25/05/2026
📌อัปเดต eBooks กฎหมาย 📕📒ใหม่พร้อมให้บริการ!
[1] Criminalization: politics and policies
Balyan, Chirag
Pal, Garima
ดูเพิ่มเติมได้ที่ : https://digital.library.tu.ac.th/tu_dc/frontend/Info/item/dc:339606
Criminalization: Politics and Policies provides a thorough analysis of the relationship between politics, policies, and criminalization. Through diverse perspectives and scholarly essays, it explores the multifaceted issues in criminal justice, law, and governance. The book scrutinizes the impact of law, society, politics, and penal populism on criminalization across legal systems, advocating for a reassessment of criminal law's scope. It delves into the prevalence of resorting to criminalization for social issues, urging for a critical review.
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[2] The justification and structure of the GloBE model rules
Galendi Junior, Ricardo Andre
ดูเพิ่มเติมได้ที่ : https://digital.library.tu.ac.th/tu_dc/frontend/Info/item/dc:339607
This book critically examines the GloBE Model Rules, focusing on their justification and structural expressions. By employing a legal dogmatic/doctrinal methodology, it identifies that the primary aim of these rules is to establish a floor to tax competition, a goal that overrides other potential justifications and significantly influences their design. The analysis reveals that while these rules align with the objective of minimizing tax competition, they present challenges in harmonizing with traditional nexus rules and tax policy principles. The eclectic and pragmatic structure of these rules demands uniform adoption to ensure their effectiveness, and any deviation in their application by states can lead to controversy. Besides investigating the justification of the rules (why?), the book also includes a descriptive chapter that elucidates their operational mechanisms (how?), offering valuable insights for readers seeking an introductory understanding. This analysis is followed by an in-depth investigation into the subjective (who?), objective (what?), territorial (where?), and temporal (when?) elements of the rules, not only underscoring their complexity but also highlighting the critical need for a systematic approach to international taxation. The original thesis received the 2024 EATLP Tax Thesis Award and an “honourable mention” in IFA's 2024 Mitchell B. Carroll Prize. The book is recommended both for international tax law practitioners seeking an introduction to the content of the GloBE Model Rules, as well as for experts interested in in-depth discussions of their structural elements and potential impacts.--------------------
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