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Author: Peter H. Rohn
Publisher: Abc-Clio Incorporated
ISBN: 9780874361629
Category : Political Science
Languages : en
Pages : 707
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Book Description
This multi-volume reference work contains material on over 44,500 treaties executed by 350 countries and international organizations from 1900 to 1980. The work provides chronological listings by date of formal signing of treaties as well as a party index and keyword index.
Author: Peter H. Rohn
Publisher: Abc-Clio Incorporated
ISBN: 9780874361629
Category : Political Science
Languages : en
Pages : 707
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Book Description
This multi-volume reference work contains material on over 44,500 treaties executed by 350 countries and international organizations from 1900 to 1980. The work provides chronological listings by date of formal signing of treaties as well as a party index and keyword index.
Author: Richard K. Gardiner
Publisher:
ISBN: 0199669236
Category : Law
Languages : en
Pages : 577
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Book Description
Treaty Interpretation, now in its second edition, explores and analyzes the rules for interpretation of treaties and their application in national and international jurisdictions.
Author: World Intellectual Property Organization
Publisher: WIPO
ISBN:
Category : Law
Languages : en
Pages : 8
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Book Description
This short leaflet introduces the Marrakesh Treaty and explains how WIPO is working with partner organizations to promote inclusive publishing.
Author: Jonathan Schwarz
Publisher: Kluwer Law International B.V.
ISBN: 9403526319
Category : Law
Languages : en
Pages : 879
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Book Description
Schwarz on Tax Treaties is the definitive analysis of tax treaties from United Kingdom and Irish perspectives and provides in-depth expert analysis of the interpretation and interaction of those treaty networks with the European Union and international law. The sixth edition significantly develops the earlier work with enhanced commentary and is updated to include the latest UK, Irish domestic and treaty developments, international and EU law, including: Covered Tax Agreements modified by the BEPS Multilateral Instrument; judicial decisions of Ireland, the UK and foreign courts on UK and Irish treaties; Digital Services Tax; treaty binding compulsory arbitration; Brexit and the EU-UK Trade and Cooperation Agreement; taxpayer rights in exchange of information; taxpayer rights in EU cross-border collection of taxes; attribution of profits to permanent establishments; and EU DAC 6 Disclosure of cross-border planning. Case law developments including: UK Supreme Court in Fowler v HMRC; Indian Supreme Court in Engineering Analysis Centre of Excellence Private Limited and Others v CIT; Australian Full Federal Court in Addy v CoT; French Supreme Administrative Court in Valueclick; English Court of Appeal in Irish Bank Resolution Corporation v HMRC; JJ Management and others v HMRC; United States Tax Court in Adams Challenge v CIR; UK Tax Tribunals in Royal Bank of Canada v HMRC; Lloyd-Webber v HMRC; Esso Exploration and Production v HMRC; Glencore v HMRC; McCabe v HMRC; Padfield v HMRC; Davies v HMRC; Uddin v HMRC; English High Court in Minera Las Bambas v Glencore; Kotton v First Tier Tribunal; and CJEU in N Luxembourg I, and others (the ‘Danish beneficial ownership cases’); État belge v Pantochim; College Pension Plan of British Columbia v Finanzamt München; HB v Istituto Nazionale della Previdenza Sociale. About the Author Jonathan Schwarz BA, LLB (Witwatersrand), LLM (UC Berkeley), FTII is an English Barrister at Temple Tax Chambers in London and is also a South African Advocate and a Canadian and Irish Barrister. His practice focuses on international tax disputes as counsel and as an expert and advises on solving cross-border tax problems. He is a Visiting Professor at the Faculty of Law, King’s College London University. He has been listed as a leading tax Barrister in both the Legal 500, for international corporate tax, and Chambers’ Guide to the Legal Profession, for international transactions and particular expertise in transfer pricing. He has been lauded in Who’s Who Legal, UK Bar for his ‘brilliant’ handling of cross-border tax problems. In Chambers Guide, he is identified as ‘the double tax guru’ with ‘extraordinary depth of knowledge and experience when it comes to tax treaty issues and is a creative thinker and a clear and meticulous writer’.
Author: Simon Chesterman
Publisher:
ISBN: 0190947845
Category : Law
Languages : en
Pages : 737
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Book Description
This book brings together world experts on the United Nations and international law, to examine not only the content of that legal regime but how it has been transformed since the second half of the twentieth century.
Author: Kasper Dziurdz
Publisher: International Taxation
ISBN: 9789403509044
Category : Law
Languages : en
Pages : 672
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Book Description
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.
Author: Barbara Koremenos
Publisher: Cambridge University Press
ISBN: 1316586375
Category : Political Science
Languages : en
Pages : 457
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Book Description
Every year, states negotiate, conclude, sign, and give effect to hundreds of new international agreements. Koremenos argues that the detailed design provisions of such agreements matter for phenomena that scholars, policymakers, and the public care about: when and how international cooperation occurs and is maintained. Theoretically, Koremenos develops hypotheses regarding how cooperation problems like incentives to cheat can be confronted and moderated through law's detailed design provisions. Empirically, she exploits her data set composed of a random sample of international agreements in economics, the environment, human rights and security. Her theory and testing lead to a consequential discovery: considering the vagaries of international politics, international cooperation looks more law-like than anarchical, with the detailed provisions of international law chosen in ways that increase the prospects and robustness of cooperation. This nuanced and sophisticated 'continent of international law' can speak to scholars in any discipline where institutions, and thus institutional design, matter.
Author: Philip Alston
Publisher: Cambridge University Press
ISBN: 9780521645744
Category : Law
Languages : en
Pages : 604
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Book Description
Every state in the world has undertaken human rights obligations on the basis of UN treaties. Today's challenge is to enhance the effectiveness of procedures and institutions established to promote the accountability of governments. The six treaty bodies that monitor and evaluate state policies and practices play a vital role, but the whole system has been stretched almost to breaking point. It is under-funded, many governments fail to report or do so very late or superficially, there is a growing backlog of individual complaints, broad reservations have been lodged by many states, and the expertise of committee members has been questioned. This volume contains detailed analyses of the strengths and weaknesses of the system, written by leading participants in the work of the treaty bodies. Their recommendations provide a blueprint for far-reaching reform of a system of major importance for the future of international efforts to protect human rights.
Author: John Grenville
Publisher: Routledge
ISBN: 1135192480
Category : History
Languages : en
Pages : 479
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Book Description
The Major International Treaties of the Twentieth Century surveys the history of treaty-making throughout the twentieth century. It accessibly provides the texts of all the major treaties that either continue in force today, or are of historical importance. These treaties are essential for an understanding of recent history and analysis of current international relations. The Major International Treaties of the Twentieth Century is truly global in scope and covers treaties of all aspects, from political and economic agreements to environmental and human rights pacts. From the great many treaties set out and discussed, examples include: * the Treaty of Versailles, 1919 * the Pact of Steel, 1939 * the Charter of the United Nations, 1945 * the North Atlantic Treaty, 1949 * the Treaty between the Federal Republic of Germany and the German Democratic Republic, 1990 * the Belfast Agreement, 1998 * the Charter of the Organisation of African Unity, 1963 * the Universal Declaration of Human Rights, 1948. Drawing on the previous volumes of their books on major international treaties, the authors bring the picture up to date in this definitive work with the events of the 1980s and the 1990s, many of which have rendered earlier treaties redundant. This is an invaluable resource for all those interested in modern history, politics and international relations.
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.
