IJCSL EDITORIAL BOARDPaul BaterInternational Bureau <strong>of</strong> FiscalDocumentationSENIOR EDITORMaureen McCarthyMANAGING EDITORPr<strong>of</strong>. Karla W. SimonCatholic University <strong>of</strong> AmericaEDITOR-IN-CHIEFDr. Leon E. IrishVisiting Pr<strong>of</strong>. <strong>of</strong> <strong>Law</strong>Catholic UniversitySENIOR EDITORNasira B. RazviNEWSLETTER EDITORMalinda Baehr Kevin Schwartz Alison SheaASSOCIATE EDITOR ASSOCIATE EDITOR ASSOCIATE EDITORDonna M. SnyderEDITORIAL ASSISTANTSteven YoungREFERENCE LIBRARIANPr<strong>of</strong>. Myles McGregor-LowndesPr<strong>of</strong>. Susan WoodwardAUSTRALIATerrance CarterCANADADr. Petr PajasCZECH REPUBLICMichael Ernst-PörksenGERMANYRenata ArianingytasINDONESIADr. Alceste SantuariITALYCONTRIBUTING EDITORS& CONTRIBUTORSDieter HerneggerAUSTRIAPr<strong>of</strong>. Debra MorrisCAYMAN ISLANDSDaniel BekeleETHIOPIAPaul Opoku-MensahGHANAZahra MaranlouIRANTatsuo OhtaJAPANDaniela Pais CostaBRAZILPr<strong>of</strong>. Ge YunsongCHINAFrits HandiusROVING REPORTER, EUROPENoshir DadrawalaINDIADr. Hadara Bar-MorISRAELDr. Abdullah El-KhatibJORDANElkanah OdemboKENYABeatriz Parodi LunaPERUKarin Kuntsler GoldmanUNITED STATESPaul BaterWESTERN EUROPEBayarsetseg, J.MONGOLIAKaren NelsonSOUTH AFRICADr. Antonio ItriagoVENEZUELAQadeer BaigPAKISTANDr. Christine BarkerUNITED KINGDOMPhuoc Luong HuuVIET NAMTamuka MuzondoZIMBABWE2
Letter from the EditorDear Readers,I am writing this letter as Lee and I prepare to move our operations on May 1 to South Africa for fourmonths, followed by the move to China for the remainder <strong>of</strong> <strong>2006</strong>. The peripatetic life is becomingsomething <strong>of</strong> a habit, and it gives ICCSL and its affiliates in Africa and Asia secure bases <strong>of</strong> action forwork in those regions. Naturally it has made the editing <strong>of</strong> this issue <strong>of</strong> IJCSL a bit more hectic thanother issues, but the articles and other items included in the <strong>April</strong> issue are truly worth all the effort.The first <strong>of</strong> these is a marvelous piece written by Andrew White, an American lawyer who has beenstudying for an LL.M. in Asian and Islamic law at the University <strong>of</strong> Melbourne. Andrew has now beenelevated to the rank <strong>of</strong> Sessional Lecturer in the Faculty <strong>of</strong> <strong>Law</strong>, and he will be presenting his paper on“The Role <strong>of</strong> the Islamic Waqf in Strengthening South Asian Civil Society: Pakistan as Case Study”at the 4 th International Society for Third Sector Research (ISTR) Conference in Bangkok in July.As you will recall, we also publish student papers in our <strong>April</strong> issue every year, and this year is noexception. We <strong>of</strong>fer two excellent articles, one by Slavica Chubric, who received her LL.M. fromCentral European University in 2005 and is currently working as an intern at the European Court <strong>of</strong>Human Rights. Her article addresses the Freedoms <strong>of</strong> Association, Expression, and Peaceful Assemblyfor the Macedonian minority in the Balkans. The other student article was written by Barry Rickert,who is due to receive his JD degree from Pace University this May. He describes the ways in which theInternal Revenue Code treats investment advisory fees and brokerage fees, suggesting that the differencein treatment may have a less than optimal impact not only on individual investors but also on charitabletrusts.In addition to the articles we also feature a Student Note by Jason Czyz, who is finishing his first year asan evening student at Catholic University <strong>of</strong> America’s <strong>Columbus</strong> <strong>School</strong> <strong>of</strong> <strong>Law</strong>. Jason is DeputyDirector <strong>of</strong> International Programs for the National Association <strong>of</strong> Regulatory Commissions (NARUC).Jason’s contribution concerns the development <strong>of</strong> consumer associations in Bangladesh and theireffectiveness in advocating for regulatory reform.In addition to these fine articles and notes, we are also pleased to feature a Case Note by our friend andEditorial Board member from Canada – Terrance Carter – and Anne-Marie Langan, assisted by NancyE. Claridge <strong>of</strong> the Carter and Associates firm. Their piece discusses the recent case in the SupremeCourt <strong>of</strong> Canada holding that the Charter <strong>of</strong> Fundamental Rights and Freedoms requires protection forreligious practices that are outside the mainstream. In their words, the Supreme Court “has sent a strongmessage that Canada’s public education institutions must embrace diversity and develop an educationalculture respectful <strong>of</strong> the right to freedom <strong>of</strong> religion….[i]n its decision in Multani v. Commission scolaireMarguerite-Bourgeoys.This month we also are happy to report the changing <strong>of</strong> the guard on the Student Editorial Staff. Whilewe are sorry to bid farewell to Maureen, Alaina, Sarah, and Laura, we are pleased to have KevinSchwartz, Malinda Baehr, and Alison Shea joining us. This is Maureen’s last issue as Managing Editor,and we send her <strong>of</strong>f with special thanks for all the hard work that job entails. Kevin will step in asManaging Editor in July.Finally, we wanted to bring to your attention the fact that this issue is the first one that we are publishingin both PDF and Word formats. We are doing the latter so as to make all the issues fully searchable onthe web. We are also creating an index so that they will be searchable in hard copy format (as they will3
- Page 1: INTERNATIONAL JOURNAL OF CIVIL SOCI
- Page 5 and 6: TABLE OF CONTENTSIJCSL EDITORIAL BO
- Page 7 and 8: ARTICLESTHE ROLE OF THE ISLAMIC WAQ
- Page 9 and 10: ‘a bewildering array of the good,
- Page 11 and 12: [a]lthough civil society organizati
- Page 13 and 14: to integrate economic development a
- Page 15 and 16: duty.’ 55 In contrast to zakāt,
- Page 17 and 18: of such venerable educational insti
- Page 19 and 20: avoiding the appearance of impiety,
- Page 21 and 22: …’ 101 Throughout the Islamic w
- Page 23 and 24: partisan judiciary, a vigilant pres
- Page 25 and 26: number of awqaf for myriad public p
- Page 27 and 28: made over to the plundering hands o
- Page 29 and 30: prescribed by law. 159 Like the 192
- Page 31 and 32: property is not a waqf property or
- Page 33 and 34: VIII. REFERENCESA. Articles/BooksAh
- Page 35 and 36: Meidinger, Errol E, ‘Environmenta
- Page 37 and 38: STUDENT ARTICLESINTERNATIONAL INSTR
- Page 39 and 40: interest for the Balkan, minorities
- Page 41 and 42: dimension is emphasized with Articl
- Page 43 and 44: The Copenhagen document deals with
- Page 45 and 46: Historically, the 1946 Constitution
- Page 47 and 48: service, or sometimes 239 special f
- Page 49 and 50: This position by the Greek governme
- Page 51 and 52: a member of the civil state, entitl
- Page 53 and 54:
Civilization" with headquarters in
- Page 55 and 56:
term "vinozhito"(rainbow) could pos
- Page 57 and 58:
declare the party as unconstitution
- Page 59 and 60:
The cases analyzed below, exemplify
- Page 61 and 62:
ECHR, and based upon this analysis,
- Page 63 and 64:
Jabuka in particular, recognized as
- Page 65 and 66:
the minority still face problems in
- Page 67 and 68:
BibliographyBooks:BLACK’S LAW DIC
- Page 69 and 70:
Vlassis Vlassidis, Veniamin Karakos
- Page 71 and 72:
THE DIFFERING TAX TREATMENT OF INVE
- Page 73 and 74:
…any person who, for compensation
- Page 75 and 76:
the assets under management. 437 Th
- Page 77 and 78:
As a preliminary matter, a taxpayer
- Page 79 and 80:
Commissioner further summarized the
- Page 81 and 82:
number of itemized returns. These t
- Page 83 and 84:
fiduciary duty implications applica
- Page 85 and 86:
operate as a fraud or deceit upon t
- Page 87 and 88:
Policy ConsiderationsIn light of th
- Page 89 and 90:
more advantageous to address altern
- Page 91 and 92:
STUDENT NOTESBUILDING CONSUMER CAPA
- Page 93 and 94:
CASE NOTESC A N A D I A N S U P R E
- Page 95 and 96:
minimum constitutional protection t
- Page 97 and 98:
objective of ensuring safety in sch
- Page 99 and 100:
Turning to its impact on courts and
- Page 101:
tribunals to ensure that an appropr