@book{a929f52cbe5345c4a75e3c085914652a,
title = "The Dialectical Path of Law",
abstract = "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 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.",
keywords = "law, legal history, consumer, corporate, philosophy, history, Hegelian, Hegelian dialectics, Hegel, jurispurduence, OECDtax law, tax law, OECD, Dialectical, Dialectics, approach to law, theoretical law, corporate law, jursiprudence, contract law, Organisation for Economic Co-operation and Development, legal dialectics, legal dialectcs, dialectical path of law, Lincoln, Charles Lincoln, idea, Oliver Holmes, Supreme Court of the US, theory of law, field of law, European Law, Comparative Tax Law, International law, international tax law, anthropology, anthropology of law, Anthropology and sociology (of law), Memes, Memetic Theory, Jungian archpytes, government, Constitutional forms, Money, debt, promise to pay, historical, BEPS, BEPS Action 4, BEPS II, Risk allocation, US tax court, System of Money, Legal Sanctuary, Wittgenstein, Godel, Escher, Philosophy of Law, Linguistic analysis, stare decisis",
author = "{Lincoln IV}, {Charles Edward Andrew}",
note = "Lexington Books Pages: 284 • Trim: 6 x 9 978-1-7936-3225-8 • Hardback • October 2021 • $120.00 • (£92.00) 978-1-7936-3226-5 • eBook • October 2021 • $45.00 • (£35.00) Subjects: Law / Legal History, Law / Consumer, Law / Corporate 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. 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 Chapter 1: Anthropological Structuralism and Law Chapter 2: Towards More Memes of Theories Chapter 3: Is there a “Jungian Archetype” of Government? Structuralism and Constitutional Forms of Government in a Post-Modern World. Chapter 4: What Is Money? The Debt – Promise to Pay – Answer to Anthropological Legal and Historical Analysis Chapter 5: An Example Discussed 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 Chapter 7: The Swerve to the Future Chapter 8: Reason (1) U.S. Constitutional Policy Regarding International Law and the Concept of Stare Decisis Chapter 9: Reason (2): Following the Concept of Stare Decisis: Summary of U.S. Tax Court Precedent on Transfer Pricing Regarding Risk Allocation Chapter 10: Reason (3) The U.S. Tax Court Will Not Apply Action 9: Amazon Re-Examined, And the IRS{\textquoteright}s Unwillingness and Inability to Apply OECD{\textquoteright}s Action 9 Recommendations on Risk Analysis Chapter 11: Compare and Contrast Current U.S. Precedent to BEPS Action 9 Report on Risk Allocation Chapter 12: The Conclusion and Possible Answers to Chapters 5 through 11 Chapter 13: Policy Questions for the Future Chapter 14: Can the System of Money and Debt Be a Sanctuary Legally? Conclusion: G{\"o}del, Escher, And Wittgenstein? The End of Philosophy and Linguistic Analysis of Law",
year = "2021",
month = oct,
day = "15",
language = "English",
isbn = "978-1-7936-3225-8 ",
publisher = "Rowman and Littlefield",
}