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Author: Georg Kofler
Publisher: IBFD
ISBN: 9087221118
Category : Human rights
Languages : en
Pages : 581
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Book Description
Resumen del editor: "The increasing globalization and the restructuring of the European legal framework by the Treaty of Lisbon are important factors to suggest that the traditional separation of spheres between taxation and human rights should be revisited. This book examines the issues surrounding the impact of the Lisbon Treaty on the guarantee and enforcement of human rights in the area of EU (tax) law and explores the possible development and potential impact of human rights in the field of taxation in this age of global law."
Author: Georg Kofler
Publisher: IBFD
ISBN: 9087221118
Category : Human rights
Languages : en
Pages : 581
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Book Description
Resumen del editor: "The increasing globalization and the restructuring of the European legal framework by the Treaty of Lisbon are important factors to suggest that the traditional separation of spheres between taxation and human rights should be revisited. This book examines the issues surrounding the impact of the Lisbon Treaty on the guarantee and enforcement of human rights in the area of EU (tax) law and explores the possible development and potential impact of human rights in the field of taxation in this age of global law."
Author: Philip Alston
Publisher: Oxford University Press
ISBN: 0190882247
Category : Law
Languages : en
Pages : 609
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Book Description
In Tax, Inequality, and Human Rights, experts in human rights law and in tax law debate the linkages between the two fields and highlight how each can help to tackle rapidly growing inequality in the economic, social, and political realms. Against a backdrop of systemic corporate tax avoidance, widespread use of tax havens, persistent pressures to embrace austerity policies, and growing gaps between the rich and poor, this book encourages readers to understand fiscal policy as human rights policy, and thus as having profound consequences for the well-being of citizens around the world. Prominent scholars and practitioners examine how the foundational principles of tax law and human rights law intersect and diverge; discuss the cross-border nature and human rights impacts of abusive practices like tax avoidance and evasion; question the reluctance of states to bring transparency and accountability to tax policies and practices; highlight the responsibility of private sector actors for shaping and misshaping tax laws; and critically evaluate domestic tax rules through the lens of equality and nondiscrimination. The contributing authors also explore how international human rights obligations should influence the framework for both domestic and international tax reforms. They address what human rights law requires of state tax policies and how tax laws and loopholes affect the enjoyment of human rights by people outside a state's borders. Because tax and human rights both turn on the relationship between the individual and the state, neo-liberalism's erosion of the social contract threatens to undermine them both.
Author: Gerard Meussen
Publisher: Springer
ISBN:
Category : Business & Economics
Languages : en
Pages : 324
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Book Description
Or her tax trial
Author: Spyridon Flogaitis
Publisher: Edward Elgar Publishing
ISBN: 178254612X
Category : Political Science
Languages : en
Pages : 241
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Book Description
The European Court of Human Rights has long been part of the most advanced human rights regime in the world. However, the Court has increasingly drawn criticism, with questions raised about its legitimacy and backlog of cases. This book for the first time brings together the critics of the Court and its proponents to debate these issues. The result is a collection which reflects balanced perspectives on the Court's successes and challenges. Judges, academics and policymakers engage constructively with the Court's criticism, developing novel pathways and strategies for the Court to adopt to increase its legitimacy, to amend procedures to reduce the backlog of applications, to improve dialogue with national authorities and courts, and to ensure compliance by member States. The solutions presented seek to ensure the Court's relevance and impact into the future and to promote the effective protection of human rights across Europe. Containing a dynamic mix of high-profile contributors from across Council of Europe member States, this book will appeal to human rights professionals, European policymakers and politicians, law and politics academics and students as well as human rights NGOs.
Author: João Dácio Rolim
Publisher: Kluwer Law International
ISBN: 9789041158383
Category : EU-skattepolitik
Languages : en
Pages : 0
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Book Description
This in-depth coverage recognizes that tax law does not exist in isolation and reveals how tax law frequently overlaps with competition law, administrative law, environmental law, and constitutional law, and how principles from these areas of practice can affect the adjudication of tax cases. Proportionality and Fair Taxation is an important guide for all involved in tax law. Tax lawyers will find valuable insights that will help with both litigation and counselling whilst practitioners, academics, and policymakers will appreciate how the book reveals the extent to which an informed awareness of proportionality coupled with reasonableness is essential for the fair, consistent, and effective application of tax rules or measures. Order Proportionality and Fair Taxation by Joao Dacio Rolim for an in-depth discussion and practical guidance on the fundamental role of proportionality in tax matters
Author: Martin Hearson
Publisher: Cornell University Press
ISBN: 1501755994
Category : Business & Economics
Languages : en
Pages : 164
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Book Description
In Imposing Standards, Martin Hearson shifts the focus of political rhetoric regarding international tax rules from tax havens and the Global North to the damaging impact of this regime on the Global South. Even when not exploited by tax dodgers, international tax standards place severe limits on the ability of developing countries to tax businesses, denying the Global South access to much-needed revenue. The international rules that allow tax avoidance by multinational corporations have dominated political debate about international tax in the United States and Europe, especially since the global financial crisis of 2007–2008. Hearson asks how developing countries willingly gave up their right to tax foreign companies, charting their assimilation into an OECD-led regime from the days of early independence to the present day. Based on interviews with treaty negotiators, policymakers and lobbyists, as well as observation at intergovernmental meetings, archival research, and fieldwork in Africa and Asia, Imposing Standards shows that capacity constraints and imperfect negotiation strategies in developing countries were exploited by capital-exporting states, shielding multinationals from taxation and depriving nations in the Global South of revenue they both need and deserve. Thanks to generous funding from the Gates Foundation, the ebook editions of this book are available as Open Access volumes from Cornell Open (cornellpress.cornell.edu/cornell-open) and other repositories.
Author: J. G. Merrills
Publisher: Manchester University Press
ISBN: 9780719045608
Category : Law
Languages : en
Pages : 354
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Book Description
The rule of law.
Author: Jesús Ballesteros
Publisher: Springer Science & Business Media
ISBN: 9400740204
Category : Law
Languages : en
Pages : 254
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Book Description
Globalisation turns out to be untenable because it does not guarantee minimum social equity, peace and respect for the environment, and therefore does not guarantee the effective accomplishment of human rights. This book analyzes this issue and raises proposals for a new perspective. The first part describes the soft threats to human rights, derived from the devaluation of the politics and the productive economy with regard to the finance. It entails the concealment of the reality in the shape of exploitation as the tax havens and in the shape of marginalization of the persons with different abilities. The second part include a study of hard threats to human rights and examines two cases of failed states: Afghanistan and Somalia, in which the violence has supplanted the politics and the economy. In view of these situations it is necessary to rethink the force of classic ius gentium and the humanitarian right. The third part presents the European Union as a legal and political space in which conditions of a worthy life are better defended by means of the Primacy of Practical Reason and Social State of Law, and by the requirement of peace as the main rule of international relations.
Author: Ana Salinas de Frias
Publisher: Council of Europe
ISBN: 928717685X
Category : Political Science
Languages : en
Pages : 464
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Book Description
Terrorism has become one of the major threats facing both states and the international community, in particular after the terrorist attacks in the United States, Madrid and London, which revealed a whole new scale and dimension of the phenomenon. An effective response is absolutely necessary; this response, however, cannot undermine democracy, human rights, the rule of law or the supreme values inherent to these principles.There is no universally agreed definition of "terrorism", nor is there an international Jurisdiction before which the perpetrators of terrorist crimes can be brought to account. The European Court of Human Rights is the first international Jurisdiction to deal with such a phenomenon. For many decades and through more than four hundred cases, it has elaborated a clear, integrated and articulated body of case law on responses to terrorism from a human rights and rule of law perspective. Thus, this is a handbook on counter-terrorism with a special focus on due respect for human rights and rule of law.This book compiles the doctrine laid down by the European Court of Human Rights in this field with a view to facilitating the task of adjudicators, legal officers, lawyers, international IGOs, NGOs, policy makers, researchers, victims and all those committed to fighting this scourge. The book presents a careful analysis of this body of case law and the general principles applicable to the fight against terrorism resulting from each particular case. It also includes a compendium of the main cases dealt with by the Strasbourg Court in this field and will prove to be a most useful guiding tool in the sensitive area of counter-terrorism and human rights.
Author: Jan Wouters
Publisher:
ISBN: 9781780681146
Category : Human rights
Languages : en
Pages : 0
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Book Description
This book, the result of a COST conference held in Leuven in April 2012, focuses on the functioning and role of National Human Rights Institutions (NHRIs) in Europe in a comparative European and International perspective. By bringing together contributions from academic and practitioners, the volume offers insights into the opportunities and challenges that accompany the increasing emergence of NHRIs in Europe and their proliferation on the multiple levels of human rights promotion and protection. Accordingly, it aims to inform and further trigger the NHRI debate in Europe.
