Treaties Submitted to the United States Senate

Treaties Submitted to the United States Senate
Author: Christian L. Wiktor
Publisher: BRILL
Total Pages: 517
Release: 2006-09-30
Genre: Law
ISBN: 9047410718

Under U.S. domestic law and treaty practice, all international agreements concluded by the United States, regardless of their form, designation or title are divided into treaties, which are submitted to the Senate for its advice and consent to ratification, and other international agreements. Treaties which are submitted to the Senate are similar to federal laws, and their legislative history is much the same as the one followed by legislation, except that it is confined to proceedings in the Senate only. This legislative history follows the procedures established by the Senate, and it is based on primary legislative sources. The main part is arranged chronologically by the date of conclusion of the treaty. Each treaty contains the following components: it provides general information about the treaty; it lists chronologically steps taken by the Senate during the treaty approval process; legislative implementation, executive action, following Senate approval; entry into force, and annotations, such as references to related treaties, amendments, and present status. The use of the legislative history is facilitated by appendices and a detailed general index which includes: parties, regional subdivisions, and subjects.

The Army Lawyer

The Army Lawyer
Author:
Publisher:
Total Pages: 1304
Release: 2007
Genre: Courts-martial and courts of inquiry
ISBN:

Tax Evasion and the Law

Tax Evasion and the Law
Author: Sam Bourton
Publisher: Taylor & Francis
Total Pages: 278
Release: 2024-06-18
Genre: Law
ISBN: 1040033822

This book provides a critical and contemporary evaluation of the laws and enforcement policies pertaining to tax evasion in the United Kingdom (UK) and United States (US). Since the inception of taxes, revenue collection authorities around the world have attempted to address the seemingly perennial problem of individuals evading their tax liabilities. The financial crisis has shone a new light on the issue with an increased interest in using the criminal justice system as a means of addressing it in the UK. In sharp contrast to the UK, the US has a strong record of prosecuting crimes of tax evasion, whether committed by individuals or professional corporate facilitators. Providing an evaluation of the UK’s tax evasion laws and enforcement policy, through a comparative approach, this work highlights insights provided by the US experience. In so doing, the book explores the interconnections between tax evasion and money laundering, identifying best practices, omissions, and areas for reform. The work will be a valuable resource for researchers, academics, and policy-makers working in the areas of financial crime, financial law, accountancy and criminal justice.