Inaug.-Diss.--Cologne, 1972? / Vita. Bibliography: p. 134-146.

Proefschrift--Letteren--Universiteit Leiden, 2003. / Contient un résumé en néerlandais et anglais. Bibliogr. p. 392-406. Index.

Texte remanié de: Mémoire de DEA--Histoire--Paris 8. / Bibliogr. p. 141-151.

Diss.--Rechtswissenschaftliche Fakultät--Universität Zürich, 1996. / Bibliogr. p. XII-XXIX.

Mr John George Russell holds a special place in New Zealand’s relatively brief tax history. He is a person who has challenged Inland Revenue’s authority and the taxing statutes more than any other individual. If Mr Russell had followed his father’s early advice and studied engineering he may have taken over the family farm on the outskirts of Hamilton and by now have been enjoying a peaceful retirement. Instead, his enjoyment of the accounting subjects taken at college, which he had enrolled into in error, ultimately led him to becoming a leading figure in the development of the then emerging New Zealand money market, and the managing director of the merchant bank Securitibank. Novel approaches to commercial issues and tenacity in litigation are the trademarks of Mr Russell, Auckland tax advisor and business consultant. Mr Russell is well known in New Zealand tax circles as the creator and defender of the ‘Russell tax template’, developed in the 1980s as a mechanism to turn the ‘water’ of taxable receipts into the ‘wine’ of untaxed gains. Template related issues are still being litigated some three decades later. There have been many cases related to the template covering both substantive and procedural issues. Mr Russell has had limited success on procedural grounds claiming his wins have been the result of good luck more than anything else. He strongly claims Inland Revenue have run a vendetta against him for many years. Inland Revenue have taken several different ‘Tracks’ when assessing various parties it considered received the tax advantage from the template. The ‘Tracks’ used to assess various parties are also regarded by Mr Russell as a vendetta tactic. Ultimately the litigation has led to ‘Track E’ with Inland Revenue personally assessing Mr Russell for tax, penalties and interest totalling in excess of NZD $200 million (underlying core tax of $15 million). A Court of Appeal decision found for Inland Revenue and confirmed Mr Russell’s personal tax assessment. Leave to the Supreme Court was not granted and Mr Russell has recently commented that a ‘Track F’ may now exist. Mr Russell has accused the Commissioner of Inland Revenue of fraud in respect of backdated assessments, and Inland Revenue have accused Mr Russell of fraud in relation to backdated documents. Mr Russell commented during one of our interviews when challenged about document backdating that “the only difference between an honest person and a dishonest one is often a date.” This thesis attempts to provide the reader with not only an overview of the litigation associated with Mr Russell, but also seeks to provide an insight into the person of Mr Russell. The Russell tax template was held to be a tax avoidance structure by the Privy Council in 2001. I did not intend to debate the merits of the Russell template with Mr Russell. One of the least known postures of Inland Revenue’s Compliance Model is that of the ‘game player’. It would appear that Mr Russell has many tendencies attributed to a person classified under this framework to be a classic game player. This thesis attempts to provide an in-depth overview of perhaps Inland Revenue’s most litigious taxpayer and asks whether Inland Revenue are now on ‘track’ to a conclusion. This thesis considers Mr Russell’s contribution to tax jurisprudence by looking at his journey over the last 30 years, giving the reader an insight into the life of Mr Russell.

Le Canon de Scanderbeg n'est libellé ni proclamé par aucun organe législatif ou exécutif de l'État, il n'est décrété par aucun monarque et n'est imposé par aucun envahisseur : le droit coutumier est né de la nécessité de régler la vie des communautés rurales sur le plan judiciaire en l’absence de lois.Un rôle important y est accordé aux Anciens dans la gestion de la vie de la communauté rurale. Jusqu’à la création de l'État albanais, les us et les coutumes ont fonctionné comme des organes régissant les rapports entre personnes, entre membres d’une famille, d’une tribu, d’une région et entre les régions.Au fil du temps, ils sont devenus des normes, donnant naissance au droit coutumier albanais. L'évolution du droit coutumier non écrit s'est reflétée au cours des siècles dans les normes coutumières.Le Canon de Scanderbeg est conçu comme une unité organique comportant des éléments convergents et divergents avec les autres Canons. Cette diversité y a été représentée en une mosaïque de nuances définies en termes spécifiques.Le coutumier de Scanderbeg est riche en normes qui embrassent plusieurs aspects de la vie du peuple ; leur diversité témoigne de l'ancienneté de son usage.Bien qu’il offre l’aspect d’une unité organique indépendante, le Coutumier de Scanderbeg, au même titre que les autres coutumiers du peuple albanais, se rattache d'une part à une plus grande unité et d'autre part se subdivise à son tour en plusieurs subdivisions plus petites.Il confirme l’idée que les différents coutumiers du peuple albanais ont un grand nombre de points de contact entre eux ; cela justifie la thèse de l'existence d'un patrimoine commun comme une unité plus haute, que l'on peut appeler le droit coutumier du peuple albanais.Le Canon de Scanderbeg est donc considéré comme un corpus juris appliqué jusqu'à une période récente dans les régions placées sous la domination des Kastriotes, en particulier les régions de Mat, Krujë, Dibër, Kurbnesh, Bendë, Tamadhë et Martanesh.Le Canon de Scanderbeg comprend 225 pages ; il est reparti en 7 parties, 33 chapitres, 241 articles et 3534 paragraphes. Cette œuvre traite de l'organisation de la vie en famille, des droits et des devoirs de ses membres, des règles concernant le domicile et le patrimoine, du droit au patrimoine et à l'héritage, de la division de la famille, de la vente et l'achat d'une maison, des institutions de l'hospitalité et de la parole donnée, de l'organisation et de la cohabitation au niveau du voisinage et au niveau régional.Elle évoque aussi la hiérarchie et le fonctionnement de la vie au sein de la famille, de la tribu, du village, de la bannière, de la région, ainsi que des droits et des devoirs de l'individu et de la collectivité. Les normes coutumières de la vendetta, de la justice privée, des institutions, des garanties, du serment et de la réconciliation font l’objet de chapitres particuliers. On y trouve aussi des normes qui définissent la position des institutions religieuses, de l'église et de la mosquée. / The research on the canon law is an important aspect of the study of the history of Albanian people, particularly of their culture. Its evolution over the centuries has also been expressed in unwritten norms, inherited generation after generation, which reflect the socio-economic situation of different regions during the past periods and which in Albania were given the name of Greek-Byzantine origin”kanun” (canon).We know the Canon of Scanderbeg, the Canon of Dukagini, the Canon of Malsia e Madhe and of the Laberia. As early as the beginning of the XIXth century in the context of the research on the research on the Albanian history, language and culture, the first studies undertaken by foreign albanologists on the ethnocultural traditions became apparent.Among them, there were travelers and diplomats, as; Lik, Pukvil, A. Bue, Hekard, who fokuced genuine on the customary law. By the middle of the 19tth century an important step was made in this direction by the Austrian consul J.G Han who made known to the scientific world, the customary law and its institutions, the ancient character of which, as he pointed and was closely linked which the origin of the Albanian people.Han made an introduction of the law of the Mountains of the Canon of Scanderbeg which operated in Mat and Diber. In this wide territory lay in the past the principality of the Kastriots, whose memory, besides the documents is also preserved in numerous legends and toponyms, which Albanian people devoted to Scanderbeg. In this territory there exists a very detailed variant of the Canon, which Albanian people call the Canon of Scanderbeg. This canon contains similar fundamental principles of canonical law, but in the traces of its development, we also come across alien influences, especially those of the Sheriat.

Thesis (Ph. D.)--University of Washington, 2008. / Vita. Includes bibliographical references (leaves 313-335).

Thesis (M.A.)--University of Wyoming, 2007. / Title from PDF title page (viewed on Dec. 1, 2008). Includes bibliographical references (p. 59-60).

À partir de sources inédites et exceptionnelles, à savoir les dossiers de procédure de plus de quatre cents affaires jugées aux Assises par le président Vincent de Caraffa (fonds privé conservé aux Archives de Bastia), nous proposons d’étudier la criminalité corse au second XIXe siècle, dans l’interaction des pratiques et de leur appréciation. La réalité insulaire fait état d’un impressionnant niveau de criminalité et montre que les violences reposent souvent (mais pas systématiquement) sur l’honneur. Les contemporains ne sont pas indifférents face à l’ampleur excessive et à la nature particulière des homicides, qu’il s’agisse des vendettas ou du banditisme, en Corse. Leurs discours, ceux des autorités comme ceux des simples citoyens, ceux des continentaux comme ceux des insulaires, sont loin d’être uniformes, mais tous concourent à la construction d’un « cas corse » à la fin du XIXe siècle. Or, l’idée d’une singularité absolue des pratiques criminelles du département peut pourtant être fortement relativisée, au regard de l’existence d’autres espaces violents et d’autres sociétés à honneur en France et en Méditerranée. S’il n’est donc pas véritablement attesté par les faits, le « cas corse » n’en existe pas moins, puisqu’il est présent dans les imaginaires du temps. / Using hitherto unseen and exceptional sources, namely the files from procedures of more than four hundred cases that were judged in a criminal Court by Judge Vincent de Caraffa (private collection in Bastia archives), we shall endeavour to study Corsican criminality in the second 19th century, in the interplay of its practices and their perception. The island reality demonstrates an impressive crime rate and shows that violence often – but not consistently – lies on honour. Corsican and French people in the 19th century could not be indifferent to the excessive scope and the particular nature of homicides – such as vendettas and banditry – in Corsica. Their speeches, those of the authorities as those of ordinary citizens, continentals or islanders, are far from being identical but they all contribute to the construction of a « Corsican case » at the end of the 19th century. Yet, the idea of an absolute singularity of criminal practices in Corsica may strongly be qualified as regards the existence of other more violent areas and other honor societies in France and in the Mediteranean Basin. If it is not truly proved by facts, the « Corsican case » nonetheless remains true, since it has been present in collective minds for a long time.

Thesis (Ph. D.)--Københavns universitet, 1988. / Summary in Danish. Part 2 consists of Rennellese texts with parallel English translations. Some geneal. tables on folded leaves of plates in pt. 1. Includes indexes. Includes bibliographical references (pt. 1, p. 269-276).