Download or read book Non discrimination in Tax Treaty Law and World Trade Law written by Kasper Dziurdź and published by Kluwer Law International B.V.. This book was released on 2019-07-23 with total page 706 pages. Available in PDF, EPUB and Kindle. Book excerpt: Non-discrimination is a central obligation under both tax treaty and trade law. However, in seeking to strike a balance between national and international interests, its application differs in the two areas of practice. This deeply researched and authoritative work, which explains the policy issues and how non-discrimination analysis works, provides a comprehensive review of non-discrimination rules in WTO and tax treaty law, combining a critical commentary on case law with proposals for an innovative concept for solving cases of discrimination in tax treaty law. Among the practical issues affecting non-discrimination examined in detail are the following: implications that can be drawn from the concepts of non-discrimination under WTO law and Article 24 of the OECD Model; direct and indirect discrimination and analysis of comparability in WTO law and tax treaty law; the MFN and NT rules under the GATT and GATS; the meaning of ‘likeness’ and ‘less favourable treatment’; claiming non-discriminatory tax treatment before tax administrations and courts under a tax treaty; justification of measures against harmful tax competition, low taxation and hybrid mismatch arrangements; thin capitalisation rules, progressive tax rates, foreign losses, group taxation and relief from juridical and economic double taxation under Article 24 of the OECD Model; and integrating a justification defence into any stage of a non-discrimination analysis. The author establishes to what extent formal, substantive and subjective approaches may be applied in a non-discrimination analysis, providing the reasons for the approaches taken. A two-step comparability procedure is applied to selected cases of potential tax discrimination, demonstrating how policy arguments can be addressed under Article 24 of the OECD Model. Drawing on over a half-century of case law in both areas of practice, this comprehensive study of the non-discrimination rules under WTO law and international tax law will be invaluable in systematically solving cases of tax discrimination under Article 24 of the OECD Model and putting forward arguments at any stage of a WTO analysis. Policymakers will benefit from the author’s clear explanation of how national law should comply with international obligations. Also, taxpayers’ advisers will proceed confidently in claims of tax treaty discrimination, and academics will discover an incomparable overview and analysis of anti-discrimination rules in international trade law and double taxation conventions.
Download or read book European Union Non Discrimination Law and Intersectionality written by Prof Dr Dagmar Schiek and published by Ashgate Publishing, Ltd.. This book was released on 2013-02-28 with total page 656 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book contributes to a critical reflection of current legislative and jurisprudential developments in Non-Discrimination Law, focusing on the European Union. The book is focused on intersectionality between gender, race and disability and the question of whether, and to what extent, this intersection can be adequately addressed in (EU) law. The discussion rests on two basic assumptions. First, the multiplication of 'discrimination grounds' in EU law and other legal regimes should not result in a dilution of the demands of equality law. Accordingly, the book focuses on the three key grounds - race, gender and disability. These constitute nodes around which other discrimination grounds can be grouped. Second, any multi-ground non-discrimination law framework needs to engage with the question of discrimination on several grounds. This book provides a critical evaluation of some of the problems presented by such intersectionality and an opportunity to explore the issues in depth. This collection offers some new proposals relating to the regrouping of identity categories and to the general approach to socio-legal research in the field. It also contains a comparative section, which expands on practical experiences with intersectionality and law, and a section dedicated to juridical responses to intersectionality. The book will be a valuable resource for researchers, academics and those working in the area of EU non-discrimination law and policy.
Download or read book European Non discrimination Law written by Sarah Haverkort-Speekenbrink and published by . This book was released on 2012 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: In Europe, contemporary multicultural issues raise the question as to whether the overlap between the non-discrimination regimes of the European Union and the Council of Europe in the field of public employment may lead to conflicting case law. Would the Court of Justice of the European Union (ECJ) and the European Court of Human Rights (ECtHR) address potential sex, race, and religious discrimination in a similar manner or would these courts take a different approach? This study consists of three parts. First, an analysis is presented of the EU non-discrimination Directives 2006/54, 2000/43, and 2000/78, and the ECJ's assessment in cases of alleged sex, race, and religious discrimination in the public workplace. This is followed by an examination of the non-discrimination provisions of the European Convention on Human Rights (ECHR) and the right to freedom of religion. Further, the ECtHR's assessment in cases involving potential discrimination in the public workplace based on sex, race, and religion are examined. In the final section, a comparison is made between the provisions and the assessment of the ECJ and the ECtHR. Besides a look at European legislation, case law, and academic literature, this research also uses a legal case study to explore the similarities and differences between the non-discrimination regimes. Accordingly, the theory is again discussed, but now in light of a much debated issue in Europe: the wearing of the Islamic headscarf in public employment. The result of the study is a detailed explanation of the relevant similarities and differences between the approaches of the two courts to claims of discrimination. (Series: School of Human Rights Research - Vol. 59)
Download or read book Equality and Non Discrimination under International Law written by Stephanie Farrior and published by Routledge. This book was released on 2017-07-05 with total page 1003 pages. Available in PDF, EPUB and Kindle. Book excerpt: The principles of equality and non-discrimination lie at the heart of international human rights law. They are the only human rights explicitly included in the UN Charter and they appear at the beginning of virtually every major human rights instrument. This volume contains selected works by leading authors on the subject of equality and non-discrimination under international law. The selections are grouped into four sections. The first presents essays that explore theoretical concepts of equality and non-discrimination. The next addresses the development of international legal standards on the subject. The third presents articles analyzing how those standards have been interpreted and applied by UN and regional human rights bodies, and the last contains works on what measures besides legal action States are to take to in order to achieve equality and non-discrimination.
Download or read book The Law and Policy of the World Trade Organization written by Peter Van den Bossche and published by Cambridge University Press. This book was released on 2005-06-10 with total page 784 pages. Available in PDF, EPUB and Kindle. Book excerpt: This is primarily a textbook for graduate and upper-level undergraduate students of law. However, practising lawyers and policy-makers who are looking for an introduction to WTO law will also find it invaluable. The book covers both the institutional and substantive law of the WTO. While the treatment of the law is often quite detailed, the main aim of this textbook is to make clear the basic principles and underlying logic of WTO law and the world trading system. Each section contains questions and assignments, to allow students to assess their understanding and develop useful practical skills. At the end of each chapter there is a helpful summary, as well as an exercise on specific, true-to-life international trade problems.
Download or read book Equality and Non Discrimination in the EU written by Giovanni Zaccaroni and published by Edward Elgar Publishing. This book was released on 2021-02-26 with total page 232 pages. Available in PDF, EPUB and Kindle. Book excerpt: Discussing the fundamental role played by equality and non-discrimination in the EU legal order, this insightful book explores the positive and negative elements that have contributed to the consolidation of the process of EU legal integration. It provides an in-depth analysis of the three key dimensions of equality in the EU: equality as a value, equality as a principle and equality as a right.
Download or read book Section 1557 of the Affordable Care Act written by American Dental Association and published by American Dental Association. This book was released on 2017-05-24 with total page 60 pages. Available in PDF, EPUB and Kindle. Book excerpt: Section 1557 is the nondiscrimination provision of the Affordable Care Act (ACA). This brief guide explains Section 1557 in more detail and what your practice needs to do to meet the requirements of this federal law. Includes sample notices of nondiscrimination, as well as taglines translated for the top 15 languages by state.
Download or read book Ending Discrimination Against People with Mental and Substance Use Disorders written by National Academies of Sciences, Engineering, and Medicine and published by National Academies Press. This book was released on 2016-09-03 with total page 171 pages. Available in PDF, EPUB and Kindle. Book excerpt: Estimates indicate that as many as 1 in 4 Americans will experience a mental health problem or will misuse alcohol or drugs in their lifetimes. These disorders are among the most highly stigmatized health conditions in the United States, and they remain barriers to full participation in society in areas as basic as education, housing, and employment. Improving the lives of people with mental health and substance abuse disorders has been a priority in the United States for more than 50 years. The Community Mental Health Act of 1963 is considered a major turning point in America's efforts to improve behavioral healthcare. It ushered in an era of optimism and hope and laid the groundwork for the consumer movement and new models of recovery. The consumer movement gave voice to people with mental and substance use disorders and brought their perspectives and experience into national discussions about mental health. However over the same 50-year period, positive change in American public attitudes and beliefs about mental and substance use disorders has lagged behind these advances. Stigma is a complex social phenomenon based on a relationship between an attribute and a stereotype that assigns undesirable labels, qualities, and behaviors to a person with that attribute. Labeled individuals are then socially devalued, which leads to inequality and discrimination. This report contributes to national efforts to understand and change attitudes, beliefs and behaviors that can lead to stigma and discrimination. Changing stigma in a lasting way will require coordinated efforts, which are based on the best possible evidence, supported at the national level with multiyear funding, and planned and implemented by an effective coalition of representative stakeholders. Ending Discrimination Against People with Mental and Substance Use Disorders: The Evidence for Stigma Change explores stigma and discrimination faced by individuals with mental or substance use disorders and recommends effective strategies for reducing stigma and encouraging people to seek treatment and other supportive services. It offers a set of conclusions and recommendations about successful stigma change strategies and the research needed to inform and evaluate these efforts in the United States.
Download or read book Equality and Non Discrimination under International Law written by Stephanie Farrior and published by Routledge. This book was released on 2017-07-05 with total page 619 pages. Available in PDF, EPUB and Kindle. Book excerpt: The principles of equality and non-discrimination lie at the heart of international human rights law. They are the only human rights explicitly included in the UN Charter and they appear at the beginning of virtually every major human rights instrument. This volume contains selected works by leading authors on the subject of equality and non-discrimination under international law. The selections are grouped into four sections. The first presents essays that explore theoretical concepts of equality and non-discrimination. The next addresses the development of international legal standards on the subject. The third presents articles analyzing how those standards have been interpreted and applied by UN and regional human rights bodies, and the last contains works on what measures besides legal action States are to take to in order to achieve equality and non-discrimination.
Download or read book Non discrimination in the World Trade Organization written by William J. Davey and published by Martinus Nijhoff Publishers. This book was released on 2012-07-04 with total page 361 pages. Available in PDF, EPUB and Kindle. Book excerpt: International trade is conducted mainly under the rules of the World Trade Organization. Its non-discrimination rules are of fundamental importance. In essence, they require WTO members not to discriminate amongst products of other WTO members in trade matters (the mostfavoured- nation rule) and, subject to permitted market-access limitations, not to discriminate against products of other WTO members in favour of domestic products (the national treatment rule). The interpretation of these rules is quite difficult. Their reach is potentially so broad that it has been felt that they should be limited by a number of exceptions, some of which also present interpretative difficulties. Indeed, one of the principal conundrums faced by WTO dispute settlement is how to strike the appropriate balance between the rules and exceptions. Davey explores the background and justification for the non-discrimination rules and examines how the rules and the exceptions have been interpreted in WTO dispute settlement. He gives considerable attention to whether the exceptions give sufficient discretion to WTO members to pursue their legitimate non-trade policy goals.
Download or read book Tools of Justice written by Kalpana Kannabiran and published by Routledge. This book was released on 2013-02-01 with total page 521 pages. Available in PDF, EPUB and Kindle. Book excerpt: In the years since independence, the Indian subcontinent has witnessed an alarming rise in violence against marginalized communities, with an increasing number of groups pushed to the margins of the democratic order. Against this background of violence, injustice and the abuse of rights, this book explores the critical, ‘insurgent’ possibilities of constitutionalism as a means of revitalising the concepts of non-discrimination and liberty, and of reimagining democratic citizenship. The book argues that the breaking down of discrimination in constitutional interpretation and the narrowing of the field of liberty in law deepen discriminatory ideologies and practices. Instead, it offers an intersectional approach to jurisprudence as a means of enabling the law to address the problem of discrimination along multiple, intersecting axes. The argument is developed in the context of the various grounds of discrimination mentioned in the constitution — caste, tribe, religious minorities, women, sexual minorities, and disability. The study draws on a rich body of materials, including official reports, case law and historical records, and uses insights from social theory, anthropology, literary and historical studies and constitutional jurisprudence to offer a new reading of non-discrimination. This book will be useful to those interested in law, sociology, gender studies, politics, constitutionalism, disability studies, human rights, social exclusion, etc.
Download or read book Non discrimination and Equality in India written by Vidhu Verma and published by Routledge. This book was released on 2011-11-17 with total page 339 pages. Available in PDF, EPUB and Kindle. Book excerpt: Social Justice is a concept familiar to most Indians but one whose meaning is not always understood as it signifies a variety of government strategies designed to enhance opportunities for underprivileged groups. By tracing the trajectory of social justice from the colonial period to the present, this book examines how it informs ideas, practices and debates on discrimination and disadvantage today. After outlining the historical context for reservations for scheduled castes and scheduled tribes that began under British colonial rule, the book examines the legal and moral strands of demands raised by newer groups since 1990. In addition the book shows how the development of quota policies has been significantly influenced by the nature and operation of democracy in India. It describes the recent proliferation of quota demands for reservations in higher education, private sector and for women and religious minorities in legislative assemblies. The book goes on to argue that while proliferation of demands address unequal incidence of poverty, deprivation and inequalities across social groups and communities, care has to be taken to ensure that existing justifications for quotas for discriminated groups due to caste hierarchies are not undermined. Providing a rich historical background to the subject, the book is a useful contribution to the study on the evolution of multiple conceptions of social justice in contemporary India.
Download or read book Diplomatic Law written by Eileen Denza and published by Oxford University Press. This book was released on 2016 with total page 472 pages. Available in PDF, EPUB and Kindle. Book excerpt: The 1961 Vienna Convention on Diplomatic Relations has for over 50 years been central to diplomacy and applied to all forms of relations among sovereign States. Participation is almost universal. The rules giving special protection to ambassadors are the oldest established in international law and the Convention is respected almost everywhere. But understanding it as a living instrument requires knowledge of its background in customary international law, of the negotiating history which clarifies many of its terms and the subsequent practice of states and decisions of national courts which have resolved other ambiguities. Diplomatic Law provides this in-depth Commentary. The book is an essential guide to changing methods of modern diplomacy and shows how challenges to its regime of special protection for embassies and diplomats have been met and resolved. It is used by ministries of foreign affairs and cited by domestic courts world-wide. The book analyzes the reasons for the widespread observance of the Convention rules and why in the special case of communications - where there is flagrant violation of their special status - these reasons do not apply. It describes how abuse has been controlled and how the immunities in the Convention have survived onslaught by those claiming that they should give way to conflicting entitlements to access to justice and the desire to punish violators of human rights. It describes how the duty of diplomats not to interfere in the internal affairs of the host State is being narrowed in the face of the communal international responsibility to monitor and uphold human rights.
Download or read book Non discrimination and Equality in the View of the UN Human Rights Treaty Bodies written by Wouter Vandenhole and published by Intersentia nv. This book was released on 2005 with total page 308 pages. Available in PDF, EPUB and Kindle. Book excerpt: As part of a larger research project on harmonisation and convergence among UN human rights treaty bodies, scrutinises convergence and divergence, communality, and related issues. Focuses on five Committees: The Convention on the Elimination of All Forms of Racial Discrimination (CERD), the Human Rights Committee (HRC), the International Covenant on Economics, Social and Cultural Rights (CESCR), the Convention on the Elimination of All forms of Discrimination Against Women (CEDAW), and the Convention on the Rights of the Child (CRC).
Download or read book Striking a Balance written by Sandra Coliver and published by Article 19. This book was released on 1992 with total page 440 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Algorithms of Oppression written by Safiya Umoja Noble and published by NYU Press. This book was released on 2018-02-20 with total page 245 pages. Available in PDF, EPUB and Kindle. Book excerpt: Acknowledgments -- Introduction: the power of algorithms -- A society, searching -- Searching for Black girls -- Searching for people and communities -- Searching for protections from search engines -- The future of knowledge in the public -- The future of information culture -- Conclusion: algorithms of oppression -- Epilogue -- Notes -- Bibliography -- Index -- About the author
Download or read book Non Discrimination Law Comparative Perspectives written by Rodrigues and published by Martinus Nijhoff Publishers. This book was released on 2023-09-20 with total page 465 pages. Available in PDF, EPUB and Kindle. Book excerpt: This collection, which stems from the International Conference on Comparative Non-Discrimination Law held at Utrecht, The Netherlands, in June 1998, covers both the general aspects of equality and non-discrimination law (Part I), as well as the specific grounds for discrimination, adverse impact or indirect discrimination, and affirmative action (Part II). Part III discusses diverse aspects of the enforcement of non-discrimination law; Part IV contains conclusions and an agenda for change. This book is unique in that it both provides a comparative view of anti-discrimination law in theory and practice, and looks at a wide range of grounds for discrimination, such as gender, race, religion and health. Its comparative and international approach renders this publication not only of interest to civil rights lawyers, but to all those engaged in human rights and comparative law.
