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European Journal of Law Reform

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Issue 4, 2013 Expand all abstracts
Article

Sir William Dale Annual Lecture

The Law Commission and the Implementation of Law Reform

Authors The Rt. Hon. Sir David Lloyd Jones
Author's information

The Rt. Hon. Sir David Lloyd Jones
Chairman of the Law Commission of England and Wales.
Article

Donors without Borders

A Comparative Study of Tax Law Frameworks for Individual Cross-Border Philanthropy

Keywords comparative, philanthropy, tax, deduction, international
Authors Joseph E. Miller, Jr.
AbstractAuthor's information

    Under current United States tax law, individual gifts to foreign charities generally are not deductible from federal income tax as charitable contributions. A comparative study of analogous tax laws in Switzerland and the United Kingdom demonstrates that the Swiss approach generally reflects the same prohibition against tax deductions for individual gifts to foreign charities, while British law permits such deductibility for gifts to qualified charities in other EU member states, Norway, and Iceland.
    All three countries’ legal frameworks demonstrate that their respective notions of the ‘public interest’ significantly affect their approaches to deductibility for gifts to foreign charities. The British conception of public interest, enlarged by participation in the European Union and the nondiscrimination requirements of the EU treaties, is embodied in its more expansive deductibility rules. Swiss non-participation in the EU, by contrast, reflects a more isolationist notion of public interest and may inform its prohibition on deductions for gifts to foreign charities. The narrower Swiss approach parallels the United States’ approach, and it suggests that an American expansion of deductibility for foreign charitable gifts could be encouraged by American participation in the proposed TPP, TTIP, or other multilateral trade agreements or economic unions.


Joseph E. Miller, Jr.
Joseph E. Miller is partner at Faegre Baker Daniels.
Article

Drafting Conventions, Templates and Legislative Precedents, and their Effects on the Drafting Process and the Drafter

Keywords drafting conventions, templates, legislative precedents, drafter’s skill, necessary tools for effective communication of language of legislation
Authors Agnes Quartey Papafio
AbstractAuthor's information

    The aim of this article is to explore whether drafting conventions, templates and legislative precedents contradict or complement the drafter’s style and if they complement the drafter’s style, the various ways in which the use of these tools achieves it.


Agnes Quartey Papafio
The author received her LLM Degree from the University of London, Institute of Advanced Legal Studies in 2012. She works at the Ministry of Justice and Attorney-General’s Office in Ghana as a legislative drafter attached to the Legislative Drafting Division.
Article

Linguistic Disharmony, National Language Authority and Legislative Drafting in Islamic Republic of Pakistan

Keywords National Language Authority, National Language of Pakistan, Legislation in Urdu, Plain Language Movement, Urdu Language
Authors Mazhar Ilahi
AbstractAuthor's information

    It is quite interesting to note that first, the first language of most of the population of Pakistan remains different in different geographical regions. Secondly, Urdu, which is the second language of most of the population of Pakistan though declared to be the sole constitutional and official language, is not so accepted by all the communities resident in Pakistan. As a result, and thirdly, the laws of Pakistan are drafted in a non-native language, English, which is mostly the third language of a small fraction of the country’s population . This situation runs counter to the theme of the Plain Language Movement for writing of laws (PLM), which strives to make the laws understandable for its subjects. The problem, in reality, owes its genesis to different ethno-lingual and political issues. However, without going into much detail of these ethno-lingual and political elements, this article aims to analyse the question of the need for linguistic harmony, the main causes of lack of focus upon the same and the role of the National Language Authority (NLA) in the context. In addressing these issues the author concludes that lack of political will to handle the natural ensuing issues of the multilingual features of the Pakistani society and the (English) linguistic hegemony of the ruling elites (civil and military bureaucracy) are the two main causes of the failure of the NLA to administer Urdu as a sole national/official/legislative language of Pakistan.


Mazhar Ilahi
The author is a Solicitor qualified in England & Wales currently working as an Associate Research Fellow and Director of the Legislative Drafting Clinic at the Institute of Advanced Legal Studies, School of Advanced Study, University of London. Previously, he has worked as a Civil Judge/Judicial Magistrate and is practicing as Advocate of High Courts in Pakistan. He is also country (Pakistan) representative of ‘CLARITY’, International Association Promoting Plain Legal Language. The author acknowledges the research facilitation provided by the IALS in writing this article.
Article

Drafting of Legislation in Compliance with Model Laws

Keywords challenges, domestic legislation, model laws
Authors Lesedi Poloko
AbstractAuthor's information

    Lawmaking is an essential attribute of a state. Laws differ from one country to another, and compliance with different legal rules may create problems. Uniformity of laws is an end in itself, and its value lies in its practical benefits. Interest in the quality of legislative instruments is a major concern, especially as regards the effectiveness of the national legislation.


Lesedi Poloko
LLM in Advanced Legislative Studies (2011-2012), Institute of Advanced Legal Studies, School of Advanced Study, University of London. The author would like to thank Prof. Helen Xanthaki for her constructive comments and valuable suggestions. Any errors remain those of the author.