Apportionment In Private Law


Apportionment In Private Law
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Apportionment In Private Law


Apportionment In Private Law
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Author : Kit Barker
language : en
Publisher: Bloomsbury Publishing
Release Date : 2018-12-13

Apportionment In Private Law written by Kit Barker and has been published by Bloomsbury Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2018-12-13 with Law categories.


This collection of essays investigates the way in which modern private law apportions responsibility between multiple parties who are (or may be) responsible for the same legal event. It examines both doctrines and principles that share responsibility between plaintiffs and defendants, on the one hand, and between multiple defendants, on the other. The doctrines examined include those 'originating' doctrines which operate to create shared liabilities in the first place (such as vicarious and accessorial liability); and, more centrally, those doctrines that operate to distribute the liabilities and responsibilities so created. These include the doctrine of contributory (comparative) negligence, joint and several (solidary) liability, contribution, reimbursement, and 'proportionate' liability, as well as defences and principles of equitable 'allowance' that permit both losses and gains to be shared between parties to civil proceedings. The work also considers the principles which apportion liability between multiple defendants and insurers in cases in which the cause, or timing, of a particular loss is hard to determine. The contributions to this volume offer important perspectives on the law in the UK, USA, Canada, Australia and New Zealand, as well as a number of civilian jurisdictions. They explicate the main rules and trends and offer critical insights on the growth and distribution of shared responsibilities from a number of different perspectives – historical, comparative, empirical, doctrinal and philosophical.



Apportionment Of Civil Liability


Apportionment Of Civil Liability
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Author : Joanne R. Morris
language : en
Publisher:
Release Date : 1987

Apportionment Of Civil Liability written by Joanne R. Morris and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1987 with Law categories.




Apportionment Of Civil Liability


Apportionment Of Civil Liability
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Author :
language : en
Publisher:
Release Date : 1998-01-01

Apportionment Of Civil Liability written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1998-01-01 with Correality and solidarity categories.




The Apportionment Of Damages Act 34 Of 1956


The Apportionment Of Damages Act 34 Of 1956
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Author : South African Law Reform Commission
language : en
Publisher:
Release Date : 2003

The Apportionment Of Damages Act 34 Of 1956 written by South African Law Reform Commission and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2003 with Law categories.




Apportionment Of Fault In Tort


Apportionment Of Fault In Tort
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Author : David Cheifetz
language : en
Publisher: Aurora, Ont. : Canada Law Book
Release Date : 1981-01-01

Apportionment Of Fault In Tort written by David Cheifetz and has been published by Aurora, Ont. : Canada Law Book this book supported file pdf, txt, epub, kindle and other format this book has been release on 1981-01-01 with Liability (Law) categories.




Capital And Income In Trusts


Capital And Income In Trusts
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Author : Great Britain. Law Commission
language : en
Publisher: The Stationery Office
Release Date : 2009

Capital And Income In Trusts written by Great Britain. Law Commission and has been published by The Stationery Office this book supported file pdf, txt, epub, kindle and other format this book has been release on 2009 with Business & Economics categories.


Trusts are important to the national economy and provide a range of benefits to individuals and charitable purposes. This project affects charitable and private trusts which are set up in a way which distinguishes capital and the income it produces. The project was referred to the Law Commission as a result of concerns about current trust law raised during the passage of the most recent piece of trust legislation - the Trustee Act 2000 - through Parliament. The Law Commission was asked to consider, in particular, the rules governing the classification of trust receipts as income and capital, the circumstances in which trustees must apportion receipts and outgoings between income and capital, and the rights and duties of charity trustees in relation to investment returns on a charity's permanent endowment. In its report, the Commission recommends the abolition of the equitable and statutory rules of apportionment for all new trusts and the introduction of a new rule of classification for tax-exempt corporate demergers. It also recommends a new statutory provision that will make total return investment more easily accessible to charitable trusts with a permanent endowment. These recommendations follow extensive consultation (Consultation paper 175, 2004, ISBN 9780117302617) and have been welcomed by the Trust Law Committee.



The Allocation Of Multinational Business Income Reassessing The Formulary Apportionment Option


The Allocation Of Multinational Business Income Reassessing The Formulary Apportionment Option
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Author : Richard Krever
language : en
Publisher: Kluwer Law International B.V.
Release Date : 2020-02-20

The Allocation Of Multinational Business Income Reassessing The Formulary Apportionment Option written by Richard Krever and has been published by Kluwer Law International B.V. this book supported file pdf, txt, epub, kindle and other format this book has been release on 2020-02-20 with Law categories.


The Allocation of Multinational Business Income: Reassessing the Formulary Apportionment Option Edited by Richard Krever & François Vaillancourt Although arm’s length methodology continues to prevail in international taxation policy, it has long been replaced by the formulary apportionment method at the subnational level in a few federal countries. Its use is planned for international profit allocation as an element of the European Union’s CCCTB proposals. In this timely book – a global guide to formulary apportionment, both as it exists in practice and how it might function internationally – a knowledgeable group of contributors from Australia, Canada, the United Kingdom and the United States, address this actively debated topic, both in respect of its technical aspects and its promise as a global response to the avoidance, distortions, and unfairness of current allocation systems. Drawing on a wealth of literature considering formulary apportionment in the international sphere and considering decades of experience with the system in the states and provinces of the United States and Canada, the contributors explicate and examine such pertinent issues as the following: the debate about what factors should be used to allocate profits under a formulary apportionment system and experience in jurisdictions using formulary apportionment; application of formulary apportionment in specific sectors such as digital enterprises and the banking industry; the political economy of establishing and maintaining a successful formulary apportionment regime; formulary apportionment proposals for Europe; the role of traditional tax criteria such as economic efficiency, fairness, ease of administration, and robustness to avoidance and incentive compatibility; determining which parts of a multinational group are included in a formulary apportionment unit; and whether innovative profit-split methodologies such as those developed by China are shifting traditional arm’s length methods to a quasi-formulary apportionment system. Providing a comprehensive understanding of all aspects of the formulary apportionment option, this state of the art summary of history, current practice, proposals and prospects in the ongoing debate over arm’s length versus formulary apportionment methodologies will be welcomed by practitioners, policy-makers, and academics concerned with international taxation, all of whom will gain an understanding of the case put forward by proponents for adoption of formulary apportionment in Europe and globally and the counter-arguments they face. Readers will acquire a better understanding of the implications of formulary apportionment and its central role in the current debate about the future of international taxation rules. “...providing (sic) all the intellectual ammunition needed to carefully re-examine one of the ideas traditionally considered as apocryphal by the OECD and to a significant portion of the tax professional community...readers of this book will come away not only with a renewed understanding of the multiple facets of formulary apportionment, but also of some of the fundamental pressure points in the international tax system. Accordingly, it is a welcome and timely addition to the literature. ” Dr. Stjepan Gadžo, Assistant Professor at University of Rijeka, Faculty of Law / British Tax Review 2021, Issue 2, p243-246



Report On Apportionment Of Costs And Contributory Negligence


Report On Apportionment Of Costs And Contributory Negligence
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Author : Law Reform Commission of British Columbia
language : en
Publisher: Vancouver, B.C. : The Commission
Release Date : 1993

Report On Apportionment Of Costs And Contributory Negligence written by Law Reform Commission of British Columbia and has been published by Vancouver, B.C. : The Commission this book supported file pdf, txt, epub, kindle and other format this book has been release on 1993 with Compensation (Law) categories.




Private Law And Property Claims


Private Law And Property Claims
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Author : Peter Jaffey
language : en
Publisher: Bloomsbury Publishing
Release Date : 2023-10-19

Private Law And Property Claims written by Peter Jaffey and has been published by Bloomsbury Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2023-10-19 with Law categories.


Private Law and Property Claims sets out a distinctive analysis of some general issues in private law, including the nature of categories such as contract, tort and property, duties and liabilities as the basis of claims in private law, and the relationship between primary rights and remedies. In the light of this analysis, it offers a new approach to property in private law, including claims that arise to protect and recover property. It goes on to discuss the law of trusts, fiduciary relationships, and tracing; the remedial role of the trust; the nature of equity as a legal category; and the relationship between property and claims in tort to protect property. It also exposes the misconceptions underlying the modern approach to restitution and unjust enrichment and the problems this is causing in private law.



Apportionment Of Civil Liability


Apportionment Of Civil Liability
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Author :
language : en
Publisher:
Release Date : 1992

Apportionment Of Civil Liability written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1992 with Joint tortfeasors categories.