Comparative Law as Comparative Jurisprudence - The Comparability of Legal Systems

Review of Comparative Law

“…The complaint is essentially that comparative law has 'failed to mature into an up-todate, well-defined and coherent discipline', one yielding insights of general interest beyond the multiplicity of individual studies (Reimann, 2002: 685; see also e.g. Valcke, 2004: 713À714, citing von Mehren, 1971. For some, the lack of disciplinary coherence displays itself in comparatists' weak 'sense of ultimately belonging to the same guild and of working towards similar goals', relative to groups such as international lawyers and legal historians (Reimann, 2002: 687).…”

Lessons the United States Can Learn from Other Countries’ Territorial Systems for Taxing Income of Multinational Corporations

“…27 Scholars have discussed at length whether comparative law is purely instrumental or whether it also has a broader scope that allows comparisons of legal systems. See Valcke (2004). Our objective is explicitly instrumental: What have been the experiences of other countries using exemption or territorial systems?…”