Download or read book Conflict of norms in international tax law series written by [Anonymus AC06786158] and published by . This book was released on 2008 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Legal Status of the OECD Commentaries written by Sjoerd Douma and published by IBFD. This book was released on 2008 with total page 284 pages. Available in PDF, EPUB and Kindle. Book excerpt: Since the mid-1980s, the legal basis of the practice of tax administrations and courts around the world to conform to the Commentaries when interpreting and applying bilateral tax treaties based on the OECD Model has been the subject of an ongoing academic debate. Recently the debate has received new impetus, and the primary focus is now on the general principles of international law. In particular, opinions differ on the question whether the Commentaries can be a source of legal obligations through the principles of acquiescence and estoppel, both of which are founded on considerations of good faith, and equity and provide specific protection of settled expectations. The reports contained in this book address two questions. The first is whether, under international law, the states parties to a tax treaty are legally bound by the OECD Commentaries when interpreting and applying the provisions of the treaty which are identical to those of the OECD Model. The second question is whether, under the contracting states' internal law, taxpayers and the tax authorities are equally bound to apply the Commentaries if and when the contracting states themselves are so bound under international law. The book brings various legal disciplines - public international law, international tax law, Community law and constitutional law - together in order to resolve the legal status of the Commentaries. Through interdisciplinary debate, the issues have been defined clearly and the exact points at which the opinions differ are identified, thereby resulting in a better understanding of the issues at hand.
Download or read book On the Legitimacy of International Tax Law written by Cees Peters and published by . This book was released on 2013 with total page 452 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Right to Food and the World Trade Organization s Rules on Agriculture written by Rhonda Ferguson and published by BRILL. This book was released on 2018-01-03 with total page 305 pages. Available in PDF, EPUB and Kindle. Book excerpt: In The Right to Food and the World Trade Organization’s Rules on Agriculture: Conflicting, Compatible, or Complementary?, Rhonda Ferguson explores the relationship between the human right to food and agricultural trade rules. She questions whether States can adhere to their obligations under both regimes simultaneously. These two regimes are frequently portrayed to be in tension with one another. The content and contours of the right to food under international human rights law and WTO rules on domestic supports, export subsidies, and market access are considered through the lens of norm conflict theories. The analysis is situated within the context of the debate surrounding the fragmentation of international law.
Download or read book International Tax as International Law written by Reuven S. Avi-Yonah and published by Cambridge University Press. This book was released on 2007-09-10 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: This book examines the coherent international tax regime that is embodied in both the tax treaty network and in domestic laws, and the way it forms a significant part of international law, both treaty based and customary. The practical implication is that countries are not free to adopt any international tax rules they please, but rather operate in the context of the regime, which changes in the same ways international law changes over time. Thus, unilateral action is possible, but is also restricted, and countries are generally reluctant to take unilateral actions that violate the basic norms that underlie the regime. The book explains the structure of the international tax regime and analyzes in detail how US tax law embodies the underlying norms of the regime.
Download or read book Non Discrimination in Tax Treaties written by Pasquale Pistone and published by . This book was released on 2016 with total page 302 pages. Available in PDF, EPUB and Kindle. Book excerpt: Recoge: 1: Nationality Non-Discrimination and Article 24 OECD Model: Perennial Issues, Recent Trends and New Approaches - 2: Non-Discrimination on the Basis of Nationality in IIAs: A Latin American Tax Perspective - 3: Interest Deduction Limitations: When To Apply Articles 9 and 24(4) of the OECD Model? - 4: Revisiting the Application of the Capital Ownership Non-Discrimination Provision in Tax Treaties - 5: Non-Discrimination in Tax Treaties – Art. 24(4) and (5) OECD MC: A Russian Approach to Tax Treaty Interpretation - 6: Non-Discrimination and Harmful Tax Competition under WTO Law and Article 24 of the OECD Model - 7: Non-Discrimination: Can the EU Learn from the OECD Model Convention and Vice Versa? - 8: Non-Discrimination à la Cour: The ECJ’s (Lack of) Comparability Analysis in Direct Tax Cases - 9: Discriminatory Taxation and the European Convention on Human Rights.
Download or read book Conflicts of International Legal Frameworks in the Area of Harmful Tax Competition written by Pedro Guilherme Lindenberg Schoueri and published by . This book was released on 2019 with total page 324 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book sheds light on the complexity of the environment in which the BEPS Project operates. It contrasts the commands of the modified nexus approach (BEPS Action 5) with those of EU law, WTO law and international investment agreements. Though it is clear that, as soft law, the Actions of the BEPS Project should remain within the limits established by hard law, the book identifies several instances in which this line has been crossed by the modified nexus approach.0 0This conflict between hard and soft law frameworks is treated as analogous to the notion of fragmentation of international law and, against this backdrop, the book proposes that the notion of institutional dialogue could help build a pathway for a more productive relationship between these frameworks.
Download or read book Multi Sourced Equivalent Norms in International Law written by Tomer Broude and published by Bloomsbury Publishing. This book was released on 2011-03-21 with total page 352 pages. Available in PDF, EPUB and Kindle. Book excerpt: Recent decades have witnessed an impressive process of normative development in international law. Numerous new treaties have been concluded, at global and regional levels, establishing far-reaching international legal and regulatory regimes in important areas such as human rights, international trade, environmental protection, criminal law, intellectual property, and more. New political and judicial institutions have been established to develop, apply and adjudicate these rules. This trend has been accompanied by the growing consolidation of treaty norms into international custom, and increased references to international law in domestic settings. As a result of these developments, international relations have now reached an unprecedented level of normative density and intensity, but they have also given rise to the phenomenon of 'fragmentation'. The debate over the fragmentation of international law has largely focused on conflicts: conflicts of norms and conflicts of authority. However, the same developments that have given rise to greater conflict and contradiction in international law, have also produced a growing amount of normative equivalence between rules in different fields of international law. New treaty rules often echo existing international customary norms. Regional arrangements reinforce undertakings that already exist at the global level; and common concerns and solutions appear in many international legal fields. This book focuses on such instances of normative parallelism, developing the concept of 'multisourced equivalent norms' in international law, with contributions by leading international law experts exploring the legal and political implications of the concept in a variety of contexts that span the full spectrum of international legal norms and institutions. By concentrating on situations governed by a multitude of similar norms, the book emphasizes the importance of legal contexts and institutional settings to international law-interpretation and application.
Download or read book Conflict of Norms in Public International Law written by Joost Pauwelyn and published by Cambridge University Press. This book was released on 2003-07-31 with total page 557 pages. Available in PDF, EPUB and Kindle. Book excerpt: One of the most prominent and urgent problems in international governance is how the different branches and norms of international law interact and what to do in the event of conflict. With no single 'international legislator' and a multitude of states, international organisations and tribunals making and enforcing the law, the international legal system is decentralised. This leads to a wide variety of international norms, ranging from customary international law and general principles of law, to multilateral and bilateral treaties on trade, the environment, human rights, the law of the sea, etc. Pauwelyn provides a framework on how these different norms interact, focusing on the relationship between the law of the World Trade Organisation (WTO) and other rules of international law. He also examines the hierarchy of norms within the WTO treaty. His recurring theme is how to marry trade and non-trade rules, or economic and non-economic objectives at the international level.
Download or read book Tax Treaties and Domestic Law written by Guglielmo Maisto and published by IBFD. This book was released on 2006 with total page 433 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book analyses the relationships between tax treaties and domestic law from a constitutional and an international point of view, and how they can be improved in the fields of treaty override, treaty residence and anti-abuse measures. It also shows how the issues raised by these relationships are resolved by tax administrations and courts in selected European and non-European countries.
Download or read book Women s Rights in Armed Conflict under International Law written by Catherine O'Rourke and published by Cambridge University Press. This book was released on 2020-09-24 with total page 419 pages. Available in PDF, EPUB and Kindle. Book excerpt: Laws and norms that focus on women's lives in conflict have proliferated across the regimes of international humanitarian law, international criminal law, international human rights law and the United Nations Security Council. While separate institutions, with differing powers of monitoring and enforcement, implement these laws and norms, the activities of regimes overlap. Women's Rights in Armed Conflict under International Law is the first book to account for this pluralism and institutional diversity. This book identifies key aspects of how different regimes regulate women's rights in conflict, and how they interact. Using country case studies to reveal the practical implications of the fragmented protection of women's rights in conflict, this book offers a dynamic account of how regimes and institutions interact, the extent to which they reinforce each other, and the tensions and gaps in regulation that emerge.
Download or read book Transnational Legal Orders written by Terence C. Halliday and published by Cambridge University Press. This book was released on 2015-01-19 with total page 559 pages. Available in PDF, EPUB and Kindle. Book excerpt: Transnational Legal Orders offers an empirically grounded approach to the emergence of legal orders beyond nation-states that reframes the study of law and society.
Download or read book Characterisation and Taxation of Cross border Pipelines written by Knut Olsen and published by IBFD. This book was released on 2012 with total page 285 pages. Available in PDF, EPUB and Kindle. Book excerpt: Characterisation and Taxation of Cross-Border Pipelines provides a comprehensive analysis of the issues related to the taxation of cross-border pipelines. It offers solutions to the various tax issues that a cross-border pipeline might raise. The book concludes by recommending changes to the OECD Model Tax Treaty and its Commentaries to reduce uncertainty, avoid double taxation or less than a single taxation, and establish a more common international approach for the characterisation and taxation of cross-border pipelines and their allocation."--Publisher description.
Download or read book Norm Contestation written by Betcy Jose and published by Springer. This book was released on 2017-12-02 with total page 117 pages. Available in PDF, EPUB and Kindle. Book excerpt: This Brief uses the theory of norm contestation as a model for understanding variation in norm-related behavior in international relations. While most typical approaches to understanding norms view norms as stable structures and actor responses to them as unquestioned, in a global political climate where departures from expected behavior may occur, a more nuanced model is needed. By using a norm contestation framework that highlights norm fluidity and actor agency, this book expands the discussion, providing insight into divergent interpretations of norm violation and compliance and the dynamic nature of norms. The first two chapters introduce the norm contestation model, explain how it contributes to the literature on norm violations, and discuss the reasons for the cases discussed. Chapters Three and Four provide detailed case studies of the mechanisms of norm contestation as they apply to the civilian immunity and non-intervention norms. Chapter Five concludes by reconnecting the norm contestation model to the case studies and describing how it can be applied to norms other than those regulating armed conflict. It also discusses policy implications and avenues for future research. As such, this book will appeal to students and researchers working broadly on issues related to international relations theory, armed conflict, security studies, humanitarianism, human rights, international law, and global governance. It will also be of interest to policy-makers and practitioners interested in influencing the normative behavior of actors in diverse arenas.
Download or read book Customary International Law written by Brian D. Lepard and published by Cambridge University Press. This book was released on 2010-01-11 with total page 441 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book sets out to articulate a comprehensive theory of customary international law that can effectively resolve the conceptual and practical enigmas surrounding it. It takes a multidisciplinary approach and draws insights from international law, legal theory, political science, and game theory. It is anchored in a sophisticated ethical framework and explores the interrelationships between customary international law and ethics.
Download or read book Content and Meaning of National Law in the Context of Transnational Law written by Henk Snijders and published by Walter de Gruyter. This book was released on 2009-11-16 with total page 235 pages. Available in PDF, EPUB and Kindle. Book excerpt: This collection of essays by Dutch, English and Swiss scholars deals with the impact of transnational law, in particular the law of the European Union and the Council of Europe, on the content and meaning given to domestic law by national legislators and judges. Topics covered include the constitutional and practical implications of implementing transnational law at the national level, as well as the interpretation of domestic law against the background of the European Convention on Human Rights, the law of the European Union and so called “soft law” instruments, in areas such as civil procedure, jurisdiction, contract, company law and competition law.
Download or read book Regime Interaction in International Law written by Margaret A. Young and published by Cambridge University Press. This book was released on 2012-01-12 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: This major extension of existing scholarship on the fragmentation of international law utilises the concept of 'regimes' from international law and international relations literature to define functional areas such as human rights or trade law. Responding to existing approaches, which focus on the resolution of conflicting norms between regimes, it contains a variety of critical, sociological and doctrinal perspectives on regime interaction. Leading international law scholars and practitioners reflect on how, in situations of diversity and concurrent activity, such interaction shapes and controls knowledge and norms in often hegemonic ways. The contributors draw on topical examples of interacting regimes, including climate, trade and investment regimes, to argue for new methods of regime interaction. Together, the essays combine approaches from international, transnational and comparative constitutional law to provide important insights into an issue that continues to challenge international legal theory and practice.
