Download or read book Tax Treatment of International Civil Servants written by Rutsel Silvestre J. Martha and published by BRILL. This book was released on 2009-11-23 with total page 368 pages. Available in PDF, EPUB and Kindle. Book excerpt: Drawing particularly on the case law of international (administrative) tribunals and on principles of international law and organization, the present study purports to contribute to a better understanding of the matter of taxation of the salary, emoluments and pensions of employees of international organizations.

Download or read book U S Tax Treaties written by United States. Internal Revenue Service and published by . This book was released on 1990 with total page 28 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book U S Tax Guide for Aliens written by United States. Internal Revenue Service and published by . This book was released on 1985 with total page 32 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book International Institutional Law written by Henry G. Schermers and published by BRILL. This book was released on 2011-09-05 with total page 1309 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book offers a comparative analysis of the institutional law of public international organizations, covering issues such as membership, institutional structure, decisions and decision-making, legal status, privileges and immunities. It has been designed to appeal to both academics and practitioners.

Download or read book Legal Advisers in International Organizations written by Jan Wouters and published by Edward Elgar Publishing. This book was released on 2023-05-09 with total page 459 pages. Available in PDF, EPUB and Kindle. Book excerpt: This unique book presents an in-depth analysis of the provision of legal advice at international organizations. It elucidates the dual role of legal advisers as representatives of their organization and as international civil servants acting as protectors and promoters of international law.

Download or read book Elements of International Income Taxation written by Philippe Malherbe and published by Bruylant. This book was released on 2015-05-26 with total page 146 pages. Available in PDF, EPUB and Kindle. Book excerpt: Income taxation is the fuel and vector of the economic policy of many states. This concise book, destined to students, practitioners and policy makers, explains the issues of taxation of transnational income in a world of sovereign states: how to prevent unjust and inefficient double taxation of the same income, by allocating the tax base between source and residence state and properly allowing in the latter for the tax levied in the former? How to prevent abuse by taxpayers or states, furthering tax evasion or avoidance and causing other but equally significant injustices and inefficiencies? Solutions developed over a century of practice are analyzed. That field of the legal art & science is still young and the paradigm for ideal taxation in the global village of the XXIst century is yet to be invented. An appendix includes the juxtalinear texts of the OECD and UN Model Conventions.

Download or read book Klaus Vogel on Double Taxation Conventions written by Ekkehart Reimert and published by Kluwer Law International B.V.. This book was released on 2022-01-18 with total page 3112 pages. Available in PDF, EPUB and Kindle. Book excerpt: Klaus Vogel on Double Taxation Conventions is regarded as the international gold standard on the law of tax treaties. This article-by-article commentary has been completely revised and updated to give you a full and current account of double tax conventions (DTCs). DTCs form the backbone of international taxation, but they raise many interpretational questions. This market leading work will provide you with the answers. Based on the OECD/G20 Multilateral Instrument, the OECD MC and Commentary published in 2017 and the most recent amendments to the UN MC, the book also includes relevant case law and scholarly literature upto and including 2020. Previous editions of the Vogel have been routinely relied on by courts around the world including Australia, Canada, Germany, India, South Africa, the Netherlands and United Kingdom. What’s new in this edition? There have been many important developments in this area since the last edition in 2015. The authors discuss these developments and the effect they will have upon practitioners working in this area. They also provide a wealth of new and revised case law, along with the DTCs of emerging countries. You’ll find: Reports about major features in the DTC practice of many leading jurisdictions, such as: the DTC practice of Austria, Canada, France, Germany, India, the Netherlands, Switzerland, the UK and the US Sections on divergent country practice covering their national models and networks of bilateral DTCs Thorough analysis of the OECD and UN model, as well as the implementation of these models in practice Amendments of bilateral DTCs, textual or in substance, on the basis of the 2017 Anti-BEPS Multilateral Instrument Coverage of a full range of the latest tax treaties around the world, including important treaties between OECD and BRICS countries This new Fifth Edition of Klaus Vogel on Double Taxation Conventions continues to reflect the unchallenged role of the OECD. The OECD MC, accompanied by the official Commentary, guidelines, reports and other recommendations, has sustained its position as the most important legal instrument in the area of DTCs. On occasion, the UN MC and Commentary diverge from the OECD texts. When this happens, the authors deal with the specifics of the UN MC in separate annotations and analyses, explaining and making sure you understand the differences. How this will help you: All the information you need to confidently advise on issues such as the taxation of income, taxation of capital and the elimination of double taxation Know that your advice to clients is based on the most up-to-date and respected information available, from an outstanding team of editors and authors The editors, Professors Ekkehart Reimer and Alexander Rust, have worked with the late Professor Vogel as well as an international team of top experts to completely update and enhance the content. The writing team comprises: Editors: Prof. Dr Ekkehart Reimer, Heidelberg University and Prof. Dr Alexander Rust, WU Vienna. Authors: Johannes Becker, Federal Ministry of Finance, Berlin; Alexander Blank, University of Erlangen-Nuremberg; Katharina Blank, Federal Ministry of Finance, Berlin; Michael Blank, University of Erlangen-Nuremberg, Prof. Dr Luc De Broe, Catholic University of Leuven; Laga; Prof. Dr Axel Cordewener, Catholic University of Leuven and Flick Gocke Schaumburg ; Prof. Dr Ana Paula Dourado, University of Lisbon; Daniela Endres-Reich, University of Erlangen-Nuremberg; Prof. Dr Werner Haslehner, University of Luxembourg; Prof. Dr Roland Ismer, University of Erlangen-Nuremberg; Prof. Dr Eric C. C. M. Kemmeren , Tilburg University; Prof. Dr Georg Kofler, WU Vienna; Sophia Piotrowski, University of Erlangen-Nuremberg; Prof. Dr Ekkehart Reimer, Heidelberg University; Prof. Dr Alexander Rust, WU Vienna; Annika Streicher, WU Vienna; Prof. Dr. Matthias Valta, Duesseldorf University; Jens Wittendorff, Ernst & Young, Copenhagen and University of Aarhus; Kamilla Zembala, Heidelberg University

Download or read book Judicial Interpretation of Tax Treaties written by Carlo Garbarino and published by Edward Elgar Publishing. This book was released on 2016-10-28 with total page 699 pages. Available in PDF, EPUB and Kindle. Book excerpt: Judicial Interpretation of Tax Treaties is a detailed analytical guide to the interpretation of tax treaties at the national level. The book focuses on how domestic courts interpret and apply the OECD Commentary to OECD Model Tax Convention on Income and on Capital. Adopting a global perspective, the book gives a systematic presentation of the main interpretive proposals put forward by the OECD Commentary, and analyses selected cases decided in domestic tax systems in order to assess whether and how such solutions are adopted through national judicial process, and indeed which of these are of most practical value. The book operates on two levels: firstly it sets out a clear and comprehensive framework of tax treaty law, which will be an important tool for any tax practitioner. Secondly, the book provides crucial guidance on issues of tax treaty law as applied at domestic level, such as investment or business income, dispute resolution and administrative cooperation.

Download or read book The Financial Obligation in International Law written by Rutsel Silvestre J. Martha and published by Oxford University Press (UK). This book was released on 2015 with total page 657 pages. Available in PDF, EPUB and Kindle. Book excerpt: This is the first volume to comprehensively and systematically study, describe, and theorize the financial obligations created and governed by public international law. Legal globalization has given rise to a number of financial issues in international law in areas as diverse as development financing, investment protection, compensation of human rights victims, and sovereign debt crises. The claims resulting from the proliferation of financial activity are not limited to those primarily involving financial obligations (e.g. loans and grants) but include secondary obligations resulting from the law on international responsibility. Among the many instances of financial obligation covered in this study, the reader will find inter-State financial transactions, inter-State sale of goods, transnational services such as telecommunications and post, the financial operations of multilateral institutions, loans, grants and guarantees provided by the various international financial institutions, certain financial relations between non-State actors (including natural persons) and States, intergovernmental organizations or other international legal actors, and government loans to international organizations. Rich in historical detail and systematic in its coverage of contemporary law, this book will be valued by all practitioners and scholars with an interest in the nature of international financial obligations.

Download or read book The International Civil Service written by Alexandre Tavadian and published by BRILL. This book was released on 2024-09-05 with total page 313 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book explores the independence of international civil servants across various intergovernmental institutions. With rich historical insights and in-depth analysis, Tavadian uncovers the complex evolution of this independence, from its early days to contemporary challenges and practices. Drawing on his vast experience and meticulous research, he critically assesses the essential role of international civil service independence in ensuring effective international cooperation and proposes concrete solutions for strengthening it. An indispensable resource for scholars, policymakers, and legal practitioners, it sheds light on the nuanced dynamics that underpin the operation and integrity of international organizations.

Download or read book The Conventions on the Privileges and Immunities of the United Nations and its Specialized Agencies written by August Reinisch and published by Oxford University Press. This book was released on 2016-03-24 with total page 1293 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Convention on the Privileges and Immunities of the United Nations and the Convention on the Privileges and Immunities of the Specialized Agencies entered into force more than 60 years ago. This Commentary offers for the first time a comprehensive discussion covering both Conventions in their entirety, providing an overview of academic writings and jurisprudence for a legal field of particular practical relevance and gives both the academic researcher as well as the practitioner a unique source to understand the complexity of legal issues that the UN, its Specialized Agencies, their officials, Member States' representatives, and experts face in today's world.

Download or read book The Privileges and Immunities of International Organizations in Domestic Courts written by August Reinisch and published by Oxford University Press, USA. This book was released on 2013-09-12 with total page 395 pages. Available in PDF, EPUB and Kindle. Book excerpt: National courts may refer to the decisions of foreign or international courts in their judgments. This book presents an empirical study of this transnational judicial dialogue through a detailed analysis of domestic case law on the privileges and immunities of international organizations.

Download or read book The Statute of the International Court of Justice written by Andreas Zimmermann and published by OUP Oxford. This book was released on 2012-10-11 with total page 1798 pages. Available in PDF, EPUB and Kindle. Book excerpt: The International Court of Justice is the principal judicial organ of the United Nations and plays a central role in both the peaceful settlement of international disputes and the development of international law. This comprehensive Commentary on the Statute of the International Court of Justice, now in its second edition, analyses in detail not only the Statute of the Court itself but also the related provisions of the United Nations Charter as well as the relevant provisions of the Court's Rules of Procedure. Five years after the first edition was published, the second edition of the Commentary embraces current events before the International Court of Justice as well as before other courts and tribunals relevant for the interpretation and application of its Statute. The Commentary provides a comprehensive overview and analysis of all legal questions and issues the Court has had to address in the past and will have to address in the future. It illuminates the central issues of procedure and substance that the Court and counsel appearing before it face in their day-to-day work. In addition to commentary covering all of the articles of the Statute of the ICJ, plus the relevant articles of the Charter of the United Nations, the book includes three scene-setting chapters: Historical Introduction, General Principles of Procedural Law, and Discontinuation and Withdrawal. The second edition of the Commentary adds two important and instructive chapters on Counter-Claims and Evidentiary Issues. The combination of expert editors and commentators, and their assessment of new developments in the important work of the ICJ, make this a landmark publication in the field of international law.

Download or read book The Legal Foundations of INTERPOL written by Rutsel Silvestre J Martha and published by Bloomsbury Publishing. This book was released on 2010-07-23 with total page 280 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book is a study of the legal aspects of the birth and development of an international organisation, using the example of INTERPOL as a detailed case study. It is not a constitutional manual for INTERPOL, but an organisational study, and does not seek to be exhaustive in terms of its description of INTERPOL's operations. Its main focus is the examination of the question whether an international organisation, in this case INTERPOL, can be created without a solemn and formally celebrated treaty. At the same time the book sets out the legal foundations for extra-judicial international police enforcement cooperation and explains the creation, structure and operation of INTERPOL, the organisation that promotes that cooperation. For practitioners who, for whatever reason, have to deal with INTERPOL, it provides a much-needed explanation of the legal foundations of the Organisation, its legal status and some basic guidance on its operations. It also includes information relevant for lawyers litigating issues with INTERPOL about how their clients can challenge the way the Organisation has processed information concerning them, or has alerted police forces worldwide about them. The work is to be welcomed not only because of its thorough research and main conclusions, but primarily because it submits known facts about INTERPOL to a rigorous legal analysis from the perspective of public international law…The practical, as well as theoretical importance of the study needs to be underlined. The study provides practitioners who for whatever reason have to deal with INTERPOL, with the much needed explanation about the legal foundation of the Organisation, its legal status and some basic guidance on its operations. Foreword by Ronald K Noble, Secretary General of INTERPOL, July 2009

Download or read book Tax Rules in Non tax Agreements written by Michael Lang and published by IBFD. This book was released on 2012 with total page 961 pages. Available in PDF, EPUB and Kindle. Book excerpt: Tax rules in non-tax agreements is a topic of great relevance in practice. Yet, up to now, this area of tax law has been generally neglected by researchers. The aim of this book is to close this gap in tax law research and to analyse the provisions of international agreements and similar legal instruments under international law which provide for a special domestic law tax treatment for specific individuals and international organizations. Twenty-four national reports from countries across the globe have been compiled and are published in this volume. Seventy experts, including the authors of the national reports, convened for a joint conference on "Tax Rules in Non-Tax Agreements" in Rust (Austria) from 7-9 July 2011. The national reports focus on the interaction of tax rules in non-tax agreements with the corresponding tax treaty rules. Moreover, possible matters of dispute regarding the justification of these tax rules within the legal and political frameworks of the different states are given much attention. The objective of this book is to show the relevance of tax rules in non-tax agreements, to highlight problematic issues and to encourage future research in this important field of tax law

Download or read book International Economic Organizations and Law written by Asif H. Qureshi and published by Kluwer Law International B.V.. This book was released on 2012-04-10 with total page 512 pages. Available in PDF, EPUB and Kindle. Book excerpt: There can be little doubt that a group of prominent and influential organizations lie at the heart of international economic law (IEL). These include the Bretton Woods institutions, regional development banks and economic organizations, and various specialized global institutions primarily active in norm generation. This volume possesses the unique distinction of presenting the perspectives – both institutional and personal – of legal counsels in some key international economic organizations regarding their work and the role of law within the framework of their organizations, with particular attention to the conditions within which they can optimally contribute to the development of IEL. This last consideration is emphasized in three ‘external’ academic perspectives that focus mainly on what the role of counsels in international economic organizations ought to be. Each first-hand perspective focuses on counsel’s involvement in such aspects of IEL as the following: providing internal advice on the law of the organization; assisting members with respect to domestic institutions and law in the economic sphere; to what extent (if any) legal counsels are normally involved in policy making for issues that are not strictly of a legal nature; intellectual contributions both to the development of international law and the dissemination and exchange of legal knowledge among various stakeholders; ethical challenges and response to possible conflicts of interests; generation of soft law economic instruments; legal issues on replenishment of resources for development funding; setting of internationally recognized standards or best practices for commercial and financial legislation; informal networks of lawyers and lawyer functions which cut across institutional and territorial boundaries; and negotiation and management of free trade agreements from a legal perspective.

Download or read book The Development and Effectiveness of International Administrative Law written by Olufemi Elias and published by Martinus Nijhoff Publishers. This book was released on 2012-07-25 with total page 447 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book contains essays addressing issues including: the role of international administrative law in the governance of international organizations, the contribution of international administrative tribunals, and problems of effectiveness and legitimacy in the design and operation of the institutions of international administrative law.