Designed for upper-level survey legal drafting courses, this groundbreaking text explains drafting using a common vocabulary that applies to any legal document based on a fundamental rule structure, including statutes and other forms of public drafting as well as contracts and other forms of private drafting. This unified drafting approach gives students a common denominator approach to drafting all kinds of legal documents. In addition, students can use the techniques they’ve learned to deconstruct, interpret, and revise any kind of legal document composed of rules. This common-sense approach of teaching/learning a single vocabulary and set of skills to use in drafting any rules-based legal document is an innovative model for U.S. legal drafting courses, though it has been used in other countries for decades. Key Features: A unified approach that teaches students the general skills of drafting rules of law—duties, discretionary authority, and declarations, including their conditions in legal tests. Practice applying those skills to drafting a range of documents, including contracts, statutes, regulations, and other. Coverage of how courts interpret the rules and how to draft anticipating what the courts will do. An understanding of how law governs human behavior through the rules that students learn to draft. A wide range of classroom exercises on the detail of drafting. Additional drafting assignments, for use in and out of class, that help students learn how to use the rules and to accomplish clients’ goals.

"This update of Howard Darmstadter's witty, accessible guide to legal drafting reminds practitioners how best to choose their words, to compose clear and succinct sentences, to lay out their documents, and to decide which documents best serve a given scenario. This book may be unconventional, but it is a vital element of any lawyer's library."--BOOK JACKET.

Softbound - New, softbound print book.

Although the details of tax law are literally endless—differing not only from jurisdiction to jurisdiction but also from day-to-day—structures and patterns exist across tax systems that can be understood with relative ease. This book, now in an updated new edition, focuses on these essential patterns. It provides an immensely useful introduction to the core common knowledge that any well-informed tax lawyer or policy maker should have about comparative tax law in our times. The busy reader will welcome the compact nature of this work, which is shorter than the first edition and can be read in a weekend if one skips footnotes. The authors elucidate the commonalities and differences across countries in areas including (much of the detail new to the second edition): • general anti-avoidance rules; • court decisions striking down tax laws as violating constitutional rules against retroactivity, unequal treatment of equals, confiscation, and undue vagueness; • statutory interpretation; • inflation adjustment rules and the allowance for corporate equity; • value added tax systems; • concepts such as “tax”, “capital gain”, “tax avoidance”, and “partnership”; • corporate-shareholder tax systems; • the relationship between tax and financial accounting; • taxation of investment income; • tax authorities’ ability to obtain and process information about taxpayers; and • systems of appeals from tax assessments. The information and analysis pull together valuable material which is scattered over a disparate literature, much of it not available in English. Especially considering the dynamic nature of tax law, whose rate of change exceeds that of any other field of law, the authors’ clear identification of the underlying patterns and fundamental structures that all tax systems have in common—as well as where the differences lie—guides the reader and offers resources for further research.

Edited by Victor Thuronyi, this book offers an introduction to a broad range of issues in comparative tax law and is based on comparative discussion of the tax laws of developed countries. It presents practical models and guidelines for drafting tax legislation that can be used by officials of developing and transition countries. Volume I covers general issues, some special topics, and major taxes other than income tax.

What is effective legislation? Is it a matter of intuition, luck or the result of evidence based law making? Can it be consciously ‘engineered’? This book advances the novel idea that legislative effectiveness is the result of complex ‘mechanics’ in the conceptualisation, design and drafting of four elements inherent in every law: purpose, content, context and results. It concludes that effectiveness can be achieved with conceptual and methodological insights that guide the specific choices of lawmakers when designing and drafting legislation.

First published in 2003, Writing for the Legal Audience guides lawyers, paralegals, and law students through sensible, practical advice for writing to a dozen legal audiences, from supervisors to appellate judges and from clients to opposing counsel. Each chapter focuses on a different audience for legal writing and presents three concrete recommendations for satisfying that audience. The recommendations are amply supported with explanations, references to the leading experts, and numerous before-and-after examples. The second edition is thoroughly revised, with new tips, new examples, and up-to-date advice for producing clear, readable, effective legal writing. In addition, Schiess has added a new chapter, "Writing for the Screen Reader," that offers advice for preparing legal documents aimed at readers who will encounter the text electronically on a computer, tablet, or handheld device.