, when faced with such plurality. Focussing on empirical research, the volume presents legal and sociological data of unprecedented comparative depth. It also includes a discussion of how members of minority families respond to the need to organise their legal relationships, and to resolve their disputes in the shadow of official legal systems which differ from those of their familial and communal traditions. The work invites reflection, and demonstrates the urgency and complexity of the questions regarding the search for justice in the field of family life in Europe today.

International Law provides a comprehensive theoretical examination of the key areas of international law. In addition to classic cases and materials, Carlo Focarelli addresses the latest relevant international practice to illustrate contemporary themes and trends in international law and to examine its most topical challenges.