Download or read book The Human Right to Citizenship written by Barbara von Rütte and published by BRILL. This book was released on 2022-12-28 with total page 477 pages. Available in PDF, EPUB and Kindle. Book excerpt: The open access publication of this book has been published with the support of the Swiss National Science Foundation. This book offers a comprehensive analysis of the right to citizenship in international and regional human rights law. It critically reflects on the limitations of state sovereignty in nationality matters and situates the right to citizenship within the existing human rights framework. It identifies the scope and content of the right to citizenship by looking not only at statelessness, deprivation of citizenship or dual citizenship, but more broadly at acquisition, loss and enjoyment of citizenship in a migration context. Exploring the intersection of international migration, human rights law and belonging, the book provides a timely argument for recognizing a right to the citizenship of a specific state on the basis of one’s effective connections to that state according to the principle of jus nexi.

Download or read book Non discrimination in Tax Treaty Law and World Trade Law written by Kasper Dziurdź and published by Kluwer Law International B.V.. This book was released on 2019-07-23 with total page 706 pages. Available in PDF, EPUB and Kindle. Book excerpt: Non-discrimination is a central obligation under both tax treaty and trade law. However, in seeking to strike a balance between national and international interests, its application differs in the two areas of practice. This deeply researched and authoritative work, which explains the policy issues and how non-discrimination analysis works, provides a comprehensive review of non-discrimination rules in WTO and tax treaty law, combining a critical commentary on case law with proposals for an innovative concept for solving cases of discrimination in tax treaty law. Among the practical issues affecting non-discrimination examined in detail are the following: implications that can be drawn from the concepts of non-discrimination under WTO law and Article 24 of the OECD Model; direct and indirect discrimination and analysis of comparability in WTO law and tax treaty law; the MFN and NT rules under the GATT and GATS; the meaning of ‘likeness’ and ‘less favourable treatment’; claiming non-discriminatory tax treatment before tax administrations and courts under a tax treaty; justification of measures against harmful tax competition, low taxation and hybrid mismatch arrangements; thin capitalisation rules, progressive tax rates, foreign losses, group taxation and relief from juridical and economic double taxation under Article 24 of the OECD Model; and integrating a justification defence into any stage of a non-discrimination analysis. The author establishes to what extent formal, substantive and subjective approaches may be applied in a non-discrimination analysis, providing the reasons for the approaches taken. A two-step comparability procedure is applied to selected cases of potential tax discrimination, demonstrating how policy arguments can be addressed under Article 24 of the OECD Model. Drawing on over a half-century of case law in both areas of practice, this comprehensive study of the non-discrimination rules under WTO law and international tax law will be invaluable in systematically solving cases of tax discrimination under Article 24 of the OECD Model and putting forward arguments at any stage of a WTO analysis. Policymakers will benefit from the author’s clear explanation of how national law should comply with international obligations. Also, taxpayers’ advisers will proceed confidently in claims of tax treaty discrimination, and academics will discover an incomparable overview and analysis of anti-discrimination rules in international trade law and double taxation conventions.

Download or read book Records of the Diplomatic Conference for the Adoption of a New Act of the Lisbon Agreement for the Protection of Appellations of Origin and their International Registration 2015 written by World Intellectual Property Organization and published by WIPO. This book was released on 2020-04-01 with total page 749 pages. Available in PDF, EPUB and Kindle. Book excerpt: These records include the texts of the new Act and the Regulations as adopted by the Diplomatic Conference, the text of the Basic Proposal as presented to the Diplomatic Conference, as well as a comparison of the texts of the Lisbon Agreement for the Protection of Appellations of Origin and their International Registration (of October 31, 1958, as revised at Stockholm on July 14, 1967, and as amended on September 28, 1979) and the Geneva Act of the Lisbon Agreement on Appellations of Origin and Geographical Indications (of May 20, 2015) and the Regulations thereunder.

Download or read book Taxing the Digital Economy written by Craig Elliffe and published by Cambridge University Press. This book was released on 2021-05-13 with total page 355 pages. Available in PDF, EPUB and Kindle. Book excerpt: Highly digitalised businesses threaten the viability of the international corporate tax system. Can a new system overcome these challenges?

Download or read book The EU Charter of Fundamental Rights written by Steve Peers and published by Bloomsbury Publishing. This book was released on 2014-12-01 with total page 1938 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Charter of Fundamental Rights of the European Union enshrines the key political, social and economic rights of EU citizens and residents in EU law. In its present form it was approved in 2000 by the European Parliament, the Council of Ministers and the European Commission. However its legal status remained uncertain until the entry into force of the Treaty of Lisbon in December 2009. The Charter obliges the EU to act and legislate consistently with the Charter, and enables the EU's courts to strike down EU legislation which contravenes it. The Charter applies to EU Member States when they are implementing EU law but does not extend the competences of the EU beyond the competences given to it in the treaties. This Commentary on the Charter, the first in English, written by experts from several EU Member States, provides an authoritative but succinct statement of how the Charter impacts upon EU, domestic and international law. Following the conventional article-by-article approach, each commentator offers an expert view of how each article is either already being interpreted in the courts, or is likely to be interpreted. Each commentary is referenced to the case law and is augmented with extensive references to further reading. Six cross-cutting introductory chapters explain the Charter's institutional anchorage, its relationship to the Fundamental Rights Agency, its interaction with other parts of international human rights law, the enforcement mechanisms, extraterritorial scope, and the all-important 'Explanations'.

Download or read book The Principle of Loyalty in EU Law written by Marcus Klamert and published by . This book was released on 2014 with total page 354 pages. Available in PDF, EPUB and Kindle. Book excerpt: The principle of loyalty requires the EU and its Member States to co-operate sincerely towards the implementation of EU law. Under the principle, the European courts have developed significant public law duties on States to deepen the reach of EU law. This is the first full-length analysis of the loyalty principle and its legal implications.

Download or read book Shaping EU Public Procurement Law written by Albert Sanchez-Graells and published by Kluwer Law International B.V.. This book was released on 2018-09-14 with total page 387 pages. Available in PDF, EPUB and Kindle. Book excerpt: The first part of the book offers a unique reflection on enduring themes in public procurement law such as the shaping of the scope of this regulatory regime, the development of tighter criteria for the exclusion of candidates and tenderers, the conduct of qualitative selection, the consolidation of the court’s previous approach to technical specifications, new developments in tender evaluation, the inclusion of contract performance clauses with a social orientation, and, last but not least, the development of interpretive guidance concerning several aspects of the procurement remedies regime. The book shows that the period 2015–2017 has been an interesting and rather intense period for the development of EU public procurement law, where the CJEU has not only consolidated some parts of its long-standing procurement case law but also introduced significant innovations that can create future challenges for the consistency of this regulatory regime. The first part of the book concludes with some thoughts on some of the salient aspects of this recent episode of silent reform of EU public procurement law through CJEU case law. The second part of the book contains the essential excerpts of forty-one chronologically ordered judgments issued by the CJEU in the period 2015–2017, which have been selected because they either raise new issues or important matters of public procurement law. Each of the selected judgments is followed by an exhaustive and critical in-depth analysis, highlighting and providing insight into its legal and practical issues and consequences. An exhaustive subject-index offers the reader quick and easy access to the case law treated in this book. This unique book, a ‘must-have’ reference work for judges and courts of all EU Member States and candidate countries and academics and legal professionals who are active in the field of procurement law, will also be valuable for law libraries and law schools across the world and for law students who focus their research and studies on EU law.

Download or read book Documents in International Economic Law written by Christian J. Tams and published by Oxford University Press. This book was released on 2012-08-30 with total page 758 pages. Available in PDF, EPUB and Kindle. Book excerpt: Bringing together all the most important treaties and materials in international trade law, investment law, and financial law, this book will be an invaluable resource to both students and practitioners of international economic law.

Download or read book Arbitration in Switzerland written by Dr. Manuel Arroyo and published by Kluwer Law International B.V.. This book was released on 2018-08-06 with total page 2862 pages. Available in PDF, EPUB and Kindle. Book excerpt: Arbitration in Switzerland

Download or read book Human Dignity in Asia written by Jimmy Chiashin Hsu and published by Cambridge University Press. This book was released on 2022-09-15 with total page 407 pages. Available in PDF, EPUB and Kindle. Book excerpt: Interdisciplinary exploration of Asian understandings of human dignity and human rights in courts, religion, and socio-political changes.

Download or read book Klaus Vogel on Double Taxation Conventions written by Ekkehart Reimert and published by Kluwer Law International B.V.. This book was released on 2022-01-18 with total page 3112 pages. Available in PDF, EPUB and Kindle. Book excerpt: Klaus Vogel on Double Taxation Conventions is regarded as the international gold standard on the law of tax treaties. This article-by-article commentary has been completely revised and updated to give you a full and current account of double tax conventions (DTCs). DTCs form the backbone of international taxation, but they raise many interpretational questions. This market leading work will provide you with the answers. Based on the OECD/G20 Multilateral Instrument, the OECD MC and Commentary published in 2017 and the most recent amendments to the UN MC, the book also includes relevant case law and scholarly literature upto and including 2020. Previous editions of the Vogel have been routinely relied on by courts around the world including Australia, Canada, Germany, India, South Africa, the Netherlands and United Kingdom. What’s new in this edition? There have been many important developments in this area since the last edition in 2015. The authors discuss these developments and the effect they will have upon practitioners working in this area. They also provide a wealth of new and revised case law, along with the DTCs of emerging countries. You’ll find: Reports about major features in the DTC practice of many leading jurisdictions, such as: the DTC practice of Austria, Canada, France, Germany, India, the Netherlands, Switzerland, the UK and the US Sections on divergent country practice covering their national models and networks of bilateral DTCs Thorough analysis of the OECD and UN model, as well as the implementation of these models in practice Amendments of bilateral DTCs, textual or in substance, on the basis of the 2017 Anti-BEPS Multilateral Instrument Coverage of a full range of the latest tax treaties around the world, including important treaties between OECD and BRICS countries This new Fifth Edition of Klaus Vogel on Double Taxation Conventions continues to reflect the unchallenged role of the OECD. The OECD MC, accompanied by the official Commentary, guidelines, reports and other recommendations, has sustained its position as the most important legal instrument in the area of DTCs. On occasion, the UN MC and Commentary diverge from the OECD texts. When this happens, the authors deal with the specifics of the UN MC in separate annotations and analyses, explaining and making sure you understand the differences. How this will help you: All the information you need to confidently advise on issues such as the taxation of income, taxation of capital and the elimination of double taxation Know that your advice to clients is based on the most up-to-date and respected information available, from an outstanding team of editors and authors The editors, Professors Ekkehart Reimer and Alexander Rust, have worked with the late Professor Vogel as well as an international team of top experts to completely update and enhance the content. The writing team comprises: Editors: Prof. Dr Ekkehart Reimer, Heidelberg University and Prof. Dr Alexander Rust, WU Vienna. Authors: Johannes Becker, Federal Ministry of Finance, Berlin; Alexander Blank, University of Erlangen-Nuremberg; Katharina Blank, Federal Ministry of Finance, Berlin; Michael Blank, University of Erlangen-Nuremberg, Prof. Dr Luc De Broe, Catholic University of Leuven; Laga; Prof. Dr Axel Cordewener, Catholic University of Leuven and Flick Gocke Schaumburg ; Prof. Dr Ana Paula Dourado, University of Lisbon; Daniela Endres-Reich, University of Erlangen-Nuremberg; Prof. Dr Werner Haslehner, University of Luxembourg; Prof. Dr Roland Ismer, University of Erlangen-Nuremberg; Prof. Dr Eric C. C. M. Kemmeren , Tilburg University; Prof. Dr Georg Kofler, WU Vienna; Sophia Piotrowski, University of Erlangen-Nuremberg; Prof. Dr Ekkehart Reimer, Heidelberg University; Prof. Dr Alexander Rust, WU Vienna; Annika Streicher, WU Vienna; Prof. Dr. Matthias Valta, Duesseldorf University; Jens Wittendorff, Ernst & Young, Copenhagen and University of Aarhus; Kamilla Zembala, Heidelberg University

Download or read book Time and Tax Issues in International EU and Constitutional Law written by Werner Haslehner and published by Kluwer Law International B.V.. This book was released on 2018-12-20 with total page 434 pages. Available in PDF, EPUB and Kindle. Book excerpt: Time is a crucial dimension in the application of any law. In tax law, however, where an environment characterized by rapid change on the national, European, and international levels complicates the provision of accurate legal advice, timing is particularly sensitive. This book is the first to analyse the relationship between time and three key areas of tax: treaties, EU law, and constitutional law issues, such as legal certainty and individual rights. Among the numerous timing issues arising out of applying tax rules, the book addresses the following: – time limits within which relief must be requested; – statutes of limitation for claiming a tax refund; – transitional issues relating to changes in tax treaties; – attribution of profits and expenses to a moving or closed-down business; – effect of tax-related CJEU decisions and EU directives; – compliance of exit tax regimes with free movement; – limits of retroactivity under principles protected by the EU Charter and the ECHR; and – conflict between efficiency of taxation and individual rights. Derived from a recent conference organized by the prestigious ATOZ Chair for European and International Taxation at the University of Luxembourg, the book brings together contributions from leading tax experts from various areas of tax practice, academia, and the judiciary. Among other issues, the book notably expands on how economic theory can inform a constitutional analysis of the timing of taxation. There is no other work that concentrates so usefully on the difficulties associated with applying tax rules – whether arising from treaties, jurisprudence, or policy – to changing circumstances over time. This book will quickly prove itself to be an indispensable resource for European tax lawyers, policymakers, company counsels, and academics.

Download or read book Military Law Review written by and published by . This book was released on 1989 with total page 722 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book The United Nations Convention on Jurisdictional Immunities of States and Their Property written by Roger O'Keefe and published by OUP Oxford. This book was released on 2013-03-21 with total page 508 pages. Available in PDF, EPUB and Kindle. Book excerpt: State immunity, the idea that a state, including its individual organs, officials and other emanations, may not be proceeded against in the courts of another state in certain instances, has long been and remains a source of international controversy. Although customary international law no longer recognizes the absolute immunity of states from foreign judicial process, the evolution of the contemporary notion of restrictive state immunity over the past fifty years has been an uncoordinated and contested process, leading to disputes between states. The adoption, in 2004, of the United Nations Convention on Jurisdictional Immunities of States and Their Property has significantly contributed to reaching consensus among states on this fundamental question of international law. This book provides article-by-article commentary on the text of the Convention, complemented by a small number of cross-cutting chapters highlighting general issues beyond the scope of any single provision, such as the theoretical underpinnings of state immunity, the distinction between immunity from suit and immunity from execution, the process leading to the adoption of the Convention, and the general understanding that the Convention does not extend to criminal matters. It presents a systematic analysis of the Convention, taking into account its drafting history, relevant state practice (including the considerable number of national statutes and judicial decisions on state immunity), and any international judicial or arbitral decisions on point.

Download or read book The WIPO Treaties on Copyright written by Jörg Reinbothe and published by Oxford University Press. This book was released on 2015-03-12 with total page 855 pages. Available in PDF, EPUB and Kindle. Book excerpt: This work is the leading guide to the WIPO Copyright Treaty (WCT), the WIPO Performances and Phonograms Treaty (WPPT), and the Beijing Treaty on Audiovisual Performances and includes a chapter on the Marrakesh Treaty of 2013. More than ten years have passed since the entry into force of the WCT and the WPPT. This revised commentary on the treaties reflects on the impact of their implementation and illustrates how they have come to be applied in different ways in particular through national legislation. It gives a detailed analysis of the development and meaning of all articles of these treaties and integrates current debates on copyright and neighbouring rights protection in the digital age. Written by two leading experts in copyright law, both closely involved in the evolution of the treaties and their implementation into national and EU law, this work is the definitive guide to the recently adopted international copyright treaties.

Download or read book A Guide to the LCIA Arbitration Rules written by Peter Turner and published by OUP Oxford. This book was released on 2009-03-19 with total page 685 pages. Available in PDF, EPUB and Kindle. Book excerpt: The London Court of Arbitration (LCIA) is one of the world's foremost arbitration institutions, with a growing annual caseload. The LCIA Arbitration Rules are among the most modern and forward-looking of the various sets of institutional arbitration rules but until now have not been the subject of in-depth study. This is the first full length and comprehensive commentary on the rules, written by two well-known and experienced arbitration practitioners. Portable and functional, this book acts as a guide and provides an indispensable resource for all involved in international arbitration under the LCIA rules. Grouped thematically, the commentary to each rule provides 1) a description of the rule and its intended meaning 2) the provenance and history of the rule 3) the practical effect of the rule with reference to previous case law and jurisprudence and 4) a comparative look at conceptual and practical differences between each rule. Focusing specifically on how the rules of the LCIA differ from those of the ICC and the UNCITRAL, this title emphasises the international nature of the LCIA and provides the only dedicated reference to the Rules.

Download or read book Intellectual Property and Access to Medicines in Africa written by Olasupo Owoeye and published by Routledge. This book was released on 2019-05-17 with total page 291 pages. Available in PDF, EPUB and Kindle. Book excerpt: A major target of Goal 3 of the Sustainable Development Goals adopted by the United Nations in 2015 is the elimination of ‘the epidemics of AIDS, tuberculosis, malaria and neglected tropical diseases’ and combating ‘hepatitis, water-borne diseases and other communicable diseases’. Intellectual property (IP) has been identified as one of the factors impeding access to affordable medicines in developing countries, especially in relation to the HIV pandemic. This book examines the scope of the existing flexibilities in international IP law for promoting access to medicines. It analyses the factors accounting for the underutilisation of the flexibilities in Africa and the measures that African countries may adopt to address the IP barriers to access to medicines. It explores the regional strategies that Africa can adopt to resolve the tension between IP regimes and access to medicines. It also highlights how trade liberalisation and regional integration can play crucial roles in enhancing the use of TRIPS flexibilities, local pharmaceutical manufacturing and access to medicines in Africa. By adopting qualitative research methods to investigate how African countries may effectively use IP to serve public health purposes through the stratagem of regional integration, this book will be a valuable contribution to the existing literature on IP.