Download or read book Being an Independent Regulator written by OECD and published by Org. for Economic Cooperation & Development. This book was released on 2016 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report identifies the critical points where undue influence can be exercised at different moments in the life of a regulator and discusses some of the avenues for developing a culture of independence, including through interactions with stakeholders, staffing and financing.
Download or read book Tax Challenges Arising from Digitalisation Interim Report 2018 written by Collectif and published by OECD. This book was released on 2018-05-29 with total page 260 pages. Available in PDF, EPUB and Kindle. Book excerpt: This interim report of the OECD/G20 Inclusive Framework on BEPS is a follow-up to the work delivered in 2015 under Action 1 of the BEPS Project on addressing the tax challenges of the digital economy. It sets out the Inclusive Framework’s agreed direction of work on digitalisation and the international tax rules through to 2020. It describes how digitalisation is also affecting other areas of the tax system, providing tax authorities with new tools that are translating into improvements in taxpayer services, improving the efficiency of tax collection and detecting tax evasion.
Download or read book Market and Competition Authorities written by Annetje Ottow and published by . This book was released on 2015 with total page 305 pages. Available in PDF, EPUB and Kindle. Book excerpt: Market and competition authorities operate in a complex environment with conflicting stakeholder demands. Balancing the various interests of the authority and stakeholder in an objective and impartial manner is strategic to achieving the goals of the legislation imposed. In a fresh approach examining the actions of an authority when a regulation is applied, Annetje Ottow argues the vital importance of the behavior of authorities, focusing on five fundamental good agency principles: legality, independence, transparency, effectiveness, and responsibility, or, LITER. These principles provide agencies and those reviewing their actions with a framework for agency design and action. Combining theory and practice to provide insight into agencies' organization and behavior, this book outlines and analyses behavioral issues using an ecosystemic method, addressing how independent agencies should be assessed, and which principles should apply. Using cases from the Netherlands and the UK, Ottow examines the key processes of authorities against the LITER principles, and opens the debate on 'how to regulate the agency'.
Download or read book The Making of Economic Policy written by Avinash K. Dixit and published by MIT Press. This book was released on 1998-09-01 with total page 220 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Making of Economic Policy begins by observing that most countries' trade policies are so blatantly contrary to all the prescriptions of the economist that there is no way to understand this discrepancy except by delving into the politics. The same is true for many other dimensions of economic policy. Avinash Dixit looks for an improved understanding of the politics of economic policy-making from a transaction cost perspective. Such costs of planning, implementing, and monitoring an exchange have proved critical to explaining many phenomena in industrial organization. Dixit discusses the variety of similar transaction costs encountered in the political process of making economic policy and how these costs affect the operation of different institutions and policies. Dixit organizes a burgeoning body of research in political economy in this framework. He uses U.S. fiscal policy and the General Agreement on Tariffs and Trade (GATT) as two examples that illustrate the framework, and show how policy often deviates from the economist's ideal of efficiency. The approach reveals, however, that some seemingly inefficient practices are quite creditable attempts to cope with transaction costs such as opportunism and asymmetric information. Copublished with the Center for Economic Studies and the Ifo Institute
Download or read book Permanent Establishment written by Arvid Aage Skaar and published by Kluwer Law International B.V.. This book was released on 2020-06-19 with total page 999 pages. Available in PDF, EPUB and Kindle. Book excerpt: A new edition of the preeminent work on the permanent establishment (PE) is a major event in tax law scholarship. Taking into account changes in judicial and administrative practice as well as the Organisation for Economic Co-operation and Development’s (OECD’s) and the United Nation’s (UN’s) work in the three decades since the first edition, the present study brings the analysis up to date with the current internationally accepted interpretation of PE. The analysis is based on more than 720 cases from more than 20 countries, in addition to the OECD and UN model treaties and more than 630 books, articles, and official documents. The increased significance of the digital economy has rendered the traditional concept of PE inadequate for the allocation of taxing jurisdiction over the modern, mobile or digital international business. The author’s in-depth analysis explains the legal elements of the PE principle with attention to their continuing benefit and their shortcomings: criteria defining a PE- place of business, location, right of use, duration, business connection, business activity, ordinary course of business; evidence of a right of use to a place of business; business activities included in the PE concept of the tax treaties; identification of projects offshore and onshore; UN model treaty deviations from the OECD agency clause; distinction between jurisdictions with significant natural resources and countries possessing the capital, technology and know-how necessary to explore and exploit these resources; and how policies in each country may erode the PE concept. The book provides many synopses of court decisions and administrative rulings upon which the analysis is based. In addition to cases previously published in law reports and other publications, a number of unpublished decisions are included. A key word index makes it easy to find what is needed in any particular matter. The PE principle, in one version or another, is used in several thousand tax treaties in force today. This updated comprehensive study reveals the obligations imposed through the use of PE in tax treaties and will continue to be of immeasurable value to tax practitioners and scholars worldwide. In addition, the discussion of whether the notion of PE is an appropriate criterion for taxing jurisdiction in international fiscal law today provides authoritative and insightful food for thought.
Download or read book International Humanitarian Law and Human Rights Law written by Roberta Arnold and published by BRILL. This book was released on 2008-07-31 with total page 608 pages. Available in PDF, EPUB and Kindle. Book excerpt: The book addresses the current issue of the applicability and application of international human rights law and international humanitarian law in times of armed conflict. Scholars chronologically argued that only international humanitarian law was applicable, that both legal regimes were applicable, and eventually that international humanitarian law was the lex specialis of human rights law. The most recent trend is to state that international humanitarian law and human rights law are merging into a single set of rules, a proposition that is the focus of the investigations carried out in this book. The book examines general issues relating to applicability and the implementation of the two legal regimes as well as provides case studies focusing on specific rights or persons. [The cover of this publication displays a patchwork symbolizing the merger between international humanitarian law and human rights. Neither the publisher nor the editors intended the design to reproduce the protected Red Cross emblem. Any resemblance to the Red Cross emblem is purely coincidental]
Download or read book Regulation in Practice written by Martino Maggetti and published by . This book was released on 2012 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book develops and applies an inventive theoretical approach, which combines different levels of analysis and activates a wide range of methods, to the comparative study of an important point that had been neglected so far, namely the real (or "de facto") independence of regulatory agencies. The first part of the book examines the organizational and institutional factors shaping de facto independence of regulatory agencies in Western Europe. Second, the role of independent regulatory agencies in the policy-making process is investigated, using de facto independence as an explanatory variable. The third part is devoted to the relations between regulatory agencies and the news media. In the conclusive discussion, the author also tackles a set of normative questions, which relates to the virtues and perils of independence.
Download or read book Refuge from Inhumanity War Refugees and International Humanitarian Law written by David Cantor and published by Martinus Nijhoff Publishers. This book was released on 2014-07-10 with total page 512 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book contributes to a long-standing but ever topical debate about whether persons fleeing war to seek asylum in another country – ‘war refugees’ – are protected by international law. It seeks to add to this debate by bringing together a detailed set of analyses examining the extent to which the application of international humanitarian law (IHL) may usefully advance the legal protection of such persons. This generates a range of questions about the respective protection frameworks established under international refugee law and IHL and, specifically, the potential for interaction between them. As the first collection to deal with the subject, the eighteen chapters that make up this unique volume supply a range of perspectives on how the relationship between these two separate fields of law may be articulated and whether IHL may contribute to providing refuge from the inhumanity of war.
Download or read book Refugees from Armed Conflict written by Vanessa Holzer and published by . This book was released on 2015-08-31 with total page 300 pages. Available in PDF, EPUB and Kindle. Book excerpt: Armed conflicts are a major cause of forced displacement, but people displaced by conflict are often not recognized as refugees under the 1951 Convention Relating to the Status of Refugees. They are frequently considered as having fled from generalized violence rather than from persecution. This book determines the international meaning of the refugee definition in Article 1A(2) of the Convention as regards refugee protection claims related to situations of armed conflict in the country of origin. Although the human rights based interpretation of the refugee definition is widely accepted, the interpretation and application of the Convention as regards claims to refugee status that relate to armed conflict is often marred with difficulties. Moreover, contexts of armed conflict pose the question of whether and to what extent the refugee definition should be interpreted in light of international humanitarian law. This book identifies the potential and limits of this interpretative approach. Starting from the history of international refugee law, the book situates the 1951 Convention within the international legal framework for the protection of the individual in armed conflict. It examines the refugee definition in light of human rights, international humanitarian law, and international criminal law, focusing on the elements of the refugee definition that most benefit from this interpretative approach: persecution and the requirement that the refugee claimant's predicament must be causally linked to the race, religion, nationality, and/or membership of a particular social group or political opinion. (Series: International Law - Vol. 15) [Subject: International Law, Humanitarian Law, Human Rights Law, Criminal Law]
Download or read book In Flight from Conflict and Violence written by Volker Türk and published by Cambridge University Press. This book was released on 2017-01-20 with total page 563 pages. Available in PDF, EPUB and Kindle. Book excerpt: The impact of violence and conflict on refugee status determination and international protection is a key developing field. Given the contemporary dynamics of armed conflict, how to interpret and apply the refugee definitions at global and regional levels is increasingly relevant to governmental policy-makers, decision-makers, legal practitioners, academics and students. This book will provide a comprehensive analysis of the global and regional refugee instruments as they apply to claimants in flight from situations of armed violence and conflict, exploring their interrelationship and how they are interpreted and applied (or should be applied). As part of a broader United Nations High Commissioner for Refugees project to develop guidelines on the interpretation and application of international refugee law instruments to claimants fleeing armed conflict and other situations of violence, it includes contributions from leading scholars and practitioners in this field as well as emerging authors with specific expertise.
