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Rule Against Foreign Revenue Enforcement
The rule against foreign revenue enforcement, often abbreviated to the revenue rule, is a general legal principle that the courts of one country will not enforce the tax laws of another country. The rule is part of the conflict of laws rules developed at common law, and forms part of the act of state doctrine. In ''State of Colorado v. Harbeck'', 133 N.E. 357, 360 (N.Y. 1921) the court referred to In England, Lord Denning MR said in ''Att-Gen of New Zealand v Ortiz'' 984AC 1 at 20: The rule has been repeatedly applied in the United Kingdom, the United States, Canada, Australia, Ireland, Singapore, and other countries. It has also been codified into statute in various countries. History of the rule The earliest reported case on the rule is believed to be ''Attorney General v Lutwydge'' (1729) Bumb 280, 145 ER 674. In that case, the English courts refused to enforce a bond for Scottish tobacco duties. In 1775 Lord Mansfield CJ pronounced in ''Holman v Johnson'' (1775) ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Conflict Of Laws
Conflict of laws (also called private international law) is the set of rules or laws a jurisdiction applies to a case, transaction, or other occurrence that has connections to more than one jurisdiction. This body of law deals with three broad topics: ''jurisdiction'', rules regarding when it is appropriate for a court to hear such a case; ''foreign judgments'', dealing with the rules by which a court in one jurisdiction mandates compliance with a ruling of a court in another jurisdiction; and ''choice of law'', which addresses the question of which substantive laws will be applied in such a case. These issues can arise in any private-law context, but they are especially prevalent in contract law and tort law. Scope and terminology The term ''conflict of laws'' is primarily used in the United States and Canada, though it has also come into use in the United Kingdom. Elsewhere, the term ''private international law'' is commonly used. Some scholars from countries that use ''con ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Sweet & Maxwell
Sweet & Maxwell is a British publisher specialising in legal publications. It joined the Associated Book Publishers in 1969; ABP was purchased by the International Thomson Organization in 1987, and is now part of Thomson Reuters. Its British and Irish group includes W. Green in Scotland and Round Hall in Ireland. Sweet & Maxwell publishes Westlaw-UK, as well as the Lawtel, LocalawUK, Legal Hub, and DocDel on-line services. It also published many well-regarded looseleafs and books. Its flagship print products include the ''White Book'' (publishing the Civil Procedure Rules 1998, along with extensive commentary and additional material) and '' Archbold Criminal Pleading, Evidence and Practice'' (the leading practitioners' text for criminal lawyers in England & Wales and several other common law jurisdictions around the world). In 2003, its Asia division (with headquarters in Hong Kong, Malaysia, and Singapore) won the contract to supply law books to the Hong Kong government. Swe ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Conflict Of Laws
Conflict of laws (also called private international law) is the set of rules or laws a jurisdiction applies to a case, transaction, or other occurrence that has connections to more than one jurisdiction. This body of law deals with three broad topics: ''jurisdiction'', rules regarding when it is appropriate for a court to hear such a case; ''foreign judgments'', dealing with the rules by which a court in one jurisdiction mandates compliance with a ruling of a court in another jurisdiction; and ''choice of law'', which addresses the question of which substantive laws will be applied in such a case. These issues can arise in any private-law context, but they are especially prevalent in contract law and tort law. Scope and terminology The term ''conflict of laws'' is primarily used in the United States and Canada, though it has also come into use in the United Kingdom. Elsewhere, the term ''private international law'' is commonly used. Some scholars from countries that use ''con ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Oxford University
Oxford () is a city in England. It is the county town and only city of Oxfordshire. In 2020, its population was estimated at 151,584. It is north-west of London, south-east of Birmingham and north-east of Bristol. The city is home to the University of Oxford, the oldest university in the English-speaking world; it has buildings in every style of English architecture since late Anglo-Saxon. Oxford's industries include motor manufacturing, education, publishing, information technology and science. History The history of Oxford in England dates back to its original settlement in the Saxon period. Originally of strategic significance due to its controlling location on the upper reaches of the River Thames at its junction with the River Cherwell, the town grew in national importance during the early Norman period, and in the late 12th century became home to the fledgling University of Oxford. The city was besieged during The Anarchy in 1142. The university rose to domina ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Common Law Jurisdictions
In law, common law (also known as judicial precedent, judge-made law, or case law) is the body of law created by judges and similar quasi-judicial tribunals by virtue of being stated in written opinions."The common law is not a brooding omnipresence in the sky, but the articulate voice of some sovereign or quasi sovereign that can be identified," ''Southern Pacific Company v. Jensen'', 244 U.S. 205, 222 (1917) (Oliver Wendell Holmes, dissenting). By the early 20th century, legal professionals had come to reject any idea of a higher or natural law, or a law above the law. The law arises through the act of a sovereign, whether that sovereign speaks through a legislature, executive, or judicial officer. The defining characteristic of common law is that it arises as precedent. Common law courts look to the past decisions of courts to synthesize the legal principles of past cases. '' Stare decisis'', the principle that cases should be decided according to consistent principled rules so ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Civil Law (legal System)
Civil law is a legal system originating in mainland Europe and adopted in much of the world. The civil law system is intellectualized within the framework of Roman law, and with core principles codified into a referable system, which serves as the primary source of law. The civil law system is often contrasted with the common law system, which originated in medieval England. Whereas the civil law takes the form of legal codes, the law in common law systems historically came from uncodified case law that arose as a result of judicial decisions, recognising prior court decisions as legally-binding precedent. Historically, a civil law is the group of legal ideas and systems ultimately derived from the ''Corpus Juris Civilis'', but heavily overlain by Napoleonic, Germanic, canonical, feudal, and local practices, as well as doctrinal strains such as natural law, codification, and legal positivism. Conceptually, civil law proceeds from abstractions, formulates general principles, and ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Supreme Court Of Canada
The Supreme Court of Canada (SCC; french: Cour suprême du Canada, CSC) is the Supreme court, highest court in the Court system of Canada, judicial system of Canada. It comprises List of Justices of the Supreme Court of Canada, nine justices, whose decisions are the ultimate application of Canadian law, and grants permission to between 40 and 75 litigants each year to appeal decisions rendered by provincial, territorial and federal Appeal, appellate courts. The Supreme Court is bijural, hearing cases from two major legal traditions (common law and Civil law (legal system), civil law) and bilingual, hearing cases in both Official bilingualism in Canada, official languages of Canada (English language, English and French language, French). The effects of any judicial decision on the common law, on the interpretation of statutes, or on any other application of law, can, in effect, be nullified by legislation, unless the particular decision of the court in question involves applicatio ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Full Faith And Credit Clause
Article Four of the United States Constitution, Article IV, Section 1 of the United States Constitution, the Full Faith and Credit Clause, addresses the duty that U.S. state, states within the United States have to respect the "public acts, records, and judicial proceedings of every other state." According to the Supreme Court of the United States, Supreme Court, there is a difference between the credit owed to laws (i.e. legislative measures and common law) as compared to the credit owed to judgments. Judges and lawyers agree on the meaning of the clause with respect to the recognition of judgments rendered by one state in the courts of another. Barring exceptional circumstances, one state must enforce a judgment by a court in another, unless that court lacked jurisdiction, even if the enforcing court otherwise disagrees with the result. At present, it is widely agreed that this Clause of the Constitution has a minimal impact on a court's choice of law decision provided that no ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Supreme Court Of The United States
The Supreme Court of the United States (SCOTUS) is the highest court in the federal judiciary of the United States. It has ultimate appellate jurisdiction over all U.S. federal court cases, and over state court cases that involve a point of federal law. It also has original jurisdiction over a narrow range of cases, specifically "all Cases affecting Ambassadors, other public Ministers and Consuls, and those in which a State shall be Party." The court holds the power of judicial review, the ability to invalidate a statute for violating a provision of the Constitution. It is also able to strike down presidential directives for violating either the Constitution or statutory law. However, it may act only within the context of a case in an area of law over which it has jurisdiction. The court may decide cases having political overtones, but has ruled that it does not have power to decide non-justiciable political questions. Established by Article Three of the United States ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Robert Goff, Baron Goff Of Chieveley
Robert Lionel Archibald Goff, Baron Goff of Chieveley, (12 November 1926 – 14 August 2016) was an English barrister and judge who was Senior Lord of Appeal in Ordinary, the equivalent of today's President of the Supreme Court. Best known for establishing unjust enrichment as a branch of English law, he has been described by Andrew Burrows as "the greatest judge of modern times". Goff was the original co-author of ''Goff & Jones'', the leading English law textbook on restitution and unjust enrichment, first published in 1966. He practised as a commercial barrister from 1951 to 1975, following which he began his career as a judge. He was appointed to the Judicial Committee of the House of Lords in 1986. Goff was born in his mother's family home in Perthshire, Scotland, and was raised in Hampshire, England. He obtained a place at New College, Oxford, but was called up in December 1944 and served in the Scots Guards in Italy until going to Oxford in October 1948. He earned a fir ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Dicey Morris & Collins
''Dicey, Morris & Collins on the Conflict of Laws'' (often simply ''Dicey, Morris & Collins'', or even just ''Dicey & Morris'') is the leading English law textbook on the conflict of laws (). It has been described as the "gold standard" in terms of academic writing on the subject, and the "foremost authority on private international law". Editors The textbook has had three principal general editors during its life: * A. V. Dicey, the constitutional scholar and Vinerian Professor of English Law. * John H. C. Morris * Lord Collins of Mapesbury, solicitor and later judge. Since 2015, Professor Jonathan Harris QC has been joint general editor with Lord Collins of Mapesbury. Between 1922 and 1949 A. Berriedale Keith was also a general editor of the text, but has not been honoured with a permanent place in the book's title. In the most recent edition, the team of editors includes Professor C G J Morse, Professor David McClean, Professor Adrian Briggs, Professor Jonathan Harri ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Act Of State Doctrine
The act-of-state doctrine or federal act of state doctrine is a principle of federal common law in the United States which states, in circumstances where it applies, that courts in the United States will not rule on the validity of another government's (formal) sovereign act with respect to property located within the latter's own territory. The act-of-state doctrine enters consideration most often in cases where a foreign sovereign has expropriated the property of a U.S. national located in that foreign territory (e.g. through nationalization). Background The act of state doctrine entered into American jurisprudence in the case ''Underhill v. Hernandez'', . In an 1892 revolution, General José Manuel "Mocho" Hernández expelled the existing Venezuelan government and took control of Ciudad Bolívar, where plaintiff Underhill lived and ran a waterworks system for the city. Underhill, an American citizen, repeatedly applied to Hernández for an exit passport, but his requests were r ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
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