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Book A Multilateral Convention for Tax

    Book Details:
  • Author : Sergio André Rocha
  • Publisher : Kluwer Law International B.V.
  • Release : 2021-11-29
  • ISBN : 9041194290
  • Pages : 401 pages

Download or read book A Multilateral Convention for Tax written by Sergio André Rocha and published by Kluwer Law International B.V.. This book was released on 2021-11-29 with total page 401 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI) is the most forceful multilateral initiative to coordinate tax regimes on a worldwide basis since the dawn of modern income taxation over a century ago. This book evaluates two radically opposed viewpoints on the convention—a momentous and revolutionary paradigm shift versus a mechanism that merely continues an ongoing flow of limited policy coordination—with detailed investigations that bring to life the hopes and the realities of the current era of multilateral tax cooperation. Bringing together authors from national jurisdictions across the globe to scrutinize the MLI and its likely future ramifications, the book provides in-depth commentary and analysis in the following sequence: first, a comprehensive discussion of the design and goals of the MLI as a treaty and an institutional framework; second, an overview of the structure of the convention and its take-up across the globe to date; and third, the substantive implementation of the MLI with a wide range of country reports. Practice areas covered include tax law, international law, and international relations. The legal workings and implications of the MLI might still seem mysterious to those whose daily work is impacted by it, and there is as yet little jurisprudence regarding its legal nature or ultimate effect on the bilateral treaties coming within its scope. For these reasons, this pathbreaking book will be warmly welcomed by in-house counsel and law firms advising cross-border investors and firms; nongovernmental organizations involved in policy analysis and issue advocacy; researchers working on technical areas of international tax law; and lawyers interested in international policymaking, including the creation and diffusion of consensus-based fiscal and related regulatory norms across jurisdictions of differing development levels.

Book Recognition and Enforcement of Foreign Arbitral Awards

Download or read book Recognition and Enforcement of Foreign Arbitral Awards written by Herbert Kronke and published by Kluwer Law International B.V.. This book was released on 2010-01-01 with total page 674 pages. Available in PDF, EPUB and Kindle. Book excerpt: The analysis thoroughly covers the major issues that have arisen in the application of the Convention, including the following: - the use of reservations made by Contracting States; - the distinctions between recognition and enforcement and between recognition sought at the seat of the arbitration and outside the seat; - the role of the courts in reviewing arbitral awards and, in particular, the Convention's focus on safeguarding due process standards; - the more favourable rightsA" principle embodied in Article VII(1); - the relevance of forum shopping and asset spotting to the application of the Convention; and - the role of formalities and formalism. The end result is an invaluable work that will prove enormously useful to all international commercial arbitration practitioners and scholars, regardless of location.

Book Between the Lines of the Vienna Convention

Download or read book Between the Lines of the Vienna Convention written by Joseph Klingler and published by Kluwer Law International B.V.. This book was released on 2018-12-18 with total page 585 pages. Available in PDF, EPUB and Kindle. Book excerpt: The 1969 Vienna Convention on the Law of Treaties makes no express reference to many of the most common canons and interpretative principles derived from international jurisprudence over many years. This volume represents the first modern, freestanding analysis of such canons and principles, their role in treaty interpretation and their relationship with the Vienna Convention regime. A top-flight roster of respected scholars and practitioners of public international law offers an in-depth examination of, among other things: • the origins of canons and interpretive principles; • their utility and limits in treaty interpretation; and • the application of numerous individual canons and interpretive principles, including effet utile, expressio unius, lex specialis, ejusdem generis, in dubio mitius, in pari materia, ex abundante cautela, the principles of contemporaneity and evolutive interpretation, and more. Extensive analysis of case law and scholarship provides insightful interpretive guidance across virtually every subfield of public international law. With its valuable insights into when the application of particular canons or principles of interpretation is most likely to be appropriate and persuasive, the volume will be of great value to lawyers representing parties (whether states, corporations or individuals) before international dispute resolution bodies, as well as to judges and arbitrators, legal officials at ministries of foreign affairs, and scholars of public international law.

Book Fifty years of the International Convention on the Elimination of All Forms of Racial Discrimination

Download or read book Fifty years of the International Convention on the Elimination of All Forms of Racial Discrimination written by David Keane and published by Manchester University Press. This book was released on 2017-10-26 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This is the very first edited collection on International Convention on the Elimination of All Forms of Racial Discrimination (ICERD), the oldest of the UN international human rights treaties. It draws together a range of commentators including current or former members of the Committee on the Elimination of Racial Discrimination (CERD), along with academic and other experts, to discuss the meaning and relevance of the treaty on its fiftieth anniversary. The contributions examine the shift from a narrow understanding of racial discrimination in the 1960s, premised on countering colonialism and apartheid, to a wider meaning today drawing in a range of groups such as minorities, indigenous peoples, caste groups, and Afro-descendants. In its unique combination of CERD and expert analysis, the collection acts as an essential guide to the international understanding of racial discrimination and the pathway towards its elimination.

Book 60 Years of the New York Convention

Download or read book 60 Years of the New York Convention written by Katia Fach Gomez and published by Kluwer Law International B.V.. This book was released on 2019-03-22 with total page 512 pages. Available in PDF, EPUB and Kindle. Book excerpt: Worldwide interest in the recognition and enforcement of arbitral awards has never been higher, and the New York Convention of 1958, currently adhered to by 159 States including the major trading nations, remains the most successful treaty in this area of commercial law. This incomparable book, marking the Convention’s 60th anniversary, provides a fully updated analysis of the Convention’s application from international, comparative, and national perspectives. Drawing on a global conference held in Seville in April 2018 that was actively supported by UNCITRAL, the book’s 27 chapters, by highly qualified international practitioners and academics from different jurisdictions, address the subject with critical eyes, well aware of current developments and future challenges in the field of arbitration. Among the issues and topics covered are the following: Multi-tiered dispute resolution clauses. Applicability of the UN Convention on the Use of Electronic Communications in International Contracts. Complexities of enforcing orders determined by software. Enforcement of annulled awards. European Union law and the New York Convention. Enforcing awards against States and State entities. Sovereign immunity as a ground to refuse compliance with investor-State awards; Enforcement against non-signatories. Public policy exception. Arbitrating and enforcing foreign awards in specific countries and regions, including China, sub-Saharan Africa, and the ASEAN countries. Ample reference is made throughout to leading cases and practice. Familiarity with the intricacies of the New York Convention, as the most universally acknowledged framework in which cross-border economic exchanges can flourish, is essential for judges, practitioners, legal staff, business people, and scholars working with or applying international commercial arbitration anywhere in the world. This book’s combination of highly thought-provoking topics and the depth with which they are addressed will prove invaluable to all interested parties

Book Commentary on the Third Geneva Convention

Download or read book Commentary on the Third Geneva Convention written by and published by Cambridge University Press. This book was released on 2021-09-09 with total page 3034 pages. Available in PDF, EPUB and Kindle. Book excerpt: The application and interpretation of the four Geneva Conventions of 1949 and their two Additional Protocols of 1977 have developed significantly in the seventy years since the International Committee of the Red Cross (ICRC) first published its Commentaries on these important humanitarian treaties. To promote a better understanding of, and respect for, this body of law, the ICRC commissioned a comprehensive update of its original Commentaries, of which this is the third volume. The Third Convention, relative to the treatment of prisoners of war and their protections, takes into account developments in the law and practice in the past seven decades to provide up-to-date interpretations of the Convention. The new Commentary has been reviewed by humanitarian law practitioners and academics from around the world. This new Commentary will be an essential tool for anyone involved with international humanitarian law.

Book The European Convention on International Commercial Arbitration

Download or read book The European Convention on International Commercial Arbitration written by Gerold Zeiler and published by Kluwer Law International B.V.. This book was released on 2019-01-15 with total page 242 pages. Available in PDF, EPUB and Kindle. Book excerpt: Originally drafted during the Cold War era to facilitate trade between Western and Eastern European countries, the European Convention on International Commercial Arbitration (ECICA) has come to the fore in recent years as commercial relationships proliferate between Western Europe and such resource-rich countries as Russia, Ukraine, and Kazakhstan. This commentary is the first comprehensive overview in English of the Convention's provisions, annexes, subsequent agreements, and relevant case law and scholarship. Following three introductory chapters—on subjective arbitrability, applicable law, and ordre public in enforcement procedures—the book provides detailed commentary and analysis of each of the Convention's articles in turn. Detailed answers will be found to such questions as the following: • Which law is applicable to the substance of a dispute within the Convention's scope of application? • Can a defective arbitration clause be “saved” and, if so, how? • In which circumstances can awards be enforced which have been set aside in the state of origin? • In which circumstances may courts decide in a matter governed by an arbitration agreement? In contrast to the other major international commercial arbitration body of rules—the New York Convention—the ECICA goes beyond enforcement and recognition of awards and codifies standards of conduct and procedure. These innovative provisions are discussed in depth. Arbitration disputes are increasing across the vast geographical region in which the ECICA is applicable, and practitioners acting in such disputes will welcome this thorough commentary on the functionality, advantages, and disadvantages of each of the Convention's provisions. They will approach national courts and arbitral tribunals with full knowledge of the rules of procedure and benefit from analysis of court decisions. Global firms, particularly in the oil and gas industry, will also appreciate the book's masterful explication of this powerful instrument in international commercial arbitration.

Book The International Convention on the Elimination of All Forms of Racial Discrimination

Download or read book The International Convention on the Elimination of All Forms of Racial Discrimination written by Patrick Thornberry and published by Oxford University Press. This book was released on 2016 with total page 566 pages. Available in PDF, EPUB and Kindle. Book excerpt: This Oxford Commentary is the first comprehensive article-by-article analysis of the provisions of the Convention on the Elimination of All Forms of Racial Discrimination. It discusses the conceptual and instrumental framework of the Convention and the CERD Committee, and addresses some of the critical challenges confronting the Convention.

Book The 1958 New York Convention in Action

Download or read book The 1958 New York Convention in Action written by Marike Paulsson and published by Kluwer Law International B.V.. This book was released on 2016-02-24 with total page 379 pages. Available in PDF, EPUB and Kindle. Book excerpt: The 1958 New York Convention has been called the most effective instance of international legislation in the entire history of commercial law. However, the succinct text of the Convention leaves open a host of significant and complex questions, which may be, and have been, answered in a variety of ways; as difficult cases arise and demand solutions, they generate inconsistent outcomes. For all its remarkable success, the Convention has on occasion proved itself to be unreliable and unpredictable. This book simultaneously exposes the difficulties of the Convention and explores potential solutions. It examines each substantive article of the New York Convention in accordance with the following outline: • the text and its issues; • original intent; • the prism of the rules of interpretation of the Vienna Convention; • judicial outcomes; and • appraisal. By drawing on the Convention's drafting history in great detail, the book presents a coherent account of how the most frequently recurring interrogations about the text are reflected (or not) in judicial practice. The author studied more than 1,700 decisions rendered under the Convention since its inception in 1958 in order to provide a succinct selection of landmark cases per article. With its intense investigation of the complex reality underlying contracting States' commitment in principle and judicial application in fact, the author's judicial understanding of the Convention provides a clear conceptual framework that will help avoid outcomes at odds with the purposes of this important instrument. Lawyers and judges will rely on this book not only to situate the Convention in the national legal orders where it is intended to produce its effects, but also discover practical ways to respond to distinct questions of application.

Book The United Nations Convention Against Corruption

Download or read book The United Nations Convention Against Corruption written by Cecily Rose and published by Oxford University Press. This book was released on 2019-01-24 with total page 1050 pages. Available in PDF, EPUB and Kindle. Book excerpt: The United Nations Convention against Corruption includes 71 articles, and takes a notably comprehensive approach to the problem of corruption, as it addresses prevention, criminalization, international cooperation, and asset recovery. Since it came into force more than a decade ago, the Convention has attracted nearly universal participation by states. As a global and comprehensive convention, which establishes new rules in several areas of anti-corruption law and helps shape domestic laws and policies around the world, this treaty calls for scholarly study. This volume helps to fill a gap in existing academic literature by providing an invaluable reference work on the Convention. It provides systematic coverage of the treaty, with each chapter discussing the relevant travaux préparatoires, the text of the final article, comparisons with other anti-corruption treaties, and available information about domestic implementing legislation and enforcement. This commentary is designed to serve as a reference work for academics, lawyers, and policy-makers working in the anti-corruption field, and in the fields of transnational criminal law and domestic criminal law. Contributors include anti-corruption experts, scholars, and legal practitioners from around the globe.

Book The UN Convention on the Rights of the Child

Download or read book The UN Convention on the Rights of the Child written by John Tobin and published by OUP Oxford. This book was released on 2019-03-28 with total page 1873 pages. Available in PDF, EPUB and Kindle. Book excerpt: The United Nations Convention on the Rights of the Child is the most extensive and widely ratified international human rights treaty. This Commentary offers a comprehensive analysis of each of the substantive provisions in the Convention and its Optional Protocols on Children and Armed Conflict, and the Sale of Children, Child Prostitution and Pornography. It provides a detailed insight into the drafting history of these instruments, the scope and nature of the rights accorded to children, and the obligations imposed on states to secure the implementation of these rights. In doing so, it draws on the work of the Committee on the Rights of the Child, international, regional, and domestic courts, academic and interdisciplinary scholarly analyses. It is of relevance to anyone working on matters affecting children including government officials, policy makers, judicial officers, lawyers, educators, social workers, health professionals, academics, aid and humanitarian workers, and members of civil society.

Book Charter of the United Nations and Statute of the International Court of Justice

Download or read book Charter of the United Nations and Statute of the International Court of Justice written by United Nations and published by UN. This book was released on 2015-08-30 with total page 112 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Charter of the United Nations was signed in 1945 by 51 countries representing all continents, paving the way for the creation of the United Nations on 24 October 1945. The Statute of the International Court of Justice forms part of the Charter. The aim of the Charter is to save humanity from war; to reaffirm human rights and the dignity and worth of the human person; to proclaim the equal rights of men and women and of nations large and small; and to promote the prosperity of all humankind. The Charter is the foundation of international peace and security.

Book International Copyright and Neighbouring Rights

Download or read book International Copyright and Neighbouring Rights written by Sam Ricketson and published by Oxford University Press, USA. This book was released on 2022-02-03 with total page 1184 pages. Available in PDF, EPUB and Kindle. Book excerpt: A comprehensive commentary on the international framework concerned with the protection of copyright and neighbouring rights. The focal point of this commentary is the Berne Convention for the Protection of Literary and Artistic Works 1886, but the treatment extends beyond to the related conventions that have grown out of, or are based on, Berne.

Book The UN Convention on Contracts for the International Sale of Goods

Download or read book The UN Convention on Contracts for the International Sale of Goods written by Clayton P. Gillette and published by Cambridge University Press. This book was released on 2016-05-10 with total page 465 pages. Available in PDF, EPUB and Kindle. Book excerpt: Serving the needs of both students and experts, this book evaluates the CISG through economic theory and legal doctrine.

Book The UNECE Convention on the Protection and Use of Transboundary Watercourses and International Lakes

Download or read book The UNECE Convention on the Protection and Use of Transboundary Watercourses and International Lakes written by Attila Tanzi and published by Hotei Publishing. This book was released on 2015-04-21 with total page 575 pages. Available in PDF, EPUB and Kindle. Book excerpt: The UNECE Convention on the Protection and Use of Transboundary Watercourses and International Lakes provides invaluable insights into the contribution of this international agreement towards transboundary water cooperation via its legal provisions, accompanying institutional arrangements and subsidiary policy mechanisms. Contributing authors - experts on key aspects of the Convention - address a broad range of issues, primarily concerning its: development and evolution; relationship with other multi-lateral agreements; regulatory framework and general principles; tools for arresting transboundary pollution; procedural rules; compliance and liability provisions; and select issues including its Protocol on Water and Health.

Book Implementation of the International Convention for the Suppression of Terrorist Bombings and the International Convention for the Suppression of the Financing of Terrorism

Download or read book Implementation of the International Convention for the Suppression of Terrorist Bombings and the International Convention for the Suppression of the Financing of Terrorism written by United States. Congress. House. Committee on the Judiciary. Subcommittee on Crime and published by . This book was released on 2001 with total page 64 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Book Guidelines for the Implementation of MARPOL

Download or read book Guidelines for the Implementation of MARPOL written by International Maritime Organization and published by . This book was released on 2012 with total page 76 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Marine Environment Protection Committee (MEPC) of IMO, at its sixty-second session in July 2011, adopted the Revised MARPOL Annex V, concerning Regulations for the prevention of pollution by garbage from ships, which enters into force on 1 January 2013. The associated guidelines which assist States and industry in the implementation of MARPOL Annex V have been reviewed and updated and two Guidelines were adopted in March 2012 at MEPC's sixty-third session. The 2012 edition of this publication contains: the 2012 Guidelines for the implementation of MARPOL Annex V (resolution MEPC.219(63)); the 2012 Guidelines for the development of garbage management plans (resolution MEPC.220(63)); and the Revised MARPOL Annex V (resolution MEPC.201(62)).