This new book is based on the texts of the laws as published in the Official Gazette of the Republic of Yemen. In preparing this English translation of a selected number of the laws of the newly founded Republic of Yemen, the editors had the international business and academic world in mind. Hence special attention is given to constitutional law and the laws governing taxation, company formation and regulation, the regulation of branches and agencies of foreign companies, investment, social security and arbitration. For all those who are interested in studying legal reform in the Arab Middle East the model of the Republic of Yemen will provide a good example of a legal system striving for a fusion between the traditional and the modern. The following translated laws are included: The Constitution of the Republic of Yemen; Law NO. 22 of 1991 regarding investment; Law No. 31 for the year 1991 regarding income tax; Law No. 34 of 1991 concerning the law of commercial companies; Law No. 22 of 1991 concerning arbitration.
Abdulla M A Maktari is a Legal Consultant and expert on Islamic and Comparative Laws. He has contributed and published several articles ranging from the subject of public interest in Shari'ah law to research into land and water distribution in the Islamic world. He was a Lecturer in Islamic law at the University of Malaya (1970-73) and served as an academic assistant to the Vice Chancellor of the University of Sana'a in Yemen (1973-75). He is the author of a book on the application of customary and Islamic law in Yemen (1971).
John McHugo is a partner in Trowers & Hamlins, a firm of London solicitors and international lawyers which has been actively involved in legal work in the Middle East for over thirty years. Before qualifying as a solicitor, he studied Arabic at Oxford and the American University, Cairo. In October 1993, he led the South East England Exporters' Association trade mission to Yemen. Trowers & Hamlins have a cooperation arrangement with Dr Maktari in Yemen.