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Author: Dennis Weber
Publisher: Kluwer Law International B.V.
ISBN: 9041140697
Category : Law
Languages : en
Pages : 441
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Book Description
The European Commission’s proposed Common Consolidated Corporate Tax Base (CCCTB) is the most ambitious project in the history of direct taxation within the EU. While retaining the right of Member States to set their own corporate tax rate, the proposed system allows for a ‘one-stop shop’ for filing tax returns and consolidating prof its and losses across the EU. In this book – the first to offer guidance to practitioners whose work will be affected by these new developments – 19 prominent representatives of the business community, tax consultancy, academic taxation scholarship and tax administration discuss the proposed system’s rationale, structure and uncertainties, ranging from very technical aspects, to the wording of the proposal, to political considerations. These topics include the following: eligibility; formation of a group; the concept of ‘permanent establishment’; foreign tax credits; ‘dual resident’ companies; consequences of entering and leaving; depreciation of fixed assets; repackaged asset transfers; appeals procedure; disagreements among Member States; subsidiarity and the ‘yellow card procedure’; international aspects and tax treaties; sharing mechanism and transfer pricing; and anti-abuse rules. The discussion raises numerous issues likely to lead to future amendments, and for this reason, along with its practical value in developing an understanding of the proposed system’s specific effects, the book will be welcomed by tax consultants and lawyers worldwide, corporate tax advisers, European tax authorities and tax researchers and academics.
Author: Dennis Weber
Publisher: Kluwer Law International B.V.
ISBN: 9041140697
Category : Law
Languages : en
Pages : 441
Get Book Here
Book Description
The European Commission’s proposed Common Consolidated Corporate Tax Base (CCCTB) is the most ambitious project in the history of direct taxation within the EU. While retaining the right of Member States to set their own corporate tax rate, the proposed system allows for a ‘one-stop shop’ for filing tax returns and consolidating prof its and losses across the EU. In this book – the first to offer guidance to practitioners whose work will be affected by these new developments – 19 prominent representatives of the business community, tax consultancy, academic taxation scholarship and tax administration discuss the proposed system’s rationale, structure and uncertainties, ranging from very technical aspects, to the wording of the proposal, to political considerations. These topics include the following: eligibility; formation of a group; the concept of ‘permanent establishment’; foreign tax credits; ‘dual resident’ companies; consequences of entering and leaving; depreciation of fixed assets; repackaged asset transfers; appeals procedure; disagreements among Member States; subsidiarity and the ‘yellow card procedure’; international aspects and tax treaties; sharing mechanism and transfer pricing; and anti-abuse rules. The discussion raises numerous issues likely to lead to future amendments, and for this reason, along with its practical value in developing an understanding of the proposed system’s specific effects, the book will be welcomed by tax consultants and lawyers worldwide, corporate tax advisers, European tax authorities and tax researchers and academics.
Author: Davor Vidas
Publisher: BRILL
ISBN: 9004398198
Category : Law
Languages : en
Pages : 92
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Book Description
This book contains the final version of the 2018 Report of the International Law Association (ILA) Committee on International Law and Sea Level Rise, as well as the related ILA Resolutions 5/2018 and 6/2018, both as adopted by the ILA at its 78th Biennial Conference, held in Sydney, Australia, 19–24 August 2018. In Part I of the Report, key information about the establishment of the Committee, its mandate and its work so far is presented. Part II of the Report addresses key law of the sea issues through a study of possible impacts of sea level rise and their implications under international law regarding maritime limits lawfully determined by the coastal States, and the agreed or adjudicated maritime boundaries. Part III of the Report addresses international law provisions, principles and frameworks for the protection of persons displaced in the context of sea level rise.
Author: Eirik Bjorge
Publisher: Bloomsbury Publishing
ISBN: 1509918795
Category : Law
Languages : en
Pages : 788
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Book Description
The past two hundred years have seen the transformation of public international law from a rule-based extrusion of diplomacy into a fully-fledged legal system. Landmark Cases in Public International Law examines decisions that have contributed to the development of international law into an integrated whole, whilst also creating specialised sub-systems that stand alone as units of analysis. The significance of these decisions is not taken for granted, with contributors critically interrogating the cases to determine if their reputation as 'landmarks' is deserved. Emphasis is also placed on seeing each case as a diplomatic artefact, highlighting that international law, while unquestionably a legal system, remains reliant on the practice and consent of states as the prime movers of development. The cases selected cover a broad range of subject areas including state immunity, human rights, the environment, trade and investment, international organisations, international courts and tribunals, the laws of war, international crimes, and the interface between international and municipal legal systems. A wide array of international and domestic courts are also considered, from the International Court of Justice to the European Court of Human Rights, World Trade Organization Appellate Body, US Supreme Court and other adjudicative bodies. The result is a three-dimensional picture of international law: what it was, what it is, and what it might yet become.
Author: André Nollkaemper
Publisher:
ISBN: 0198739745
Category : Law
Languages : en
Pages : 769
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Book Description
The Oxford ILDC online database, an online collection of domestic court decisions which apply international law, has been providing scholars with insights for many years. This ILDC Casebook is the perfect companion, introducing key court decisions with brief introductory and connecting texts. An ideal text for practitioners, judged, government officials, as well as for students on international law courses, the ILDC Casebook explains the theories and doctrines underlying the use by domestic courts of international law, and illustrates the key importance of domestic courts in the development of international law.
Author: Shinya Murase
Publisher: Brill Nijhoff
ISBN: 9789004508316
Category :
Languages : en
Pages :
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Book Description
This volume provides a comprehensive examination of epidemics and international law from the perspective of general international law. Featuring thirty-one essays by researchers from around the world and from various areas of expertise, it demonstrates how epidemics shape - and are shaped by - international legal norms across varying domains of international law. This volume is the product of collaborative work conducted between August 2020 and April 2021 as part of the Centre for Studies and Research on Epidemics and International Law.
Author: André Nollkaemper
Publisher: Oxford University Press
ISBN: 0191652822
Category : Law
Languages : en
Pages : 384
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Book Description
This book explores the way domestic courts contribute to the maintenance of theinternational of law by providing judicial control over the exercises of public powers that may conflict with international law. The main focus of the book will be on judicial control of exercise of public powers by states. Key cases that will be reviewed in this book, and that will provide empirical material for the main propositions, include Hamdan, in which the US Supreme Court reviewed detention by the United States of suspected terrorists against the 1949 Geneva Conventions; Adalah, in which the Supreme Court of Israel held that the use of local residents by Israeli soldiers in arresting a wanted terrorist is unlawful under international law, and the Narmada case, in which the Indian Supreme Court reviewed the legality of displacement of people in connection with the building of a dam in the river Narmada under the ILO Indigenous and Tribal Populations Convention 1957 (nr 107). This book explores what it is that international law requires, expects, or aspires that domestic courts do. Against this backdrop it maps patterns of domestic practice in the actual or possible application of international law and determines what such patterns mean for the protection of the international rule of law.
Author: Coalter G. Lathrop
Publisher: BRILL
ISBN: 9004398147
Category : Law
Languages : en
Pages : 185
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Book Description
Baselines under the International Law of the Sea brings together two reports produced by the International Law Association (ILA) Committee on Baselines under the International Law of the Sea between 2008 – 2018. The Sofia Report (2012) is organized around the interpretation of Article 5 of the 1982 United Nations Convention on the Law of the Sea (LOSC) concerning the normal baseline. The Sydney Report (2018) is organized around a common methodology in assessing Articles 7, 8, 10, 13, 14 and 47 of the LOSC concerning straight baselines, closing lines, and straight archipelagic baselines.
Author: Marci Hoffman
Publisher: Martinus Nijhoff Publishers
ISBN: 9004204806
Category : Law
Languages : en
Pages : 413
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Book Description
International and Foreign Legal Research: A Coursebook, second edition by Hoffman and Rumsey, now in a second edition, is designed for classes in foreign and international legal research. Topics covered in the book range from treaty research to chapters on particular subjects of international law. Coverage also includes chapters on researching foreign and comparative law as well as major international organizations, including the UN and the EU.
Author: Hersch Lauterpacht
Publisher: Cambridge University Press
ISBN: 1107609437
Category : Law
Languages : en
Pages : 505
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Book Description
Originally published by Hersch Lauterpacht in 1947, this book presents a detailed study of recognition in international law, examining its crucial significance in relation to statehood, governments and belligerency. The author develops a strong argument for positioning recognition within the context of international law, reacting against the widely accepted conception of it as an area of international politics. Numerous examples of the use of law and conscious adherence to legal principle in the practice of states are used to give weight to this perspective. This paperback re-issue in 2012 includes a newly commissioned Foreword by James Crawford, Whewell Professor of International Law at the University of Cambridge and a Fellow of Jesus College, Cambridge.
Author: Leïla Choukroune
Publisher: Cambridge University Press
ISBN: 1108423884
Category : Law
Languages : en
Pages : 847
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Book Description
An examination of the core principles, landmark disputes, and modern developments in IEL reflecting a global approach.
