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Charles Lincoln

The Dialectical Path of Law

The Dialectical Path of Law

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This book aims to present a new way of interpreting legal decisions through a theory called legal dialects, which utilizes the Hegelian dialectic to compare and contrast two ideas, demonstrating their simultaneous similarity and separateness without losing their inherent properties. By focusing on international tax law and corporate law, the book shows how these fields engage in the Hegelian dialectical approach to law.

Format: Hardback
Length: 284 pages
Publication date: 13 October 2021
Publisher: Lexington Books


This book aims to make a significant contribution to the field of law by presenting a novel approach to interpreting legal decisions in any domain of law and at any level of legal interpretation. This innovative theory, known as legal dialects, employs the Hegelian dialectic, a method that compares and contrasts two ideas, revealing their simultaneous unity and distinctiveness while preserving their inherent and distinctive qualities. By applying this dialectical path of law, Lincoln showcases how various aspects of international tax law and corporate law, which may initially appear contradictory, can be understood as similar without compromising their fundamental theoretical principles.

The primary focus of this book is on the technical rules of the European and Organisation for Economic Co-operation and Development (OECD) approach to international tax law and the United States approach to tax law. Through meticulous analysis, Lincoln demonstrates that both these approaches adhere to the Hegelian dialectical approach to law.

By exploring the similarities and differences between these two fields, Lincoln offers a fresh perspective on legal interpretation. He highlights how the Hegelian dialectic can be used to bridge the gap between seemingly opposing legal frameworks and uncover hidden connections and commonalities. This approach not only enhances our understanding of law but also enables us to make more informed legal decisions and promote legal stability and coherence.

In conclusion, this book is a groundbreaking work that offers a new and innovative approach to interpreting legal decisions. Through the application of the Hegelian dialectic, Lincoln demonstrates how seemingly contradictory fields of law can be understood as similar while preserving their fundamental theoretical properties. This approach has the potential to revolutionize the field of law and enhance our ability to navigate the complex legal landscape of today.

Weight: 649g
Dimension: 227 x 163 x 24 (mm)
ISBN-13: 9781793632258

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