Author: Simon Chesterman
Publisher:
ISBN: 0190947845
Category : Law
Languages : en
Pages : 737
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.
The Oxford Handbook of United Nations Treaties
Author: Simon Chesterman
Publisher:
ISBN: 0190947845
Category : Law
Languages : en
Pages : 737
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.
Publisher:
ISBN: 0190947845
Category : Law
Languages : en
Pages : 737
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.
Treaty Interpretation
Author: Richard K. Gardiner
Publisher: Oxford University Press, USA
ISBN: 0199669236
Category : Law
Languages : en
Pages : 577
Book Description
The rules of treaty interpretation codified in the 'Vienna Convention on the Law of Treaties' now apply to virtually all treaties, in an international context as well as within national legal systems, where treaties have an impact on a large and growing range of matters. The rules of treaty interpretation differ somewhat from typical rules for interpreting legal instruments and legislation within national legal systems. Lawyers, administrators, diplomats, and officials at international organisations are increasingly likely to encounter issues of treaty interpretation which require not only knowledge of the relevant rules of interpretation, but also how these rules have been, and are to be, applied in practice. Since the codified rules of treaty interpretation came into decree, there is a considerable body of case-law on their application. This case-law, combined with the history and analysis of the rules of treaty interpretation, provides a basis for understanding this most important task in the application of treaties internationally and within national systems of law. Any lawyer who ever has to consider international matters, and increasingly any lawyer whose work involves domestic legislation with any international connection, is at risk nowadays of encountering a treaty provision which requires interpretation, whether the treaty provision is explicitly in issue or is the source of the relevant domestic legislation. This fully updated new edition features case law from a broader range of jurisdictions, and an account of the work of the International Law Commission in its relation to interpretative declarations. This book provides a guide to interpreting treaties properly in accordance with the modern rules.
Publisher: Oxford University Press, USA
ISBN: 0199669236
Category : Law
Languages : en
Pages : 577
Book Description
The rules of treaty interpretation codified in the 'Vienna Convention on the Law of Treaties' now apply to virtually all treaties, in an international context as well as within national legal systems, where treaties have an impact on a large and growing range of matters. The rules of treaty interpretation differ somewhat from typical rules for interpreting legal instruments and legislation within national legal systems. Lawyers, administrators, diplomats, and officials at international organisations are increasingly likely to encounter issues of treaty interpretation which require not only knowledge of the relevant rules of interpretation, but also how these rules have been, and are to be, applied in practice. Since the codified rules of treaty interpretation came into decree, there is a considerable body of case-law on their application. This case-law, combined with the history and analysis of the rules of treaty interpretation, provides a basis for understanding this most important task in the application of treaties internationally and within national systems of law. Any lawyer who ever has to consider international matters, and increasingly any lawyer whose work involves domestic legislation with any international connection, is at risk nowadays of encountering a treaty provision which requires interpretation, whether the treaty provision is explicitly in issue or is the source of the relevant domestic legislation. This fully updated new edition features case law from a broader range of jurisdictions, and an account of the work of the International Law Commission in its relation to interpretative declarations. This book provides a guide to interpreting treaties properly in accordance with the modern rules.
The Oxford Guide to Treaties
Author: Duncan B. Hollis
Publisher:
ISBN: 019884834X
Category : Law
Languages : en
Pages : 897
Book Description
This guide is an authoritative reference point for anyone interested in the creation or interpretation of treaties and other forms of international agreement. It covers the rules and practices surrounding their making, interpretation, and operation, and uses hundreds of real examples to illustrate different approaches treaty-makers can take.
Publisher:
ISBN: 019884834X
Category : Law
Languages : en
Pages : 897
Book Description
This guide is an authoritative reference point for anyone interested in the creation or interpretation of treaties and other forms of international agreement. It covers the rules and practices surrounding their making, interpretation, and operation, and uses hundreds of real examples to illustrate different approaches treaty-makers can take.
The Major International Treaties of the Twentieth Century
Author: John Grenville
Publisher: Routledge
ISBN: 1135192553
Category : History
Languages : en
Pages : 621
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.
Publisher: Routledge
ISBN: 1135192553
Category : History
Languages : en
Pages : 621
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.
Schwarz on Tax Treaties
Author: Jonathan Schwarz
Publisher: Kluwer Law International B.V.
ISBN: 9403526319
Category : Law
Languages : en
Pages : 870
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’.
Publisher: Kluwer Law International B.V.
ISBN: 9403526319
Category : Law
Languages : en
Pages : 870
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’.
China's Treaty Policy and Practice in International Investment Law and Arbitration
Author: G. Matteo Vaccaro-Incisa
Publisher: BRILL
ISBN: 9004443932
Category : Law
Languages : en
Pages : 437
Book Description
With his comparative and analytical review of China's treaty policy and practice in international investment law, Vaccaro-Incisa draws the most detailed, comprehensive, effective, and objective work ever published on this subject.
Publisher: BRILL
ISBN: 9004443932
Category : Law
Languages : en
Pages : 437
Book Description
With his comparative and analytical review of China's treaty policy and practice in international investment law, Vaccaro-Incisa draws the most detailed, comprehensive, effective, and objective work ever published on this subject.
A Multilateral Convention for Tax
Author: Sergio André Rocha
Publisher: Kluwer Law International B.V.
ISBN: 9041194290
Category : Law
Languages : en
Pages : 401
Book Description
The Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI) is the most forceful multilateral initiative to coordinate tax regimes on a worldwide basis since the dawn of modern income taxation over a century ago. This book evaluates two radically opposed viewpoints on the convention—a momentous and revolutionary paradigm shift versus a mechanism that merely continues an ongoing flow of limited policy coordination—with detailed investigations that bring to life the hopes and the realities of the current era of multilateral tax cooperation. Bringing together authors from national jurisdictions across the globe to scrutinize the MLI and its likely future ramifications, the book provides in-depth commentary and analysis in the following sequence: first, a comprehensive discussion of the design and goals of the MLI as a treaty and an institutional framework; second, an overview of the structure of the convention and its take-up across the globe to date; and third, the substantive implementation of the MLI with a wide range of country reports. Practice areas covered include tax law, international law, and international relations. The legal workings and implications of the MLI might still seem mysterious to those whose daily work is impacted by it, and there is as yet little jurisprudence regarding its legal nature or ultimate effect on the bilateral treaties coming within its scope. For these reasons, this pathbreaking book will be warmly welcomed by in-house counsel and law firms advising cross-border investors and firms; nongovernmental organizations involved in policy analysis and issue advocacy; researchers working on technical areas of international tax law; and lawyers interested in international policymaking, including the creation and diffusion of consensus-based fiscal and related regulatory norms across jurisdictions of differing development levels.
Publisher: Kluwer Law International B.V.
ISBN: 9041194290
Category : Law
Languages : en
Pages : 401
Book Description
The Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI) is the most forceful multilateral initiative to coordinate tax regimes on a worldwide basis since the dawn of modern income taxation over a century ago. This book evaluates two radically opposed viewpoints on the convention—a momentous and revolutionary paradigm shift versus a mechanism that merely continues an ongoing flow of limited policy coordination—with detailed investigations that bring to life the hopes and the realities of the current era of multilateral tax cooperation. Bringing together authors from national jurisdictions across the globe to scrutinize the MLI and its likely future ramifications, the book provides in-depth commentary and analysis in the following sequence: first, a comprehensive discussion of the design and goals of the MLI as a treaty and an institutional framework; second, an overview of the structure of the convention and its take-up across the globe to date; and third, the substantive implementation of the MLI with a wide range of country reports. Practice areas covered include tax law, international law, and international relations. The legal workings and implications of the MLI might still seem mysterious to those whose daily work is impacted by it, and there is as yet little jurisprudence regarding its legal nature or ultimate effect on the bilateral treaties coming within its scope. For these reasons, this pathbreaking book will be warmly welcomed by in-house counsel and law firms advising cross-border investors and firms; nongovernmental organizations involved in policy analysis and issue advocacy; researchers working on technical areas of international tax law; and lawyers interested in international policymaking, including the creation and diffusion of consensus-based fiscal and related regulatory norms across jurisdictions of differing development levels.
Non-discrimination in Tax Treaty Law and World Trade Law
Author: Kasper Dziurdź
Publisher: Kluwer Law International B.V.
ISBN: 9403509120
Category : Law
Languages : en
Pages : 706
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.
Publisher: Kluwer Law International B.V.
ISBN: 9403509120
Category : Law
Languages : en
Pages : 706
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.
Developments of International Law in Treaty Making
Author: Rudiger Wolfrum
Publisher: Springer Science & Business Media
ISBN: 9783540252993
Category : Law
Languages : en
Pages : 656
Book Description
The book explores the various means of making non-conventional/non-treaty law and the cross-cutting issues that they raise. Law-making by technical/informal expert bodies, Conferences of Parties, international organizations, the UN Security Council, regional organizations and arrangements and non-state actors is examined in turn. This forms the basis for the analysis of the complementarity of international treaty law, customary international law and non-traditional law-making, potential subject matters of non-treaty law-making, domestic consequences of non-treaty law-making, proliferation of actors, commissions and treaty bodies of the UN system, and International courts and tribunals.
Publisher: Springer Science & Business Media
ISBN: 9783540252993
Category : Law
Languages : en
Pages : 656
Book Description
The book explores the various means of making non-conventional/non-treaty law and the cross-cutting issues that they raise. Law-making by technical/informal expert bodies, Conferences of Parties, international organizations, the UN Security Council, regional organizations and arrangements and non-state actors is examined in turn. This forms the basis for the analysis of the complementarity of international treaty law, customary international law and non-traditional law-making, potential subject matters of non-treaty law-making, domestic consequences of non-treaty law-making, proliferation of actors, commissions and treaty bodies of the UN system, and International courts and tribunals.
Withdrawal from Multilateral Treaties
Author: Antonio Morelli
Publisher: BRILL
ISBN: 9004467645
Category : Law
Languages : en
Pages : 291
Book Description
Withdrawal from Multilateral Treaties is the first comprehensive and systematic legal analysis of withdrawal. It examines the political and legal framework around treaty making to explain how withdrawal evolved over time and suggests ways to improve conditions for orderly withdrawal.
Publisher: BRILL
ISBN: 9004467645
Category : Law
Languages : en
Pages : 291
Book Description
Withdrawal from Multilateral Treaties is the first comprehensive and systematic legal analysis of withdrawal. It examines the political and legal framework around treaty making to explain how withdrawal evolved over time and suggests ways to improve conditions for orderly withdrawal.