This Companion sheds light on the law and practice of the International Maritime Organization (IMO), which plays a key role in securing safe, secure, and efficient shipping on clean oceans. Laura Carballo Piñeiro and Maximo Q. Mejia Jr. bring together a diverse range of international experts to outline the development and impact of the IMO as an institution.

Written by leading scholar Paul Todd, this Advanced Introduction draws on the author’s decades of experience researching and teaching maritime law, offering a clear and concise introduction to the core areas of the field. In addition to providing a primer on the substance, it explains the worldwide applications of English law, and surveys the sources of law and how to locate them. It also highlights some of the difficulties in interpreting the law and pinpoints which individuals have been instrumental in doing so, and in making and developing the law.

This timely book examines the reform of maritime law under the influence of environmental principles and the effects of these changes in the legal relationships between maritime stakeholders. Providing an integrated assessment of the use of environmental principles in the governance of shipping and maritime law, it argues that normative barriers supported by short term financial interests, the balance of power between states and the technocratic character of the IMO are delaying necessary changes to support sustainable development and thus endanger the marine environment.

ÔThis book makes an important contribution to the legal literature not only for the ASEAN region but also for the world at large. Both editors, Robert Beckman and J. Ashley Roach, are highly knowledgeable and experienced in the international law pertaining to piracy and international crimes. The chapters they write combined with perspectives by authors from Greece, Sweden, Singapore, Philippines and elsewhere provide a broad but detailed review of the current law and policy as well as remaining challenges.Õ Ð Myron H. Nordquist, University of Virginia School of Law, US ÔThis book is an outstanding analysis of piracy and maritime crimes in the ASEAN region edited by two world-class law of the sea experts. It is must reading for anyone seriously interested in ending the scourge of piracy.Õ Ð John Norton Moore, University of Virginia and former United States Law of the Sea Ambassador ÔI can confidently say that this is the best book on the legal dimension of the problem of piracy in general, and of piracy in Southeast Asia and off the coast of Somalia in particular, and what we can do about it. Robert Beckman and Ashley Roach are two of the finest minds working in international law today. They have brought their knowledge and sharp analytical skills to edit a book of great relevance to the world's shipping industry, IMO, ASEAN and international lawyers and law enforcement agencies.Õ Ð Tommy Koh, United Nations Convention on the Law of the Sea Southeast Asian waters are critical for international trade and the global economy. Combating maritime crimes has always been a priority as well as a challenge for ASEAN member states. While much emphasis has been placed on enhancing operational cooperation against maritime crimes, the need for an effective legal framework to combat such maritime crimes has not been sufficiently examined. This book demonstrates that ASEAN member states can establish a legal framework to combat maritime crimes by ratifying and effectively implementing relevant global and regional conventions. It also explores the issues that ASEAN member states, and ASEAN as an organization, face in establishing such a framework and suggests suitable steps that can be taken to address such issues. This informative and detailed study will inform research and policy, and will appeal to government, treaty and policy officials, academics, researchers and students, as well as international and regional organizations concerned with piracy and other related maritime crimes, ocean affairs and the law of the sea.

The OECD’s guidance on combatting tax avoidance strategies associated with Base Erosion and Profit Sharing (BEPS) methods is complex and accompanied by a wealth of literature. This book is the first to provide a concise and accessible overview of counter BEPS measures in the OECD Model and Commentary, allowing readers to gain a practical understanding of how the measures can impact the taxation of bilateral investments protected by tax treaties.

Judicial Interpretation of Tax Treaties is a detailed analytical guide to the interpretation of tax treaties at the national level. The book focuses on how domestic courts interpret and apply the OECD Commentary to OECD Model Tax Convention on Income and on Capital. Adopting a global perspective, the book gives a systematic presentation of the main interpretive proposals put forward by the OECD Commentary, and analyses selected cases decided in domestic tax systems in order to assess whether and how such solutions are adopted through national judicial process, and indeed which of these are of most practical value. The book operates on two levels: firstly it sets out a clear and comprehensive framework of tax treaty law, which will be an important tool for any tax practitioner. Secondly, the book provides crucial guidance on issues of tax treaty law as applied at domestic level, such as investment or business income, dispute resolution and administrative cooperation.

This book provides a concise, practical guide to the European Union’s Anti-Tax Avoidance Directive (ATAD). Presenting unique insights into the ATAD’s five specific anti-avoidance rules, its chapters explain the background of those rules, the directive’s interactions with relevant jurisprudence, and the challenges posed to the ATAD’s interpretation and implementation in domestic law.