Overview

This book aims to contribute a single idea – a new way to interpret legal decisions in any field of law and in any capacity of interpreting law through a theory called legal dialects. This theory of the dialectical path of law uses the Hegelian dialectic which compares and contrasts two ideas, showing how they are concurrently the same but separate, without the original ideas losing their inherent and distinctive properties – what in Hegelian terms is referred to as the sublation. To demonstrate this theory, Lincoln takes different aspects of international tax law and corporate law, two fields that seem entirely contradictory, and shows how they are similar without disregarding their key theoretical properties. Primarily focusing on the technical rules of the European and Organisation for Economic Co-operation and Development (OECD) approach to international tax law and the United States approach to tax law, Lincoln shows that both engage in the Hegelian dialectical approach to law.

Full Product Details

9781793632258

Table of Contents

Reviews

The concepts in this book are worthy of examination. Charles Lincoln impressively ties together theories of language by David Foster Wallace and Plato's tripartite conception of the soul to argue for a new method of interpreting law. Ultimately, Lincoln ably examines the evolution of international tax policy through the lenses of anthropology and sociology and contributes to the field by laying out paths for future research. -- Richard Ainsworth, Boston University

Author Information

Charles Lincoln is currently a Ph.D. student at the University of Groningen studying international tax law in the field of business law, European law and tax law.

Tab Content 6

Customer Reviews

Recent Reviews

Countries Available