Hastings-Bass considered in Cayman Islands court

A settlement, created in 1994 by a UK resident for UK capitalgains tax purposes, was governed by British Virgin Island law.The trustees, in 2000, made two investments through a Guernseyprotected cell company. Before the second investment, the UKtax legislation changed. The trustees were not advised of thechange and the investment went ahead; this comprised £750,000paid by an investment company also controlled by the trustees,to the trustee, of which £712,000 was then paid as a loanto one of the cells of the Guernsey company. The unheeded changeof legislation resulted in a substantial tax liability for thesettlor. The trustee applied to the court for a declaration that thetrustee's decision to accept the     

Golden Accumulator Limited and Coral House Limited v Cayman Islands Monetary Authority

This article undertakes a comparative analysis of the approach in the UK with the Commonwealth Caribbean jurisprudence concerning the doctrine of legitimate expectation. It argues that there is an ad hoc approach of the courts the Commonwealth Caribbean towards their application of the doctrine of legitimate expectation and highlights the need to clearly define the reach of this doctrine.     

The Cayman Islands: Paradoxes of Insularity in the Caribbean and Other British Overseas Territories

Liverpool Law Review - The Cayman Islands has a population of 63,415 (Cayman Islands Government) and an area of 264 square kilometres, making it the world’s twentieth smallest nation...     

Solomon Islands: criminal law

In India, women are entering the formal labour workforce in unprecedented numbers, yet as a proportion of the workforce, the percentage of women workers is declining [Twelfth Five Year Plan (2012–17), Planning Commission, Government of India, Volume III – Social Sectors; Table 22.8 at page 133 notes that the labour force participation rate of women workers has declined both in the rural as well as in the urban areas from 2004–05 to 2009–10]. More than ever before, India as a country of contradictions presents a challenge to women in the work force. Deep-rooted ideologies of gender bias and discrimination remain the most pervasive and persistent form of inequality in the world today. The global economic crisis, characterised by increasing de-regularisation, privatisation and outsourcing of jobs down the supply chain is leading to a transformation of employment relationships. These changes resonate in Indian workplaces as well, creating a counter movement towards the invisibilisation of workers, more particularly women, what we call in India the movement of women workers from the formal sector to the informal sector. The rapidly changing work environment also reinforces the increasing importance of job security, social protection, decent work, financial regulation and fair taxation as the key to a more just world order enhancing the participation of women in the workforce. It is in this context that we must view the emerging challenges that working women face. In the light of these developments, there is, more than ever before, a pressing need for the rights of women to be respected, protected and fulfilled, particularly in the workplace. The right to work encompasses the right to work free from sexual harassment. This article examines the key provisions of the Sexual Harassment at The Workplace (Prevention, Prohibition and Redressal) Act, 2013 (2013 Act) and the Sexual Harassment at The Workplace (Prevention, Prohibition and Redressal) Rules, 2013 (The Rules) [The 2013 Act came into force on 9 December 2013, vide notification issued by the Central Government (S.O. 3606(e)). On the same date, the Sexual Harassment of Women at Workplace (Prevention, Prohibition and Redressal) Rules, 2013 have also been notified]. The article scrutinises some of the weaknesses and strengths of the said law and it is from this perspective that it approaches the rights of working women, attempting to include within this rubric the widest possible range of women.     

The Islands that Ate the Constitution

Liverpool Law Review - This article reviews and updates the counterintuitive status of non-state territories under the United States constitution. Taking into account the historical interpretation...     

Financial frauds and pseudo-states in the Pacific Islands

Since 1990 financial frauds have been associated with pseudo-states in thePacific Islands, particularly the Dominion of Melchizedek. The relative success of these schemes can be understood in terms of (i) the general atmosphere of overconfidence about financial dealings that prevailed during the decade to early 2000, (ii) Melchizedek's creation of opportunities for a growing mutually supportive network of fraudsters, (iii) this pseudo-state's identification with a rising global tide of secession and indigenous self-determination through its increasing involvement in a variety ofethnic nationalist movements in Oceania that have been connected with questionable financial dealings, and (iv) the attractiveness of its developing postmodern personality as a libertarian cyber-state. The article concludes by seeing Melchizedek's facilitation of financialfrauds as a challenge to recent libertarian thinking about the law of cyberspace and the anticipated neo-medieval world-system.     

Small Islands versus Big Cities: Lessons in the Political Economy of Regional Development from the World’s Small Islands

Population, employment and economic capacity continue to concentrate in and around large urban centres. If geography (measured as proximity to large centres of population) increasingly matters in the knowledge economy, then there may be no future for periphery locations. This paper critically reviews and refutes this hypothesis by looking at the world’s small islands. Handicapped by size and distance, they are unable to generate scale dynamics nor to regularly access any neighbouring, large metropolitan centres. Nevertheless, jurisdictional resourcefulness resulting from sovereignty or sub-national autonomy fosters compensatory policy capacity. Demand for niche-technology manufactures and craft-based, labour-intensive or place-specific services is likely to persist. Cyclical migration strategies allow islanders seeking work or education off island to tap the metropole and re-inject resources to reinvigorate the periphery. Remittances, aid, bureaucracy and other “rents” can provide significant fiscal resources necessary for survival.     

试论海岛开发利用与法制保障——以浙江省依法开发舟山群岛为例

中国是一个海洋大国,有300万平方公里的海域,有大小岛屿数以万计。近年来,国家经济快速发展,自然资源日益紧缺,海岛的重要性逐渐体现。如何科学开发利用海岛日渐成为一个越来越受到重视的议题。2009年12月26日,我国《海岛保护法》经全国人大表决通过,并于2010年3月1日起施行。《海岛保护法》是我国首次以立法的形式加强对海岛的保护与管理,规范海岛开发利用秩序。以浙江舟山群岛的发展为例,通过比较各地海岛开发利用的过程和经验,可以为我国海岛相关配套法律制度的制定和具体操作提供可行性建议,以期有助于我国海岛的科学合理开发利用,促进地方海岛经济的进一步发展。     

Geographical Connections: Law,Islands, and Remoteness

Liverpool Law Review - The paper introduces a special issue dedicated to cross-disciplinary research on insular condition and insularity. Situated at the crossroads of legal and geographical...     

Sudden unexpected nocturnal death syndrome in the Mariana Islands

Sudden unexpected nocturnal death syndrome (SUNDS) is a distinct clinical entity in previously healthy, young, Southeast Asian males. It is well known in the Philippines and more recently recognized in the U.S. by nonspecific autopsy findings, with no evidence of underlying disease and absence of toxic drug or alcohol levels. In 1973-89, 14 cases of apparent SUNDS came to coroner's autopsy in the Commonwealth of the Northern Marianas (CNMI) and Guam. All 14 cases, with the exception of one Yapese, were previously healthy, male Filipinos, aged 23 to 55, who were either found dead in bed, or described by their colleagues as having nocturnal seizure activity consisting of gurgling, frothing, and tongue biting immediately prior to death. Autopsy findings showed no anatomic findings to account for death. Comprehensive serum and urine drug analyses were negative. All decedents showed absence of significant atherosclerosis or grossly detectable structural cardiac anomaly, while four showed cardiomegaly. Migrants from Southeast Asia carry with them a pre-disposition to this syndrome, which appears to decline with longer residence in the new country. The mechanism of death in SUNDS is believed to be ventricular fibrillation, possibly precipitated by sudden sympathetic discharge. Studies suggest at least some deaths may be associated with an abnormal cardiac conduction system. Acute pancreatitis has been a finding in some series, but not our cases. Why the condition is virtually limited to males and seemingly sleep-triggered, has not been adequately explained. Stress and depression are believed to be predisposing factors.     

Forensic entomology in the Hawaiian Islands. Three case studies

Three instances of the use of entomological techniques for the estimation of postmortem interval in homicide cases on the island of Oahu, Hawaiian Islands, are presented. These cases represent differing stages of decomposition and range from 8 to 53 days postmortem.     

Y-chromosome STR haplotypes in the Canary Islands population (Spain)

Haplotype frequencies of eight Y-chromosome STR loci (DYS19, DYS389I, DYS389II, DYS390, DYS391, DYS392, DYS393 and DYS385) were determined from a sample of 285 unrelated males from Canary Islands.