This book explores one of the most significant trends in the evolution of global tax systems by asking how, within less than half a century, the value-added tax (VAT) has risen from relative obscurity to become one of the world's most dominant revenue instruments. Despite its significance, very...

The worldwide rise of the Value-Added Tax (VAT) over the last half-century is emblematic of the paradox in modern tax systems: their remarkable similarity in the face of divergent political, cultural and social systems. However efforts to introduce VAT-style taxes have frequently been...

Vodafone acquired Hutchison (India) in 2007. Post-acquisition Vodafone has faced a turbulent time dealing with the tax authorities. The liability on Vodafone to withhold Capital Gains Tax was upheld by the Bombay High Court but subsequently rejected by the Indian Apex Court. However, the matter...

The OECD International VAT/GST guidelines (OECD Guidelines) are the most significant global attempt to coordinate place of taxation rules for cross‑border supplies of services and intangibles so that the final consumption of such supplies are effectively taxed on a destination basis. However,...

The paper explores the origins of the Value Added Tax (VAT) and its rapid global rise from relative obscurity in the mid-twentieth century to its near worldwide adoption today. The paper highlights general trends in VAT design and provides a critical overview of the explanations provided for the...

This chapter will analyze arguments that the World Trade Organization (WTO) suffers from a 'democratic deficit', which casts doubt on the legitimacy and desirability of its rules and policies. First this chapter outlines teh two strands of this accusation of 'democratic deficit'. That is: 1....

This article seeks to show that the English Court of Appeal’s refusal to recognize the US receivership in Re Stanford International Bank is not faithful to the Cross-Border Insolvency Regulations 2006 and the decision’s precedential value is seriously questionable. The Court of Appeal’s...

The purpose of this paper is to outline the circumstances in which telecommunications data can be lawfully accessed for national security and law enforcement purposes, and to consider whether this access regime sacrifices individual privacy to an unacceptable extent. Since privacy is the primary...

What would the United States look like if it stood on the side of peace and justice? In this keynote address, Adrien Wing advocates that it would have to support substantive justice. It must commit itself to respecting and using international law to further this type of justice. The United...

Bioinformatics is the development and use of databases for storing and interpreting genomic information. The information explosion in these databases has raised a plethora of intellectual property issues for the scientists who depend on them. Copyright and Database protection are two notable and...