O fenômeno jurídico denominado dupla tributação internacional ocorre quando dois ou mais Estados soberanos submetem uma mesma pessoa (física ou jurídica), num mesmo período de tempo, ao pagamento de tributos comparáveis, em razão de um mesmo fato gerador. Embora não seja proibida expressamente por qualquer princípio geral de Direito Internacional, a dupla tributação é altamente indesejável em virtude de seus efeitos danosos à economia e, indiretamente, à sociedade em geral. Em vista disso, desde o século XIX os Estados nacionais vêm tentando implementar soluções para o problema, dentre as quais se incluem as chamadas convenções de bitributação, cujo objetivo consiste exatamente em evitar ou, ao menos, minimizar este pernicioso fenômeno. As normas contidas nestas convenções atuam atribuindo a competência tributária ora a um, ora a outro Estado, dependendo do tipo de rendimento, e, desta forma, limitam a soberania fiscal dos Estados contratantes. Considerando a enorme diversidade de ordenamentos jurídicos, bem como a grande facilidade com que são estruturadas novas operações comerciais e, até mesmo, a diversidade de idiomas, conclui-se que a eficácia das normas destas convenções é essencialmente dependente das formas e métodos de interpretação e aplicação de suas cláusulas. As entidades dedicadas ao estudo do tema, notadamente a Organização para a Cooperação e Desenvolvimento Econômico - OCDE, a Organização das Nações Unidas - ONU e também a International Fiscal Association - IFA constantemente elaboram estudos que contém recomendações de critérios a serem seguidos pelos países para a interpretação e aplicação das convenções. Contudo, em face das incompatibilidade entre os ordenamentos, em virtude dos frequentes reenvios ao direito interno dos países, e, muitas vezes, em decorrência dos próprios conflitos de interesses econômicos entre os países, nem sempre os critérios de interpretação tradicionais, ou seja, aqueles já propostos pela OCDE, ONU e mesmo pela IFA, são capazes de resolver os conflitos interpretativos e/ou de qualificação de forma a possibilitar o maior grau de eficácia de tais acordos. Assim, surge a necessidade de uma solução alternativa para o problema. Propomos, desta forma, a aplicação da teoria da argumentação jurídica com o objetivo de facilitar o raciocínio e manter a discussão sobre a interpretação das cláusulas, termos e expressões o máximo possível na esfera internacional, evitando o reenvio ao direito interno e preenchendo as lacunas deixadas pelos critérios tradicionais, possibilitando, assim, maior eficácia das normas convencionais. / International double taxation occurs when to or more sovereign states impose comparable taxes to the same person or legal entity within the same period of time. Although it is not expressly forbidden by any International Law rule or principle, international double taxation is highly undesirable as a result of it harmful effects to the countries economy and society in general. In view of this, since the 19th century countries have been trying to provide solutions for the problem, and among these possible solutions the double taxation conventions stand out as a way to avoid or at least minimize this harmful phenomenon. The rules provided in these conventions work by allocating the taxing power either to one or to the other contracting state, depending on the type of income, and, therefore, double taxation conventions do represent a limitation to the tax sovereignty of the contracting states. Considering the enormous diversity of legal systems, as well as the profusion of structures that may be used for commercial transactions, and even due to the variety of languages, it is possible to conclude that the efficiency level of double taxation conventions considerably depends on the way and on the methods pursuant to which their clauses are interpreted and applied. The international entities dedicated to analyze and suggest solutions for these issues, especially the Organization for Economic Cooperation and Development - OECD, the United Nations - UN and also the International Fiscal Association - IFA are constantly searching for solutions and also recommending some criteria to the interpretation and application of these conventions. These criteria compose the traditional, also called classical, method of interpretation. Nevertheless, due to the incompatibilities between legal systems, as well as in virtue of the frequent recourse to national law, and sometimes due to the conflicts of economical interests between the countries, the traditional criteria already proposed by the OECD, UN and IFA for the interpretation and application of double tax conventions become quite inefficient, and, as a result of this, double taxation remains a problem. Therefore, there is an urging need for an alternative solution. Thence, we propose the application of the Theory of Legal Argumentation in order to facilitate the process of interpretation and legal reasoning regarding clauses, terms and expressions, avoiding, thus, the recourse to national law and also filling the gaps existing in the traditional criteria, for the purpose of allowing larger efficiency of conventional rules.

Este estudo tem por escopo analisar o conceito das cláusulas de tax sparing e matching credit, os principais argumentos favoráveis e contrários à utilização desses mecanismos e as hipóteses em que tais cláusulas são adotadas, nos âmbitos nacional e internacional. Sabe-se que, em um primeiro momento, a Organização para a Cooperação e Desenvolvimento Econômico (OCDE) chegou a recomendar a utilização das cláusulas de tax sparing nos acordos de bitributação celebrados entre países com graus diferentes de desenvolvimento econômico, como uma forma de atrair investimentos para os países menos desenvolvidos. No entanto, em relatório publicado em 1998, denominado Tax sparing: a reconsideration, a OCDE reviu sua posição inicial sobre o assunto, passando então a desencorajar o uso dessas cláusulas por seus países membros, através de diversas críticas e questionamentos acerca de sua adoção. O Brasil, por sua vez, desde os primeiros acordos de bitributação celebrados, nos primórdios da década de 1960, tem firmado a política de sempre negociar cláusulas de tax sparing e matching credit, especialmente nos acordos celebrados com países desenvolvidos. Considerando-se tal cenário, pretende-se, com o presente trabalho, estudar as cláusulas de tax sparing e matching credit de forma profunda, de modo a oferecer subsídios para um adequado enfrentamento da questão em futuras negociações de acordos de bitributação pelo País. / The purpose of this study is to analyze the concept of tax sparing and matching credit clauses, the main arguments for and against the use of these mechanisms and the circumstances in which such clauses are adopted, nationally and internationally. It is known that, at first, the Organisation for Economic Co-operation and Development (OECD) used to recommend the inclusion of tax sparing clauses in double taxation conventions concluded between countries with different levels of economic development, as a way of attracting investments for less developed countries. However, the OECD revised its initial position on the subject in a report published in 1998, called \"Tax sparing: a reconsideration\", discouraging the use of such clauses by its member countries through various criticisms and questions about their adoption. In its turn, since the first double taxation agreements concluded in the early 1960s the Brazilian policy regarding the matter has always been to negotiate tax sparing and matching credit clauses, especially in conventions with developed countries. Given such a scenario, this paper aims at studying tax sparing and matching credit clauses deeply, in order to provide devices for an accurate understanding of the issue in future negotiations of double taxation conventions by the Country.

O presente trabalho trata da trajetória de duas musicistas brasileiras: Helza Camêu (1903-1995), pianista, compositora e musicóloga, e Joanídia Sodré (1903-1975), pianista, regente e ex-diretora da Escola Nacional de Música (atualmente Escola de Música da Universidade Federal do Rio de Janeiro) cujas carreiras tiveram início, respectivamente, em 1923 e 1927 no cenário musical do Rio de Janeiro. A construção da trajetória destas artistas visa a uma reflexão acerca de como as convenções de gênero estão imbricadas no processo social de construção de uma vocação musical neste período. Trata-se de compreender a vocação como um fato social, isto é, como um conjunto de práticas e representações sociais constituidoras da experiência do artista. A análise da trajetória de Helza Camêu e de Joanídia Sodré constitui um modo privilegiado para compreender de que maneira, na busca pela profissão de artista, estas duas mulheres criaram novos valores e sentidos que lhes permitiram transitar entre profissões masculinas e femininas. / The present study concerns the trajectory of two Brazilian musicians: Helza Camêu (1903-1995), pianist, composer and musicologist, and Joanídia Sodré (1903-1975), pianist, conductor and former director of the National School of Music (currently, the School of Music of the Federal University of Rio de Janeiro). Their career began in 1923 and 1927, respectively, in the music scene of Rio de Janeiro. The construction of the trajectory of the above mentioned artists aims at conducting a careful thought about how gender conventions are closely linked in the social process of the construction of a musical vocation during that period. It is about to understand vocation as a social fact, that is, as a set of practices and social representations that shapes the artists experience. The analysis of the trajectory of Helza Camêu and of Joanídia Sodré constitutes a privileged way to understand how those two female artists, in search for the artist profession, created new values and meanings that allowed them to make their way through male and female professions

Made available in DSpace on 2014-08-20T14:24:48Z (GMT). No. of bitstreams: 1 Dissertacao Paulo Fernando da Silva Furtado.pdf: 1139263 bytes, checksum: 49a5e748b91a55e750f745f09afb492f (MD5) Previous issue date: 2013-03-21 / The comparison between O coronel e o Lobisomem by José Candido de Carvalho and Sargento Getúlio by João Ubaldo Ribeiro examines how character narrators s discourses reveal shared assumptions in society about the power structures that are narrated and represented in the context, sustained by violence. In these works, we identify conventions admitting various forms of repression, from subtle attitudes, verbal and physical agression. Thus, the main objective of this research is to understand the textual relations between narratives and social and historical contexts marked by authoritarianism of state and legitimized by the actions of members of society who work keys for maintenance and permanence. Based on the theoretical perspective of Critical Theory of Society, with authors such as Walter Benjamin, Theodor Adorno and Raymundo Faoro reflection takes place from the narratives of how Brazilian society was formed in historical processes that have in common authoritarian structures. The voices of Colonel and police joined a network of practices that were being renewed for the maintenance of privileges, especially the perceptions of authority that they possess and that conflict in a urban space more modernized. This process is evidenced by the structure of narratives, which provide critical readings that suggest distrusting unitary narrations, since the character of incompleteness and suspicion about the protagonists and the plot itself, questioning also the processes of writing history and fiction as representations of the dominant ideology. / A comparação entre O Coronel e o Lobisomem, de José Cândido de Carvalho, e em Sargento Getúlio, de João Ubaldo Ribeiro, pretende analisar como os discursos dos personagens-narradores evidenciam pressupostos compartilhados na sociedade sobre as estruturas de poder que são, nos contextos narrados e representados, sustentados pela violência. Nestas obras, identificam-se convenções que admitiam variadas formas de repressão, desde atitudes sutis até agressões verbais e físicas. Dessa forma, o objetivo principal desta pesquisa é compreender as relações textuais das narrativas com os contextos sociais e históricos marcados pelo autoritarismo de Estado e legitimados pela atuação de membros da sociedade que exercem funções chaves para sua manutenção e permanência. Tomando como base teórica a perspectiva da Teoria Crítica da Sociedade, com autores como Walter Benjamin, Theodor Adorno e Raymundo Faoro se realiza uma reflexão a partir das narrativas de como a sociedade brasileira se formou em processos históricos que tem em comum as estruturas autoritárias. As vozes do coronel e do policial integraram uma rede de práticas que foram se renovando para a manutenção de sistemas de privilégios, destacando-se as percepções de autoridade que os mesmos possuem e que entram em conflito no espaço urbano mais modernizado. Esse processo é evidenciado pela estrutura das narrativas, as quais proporcionam leituras críticas que sugerem a desconfiança para com narrações unitárias, visto o caráter de incompletude e de suspeição acerca dos protagonistas e do próprio enredo, questionando-se também os processos de escrita da história e da ficção, enquanto representações da ideologia dominante.

Les régions construisent leur avantage économique en s'appuyant sur leur capacité à mobiliser et à canaliser les connaissances. L'enjeu de cette recherche est de comprendre la dynamique à l’œuvre dans les relations inter-acteurs qui explique la sous-performance des uns ou les capacités créatives des autres par le biais de la diffusion de connaissances ou de l'apprentissage. L'enjeu est de cerner la manière dont les individus, les firmes et les institutions interagissent ainsi que les effets de leur interaction sur la performance régionale en matière d'innovation. Nous proposons d'approcher ce sujet d'étude sous l'angle de la théorie des conventions, en explorant d'autres dimensions importantes de la créativité et de l'apprentissage, particulièrement en articulant les notions de confiance et de croyance. Les individus agissent et interagissent dans un contexte social régi par des conventions. Une action ne peut s'effectuer sans l'existence d'un certain nombre de conventions. Un des problèmes majeurs des conventions est qu'elles limitent souvent l'ensemble d'actions possibles. Elles structurent et contraignent l'action. Elles ne sont pas sans lien avec les notions de confiance et de croyance en question. / Regions build their economic advantage in relying on their ability to mobilize and channel knowledge. The aim of this research is to understand the dynamics at work in the inter-actor relationship which explains the underperformance of some actors or the creative abilities of others through dissemination of knowledge or learning. The challenge is to identify how individuals, firm sand institutions interact and the effects of their interaction on regional performance in terms of innovation. We propose to approach this subject of study under angle of conventions theory, exploring other important dimensions of creativity and learning, particularly by articulating the notions of trust and belief. lndividuals act and interact in a social context governed by conventions. An action can not take place without the existence of some number of conventions. One major problem of conventions is that they often limit the set of possible actions. They structure and constrain action. They are not unrelated to the notions of trust and belief in question.

(English) The thesis focuses on the issue of humanitarian assistance under international humanitarian law. The topic was chosen based on the personal interest of the author of the thesis and also based on the fact that it is a current and very discussed issue. The thesis is concerned with the legal sources governing the concept of humanitarian assistance. It also focuses on the history of the concept paying special attention to its modern development and to the principles on which it is based. Individual chapter is dedicated to the issue of providers and beneficiaries of humanitarian assistance. Special attention is also given to the issue of consent with the facilitation of humanitarian assistance, whether it is necessary to sough such a consent and from whom. Significant part of the thesis focuses on the facilitation and distribution of humanitarian assistance and the obligations of the third states. The first chapter of the thesis is dedicated to the introduction, definition of the term "humanitarian assistance", aims and goals of the thesis, and also to the methods and sources. The second chapter focuses in a great detail on legal sources relevant to the thesis. First, it pays attention to the treaty law. Thus, it describes the relevant provisions of the Geneva Convention IV, the Additional...

Magister Philosophiae - MPhil / South Africa

Cette Thèse a pour objet d’identifier les règles qui s’appliquent aux travailleurs mobiles qui s’impatrient en France et ceux qui s’expatrient hors de France et d’en déterminer les conséquences fiscales. Une des problématiques majeures sera celle de la détermination de la résidence fiscale de ces individus mobiles afin d’en déduire les règles qui s’appliquent à eux, tout en tenant compte de la spécificité de chaque situation. Il conviendra de s’intéresser aux mesures et régimes issus de notre droit interne mais aussi à ceux issus du droit conventionnel. En effet, les Conventions fiscales prévoient des règles spécifiques afin que les contribuables ne soit pas imposés plus d’une fois sur les mêmes revenus. Il conviendra de mesurer le champ d’application des règles fiscales particulières prévues pour ces travailleurs dans le contexte de mobilité internationale que nous connaissons / The purpose of this Thesis is to identify the applicable rules for mobile workers, defined as individuals who chose to either move to France for work or become expatriates working abroad, and the tax consequences related to such mobility. One of the main points will be to determine the tax residency of such individuals in order to identify the applicable treatments, by taking into account the specificity of each situation. We will examine the rules and special treatments raised by not only our internal law but by tax treaties as well. Indeed, tax treaties set forth special rules in order to avoid tax payers from being taxed several times on the same income. We will identify the particular tax rules’ field of application that applies for these workers in the context of international mobility

Aux Comores, le droit maritime est une discipline qui, depuis longtemps, est restée dans le flou. Les textes internes qui étaient censés régir le droit maritime aux Comores étaient presque inconnus et difficilement trouvables. Ces textes hérités de la France, mériteraient d'être amendés ou remplacés par de nouvelles dispositions tenant compte des réalités et de normes internationales. A ce jour, le pays n'a adhéré à aucune des conventions internationales en vigueur régissant le droit maritime international. Il est en manque cruel de spécialistes en droit maritime, alors que les différends dans ce domaine ne cessent d'augmenter. Plusieurs zones d'ombre et de non-droit planent sur les questions relatives au droit maritime. en nous référant au droit français avec lequel le droit comorien entretient toujours d'étroites relations, cette thèse a pour objectif principal de revisiter le droit maritime comorien afin d'en déceler les lacunes et les originalités, dans la perspective de pouvoir proposer une réforme d'ensemble du droit maritime comorien. / In the Comoros, the maritime law is a discipline which, for a long time, remained in the blur. The internal texts whiwh were supposed to govern the maritime law to the Comoros were almost inknown and not easily findable. These texts inherited France, would deserve to be amended or replaced by new provisions taking account of realities and the international standards. To date, the country adhered to none international conventions in force governing the international maritime law. It is in cruel lack specialists in maritime law, whereas the disagreements in this field do not cease increasing. Several not-right and remote regions plane on the relative questions with the maritime law. While referring to us with the French right with the Comotian Right maintains still and always close relations, this thesis aims main aim to revisit the Comorian maritime law in order to detect the gaps and the originalities of them, with a view to be able to propose an overallreform of the Comorian maritime law.

We are living in the era of financial uncertainty and high volatility on financial markets. According to some experts, these circumstances will have a significant impact on the investment conventions of Czech investors in the future. Economists are afraid of even stronger conservatism and skepticism on the field of investment tools. The gab between the yield of Czech and American or Australian family portfolio will be most probably deepen thanks to this. My master thesis has the goal to briefly define financial products which are available for Czech investors. Furthermore I also explain reasons of significant differences between the average portfolio of assets and credits of Czech, eastern and western European family.