Download or read book Legitimate expectations in Luxembourg tax law written by Fatima Chaouche and published by Éditions Larcier. This book was released on 2019-06-25 with total page 489 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book is the result of a 4-year research project conducted at the Faculty of Law of the University of Luxembourg. It explores the legal value and enforceability of tax circulars and tax rulings in Luxembourg domestic law in light of the principle of legitimate expectations and related principles. After studying the historical roots of both interpretative acts, this research questions the level of protection taxpayers enjoy when relying on circulars and tax rulings and contains a review of decades of administrative case-law to assess the judicial discourse on taxpayers’ rights to certainty. This book further investigates the case of circulars and tax rulings that contain interpretations of tax laws that are contrary to the law (contra legem) and builds upon the existing normative framework to introduce proposals addressing issues of uncertainty and inequality taxpayers are likely to suffer when relying on such interpretative acts. Prix Pierre Pescatore de la Faculté de Droit de Luxembourg (École doctorale de droit).

Download or read book Fundamentals of Public International Law written by Giovanni Distefano and published by BRILL. This book was released on 2019-05-07 with total page 991 pages. Available in PDF, EPUB and Kindle. Book excerpt: Fundamentals of Public International Law, by Giovanni Distefano, provides an overview of public international law’s main principles and fundamental institutions. By introducing the foundations of the legal reasoning underlying public international law, the extensive volume offers essential tools for any international lawyer, regardless of the specific field of specialization. Dealing expansively with subjects, sources and guarantees of international law, university students, scholars and practitioners alike will benefit from the book’s treatment of what has been called the “Institutes” of public international law.

Download or read book The future of transfer pricing written by International Fiscal Association. Congress and published by . This book was released on 2017 with total page 900 pages. Available in PDF, EPUB and Kindle. Book excerpt: 102B: Cahiers de droit fiscal international: The IFA Cahiers' are released annually by Sdu on behalf of the IFA (International Fiscal Association). These "Cahiers" contain a wealth of domestic and international material in dealing with the Subjects to be discussed at the following Congress. They comprise IFA Branch Reports together with a General Report and an EU Report on each of the two Subjects selected for the Congress of that year. Subject Subject for 2017, 102B is?The future of transfer pricing?. See also Section 102-A. Members of the IFA can contact the IFA to obtain a discount code to fill in.

Download or read book UNCITRAL Conciliation Rules written by United Nations Commission on International Trade Law and published by New York : United Nations. This book was released on 1981 with total page 24 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Stabilization Clauses in International Investment Law written by Jola Gjuzi and published by Springer. This book was released on 2018-12-05 with total page 585 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book analyzes the tension between the host state’s commitment to provide regulatory stability for foreign investors – which is a tool for attracting FDI and generating economic growth – and its evolving non-economic commitments towards its citizens with regard to environmental protection and social welfare. The main thesis is that the ‘stabilization clause/regulatory power antinomy,’ as it appears in many cases, contradicts the content and rationale of sustainable development, a concept that is increasingly prevalent in national and international law and which aims at the integration and balancing of economic, environmental, and social development. To reconcile this antinomy at the decision-making and dispute settlement levels, the book employs a ‘constructive sustainable development approach,’ which is based on the integration and reconciliation imperatives of the concept of sustainable development as well as on the application of principles of law such as non-discrimination, public purpose, due process, proportionality, and more generally, good governance and rule of law. It subsequently re-conceptualizes stabilization clauses in terms of their design (ex-ante) and interpretation (ex-post), yielding stability to the benefit of foreign investors, while also mitigating their negative effects on the host state’s power to regulate.

Download or read book Law and the Sharing Economy written by Derek McKee and published by University of Ottawa Press. This book was released on 2018-11-27 with total page 559 pages. Available in PDF, EPUB and Kindle. Book excerpt: Controversy shrouds sharing economy platforms. It stems partially from the platforms’ economic impact, which is felt most acutely in certain sectors: Uber drivers compete with taxi drivers; Airbnb hosts compete with hotels. Other consequences lie elsewhere: Uber is associated with a trend toward low-paying, precarious work, whereas Airbnb is accused of exacerbating real estate speculation and raising the cost of long-term rental housing. While governments in some jurisdictions have attempted to rein in the platforms, technology has enabled such companies to bypass conventional regulatory categories, generating accusations of “unfair competition” as well as debates about the merits of existing regulatory regimes. Indeed, the platforms blur a number of familiar distinctions, including personal versus commercial activity; infrastructure versus content; contractual autonomy versus hierarchical control. These ambiguities can stymie legal regimes that rely on these distinctions as organizing principles, including those relating to labour, competition, tax, insurance, information, the prohibition of discrimination, as well as specialized sectoral regulation. This book is organized around five themes: technologies of regulation; regulating technology; the sites of regulation (local to global); regulating markets; and regulating labour. Together, the chapters offer a rich variety of insights on the regulation of the sharing economy, both in terms of the traditional areas of law they bring to bear, and the theoretical perspectives that inform their analysis. Published in English.

Download or read book International Bank Insolvencies A Central Bank Perspective written by Mario Giovanoli and published by Springer. This book was released on 1999-09-29 with total page 488 pages. Available in PDF, EPUB and Kindle. Book excerpt: The globalisation of the world economy poses significant challenges for policy makers, regulators and legal professionals. The Asian and Brazilian financial crises have shown that difficulties in the banking sectors of some economies can have serious repercussions across world financial markets. It is clear that a sound legal infrastructure is crucial to promote financial stability in this global market. Particularly in the case of international bank failures, the need for harmonised and effective international insolvency procedures is becoming increasingly apparent. It is against this background that the Bank for International Settlements organised a workshop on International Bank Insolvencies in the summer of 1998. This unique book presents the edited workshop papers by expert lawyers from over twenty national central banks, the European Central Bank, the Basle Committee on Banking Supervision and the UN Commission on International Trade Law. Nineteen country reports provide a comprehensive overview of central banks and other institutions responsible for banking supervision and the co-ordination between authorities involved in insolvency procedures. The authors further discuss the instruments employed for crisis prevention and resolution and issues arising in the aftermath of a bank failure in the respective jurisdictions. In addition, twelve expert papers discuss issues ranging from specific national experiences to attempts at co-operation and harmonisation at regional and international level. The book further includes in an annex the text of the UNCITRAL Model Law on Cross-Border Insolvency and the EC Finality Directive.

Download or read book International Conciliation written by American Association for International Conciliation and published by . This book was released on 1918 with total page 728 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book European State Aid Law written by Louis Vogel and published by . This book was released on 2020 with total page 432 pages. Available in PDF, EPUB and Kindle. Book excerpt: European State Aid Law' provides a wide-ranging comparative review of the applicable European rules: prohibited aid, compatible aid, control procedure.00Extensively referencing case law and legislative and regulatory sources, 'European State Aid Law' interprets the various complex rules and illustrates how they may interact and develop.

Download or read book Security Rights in Movable Property in European Private Law written by Eva-Maria Kieninger and published by Cambridge University Press. This book was released on 2004-08-26 with total page 827 pages. Available in PDF, EPUB and Kindle. Book excerpt: For every transnational lawyer, it is vital to know the differences between national secured transactions laws. Since the applicable law is determined by the place where the collateral is situated, it may change when movables are brought from one state to another. Introductory essays from comparative lawyers set the scene. The book then presents a survey of the law relating to secured transactions in the member states of the European Union. Following the Common Core approach, the national reports are centred around fifteen hypothetical cases dealing with the most important issues of secured transactions law, such as the creation of security rights in different business situations, the relationship between debtor and secured creditor, the nature of the creditor's rights and their enforcement as against third parties. each case is followed by a comparative summary. A general report evaluates the possibilities of European harmonisation in the field of secured transactions law.

Download or read book Political Economy and Information Capitalism in India written by G. Parayil and published by Springer. This book was released on 2016-01-12 with total page 256 pages. Available in PDF, EPUB and Kindle. Book excerpt: In this theoretically and empirically engaging volume, the contributors demonstrate that despite the dynamism of India's software industry and the rhetorical flourishes of industry leaders, at present, the benefits of the revolution in information and communication technologies (ICTs) touch only the hundreds of thousands with the right skills and access. India still needs to do more to bring the benefits of ICTs to the hundreds of millions of its citizens still living in acute poverty. The contributors take stock of the political economy implications of informational development in India.

Download or read book International Commercial Arbitration written by William Michael Reisman and published by . This book was released on 2015 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Hardbound - New, hardbound print book.

Download or read book Affaire Du Navire SAIGA no 2 Saint Vincent et les Grenadines C Guin e written by International Tribunal for the Law of the Sea and published by Martinus Nijhoff Publishers. This book was released on 2001-01-31 with total page 152 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book The International Law of the Sea written by Yoshifumi Tanaka and published by Cambridge University Press. This book was released on 2012-04-05 with total page 505 pages. Available in PDF, EPUB and Kindle. Book excerpt: This textbook on the law of the sea sets the subject in the context of public international law. It comprehensively covers the principal topics of the course, from the legal regimes governing the different jurisdictional zones, to international co-operation for protection of the marine environment and marine living resources.

Download or read book Fouchard Gaillard Goldman on International Commercial Arbitration written by Philippe Fouchard and published by Kluwer Law International B.V.. This book was released on 1999-09-02 with total page 1320 pages. Available in PDF, EPUB and Kindle. Book excerpt: Based on and includes revisions to : Traité de l'arbitrage commercial international / Ph. Fouchard, E. Gaillard, B. Goldman. 1996--Cf. foreword.

Download or read book Michigan State Journal of International Law written by and published by . This book was released on 2007 with total page 770 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book International Tax Planning and Prevention of Abuse written by Luc De Broe and published by IBFD. This book was released on 2008 with total page 1146 pages. Available in PDF, EPUB and Kindle. Book excerpt: This study considers how tax authorities attempt to strike down international tax avoidance structures, in particular those involving the use of conduit and base companies set up by third-country residents for purposes of "treaty shopping" and "EC-Directive shopping". The book focuses on the interaction between provisions and judicially developed doctrines of domestic tax law preventing international tax avoidance on the one hand, and norms of international law, in particular tax treaties and rules of Community law, on the other. It also considers treaty-based anti-avoidance measures such as the "beneficial ownership" requirement and "limitation on benefits" provisions. This part of the study compares and analyses the case law of Australia, Austria, Belgium, Canada, the Czech Republic, Finland, France, Germany, India, the Netherlands, Switzerland, the United Kingdom, and the United States.