Dewey Library - HG5732.R315 2019

Joined by CRISPR luminaries Feng Zhang and J. Keith Joung, the Harvard chemist raises up to $87 million in funding

Joined by CRISPR luminaries Feng Zhang and J. Keith Joung, the Harvard chemist raises up to $87 million in funding

The start-up wants to develop treatments based on two kinds of bacteria linked to the antiseizure effects of the ketogenic diet

San Jose State’s Claire Komives is testing an antivenom inspired by opossum biochemistry against various snake species to prevent deaths in the developing world

The start-up wants to develop treatments based on two kinds of bacteria linked to the antiseizure effects of the ketogenic diet

The startup is developing allosteric activators to increase levels of the vital metabolic molecule coenzyme A in pantothenate kinase-associated neurodegeneration

Basel Convention would help control flow of used material displaced by China’s ban

Chronic morphine treatment in mice restored a narcolepsy-related deficit in the brain, decreasing symptoms 

Researchers are working to fix genetic conditions like Gaucher disease before birth by testing experimental therapies on fetal animals

• Changes to the “tie-breaker” rule for determining the residence of a corporation that qualifies as a resident of both Contracting States
• Entitlement to Treaty benefits for “fiscally transparent entities”
• New permanent establishment rules
• Elimination of withholding tax on certain interest payments
• Taxation of a non-resident’s emigrant gains
• Taxation of “income from employment” earned by non-residents
• Taxation of stock options received by individuals employed in both Canada and the United States
• Introduction of a reciprocal limitation of benefits provision

• Annotations of related Dominion Tax Cases
• Memorandum of Understanding between the Competent Authorities of Canada and the United States Regarding the Mutual Agreement Procedure
• Agreement between the Government of Canada and the Government of the United States of America with Respect to Social Security
• Income Tax Conventions Interpretation Act
• Rates of Withholding Tax under Income Tax Agreements Signed by Canada

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The New Wigmore: A Treatise on Evidence is an authoritative guide with answers to evolving questions in civil and criminal litigation. The five volume series presents the same quality of research, thought, and analysis as the original Wigmore, creating a genuine present-day counterpart to the seminal evidence treatise.

Volume 1: Selected Rules of Limited Admissibility provides a sophisticated framework for lawyers and judges to understand and apply the rules that exclude evidence for policy reasons.

Volume 2: Evidentiary Privileges offers unique analysis of recent evidentiary problems including application of the attorney-client privilege to government agencies and corporate entities, and the difficulty of determining exactly who holds the privilege. In these two volumes, you’ll find also a practical framework for evaluating the existence or scope of new privileges.

Volume 3: Expert Evidence provides in depth coverage of the topics that lawyers and judges must know when dealing with expert testimony about medicine, engineering, psychology, economics, and forensic science, among other areas. It covers the topics common to all such testimony and focuses on scientific and statistical evidence, providing sophisticated and up-to-date explanations and analyses.

Volume 4: Evidence of Other Misconduct and Similar Events is a comprehensive, scholarly analysis of when evidence of crimes, wrongs, or acts other than those at issue in a trial may be admitted into evidence. The author analyzes the history of the prohibition on character evidence in England and the United States and the development of exceptions to the rule, discusses how courts should analyze questions of character evidence, and treats in detail the various exceptions such as motive, opportunity, preparation, plan, modus operandi, and identity.

Volume 5: Impeachment and Rehabilitation is a thorough review of all the rules governing impeachment of witnesses. It deals with impeachment with prior convictions, with prior bad acts, with inconsistent statements, with evidence of bias, and other evidence derogating credibility. Rules about limits on the use of extrinsic evidence to impeach are covered in detail.

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Published: October 2013

Since the entry into force of the North American Free Trade Agreement (NAFTA) in 1994, several arbitral tribunals have rendered awards dealing with claims of breach of Article 1105. Some of these awards have been very controversial and have had a tremendous impact on the development of the concept of fair and equitable treatment (FET) and the evolution of international investment law. Yet, in spite of the fundamental importance of these awards, no comprehensive study had been undertaken to determine the meaning and the content of the FET standard under NAFTA Article 1105.

This book’s systematic analysis of the provision and its case law fills this analytical gap. Because Article 1105 is in many ways different from typical FET clauses contained within most investment treaties, the author examines the particular parameters under which it must be interpreted. He also analyzes how these specific features have influenced NAFTA tribunals’ interpretation of the provision, and how their assessments differ from awards rendered by other tribunals outside NAFTA.

Among the issues treated in the course of the analysis are the following:

• The origin, development, nature and content of the concept of the ‘minimum standard of treatment’ and its interaction with the FET standard
• The specific parameters under which Article 1105 must be interpreted, including contextual elements such as subsequent agreement and practice between the NAFTA Parties on matters of interpretation
• The context in which the Free Trade Commission issued its Note of Interpretation in 2001 and how NAFTA tribunals have applied it
• Whether or not the concepts of legitimate expectations, transparency, arbitrary conduct, discriminatory conduct, good faith, denial of justice, and due process have been considered by NAFTA tribunals as specific elements of protection to be accorded to investors under Article 1105
• The many facets of these elements and the threshold of severity that NAFTA tribunals have required for finding a breach of Article 1105
• The interaction between Article 1105 and other NAFTA provisions on national treatment, Most-Favored-Nation treatment, and expropriation
• How NAFTA tribunals have assessed damages for breach of Article 1105

This comprehensive guide to NAFTA case law on Article 1105 is an important contribution to the on-going controversial debate about the scope and content of the FET standard under international law. It will be of great interest to counsel for investors and States as well as to arbitrators, academics and anyone interested in investor-State arbitration.

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Product description:  

Schwarz on tax treaties is the definitive analysis of tax treaties from a UK perspective and provides in depth expert analysis of the interpretation and interaction of the UK's treaty network with EU and international law in their application to UK tax law.

Contents include: 

• The legal framework: international law
• The legal framework: European Union law
• The legal framework: United Kingdom Law
• Interpretation of tax treaties
• Scope of tax treaties: taxes covered and territorial scope
• Access to treaty benefits: personality, fiscal domicile and nationality
• Permanent establishment
• Distributive provisions of income tax treaties
• Business profits
• Income from property
• Employment and pensions
• Capital gains
• Other income and miscellaneous cases
• Treaties and European tax directives
• Elimination of double taxation
• Non-discrimination
• Treaty shopping and other avoidance
• Administration of tax treaties
• Disputes and mutual agreement procedure
• EU arbitration convention
• International administrative cooperation

This third edition significantly expands the earlier work with enhanced commentary and is updated to include the latest UK treaty developments, international and EU law including:

• New Bilateral double tax treaties and protocols between the United Kingdom and China, India, Ethiopia, Liechtenstein, the Netherlands, Spain, Barbados and others
• Administrative cooperation agreement with Switzerland
• FATCA agreement with the United States and FATCA type agreements with the Channel Islands and the Isle of Man
• Bank levy treaties with Germany and the Netherlands
• Judicial decisions of United Kingdom and foreign courts on UK treaties
• Latest treaty anti-abuse and limitation of benefit articles
• Impact of the GAAR introduced by Finance Act 2013 on tax treaties
• New OECD Model Article 7 profit attribution in UK treaties

Case law developments including:

• US tax court in Retief Goosen
• Court of Appeal on Anson, Ben Nevis and FCE Bank
• Haseldine, HSBC Holdings and Bank of New

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