The Dialectical Path of Law

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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.
Original languageEnglish
Place of PublicationMaryland
PublisherRowman and Littlefield
Number of pages284
ISBN (Electronic)978-1-7936-3226-5
ISBN (Print)978-1-7936-3225-8
Publication statusPublished - 15-Oct-2021


  • 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
  • Risk allocation
  • US tax court
  • System of Money
  • Legal Sanctuary
  • Wittgenstein
  • Godel
  • Escher
  • Philosophy of Law
  • Linguistic analysis
  • stare decisis

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