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Author: María Luisa Arcos Vieira
Publisher: Aranzadi
ISBN: 9788497679558
Category : Law
Languages : es
Pages : 264
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Book Description
La obra analiza en profundidad el grado de aceptación de las modernas doctrinas en torno a la diferenciación entre causalidad e imputación objetiva en la jurisprudencia civil más reciente sobre responsabilidad extracontractual. El estudio riguroso de las numerosas sentencias de los últimos cinco años pone de manifiesto los problemas que los órganos judiciales del orden civil, y en particular la sala primera del TS, encuentran en la incorporación de las ya no tan novedosas teorías sobre la causalidad, y en su aplicación para la resolución de los complejas cuestiones que presenta ese elemento fundamental de la responsabilidad civil extracontractual. En este trabajo se dedica una especial atención a la responsabilidad por omisión, de la que resultan las particularidades que esta especial modalidad de responsabilidad implica precisamente en el ámbito de la relación de causalidad, y que apenas ha sido abordada hasta el momento por la doctrina especializada española.
Author: María Luisa Arcos Vieira
Publisher: Aranzadi
ISBN: 9788497679558
Category : Law
Languages : es
Pages : 264
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Book Description
La obra analiza en profundidad el grado de aceptación de las modernas doctrinas en torno a la diferenciación entre causalidad e imputación objetiva en la jurisprudencia civil más reciente sobre responsabilidad extracontractual. El estudio riguroso de las numerosas sentencias de los últimos cinco años pone de manifiesto los problemas que los órganos judiciales del orden civil, y en particular la sala primera del TS, encuentran en la incorporación de las ya no tan novedosas teorías sobre la causalidad, y en su aplicación para la resolución de los complejas cuestiones que presenta ese elemento fundamental de la responsabilidad civil extracontractual. En este trabajo se dedica una especial atención a la responsabilidad por omisión, de la que resultan las particularidades que esta especial modalidad de responsabilidad implica precisamente en el ámbito de la relación de causalidad, y que apenas ha sido abordada hasta el momento por la doctrina especializada española.
Author: Melchiori, Franco Andrés
Publisher: J.M Bosch
ISBN: 8412175107
Category : Law
Languages : es
Pages : 162
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Book Description
Ante la existencia de un daño injusto, uno de los presupuestos de responsabilidad civil que más dificultades genera para los operadores jurídicos es el de la causalidad. La complejidad del fenómeno causal ha llevado a los juristas a elaborar diversas teorías para dar respuestas a la sociedad. La diversidad de teorías y posturas, así como de conflictos, cada vez más crecientes, que presenta la realidad, son la antesala a una jurisprudencia inconstante. Los tribunales, en su intención de impartir justicia, mutan de un criterio a otro, de una postura a otra. Y la Sala de lo Civil del Tribunal Supremo no ha sido una excepción. En el presente libro se realiza un análisis de las teorías causales más aplicadas por la jurisprudencia de la Sala Primera. Tarea nada fácil si se considera lo dicho en el párrafo anterior: muchas veces no es asequible establecer una pauta de conducta, una teoría uniforme, dentro de las sentencias de la Sala de lo Civil. No obstante, a través del estudio de más de 100 sentencias se pretende establecer un patrón relativamente uniforme, se busca desentrañar la guía en el proceder de la Excelentísima Sala. Mediante un recorrido cronológico a la vez que dogmático, se explica el camino que ha recorrido la Sala de lo Civil en materia causal. Por motivos obvios, se explican de modo casi exclusivo las teorías de la equivalencia de las condiciones, la teoría de la causalidad adecuada y la teoría de la imputación objetiva. La conclusión es a la vez una síntesis y una propuesta: explica cómo ha procedido habitualmente la Sala Primera y da algunas recomendaciones.
Author:
Publisher:
ISBN:
Category : Law
Languages : es
Pages : 584
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Book Description
Author: Collectif
Publisher: OECD
ISBN: 9264301763
Category : Business & Economics
Languages : en
Pages : 260
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Book Description
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.
Author: José Antonio Ocampo
Publisher: Oxford Handbooks
ISBN: 9780198716136
Category : Business & Economics
Languages : en
Pages : 0
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Book Description
Latin America has been central to the main debates on development economics, ranging from the relationships between income inequality and economic growth, and the importance of geography versus institutions in development, to debates on the effects of trade, trade openness and protection on growth and income distribution. Despite increasing interest in the region there are few English language books on Latin American economics. This Handbook, organized into five parts, aims to fill this significant gap. Part I looks at long-term issues, including the institutional roots of Latin America's underdevelopment, the political economy of policy making, the rise, decline and re-emergence of alternative paradigms, and the environmental sustainability of the development pattern. Part II considers macroeconomic topics, including the management of capital account booms and busts, the evolution and performance of exchange rate regimes, the advances and challenges of monetary policies and financial development, and the major fiscal policy issues confronting the region, including a comparison of Latin American fiscal accounts with those of the OECD. Part III analyzes the region's economies in global context, particularly the role of Latin America in the world trade system and the effects of dependence on natural resources (characteristic of many countries of the region) on growth and human development. It reviews the trends of foreign direct investment, the opportunities and challenges raised by the emergence of China as buyer of the region's commodities and competitor in the world market, and the transformation of the Latin America from a region of immigration to one of massive emigration. Part IV deals with matters of productive development. At the aggregate level it analyzes issues of technological catching up and divergence as well as different perspectives on the poor productivity and growth performance of the region during recent decades. At the sectoral level, it looks at agricultural policies and performance, the problems and prospects of the energy sector, and the effects on growth of lagging infrastructure development. Part V looks at the social dimensions of development; it analyzes the evolution of income inequality, poverty, and economic insecurity in the region, the evolution of labor markets and the performance of the educational sector, as well as the evolution of social assistance programs and social security reforms in the region. The contributors are leading researchers that belong to different schools of economic thought and most come from countries throughout Latin America, representing a range of views and recognising the diversity of the region. This Handbook is a significant contribution to the field, and will be of interest to academics, graduate students and policy makers interested in economics, political economy, and public policy in Latin America and other developing economies.
Author: Franco Andrés Melchiori
Publisher:
ISBN: 9788412157994
Category :
Languages : es
Pages : 160
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Book Description
Author: Arvid Aage Skaar
Publisher: Kluwer Law International B.V.
ISBN: 9403520647
Category : Law
Languages : en
Pages : 999
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Book Description
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.
Author:
Publisher:
ISBN:
Category :
Languages : fr
Pages : 0
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Book Description
Author: Emma Lees
Publisher: Oxford University Press
ISBN: 0192508377
Category : Law
Languages : en
Pages : 1316
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Book Description
This Handbook is the first comprehensive account of comparative environmental law. It examines in detail the methodological foundations of the discipline as well as the substance of environmental law across countries from four vantage points: country studies from all continents, responses to common problems (including air pollution, water management, nature conservation, genetically modified organisms, climate change and energy, chemicals, waste), foundational components of environmental law systems (including principles, property rights, administrative and judicial organisation, command-and-control regulation, market mechanisms, informational techniques and liability mechanisms), and common interactions of environmental protection with the broader public, private, and criminal law contexts. The volume brings together the foremost authorities in this field from around the world to provide a concise, self-contained, and technically rigorous account of environmental law as a single overall system.
Author: C. J. Bastmeijer
Publisher: Cambridge University Press
ISBN: 1107057892
Category : Law
Languages : en
Pages : 659
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Book Description
Assesses to what extent wilderness areas in Europe receive protection under international conventions, EU directives and domestic law.
