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Aiib Yearbook of International Law Funding International Development Organizations: Aiib Yearbook of International Law 2021 Book 4 (Hardcover)

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Financing development requires access to financial resources. The AIIB Yearbook of International Law Volume 4 explores the role of international organizations in the development of local capital markets their legal status under public international law and selected domestic jurisdictions as well as innovations in resource mobilization and organizational structures. The volume collects insights from distinguished professionals who shed new light on the question of how international development organizations can raise the funds they need to tackle global challenges like the climate crisis digitalization or sustainable development. Only by addressing these challenges will international development organizations be able to fully deliver on their development mandate.

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Pre-Owned International and Comparative Criminal Justice: The Limits of Criminal Law (Hardcover)

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This book compares the civil and common law approach to analyze the question - What sorts of conduct may the state legitimately make criminal? . Through a comparative focus on an Australian and German context this book utilizes interviews with Australian criminal law experts and contrasts them with the German model based on Rechtsgutstheorie . By comparing the largely descriptive criminology-based Australian approach with the more sophisticated German legal theory model the author finds the Australian approach to be suffering from a normative flaw illustrated by the distinction of different approaches to the offences of incest bestiality and possession of illicit drugs. Carl Constantin Lauterwein discovers that while there is strength in the common law approach of describing the possible reasons for criminalizing certain conduct the approach could be significantly improved by scrutinizing the legitimacy of those reasons.

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Pre-Owned The Political Economy of Desire: International Law Development and the Nation State (Paperback)

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Containing the best interdisciplinary work in international law this book offers an intelligent and thought-provoking analysis of the genealogy of Western capitalist development . Putting forth ground-breaking arguments and challenging the traditional boundaries of thinking about the concept of development and underdevelopment it provides readers with a new perspective on the West s relationship with the rest of the world. With Jennifer Beard s departure from the common position that development and underdevelopment are conceptual outcomes of the Imperialist era The Political Economy of Desire positions the genealogy of development within early Christian writings in which the Western theological concepts of sin salvation and redemption are expounded. Drawing upon legal theory anthropology economics historiography philosophy of science theology feminism cultural studies and development studies the author explores: the link between the writings of early theologians and the processes of modern identity formation - tracing the concept of development to a particularly Christian dynamic how the promise of salvation continues to influence Western ontology. An innovative and topical work this volume is an essential read for those interested in international law and socio-legal theory.

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Panama Private Interest Foundations: The 2026 Guide to Structure Substance and International Tax Exposure Under Law 52 (Paperback)

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The first complete guide to the Panama Private Interest Foundation after Law 526 rewrote the rules of international tax planning. On May 28 2026 Panama enacted Law 526 and quietly dismantled the assumptions behind decades of offshore structuring. The pure territorial exemption that made Panama famous is gone. Economic substance is now mandatory. And a 15% flat tax awaits every entity that cannot prove it qualifies. If you own advise on or are even considering a Panama foundation the strategy you relied on yesterday may already expose you today. Written by Mauro Savino an international tax lawyer based in Panama City with a decade spent advising entrepreneurs high-net-worth families investors and internationally mobile clients. This book turns a dense fast-moving reform into a clear practical framework you can actually use. No jargon for its own sake. No vague reassurance. Just the rules the numbers and the decisions you now have to make. What you will learn How the Panama Private Interest Foundation truly works: charter regulations council founder protector beneficiaries and asset protection Why Panama s territorial tax system changed and what the OECD BEPS framework and Action 5 forced Panama to do The three substance conditions every entity must meet to stay exempt: qualified people and infrastructure strategic decisions taken in Panama and real local operating costs How to outsource substance legally and what can and cannot be delegated Exactly how the new 15% flat tax is calculated with step-by-step worked examples What Law 526 means for United States holders: CFC rules Subpart F GILTI PFIC and U.S. reporting Dedicated chapters for Canadian Latin American (Peru Mexico Argentina Brazil) and European (Spain Switzerland EU ATAD) holders Beneficial ownership the UBO registry CRS and FATCA reporting AML/KYC duties and the tax authority s anti-abuse and disregard powers Intellectual property under the modified nexus approach permanent establishment risks and Panama s tax treaty network A clear before-and-after of the Panama model: the pre-2026 exempt income categories and how the old structure eroded under international pressure Compliance in practice: reporting through the income tax return corporate formalities and the penalties and enforcement that now apply A practical strategic decision matrix: build genuine substance accept the 15% tax or restructure plus transition planning for fiscal year 2027Who this book is for This is a practitioner s field manual for the post-Law 526 world written for tax advisors lawyers accountants wealth managers family offices fiduciaries and the sophisticated individuals and entrepreneurs who depend on Panamanian structures. Whether you manage a single foundation or a portfolio of cross-border vehicles you will finish with a clear view of your exposure and a concrete plan of action. Panama did not abolish the foundation. It changed the price of getting it wrong. The advisors who understand the new framework first will protect their clients win the conversations their competitors cannot and turn this reform into an advantage. Understand the new rules before your structure is tested by them. Scroll up get your copy today and mo

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