The dialectical path of law / Charles Lincoln.

Format:

Book

Author/Creator:

Lincoln, Charles (Charles Edward Andrew), IV, 1992- author.

Language:

English

Subjects (All):

Law--Philosophy.

Law.

Physical Description:

1 online resource (285 pages)

Place of Publication:

Lanham, Maryland : Lexington Books, [2021]

Summary:

The Dialectical Path of Law discusses the origin of law leading to the development of advanced corporate law intertwined with the formation of technical tax rules. Lincoln explores the recent developments of the OECD and United States tax rules within a hardly discussed context in legal academia - the Hegelian dialectic.

Contents:

Cover

Half Title

Title Page

Copyright Page

Contents

Preface

Summary of Book and Arguments

Notes

Introduction1

Chapter 1: Anthropological Structuralism and Law

Evolutionism

I. Social Darwinism

II. Diffusionism

III. Structuralism

IV. Functionalism

V. Neo-Evolutionists

VI. Materialism

Chapter 2: Toward More Memes1 of Theories

I. Trifunctionalism

II. Toward a New Theory of Anthropology9

III. Risk and Randomness: Zipf's Law and Political Power through Treaties and Monte Carlo Simulations12

Chapter 3: Is there a "Jungian Archetype" of Government? : Structuralism and Constitutional Forms of Government in a Postmodern World 1

Introduction to the Platonic Paradigm

I. Premises and Structures of Analysis

IV. Comparing the Structure of the Federal Government to the Platonic Soul

Conclusion

Chapter 4: What Is Money? The Debt-Promise to Pay-Answer to Anthropological Legal and Historical Analysis

I. The Current Mechanisms in the U.S.-and Most of the World-for Monetary Policy

II. What, Then, is Ownership?

III. But If We Know what Money "Is," what are Companies? Multinationals and Fukuyama

IV. The future of Corporate Law: Shifting Agency and Principles' Lenses Anthropologically:

V. The Legal Structure of Debt and Market Capitalism

VI. Question: Will the U.S. Tax Court apply Action 9 of OECD BEPS?148

VII. Pivot of Risk and Taxation and Summary of Argument

Chapter 5: An Example Discussed

Situation: Summary of OECD-BEPS Action 9 on Valuation of Intangibles and Supply Chain-Transfer Pricing Methods

Summary of Section A. on Main Suggestions in BEPS Action 9-Changes to Risk Analysis

I. Main Suggestions in BEPS Action 9-Changes to Risk Analysis from an OECD Perspective: Conduct Trumps Contracts.

II. Conclusions and Summary of Chapter 4

Chapter 6: Complication: Compare and Contrast the Policies of the U.S. Precedent as Outlined in Regard to Risk Allocation to BEPS Action 9 Report on Risk Allocation

Introduction to Chapter 6

Policy behind BEPS Action 9-Changes to Risk Analysis: Conduct Trumps Contracts

Example of Policy Changes in BEPS Action 9-Changes to Risk Analysis-and the Dichotomy of the New Approach

Conclusions and Summary

Chapter 7: The Swerve to the Future1

The Question of this Chapter's Thesis: Will the U.S. Tax Court apply Action 9 of OECD BEPS?

Chapter 8: Reason (1) U.S. Constitutional Policy Regarding International Law and the Concept of Stare Decisis

U.S. Treasury's Policy toward BEPS Regarding Risk Allocation

Internal Revenue Service (IRS) on Transfer Pricing and BEPS

Policy of the U.S. Tax Court Precedents Rejecting Risk Allocation

Explanation of the U.S. Tax Court's Adherence to Stare Decisis

Comparing and Contrasting Both Policy Approach Results

Chapter 9: Reason (2): Following the Concept of Stare Decisis : Summary of U.S. Tax Court Precedent on Transfer Pricing Regarding Risk Allocation

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Medtronic 2016

Summary of the U.S. Tax Court Precedents Affecting Risk Allocation

Chapter 10: Reason (3) The U.S. Tax Court Will Not Apply Action 9: Amazon Re-Examined and the IRS's Unwillingness and Inability to Apply OECD's Action 9 Recommendations on Risk Analysis

Note

Chapter 11: Compare and Contrast Current U.S. Precedent to BEPS Action 9 Report on Risk Allocation

Introduction to the Different Approaches to Risk Allocation

Chapter 12: The Conclusion and Possible Answers to Chapters 5 through 11

Chapter 13: Policy Questions for the Future

Notes.

Chapter 14: Can the System of Money and Debt be a Sanctuary Legally?

Žižek and Shakespeare

Conclusion: Gödel, Escher, and Wittgenstein? 1 The End of Philosophy and Linguistic Analysis of Law 2

Introduction to Incompleteness and Language Games

The Problem of Consistent and Formal Systems in Wittgenstein's "Language Games" and Gödel's First Incompleteness Theorem

Legal Originalism Contrasted with Gödel's Incompleteness Theorems

Conclusion on Gödel and Wittgenstein as a form of Legal Dialecticism:

A Denouement: Unanswered Questions on Grammatical Tenses of Various Aspects of Law

Conclusion of The Dialectical Path of Law

Introduction

Index

About the Author.

Notes:

Includes index.

Description based on print version record.

Other Format:

Print version: Lincoln, Charles, The Dialectical Path of Law

ISBN:

1-7936-3226-X

OCLC:

1261768480