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 715 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 Diplomatic Law written by Eileen Denza and published by Oxford University Press. This book was released on 2016 with total page 472 pages. Available in PDF, EPUB and Kindle. Book excerpt: The 1961 Vienna Convention on Diplomatic Relations has for over 50 years been central to diplomacy and applied to all forms of relations among sovereign States. Participation is almost universal. The rules giving special protection to ambassadors are the oldest established in international law and the Convention is respected almost everywhere. But understanding it as a living instrument requires knowledge of its background in customary international law, of the negotiating history which clarifies many of its terms and the subsequent practice of states and decisions of national courts which have resolved other ambiguities. Diplomatic Law provides this in-depth Commentary. The book is an essential guide to changing methods of modern diplomacy and shows how challenges to its regime of special protection for embassies and diplomats have been met and resolved. It is used by ministries of foreign affairs and cited by domestic courts world-wide. The book analyzes the reasons for the widespread observance of the Convention rules and why in the special case of communications - where there is flagrant violation of their special status - these reasons do not apply. It describes how abuse has been controlled and how the immunities in the Convention have survived onslaught by those claiming that they should give way to conflicting entitlements to access to justice and the desire to punish violators of human rights. It describes how the duty of diplomats not to interfere in the internal affairs of the host State is being narrowed in the face of the communal international responsibility to monitor and uphold human rights.
Download or read book Human Rights Treaties written by Mark Sachleben and published by Routledge. This book was released on 2005-12-13 with total page 217 pages. Available in PDF, EPUB and Kindle. Book excerpt: The book examines patterns of participation in human rights treaties. International relations theory is divided on what motivates states to participate in treaties, specifically human rights treaties. Instead of examining the specific motivations, this dissertation examines patterns of participation. In doing so, it attempts to match theoretical expectations of state behavior with participation. This book provides significant evidence that there are multiple motivations that lead states to participate in human rights treaties.
Download or read book European Union Law written by Damian Chalmers and published by Cambridge University Press. This book was released on 2010-06-24 with total page 1209 pages. Available in PDF, EPUB and Kindle. Book excerpt: This eagerly awaited new edition has been significantly revised after extensive user feedback to meet current teaching requirements. The first major textbook to be published since the rejuvenation of the Lisbon Treaty, it retains the best elements of the first edition – the engaging, easily understandable writing style, extracts from a variety of sources showing the creation, interpretation and application of the law and comprehensive coverage. In addition it has separate chapters on EU law in national courts, governance and external relations reflecting the new directions in which the field is moving. The examination of the free movement of goods and competition law has been restructured. Chapter introductions clearly set out what will be covered in each section allowing students to approach complex material with confidence and detailed further reading sections encourage further study. Put simply, it is required reading for all serious students of EU law.
Download or read book Records of the Intellectual Property Conference of Stockholm 1967 Volume 1 written by World Intellectual Property Organization and published by WIPO. This book was released on 1967-09-15 with total page 785 pages. Available in PDF, EPUB and Kindle. Book excerpt: These Records of the Intellectual Property Conference of Stockholm, 1967, contain all the official documents in relation to the Conference which were issued before and during the Conference. By "official documents" is meant documents which were published by the United International Bureaux for the Protection of Intellectual Property (BIRPI), either in their capacity of organizer of the Conference - in some cases jointly with the Swedish Government - or in their capacity of secretariat of the Conference.
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 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 International and European Disability Law and Policy written by Andrea Broderick and published by Cambridge University Press. This book was released on 2019-10-31 with total page 639 pages. Available in PDF, EPUB and Kindle. Book excerpt: The first textbook on international and European disability law and policy, analysing the interaction between different legal systems and sources.
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 Reports of Committees written by United States. Congress. Senate and published by . This book was released on 1884 with total page 1096 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book EU Criminal Law written by Valsamis Mitsilegas and published by Bloomsbury Publishing. This book was released on 2009-03-16 with total page 364 pages. Available in PDF, EPUB and Kindle. Book excerpt: EU Criminal Law is perhaps the fastest-growing area of EU law. It is also one of the most contested fields of EU action, covering measures which have a significant impact on the protection of fundamental rights and the relationship between the individual and the State, while at the same time presenting a challenge to State sovereignty in the field and potentially reconfiguring significantly the relationship between Member States and the EU. The book will examine in detail the main aspects of EU criminal law, in the light of these constitutional challenges. These include: the history and institutions of EU criminal law (including the evolution of the third pillar and its relationship with EC law); harmonisation in criminal law and procedure (with emphasis on competence questions); mutual recognition in criminal matters (including the operation of the European Arrest Warrant) and accompanying measures; action by EU bodies facilitating police and judicial co-operation in criminal matters (such as Europol, Eurojust and OLAF); the collection and exchange of personal data, in particular via EU databases and co-operation between law enforcement authorities; and the external dimension of EU action in criminal matters, including EU-US counter-terrorism co-operation. The analysis is forward-looking, taking into account the potential impact of the Lisbon Treaty on EU criminal law.
Download or read book Official Journal of the Proceedings of the Constitutional Convention of the State of Louisiana written by Louisiana. Constitutional Convention and published by . This book was released on 1868 with total page 486 pages. Available in PDF, EPUB and Kindle. Book excerpt:
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 328 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 Article 24 written by Asbjørn Eide and published by Martinus Nijhoff Publishers. This book was released on 2006 with total page 65 pages. Available in PDF, EPUB and Kindle. Book excerpt: This volume constitutes a commentary on Article 24 of the United Nations Convention on the Rights of the Child. It is part of the series, "A Commentary on the United Nations Convention on the Rights of the Child," which provides an article by article analysis of all substantive, organizational and procedural provisions of the CRC and its two Optional Protocols. For every article, a comparison with related human rights provisions is made, followed by an in-depth exploration of the nature and scope of State obligations deriving from that article. The series constitutes an essential tool for actors in the field of children's rights, including academics, students, judges, grassroots workers, governmental, non- governmental and international officers. The series is sponsored by the "Belgian Federal Science Policy Office,"
Download or read book Foreign Relations of the United States written by United States. Department of State and published by . This book was released on 1946 with total page 968 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Multi Party and Multi Contract Arbitration in the Construction Industry written by Dimitar Kondev and published by John Wiley & Sons. This book was released on 2017-01-23 with total page 385 pages. Available in PDF, EPUB and Kindle. Book excerpt: Multi-Party and Multi-Contract Arbitration in the Construction Industry provides the first detailed review of multi-party arbitration in the international construction sector. Highly practical in approach, the detailed interpretation and assessment of the arbitration of multi-party disputes will facilitate understanding and decision making by arbitrators, clients and construction contractors.
Download or read book Europe in Law and Literature written by Laura Anina Zander and published by Walter de Gruyter GmbH & Co KG. This book was released on 2023-05-08 with total page 416 pages. Available in PDF, EPUB and Kindle. Book excerpt: Europe is a broad and multifaceted construct, variously understood as a geographical, political, legal, institutional, social, or cultural formation. It is characterized by numerous conflicts and processes of negotiation that have accompanied or sustained the development of normative orders and divergent conceptions of law, both in relation to individual states and to Europe as a whole. The same applies to the field of literature, language, and aesthetics; numerous myths and ideologies have shaped today’s understanding of Europe and still support it today. This volume examines how such processes were legally structured, and literarily addressed, criticized, and complemented. Its interdisciplinary perspective and open and dynamic, both dialogical and dialectical format intends to replicate the fragmented, sometimes conflicting, but always productive mosaic of voices, ideas, and concepts that have constituted and still constitute Europe, whether in the past, present, or future. Instead of resolving any of the complexities and contradictions that frame discussions on law, literature, and Europe, it aims to induce further engagement and confrontations with new and alternative visions of Europe.
