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other arbitral tribunals so as<br />

to identify the circumstances<br />

in which such liability may<br />

arise. The second issue,<br />

which is addressed by State<br />

courts, is whether and under<br />

what conditions State<br />

instrumentalities that have<br />

a separate and autonomous<br />

legal personality may be<br />

held liable for the pecuniary<br />

obligations of the State. A<br />

comparative law study focusing<br />

in particular on solutions<br />

found in French, English<br />

and U.S. law will provide<br />

answers to the question as to<br />

whether an award holding a<br />

State liable may be enforced<br />

against the assets of instrumentalities<br />

of that State,<br />

where such instrumentalities<br />

are prima facie separate<br />

juridical persons.<br />

The WTO Agreement on<br />

Safeguards: A Commentary<br />

by Alan O. Sykes<br />

O x f o r d U n i v e r s i t y<br />

Press, Hardback, ISBN<br />

0199277400, £75.00, due<br />

September 2007<br />

This book provides a thorough<br />

treatment of the legal,<br />

economic, and policy issues<br />

associated with safeguard<br />

measures in the WTO system.<br />

It includes a careful<br />

treatment of the history of<br />

safeguard measures under<br />

GATT, and the impetus for<br />

the Agreement on Safeguards<br />

during the Uruguay Round.<br />

It reviews the economic<br />

arguments for and against<br />

safeguard measures, including<br />

the modern political<br />

economy account of safeguards<br />

and nullescape clausesnull<br />

in international agreements.<br />

Subsequent chapters<br />

focus on the key legal issues<br />

associated with the use of<br />

safeguards, including the<br />

procedural requirements,<br />

the obligation to demonstrate<br />

unforeseen developments<br />

and increased imports,<br />

the concept of nullserious<br />

injury,null the puzzling causation<br />

test, and limitations<br />

on the scope of safeguard<br />

measures including non-discrimination<br />

principles. All<br />

of the safeguard decisions<br />

within the WTO dispute system<br />

are thoroughly dissected<br />

and analysed. Included as<br />

appendices are the relevant<br />

treaty text and the pertinent<br />

national legislation of the<br />

United States and European<br />

Union.<br />

Tolley’s Tax Planning 2006-<br />

07<br />

by Tolley Editorial<br />

L e x i s N e x i s B u t t e r -<br />

worths, Softcover, ISBN<br />

0754528731, £220.00, due<br />

November 2006<br />

The new edition of this established<br />

work is fully up<br />

to date and details in a clear<br />

and concise format the practical<br />

taxation strategies used<br />

across the whole range of financial<br />

decision-making criteria<br />

required by individuals,<br />

partnerships and corporate<br />

bodies. Composed of two<br />

volumes, each chapter being<br />

written by a practising expert,<br />

it provides an invaluable<br />

source of ideas on keeping<br />

tax payments to a minimum.<br />

Written in straightforward<br />

language, with clear explanations<br />

and practical solutions,<br />

it is an invaluable and essential<br />

reference source for<br />

all tax practitioners.<br />

Rights, Groups, and Self-<br />

Invention: Group-Differentiated<br />

Rights in Liberal<br />

Theory<br />

by Eric J. Mitnick<br />

Ashgate Publishing, Hardback,<br />

ISBN 0754645738,<br />

£55.00, due September<br />

2006<br />

This volume describes and<br />

critically assesses the groupdifferentiated<br />

form of ‘right’<br />

from within analytical, constitutive<br />

and liberal theory. It<br />

explores to what extent the<br />

group-differentiated form of<br />

right serves to shape aspects<br />

of human identity and whether<br />

this should be a cause for<br />

concern. The more detailed<br />

normative work advanced<br />

here contextually applies the<br />

constitutive understanding<br />

of rights and the principles<br />

of liberal membership to<br />

particular examples of groupdifferentiated<br />

citizenship.<br />

Such examples range from<br />

slavery and alienage, to more<br />

affirmative classifications,<br />

such as those apparent in the<br />

contexts of civil unions and<br />

affirmative action.<br />

AUG/SEPT 2006 33

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