Download or read book Le droit p nal fiscal dans tous ses tats written by and published by . This book was released on 2022 with total page 172 pages. Available in PDF, EPUB and Kindle. Book excerpt: À l?heure où la lutte contre la fraude fiscale a été érigée en priorité par nos responsables politiques, il nous a semblé utile de faire le point sur les dernières évolutions marquantes du droit pénal fiscal.00Les difficultés d?application du basculement du contentieux fiscal vers le juge pénal, les relations complexes et épineuses entre DLU et blanchiment, les contours et l?interaction entre le droit au silence en matière pénale et en matière fiscale, la palette des sanctions à disposition tant du juge pénal que du juge fiscal, sont quelques-uns des thèmes abordés dans cet ouvrage dont la plus remarquable particularité est d?associer les réflexions de magistrats et d?avocats.00Cette double approche constitue non seulement un gage de qualité mais également de l?objectivité des différents points de vue développés par les autrices et auteurs.
Download or read book International Criminal Law written by Antonio Cassese and published by . This book was released on 2015 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: Critical Concepts in Law, addresses the acute need for an authoritative reference work that traces the evolution of the emerging discipline of international criminal law. The editors aver that now is the time to take stock and make some sense of the subject s dauntingly vast literature, to identify a canon, and to engage with its key concepts. This four-volume collection assembles the best scholarship from the time of Nuremberg and Tokyo to the present day.
Download or read book International Criminal Law written by Antonio Cassese and published by Oxford University Press, USA. This book was released on 2003 with total page 472 pages. Available in PDF, EPUB and Kindle. Book excerpt: This new book provides a clear and concise account of the principles governing international crimes and an outline of international criminal trials. Adopting a combination of the classic common law and more theoretical approaches to the subject, it expounds the fundamentals of both substantive and procedural international criminal law, providing a theoretical framework to all the rules, principles, concepts and legal constructs key to the subject. It also offers extensive treatment of the most significant traditional and novel cases in English, as well as unique English translations of a selection of relevant judgments in Dutch, French, German, Italian and Spanish, demonstrating the historical and human dimensions of such cases and providing effective illustration of the practical problems encountered by criminal courts. Contents: —Part I: Introduction 1. The Reaction of the International Community to Atrocities 2. Fundamentals of International Criminal Law —Part II: Substantive Criminal Law Section I: International Crimes 3. War Crimes 4. Crimes against Humanity 5. Genocide 6. Other International Crimes (Aggression, Torture and Terrorism) Section II: Fundamentals of International Criminal Responsibility 7. General Principles 8. Mens Rea 9. Perpetration and Other Modalities of Criminal Conduct 10. Criminal Liability for Omissions 11. Multiplicity of Offences 12. Circumstances excluding Criminal Liability: Justifications and Excuses 13. Other Excuses: Superior Orders, Necessity, Duress, Mistake 14. Immunities —Part III: Prosecution and Punishment by National Courts 15. Legal Grounds of Jurisdiction 16. The Impact of International Rules on National Legislation 17. Legal Impediments to the Exercise of National Jurisdiction —Part IV: Prosecution and Punishment by International Courts Section I: General 18. The Establishment of International Criminal Tribunals 19. International versus National Jurisdiction Section II: International Criminal Trials 20. The Adoption of the Fundamental Features of the Adversarial System at the International Level 21. The General Principles Governing International Criminal Trials 22. Stages of International Criminal Proceedings in Outline 23. The Outlook for International Criminal Justice Ancillary material: Companion website www.oup.com/uk/booksites/law/intl/ includes case materials and weblinks.
Download or read book Complex Arbitrations written by Bernard Hanotiau and published by Kluwer Law International B.V.. This book was released on 2005-01-01 with total page 414 pages. Available in PDF, EPUB and Kindle. Book excerpt: Provides an analysis of the issues arising from multiparty-multicontract arbitrations, including those involving States and groups of companies. This work analyses theories on the basis of which courts and arbitral tribunals determine who are parties to the arbitration clause; and whether an arbitration clause may be extended to non-signatories.
Download or read book On the Take written by Lindy Muzila and published by . This book was released on 2012 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Despite broad international recognition of the criminalization of illicit enrichment, it has not been universally accepted as an anti-corruption measure. Instead, criminalization of illicit enrichment continues to generate extensive debate and controversy. Against this background, this volume aims to provide an analysis of how illicit enrichment works, and attempts to shed light on any contributions that it has made to the fight against corruption and the recovery of stolen assets. Rather than delving into the theoretical and academic debates around illicit enrichment, this study focuses primarily on the analysis of current practice, case law, and existing literature to offer a new perspective to the on-going discussions. More specifically, the volume addresses the legal framework upon which the concept of illicit enrichment rests, and the resulting policy implications of that legal framework. It also focuses on illicit enrichment as an anti-corruption mechanism, from its roots as a response to the problems inherent to prosecutions involving corruption, to an examination of elements and inchoate offenses relating to illicit enrichment under international conventions. It examines illicit enrichment jurisprudence in the global context. An extensive survey was carried out to determine the countries where the offense exists, what form it takes, how often it is used, and for countries where it doesn't, what other measures are used in its place. The authors neither recommend nor oppose the adoption of illicit enrichment provisions, but rather aim to assist jurisdictions considering such steps by highlighting key questions that might arise during implementation, including how the offense is defined and enforced domestically by States. Similarly, the authors do not endorse nor criticize any practice carried out by States in the implementation of the criminalization of illicit enrichment. Ultimately, it is also hoped that this study provides a basis for further discussion amongst policy makers and practitioners, and fuels upcoming discussions by the Conference of State parties of the UNCAC and its Working Groups
Download or read book Transfer Pricing in Luxembourg written by Oliver R. Hoor and published by . This book was released on 2021 with total page 454 pages. Available in PDF, EPUB and Kindle. Book excerpt: Over the last decades, Luxembourg has developed and cemented its position as a prime holding location and a major financial centre within Europe. Multinational enterprises and international investors alike use Luxembourg as a platform to manage their business activities and investments. 0Luxembourg companies may enter into diverse commercial and financial transactions with associated enterprises. The prices charged in regard to these controlled transactions are called transfer prices. For Luxembourg tax purposes, these prices have to adhere to the "arm?s length principle".0The arm?s length principle is the international transfer pricing standard that OECD member countries have agreed should be used for tax purposes by MNE groups and tax administrations. 0The arm?s length principle is firmly ingrained in Luxembourg tax law and has been explicitly stated in article 56 of the Luxembourg Income Tax Law (LITL). In addition, several concepts and provisions under Luxembourg tax law require the arm?s length standard to be respected by Luxembourg companies. 0In 2020, a new chapter X has been added to the OECD Transfer Pricing Guidelines that provides guidance on transfer pricing aspects of financial transactions which are a common phenomenon in Luxembourg. 0On 18 December 2020, the OECD further provided guidance on the application of the arm?s length principle and the OECD Transfer Pricing Guidelines to issues that may arise or be exacerbated in the context of the so-called COVID-19 pandemic and the financial turmoil resulting from government responses thereto.0This book analyses all facets of Luxembourg transfer pricing rules and relevant guidance in the 2020 version of the OECD Guidelines.
Download or read book Recueil des Cours Collected Courses 1988 written by Académie de droit international de La Haye and published by Martinus Nijhoff Publishers. This book was released on 1991-09-01 with total page 392 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Academy is an institution for the study and teaching of public and private international law and related subjects. Its purpose is to encourage a thorough and impartial examination of the problems arising from international relations in the field of law. The courses deal with the theoretical and practical aspects of the subject, including legislation and case law. All courses at the Academy are, in principle, published in the language in which they were delivered in the Collected Courses of the Hague Academy of International Law. This volume contains:- Cours général de droit international public, par B.CONFORTI, professeur à lUniversité de Naples - Lexercice des compétences monétaires par les États, par G. BURDEAU, professeur à lUniversité de Dijon.
Download or read book Principles of International Criminal Law written by Gerhard Werle and published by Oxford University Press. This book was released on 2014 with total page 711 pages. Available in PDF, EPUB and Kindle. Book excerpt: Principles of International Criminal Law is one of the leading textbooks in the field. This third edition builds on the highly-successful work of the previous editions, setting out the general principles governing international crimes as well as the fundamentals of both substantive and procedural international criminal law.
Download or read book Criminal law between war and peace written by Stefano Manacorda and published by Ministerio de Justicia. This book was released on 2009 with total page 820 pages. Available in PDF, EPUB and Kindle. Book excerpt: If subjecting war to law is one of the most important legal achievements of the 20th century, progressing further in that direction is one of the most important challenges for the 21st century. The problems it poses are many: the term “war” has formally fallen into disuse and we talk about “peacekeeping”; armies are today the product of cooperation between states and international organizations; private contractors increasingly participate in warlike activities, as the case of the Iraq war demonstrates; and the lines between war and very serious forms of crime (terrorism, organized crime) are increasingly blurred. This volume compiles the contributions presented at XVth International Congress on Social Defence, and tackle the criminal-legal issues raised by these new scenarios. It constitutes an innovative volume, gathering together the work of both academic and military authors, who have drawn on their theoretical and practical experience.
Download or read book The Sources of International Law written by Hugh Thirlway and published by Oxford University Press. This book was released on 2014-02 with total page 262 pages. Available in PDF, EPUB and Kindle. Book excerpt: Because of its unique nature, the sources of international law are not always easy to identify and interpret. This book provides an ideal introduction to these sources for anyone needing to better understand where international law comes from. As well as looking at treaties and custom, the book will look at more modern and controversial sources.
Download or read book Indigenization measures and multinational corporations in Africa written by and published by Martinus Nijhoff Publishers. This book was released on 1982-10-19 with total page 450 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Les fronti res de la r pression Imprudence droit conomique et social pays de l Est written by and published by . This book was released on 1974 with total page 516 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Collection of Essays by Legal Advisers of States Legal Advisers of International Organizations and Practitioners in the Field of International Law written by United Nations. Office of Legal Affairs and published by United Nations Publications. This book was released on 1999 with total page 544 pages. Available in PDF, EPUB and Kindle. Book excerpt: The world has changed radically since 1989, when the General Assembly declared the period from 1990 to 1999 as the United Nations Decade of International Law. During that time, the international community claimed some major achievements as reflected by the adoption of conventions and treaties. This publication presents a collection of essays from legal advisers of States and international organizations, all of whom are among those committed to promoting respect for international law. Their contribution provides a practical perspective on international law, viewed from the standpoint of those involved in its formation, application and administration.
Download or read book Recueil Des Cours Volume 127 1969 II written by Academie De Droit International De La Ha and published by Martinus Nijhoff Publishers. This book was released on 1970-12-01 with total page 528 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book European Tax Law written by Ben Terra and published by Springer. This book was released on 1997-08-27 with total page 400 pages. Available in PDF, EPUB and Kindle. Book excerpt: Although a genuine European tax hardly exists as such, the EC policy of aligning national taxes and tax policies insofar as is necessary for a common market affects taxation and tax law in all Member States. European Tax Law systematically surveys the EC tax rules that arise from this policy and their implications. It provides a detailed discussion of European integration and Community tax harmonisation policy, with practical analysis of all the relevant Community tax rules, in force and pending. The book's clear, straightforward coverage includes: tax measures already taken at the Community level and their legal basis; the current state of positive harmonisation as manifested in EC regulations and directives; the effect of 'negative integration' (such as prohibition of discrimination) that limits Member States' freedom to arrange their own national tax systems; the surprising effect of national habits and couleur locale ; and the consequences of general (non-fiscal) Community law for national tax laws as it emerges in the case law of the European Court of Justice. European Tax Law includes an extensive index and a table of cases for easy access to information. Practitioners, academics, and advanced students of tax law and EC law will value the lucid, ordered, and comprehensive coverage of this resource.
Download or read book OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2022 written by OECD and published by OECD Publishing. This book was released on 2022-01-20 with total page 658 pages. Available in PDF, EPUB and Kindle. Book excerpt: In a global economy where multinational enterprises (MNEs) play a prominent role, governments need to ensure that the taxable profits of MNEs are not artificially shifted out of their jurisdiction and that the tax base reported by MNEs in their country reflects the economic activity undertaken therein. For taxpayers, it is essential to limit the risks of economic double taxation.
