Given the recent developments in the field, two years after the successful launch of the first edition seemed to be a good time to follow up with a second edition of the handbook. We are delighted that so many of the authors of the first edition have been able to work over their contributions within a short timeframe. We are equally happy to have new, distinguished colleagues among the contributors who have agreed to participate in this book's second edition, adding some new jurisdictions such as Australia, Brazil, Canada, Indonesia, Russia, and South Korea. We also thank Emily Kyriacou and her fine editorial team at Thomson Reuters for all their efforts in bringing the project to fruition. Any errors or omissions are, however, ours alone and we welcome comments and ideas for the improvement of future editions from our readers.