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  • About
  • The Global ETD Search service is a free service for researchers to find electronic theses and dissertations. This service is provided by the Networked Digital Library of Theses and Dissertations.
    Our metadata is collected from universities around the world. If you manage a university/consortium/country archive and want to be added, details can be found on the NDLTD website.
221

A arbitragem como mecanismo suplementar de solução de controvérsias nos acordos contra a bitributação celebrados pelo Brasil / Arbitration as a way to solve controverses in Brazilian double tax treaties

Monteiro, Alexandre Luiz Moraes do Rêgo 06 May 2014 (has links)
O objetivo do presente trabalho consiste em analisar a necessidade, a viabilidade e demais aspectos práticos inerentes à inserção de uma cláusula prevendo a submissão compulsória de litígios não solucionados pelo procedimento amigável, único método existente nos acordos de bitributação celebrados pelo Brasil, à arbitragem (mandatory arbitration), como forma de incrementar os mecanismos de solução de controvérsias hoje disponíveis nos acordos de bitributação. Para alcançar essa finalidade específica, iniciou-se o estudo (Capítulo 2), após breve introdução, a partir de uma aferição das espécies de controvérsias oriundas da interpretação e aplicação dos acordos de bitributação, notadamente em relação aos tratados celebrados pelo Brasil. Ato contínuo, procurou-se, no Capítulo 3 da tese, examinar mais detidamente o instituto do procedimento amigável, de maneira a demonstrar, ao final, as diversas deficiências inerentes ao referido mecanismo. Como forma de aprimorar o modelo de solução de controvérsias então existente, analisou-se, no Capítulo 4 da tese, as diversas propostas de inserção de uma arbitragem compulsória e suplementar ao procedimento amigável (two-step approach), entre elas a Convenção Europeia de Arbitragem (Convenção 90/436/EEC), bem como também os modelos de arbitragem apresentados pela OCDE e ONU, em seus respectivos modelos de convenção. Constituiu objeto precípuo de análise, igualmente, a aferição da experiência internacional existente em relação ao tema, mais especificamente nos acordos celebrados pelos Estados Unidos, Áustria, Alemanha. Reino Unido e Holanda. No Capítulo 5, por sua vez, com o objetivo específico de incrementar a eficácia do mecanismo, tratou-se de aspectos práticos inerentes à inclusão da arbitragem nos acordos celebrados pelo Brasil, mormente no que atine (i) ao escopo das convenções arbitrais, (ii) à ata de missão dos árbitros, (iii) à constituição do painel arbitral, (iv) ao sigilo e confidencialidade, (v) à escolha do procedimento aplicável e a instrução do processo, (vi) à definição da sede do tribunal, (vi) à participação do contribuinte, (vii) à aferição dos requisitos inerentes à sentença arbitral, (viii) à logística e aos custos do processo, bem como, também, (ix) à fonte jurídica disponível para a resolução dos litígios. No Capítulo 6, por sua vez, procurou-se demonstrar a inexistência de qualquer óbice à utilização do referido mecanismo de solução de controvérsias nos tratados celebrados pelo País. Feita a referida análise, tratou-se, no Capítulo 7, do tema atinente ao reconhecimento e execução da sentença arbitral, bem como de sua eventual relação com a Convenção de Nova Iorque. Por derradeiro, apresentou-se uma síntese conclusiva do raciocínio desenvolvido ao longo da tese em relação aos tópicos analisados. / The main purpose of this thesis is to analyze the necessity, feasibility and other practical matters inherent to the negotiation and inclusion of a mandatory arbitration clause in Brazilian double tax treaties that could be triggered in cases where mutual agreement procedure, the only mechanism to solve disputes in such treaties, is not able to eliminate the controversies that may arise in this field. After a brief introduction, we began our study, on Chapter 2, by studying the main types of controversies derived from the interpretation and application of double tax treaties, specially with regard to the Brazilian experience. In this sense, we examined, on Chapter 3, the contours of the mutual agreement procedure in a way to demonstrate, in the end, the relevant deficiencies inherent to the such dispute resolution mechanism. On Chapter 4, we analyzed the different ways that such a mandatory arbitration clause, ancilar to the mutual agreement procedure (two-step approach), was inserted in the international context, namely in the EU Arbitration Convention (Convention 90/436/EEC), as well as in the OECD and UN proposals, with regard to their respectively model conventions. Also, we studied the international experience in the field, specifically in relation to the development observed in the tax treaty policies of some countries, such as the United States, Austria, Germany, United Kingdom and the Netherlands. Subsequently, on Chapter 5 we explored the more practical matters related to such a mandatory arbitration clause, specially with regard to (i) the scope of the arbitration clause, (ii) the specific terms of reference, (iii) the selection of the arbitrators, (iv) confidenciality, (v) the establishment of procedural and evidentiary rules, (vi) the seat of the arbitration, (vii) the taxpayer participation in the procedure, (viii) the minimum requirements related to the award, (ix) the logistical arrengements and costs, (x) and the source of law that can be used by the arbitrators. On Chapter 6, we tried to demonstrate the absence of any constitucional barrier preventing the use of arbitration as a means of solving controversies related to taxation, specially with regard to Brazilian double tax treaties. On the last Chapter (Chapter 7), we dealt with the issues related to the recognition and enforcement of the award under Brazilian rules and also with regard to the New York Convention. Lastly, we presented a conclusive synthesis of the study.
222

An Inter-annotator Agreement Measurement Methodology For The Turkish Discourse Bank (tdb)

Yalcinkaya, Ihsan Saban 01 September 2010 (has links) (PDF)
In the TDB[1]-like corpora annotation efforts, which are constructed by the intuitions of the annotators, the reliability of the corpus can only be determined via correct interannotator agreement measurement methodology (Artstein, &amp / Poesio, 2008). In this thesis, a methodology was defined to measure the inter-annotator agreement among the TDB annotators. The statistical tests and the agreement coefficients that are widely used in scientific communities, including Cochran&rsquo / s Q test (1950), Fleiss&rsquo / Kappa (1971), and Krippendorff&rsquo / s Alpha (1995), were examined in detail. The inter-annotator agreement measurement approaches of the various corpus annotation efforts were scrutinized in terms of the reported statistical results. It was seen that none of the reported interannotator agreement approaches were statistically appropriate for the TDB. Therefore, a comprehensive inter-annotator agreement measurement methodology was designed from scratch. A computer program, the Rater Agreement Tool (RAT), was developed in order to perform statistical measurements on the TDB with different corpus parameters and data handling approaches. It was concluded that Krippendorff&rsquo / s Alpha is the most appropriate statistical method for the TDB. It was seen that the measurements are affected with data handling approach preferences, as well as the used agreement statistic methods. It was also seen that there is not only one correct approach but several approaches valid for different research considerations. For the TDB, the major data handling suggestions that emerged are: (1) considering the words as building blocks of the annotations and (2) using the interval approach when it is preferred to weigh the partial disagreements, and using the boundary approach when it is preferred to evaluate all disagreements in same way.
223

Provision of orthodontic care by Dentists in Canada and Certified Orthodontists' perspectives

Aucoin, Marc Olivier 25 June 2015 (has links)
In order to obtain perspectives of Canadian dentists on the quality of the undergraduate education received in orthodontics and the extent of orthodontic services provided, a descriptive survey was constructed. Methods An anonymous, web-based survey was created using Survey Monkey® (Palo Alto, USA), and distributed to registered dentists in Canada via links in newsletters and mass emails. Results There were 427 respondents. Results showed that 71% of dentists provide some orthodontic treatment, and 33% of them offered only space maintainers. A total of 23% treated most of their patients requiring interceptive treatment, compared to 15% for those requiring comprehensive treatment. A driving time greater than 1 hour to the closest orthodontist resulted in a 16% increase in the provision of orthodontic treatment by the general dentists. The undergraduate orthodontic education was deemed above average by 21.4% to 50.5% of the respondents. Conclusions The percentage of dentists currently providing orthodontic services to their patients is similar to previous reports. A driving time of more than 1 hour is an influencing factor on the provision of orthodontic treatment by Canadian general dentists. The quality of undergraduate orthodontic education provided has improved over the last 25 years, although some amelioration may be beneficial.
224

Darbo sutarties prieštaravimų įstatymams pašalinimas / Elimination of the employment agreement provisions which are in contradiction to the law

Žala, Alvydas 25 June 2014 (has links)
Darbo sutartis yra viena pagrindinių asmens teisės į darbą įgyvendinimo teisinių formų. Sutarties turinį sudaro jos šalių sulygtos sutarties sąlygos, apibrėžiančios šalių teises ir pareigas. Teisės norminiai aktai nustato daugumą privalomų sąlygų, būtinų aptarti darbo sutartyje, nustato sąlygų minimumą. Taip pat nustatoma laisvė aptarti kitas sąlygas, tačiau sutarties laisvę apriboja taip pat teisinės taisyklės, kurios apima beveik kiekvieną darbo sutarties aspektą. Teisės norminiai aktai užtikrina minimalių darbo standartų laikymąsi, nustato draudimus, apribojimus, įpareigojimus, siekiant išvengti kurios nors šalies piktnaudžiavimo įstatymo suteikta galimybe, suteikiant teisę darbuotojui ir darbdaviui susitarti dėl darbo sutarties sąlygų, apsaugančių darbuotojo socialines teises. Pažeidus minimalių, draudžiamų darbo standartų laikymąsi – pažeidžiamos įstatymų nuostatos ir darbo sutarties sąlygos tampa prieštaraujančios įstatymams. Prieštaraujančius įstatymams santykius privaloma nedelsiant keisti arba nutraukti. Lietuvos Respublikos darbo kodeksas nustato darbo sutarties prieštaravimų įstatymams pašalinimo tvarką. Prieštaravimų pašalinimas – tai darbo sutarties pakeitimas. Konstatuojami ir nepašalintini prieštaravimai, kurių teisiniai padariniai yra dvejopi: darbuotojo perkėlimas jo sutikimu į kitą darbą arba darbo sutarties nutraukimas. Darbo sutarties prieštaravimas įstatymams, esant tam tikrai juridinei sudėčiai (faktui) sudaro savarankišką darbo sutarties nutraukimo... [toliau žr. visą tekstą] / Employment agreement is one of the main legal forms of actualizing a person’s right to employment. The content of the agreement consists of the provisions negotiated by the parties, which define the rights and obligations of the parties. The prevailing legal norms and acts regulate most of the obligatory conditions of an employment agreement and define the minimal requirements. There is room left for free discussion of unregulated conditions, yet, the free room is also limited by legal norms, which cover almost every aspect of an employment agreement. Legal norms and acts ensure compliance to the minimal employment standards, define insurance rates, and settle the limitations and obligations in order to prevent any of the parties from being legally abused by the other party and in order to provide the employer and the employee with a possibility to negotiate such employment conditions which would protect the social rights of the employees. When the minimal restricted employment standards are violated, the provisions of the associated legal acts are violated alongside, and the conditions of such employment agreements come to be in contradiction to the prevailing law. The contract which is in contradiction to law should be immediately amended or terminated. The Labour Code of the Republic of Lithuania defines the order of elimination of the employment agreement provisions which are in contradiction with the law. Elimination of such provisions means changing the employment... [to full text]
225

Rentos sutarties ypatumų ir teisinių santykių, kylančių iš šios sutarties, analizė Lietuvos teismų praktikos pagrindu / A comprehensive overview of Lithuanian courts practice in the field of the rent (life care) contract and legal relations arising from it

Mockevičienė, Agnė 04 January 2007 (has links)
The significance of the contract of rent (maintenance/support contract) in Lithuanian society is still rather low. That does not imply that there are no legal relationships arising from the limited use of the contract type. Several cases on the grounds of the contract of rent reached even Supreme Court of Lithuania. The contract of rent cannot boast of popularity first of all due to a low comprehension among common people. Therefore it is so important to research these types of contract, publicize and introduce it to the society. The contract of rent according to article 6.439 of Lithuanian civil code involves an obligation of the payer of rent (debtor) gratuitously or in exchange for the capital transferred to his ownership to perform periodical payments to the other party – the recipient of the rent – of a monetary amount determined in the contract (rent) or to grant maintenance to the recipient of rent in any other form. This contract differs from any other contract established in Lithuanian civil code such as purchase sale or donation contracts. Contract law theory characterizes three types of the contract of rent: rent in perpetuity (permanent rent), rent for life and life annuity. Each kind of the contract of rent has a very different object, subjects, terms and its purpose. The object of the contract of rent is capital transferred to the ownership of the payer of rent. Only life annuity differs with its special object – a dwelling house, apartment, land plot or other... [to full text]
226

On the convenience of admitting and regulating premarital and marital agreements / Sobre la conveniencia de admitir y regular los acuerdos premaritales y maritales

Vega Mere, Yuri 25 September 2017 (has links)
Nothing much has changed in the Law of Family in Peru. The main doctrine argues that it is not possible to make agreements between spouses on non-economic aspects of their relationships or their duties with their children, even when they could make decisionsin a more convenient way.In the article, the author argues that it is desirable to relax the rules on agreements between spouses or prospective spouses to regulate their rights during marriage or the benefits and obligations of each one in case they end their marriage. In that way, the author alludes to the figures of prenuptial and marital agreements present in American reality. / Poco ha cambiado en el Derecho de Familiaen el Perú. La doctrina mayoritaria sostiene que no es posible realizar acuerdos entre es-posos sobre aspectos no patrimoniales de susrelaciones o de sus deberes ante los hijos, auncuando se podrían adoptar decisiones de unaforma más conveniente.En el artículo, el autor sostiene que es conveniente flexibilizar las normas sobre los acuer- dos entre futuros cónyuges o esposos para regular sus derechos durante el matrimonio o los beneficios y obligaciones de cada uno de ellos en caso concluya la unión matrimonial por cualquier razón. Para ello, hace alusión a las figuras de los acuerdos premaritales y maritales presentes en la realidad estadounidense.
227

Processamento mental da concordância verbal em estruturas do português brasileiro: investigação de possível interferência em sentenças com elemento movido sintaticamente / Mental processing of verbal agreement in Brazilian Portuguese structures: investigation of possible interference in sentences with syntactically moved element

Queila de Castro Martins 30 March 2012 (has links)
Coordenação de Aperfeiçoamento de Pessoal de Nível Superior / Muitos trabalhos têm buscado compreender como se dá o processamento da concordância entre sujeito e verbo e investigar fatores que possam influenciar a produção correta da concordância, gerando os chamados erros de concordância verbal. Franck et al (2010) realizaram pesquisa na língua francesa e encontraram interferência devido a elemento movido sintaticamente na produção da concordância verbal. Se faz necessário investigar se o fenômeno envolvendo movimento é o mesmo em sentenças do português brasileiro. Sendo assim, nosso objetivo foi investigar uma possível interferência de cópia de número plural entre sujeito e verbo (em relação de concordância) de elemento movido sintaticamente em construção de árvore sintática do PB, observando a origem do erro e tentando mostrar se há autonomia do formulador sintático. Ao propormos o diálogo entre Teoria Linguística e Psicolinguística utilizando o Programa Minimalista, versão mais atual do Gerativismo de Chomsky, a fim de observar a derivação sintática e o processamento das sentenças, acreditamos que o estudo de formulação sintática e um olhar por meio de um modelo de processamento, que abarquem tanto a formulação como a produção, esclareceriam a nós pontos importantes sobre o funcionamento da concordância verbal. A nossa hipótese é a de que um erro de concordância verbal não ocorra devido ao formulador sintático em estruturas de PB, buscaremos respostas para isso no modelo MIMC (Modelo Integrado Misto da Computação On-Line) (Corrêa & Augusto, 2007). No entanto, por outro lado, se um erro de concordância ocorre, tentaremos encontrar uma outra explicação que não proveniente da sintaxe, tal como, por exemplo, devido a aspecto de ordem morfofonológica e devido a tamanho da sentença, como colocado pelo modelo PMP (Modelo de Processamento Monitorado por parser (Rodrigues, 2006). À medida que realizamos dois experimentos com sentenças declarativa e interrogativa com o movimento do elemento DP e QU, os resultados mostram que o tamanho da sentença e fatores morfofonológicos podem produzir interferência devido ao tipo de elemento movido. Os resultados cedem terreno para assumir um formulador sintático autônomo e abre caminho para próximas investigações sobre o processamento da concordância verbal e possíveis interferências durante a sua produção / Many studies have been searching to comprehend how the processing between subject and verb works and to investigate the factors that may influence the correct production of agreement, creating the so-called verbal agreement errors. Franck et al (2010), by doing preliminar research in French language, found interference, due to a syntactically moved element in the production of verbal agreement. So it is necessary to investigate if this phenomenon would behave in the same way in sentences in Brazilian Portuguese. Thus, our goal is to investigate a possible interference due to the copy of plural numbers left between subject and verb (in agree relation) through the movement of element in the construction of the syntactic tree in the sentences of BP, checking the origin of this mistakes and trying to show if there is autonomy in the syntax formulator. As we propose the dialogue between Linguistics Theory and Psycholinguistics using the Minimalist Program, a more recent version of Chomskys Generativism, in order to observe the syntactic derivation attached to a processing view, we believe that the study of syntactic formulation and a look through a model of processing, which embraces both formulation and production, will explain important issues about the function of verbal agreement. Our hypothesis is that a verbal agreement error does not occur due to syntactic formulator in structures of the BP, we will seek answers to this MIMC model (Modelo Integrado Misto da Computação On-Line) (Corrêa & Augusto, 2007). However, on the other hand, if an agreement error occurs, we will try to find another explanation that does not come from syntax, such as, for example, due to morphophonological order and due to the size of sentence, which is stated by the PMP model (Modelo de Processamento Monitorado Por Parser) (Rodrigues, 2006). As we carried two experiment in declarative and interrogative sentence with movement of DP and WH element, the results show that the size of sentence and morphophonological factors may produce interference due to the kind of moved element. The results give ground to assume an, autonomous syntax formulator and open the path to the next investigations about the processing of verbal agreement and possible interferences during its production
228

Processamento mental da concordância verbal em estruturas do português brasileiro: investigação de possível interferência em sentenças com elemento movido sintaticamente / Mental processing of verbal agreement in Brazilian Portuguese structures: investigation of possible interference in sentences with syntactically moved element

Queila de Castro Martins 30 March 2012 (has links)
Coordenação de Aperfeiçoamento de Pessoal de Nível Superior / Muitos trabalhos têm buscado compreender como se dá o processamento da concordância entre sujeito e verbo e investigar fatores que possam influenciar a produção correta da concordância, gerando os chamados erros de concordância verbal. Franck et al (2010) realizaram pesquisa na língua francesa e encontraram interferência devido a elemento movido sintaticamente na produção da concordância verbal. Se faz necessário investigar se o fenômeno envolvendo movimento é o mesmo em sentenças do português brasileiro. Sendo assim, nosso objetivo foi investigar uma possível interferência de cópia de número plural entre sujeito e verbo (em relação de concordância) de elemento movido sintaticamente em construção de árvore sintática do PB, observando a origem do erro e tentando mostrar se há autonomia do formulador sintático. Ao propormos o diálogo entre Teoria Linguística e Psicolinguística utilizando o Programa Minimalista, versão mais atual do Gerativismo de Chomsky, a fim de observar a derivação sintática e o processamento das sentenças, acreditamos que o estudo de formulação sintática e um olhar por meio de um modelo de processamento, que abarquem tanto a formulação como a produção, esclareceriam a nós pontos importantes sobre o funcionamento da concordância verbal. A nossa hipótese é a de que um erro de concordância verbal não ocorra devido ao formulador sintático em estruturas de PB, buscaremos respostas para isso no modelo MIMC (Modelo Integrado Misto da Computação On-Line) (Corrêa & Augusto, 2007). No entanto, por outro lado, se um erro de concordância ocorre, tentaremos encontrar uma outra explicação que não proveniente da sintaxe, tal como, por exemplo, devido a aspecto de ordem morfofonológica e devido a tamanho da sentença, como colocado pelo modelo PMP (Modelo de Processamento Monitorado por parser (Rodrigues, 2006). À medida que realizamos dois experimentos com sentenças declarativa e interrogativa com o movimento do elemento DP e QU, os resultados mostram que o tamanho da sentença e fatores morfofonológicos podem produzir interferência devido ao tipo de elemento movido. Os resultados cedem terreno para assumir um formulador sintático autônomo e abre caminho para próximas investigações sobre o processamento da concordância verbal e possíveis interferências durante a sua produção / Many studies have been searching to comprehend how the processing between subject and verb works and to investigate the factors that may influence the correct production of agreement, creating the so-called verbal agreement errors. Franck et al (2010), by doing preliminar research in French language, found interference, due to a syntactically moved element in the production of verbal agreement. So it is necessary to investigate if this phenomenon would behave in the same way in sentences in Brazilian Portuguese. Thus, our goal is to investigate a possible interference due to the copy of plural numbers left between subject and verb (in agree relation) through the movement of element in the construction of the syntactic tree in the sentences of BP, checking the origin of this mistakes and trying to show if there is autonomy in the syntax formulator. As we propose the dialogue between Linguistics Theory and Psycholinguistics using the Minimalist Program, a more recent version of Chomskys Generativism, in order to observe the syntactic derivation attached to a processing view, we believe that the study of syntactic formulation and a look through a model of processing, which embraces both formulation and production, will explain important issues about the function of verbal agreement. Our hypothesis is that a verbal agreement error does not occur due to syntactic formulator in structures of the BP, we will seek answers to this MIMC model (Modelo Integrado Misto da Computação On-Line) (Corrêa & Augusto, 2007). However, on the other hand, if an agreement error occurs, we will try to find another explanation that does not come from syntax, such as, for example, due to morphophonological order and due to the size of sentence, which is stated by the PMP model (Modelo de Processamento Monitorado Por Parser) (Rodrigues, 2006). As we carried two experiment in declarative and interrogative sentence with movement of DP and WH element, the results show that the size of sentence and morphophonological factors may produce interference due to the kind of moved element. The results give ground to assume an, autonomous syntax formulator and open the path to the next investigations about the processing of verbal agreement and possible interferences during its production
229

A arbitragem como mecanismo suplementar de solução de controvérsias nos acordos contra a bitributação celebrados pelo Brasil / Arbitration as a way to solve controverses in Brazilian double tax treaties

Alexandre Luiz Moraes do Rêgo Monteiro 06 May 2014 (has links)
O objetivo do presente trabalho consiste em analisar a necessidade, a viabilidade e demais aspectos práticos inerentes à inserção de uma cláusula prevendo a submissão compulsória de litígios não solucionados pelo procedimento amigável, único método existente nos acordos de bitributação celebrados pelo Brasil, à arbitragem (mandatory arbitration), como forma de incrementar os mecanismos de solução de controvérsias hoje disponíveis nos acordos de bitributação. Para alcançar essa finalidade específica, iniciou-se o estudo (Capítulo 2), após breve introdução, a partir de uma aferição das espécies de controvérsias oriundas da interpretação e aplicação dos acordos de bitributação, notadamente em relação aos tratados celebrados pelo Brasil. Ato contínuo, procurou-se, no Capítulo 3 da tese, examinar mais detidamente o instituto do procedimento amigável, de maneira a demonstrar, ao final, as diversas deficiências inerentes ao referido mecanismo. Como forma de aprimorar o modelo de solução de controvérsias então existente, analisou-se, no Capítulo 4 da tese, as diversas propostas de inserção de uma arbitragem compulsória e suplementar ao procedimento amigável (two-step approach), entre elas a Convenção Europeia de Arbitragem (Convenção 90/436/EEC), bem como também os modelos de arbitragem apresentados pela OCDE e ONU, em seus respectivos modelos de convenção. Constituiu objeto precípuo de análise, igualmente, a aferição da experiência internacional existente em relação ao tema, mais especificamente nos acordos celebrados pelos Estados Unidos, Áustria, Alemanha. Reino Unido e Holanda. No Capítulo 5, por sua vez, com o objetivo específico de incrementar a eficácia do mecanismo, tratou-se de aspectos práticos inerentes à inclusão da arbitragem nos acordos celebrados pelo Brasil, mormente no que atine (i) ao escopo das convenções arbitrais, (ii) à ata de missão dos árbitros, (iii) à constituição do painel arbitral, (iv) ao sigilo e confidencialidade, (v) à escolha do procedimento aplicável e a instrução do processo, (vi) à definição da sede do tribunal, (vi) à participação do contribuinte, (vii) à aferição dos requisitos inerentes à sentença arbitral, (viii) à logística e aos custos do processo, bem como, também, (ix) à fonte jurídica disponível para a resolução dos litígios. No Capítulo 6, por sua vez, procurou-se demonstrar a inexistência de qualquer óbice à utilização do referido mecanismo de solução de controvérsias nos tratados celebrados pelo País. Feita a referida análise, tratou-se, no Capítulo 7, do tema atinente ao reconhecimento e execução da sentença arbitral, bem como de sua eventual relação com a Convenção de Nova Iorque. Por derradeiro, apresentou-se uma síntese conclusiva do raciocínio desenvolvido ao longo da tese em relação aos tópicos analisados. / The main purpose of this thesis is to analyze the necessity, feasibility and other practical matters inherent to the negotiation and inclusion of a mandatory arbitration clause in Brazilian double tax treaties that could be triggered in cases where mutual agreement procedure, the only mechanism to solve disputes in such treaties, is not able to eliminate the controversies that may arise in this field. After a brief introduction, we began our study, on Chapter 2, by studying the main types of controversies derived from the interpretation and application of double tax treaties, specially with regard to the Brazilian experience. In this sense, we examined, on Chapter 3, the contours of the mutual agreement procedure in a way to demonstrate, in the end, the relevant deficiencies inherent to the such dispute resolution mechanism. On Chapter 4, we analyzed the different ways that such a mandatory arbitration clause, ancilar to the mutual agreement procedure (two-step approach), was inserted in the international context, namely in the EU Arbitration Convention (Convention 90/436/EEC), as well as in the OECD and UN proposals, with regard to their respectively model conventions. Also, we studied the international experience in the field, specifically in relation to the development observed in the tax treaty policies of some countries, such as the United States, Austria, Germany, United Kingdom and the Netherlands. Subsequently, on Chapter 5 we explored the more practical matters related to such a mandatory arbitration clause, specially with regard to (i) the scope of the arbitration clause, (ii) the specific terms of reference, (iii) the selection of the arbitrators, (iv) confidenciality, (v) the establishment of procedural and evidentiary rules, (vi) the seat of the arbitration, (vii) the taxpayer participation in the procedure, (viii) the minimum requirements related to the award, (ix) the logistical arrengements and costs, (x) and the source of law that can be used by the arbitrators. On Chapter 6, we tried to demonstrate the absence of any constitucional barrier preventing the use of arbitration as a means of solving controversies related to taxation, specially with regard to Brazilian double tax treaties. On the last Chapter (Chapter 7), we dealt with the issues related to the recognition and enforcement of the award under Brazilian rules and also with regard to the New York Convention. Lastly, we presented a conclusive synthesis of the study.
230

The Legitimacy of the World Trade Organization Rulemaking Processes: A Case Studies Analysis

Fraser, Véronique January 2015 (has links)
In the last decade, World Trade Organization (WTO) Members have paid little attention to the WTO rulemaking processes and their functioning. Two high-levels commissions, as well as some scholars, have identified several areas of concerns with respect to the WTO rulemaking processes. Some of them have put forth proposals for their reform. However, the WTO has not proceeded with or even reflected upon any major reforms affecting the functioning of its rulemaking processes. The lack of attention by the Members regarding these issues motivated the focus of this thesis on the legitimacy of the WTO rulemaking processes. The principal research question of this thesis is: Are the WTO rulemaking processes legitimate? To what degree? Answering this first research question necessarily leads to a secondary one: How can the WTO rulemaking processes be assessed? This thesis recognizes that there is no uniform way for assessing legitimacy both at the national and international levels. It borrows from David Beetham's legitimacy conception and assesses the legitimacy of the WTO rulemaking processes from the standpoint of WTO Members. It builds a theoretical framework for assessing the legitimacy of the rulemaking processes on the basis of Members' conception of the WTO and the concepts of input and output legitimacy that have been frequently applied to the WTO and from which are derived four legitimacy criteria: legality, effectiveness, representativeness and openness. This thesis furthermore advances that legitimacy can only be effectively assessed as a matter of degree and, therefore, develops a multidimensional interval scale to allow a precise measurement of the four criteria of legitimacy as applied to the WTO rulemaking processes. In order to assess the rulemaking processes, it uses three cases that have led to the adoption of new rules or agreements. In fact, legitimacy matters even more for the processes that led to actual rules due to the fact that they generate binding outcomes. Such a methodology based on case studies arguably provides a more accurate representation of the WTO rulemaking processes than the general processes that have been described in the secondary literature.

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