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Anti-dumping actions against China : a comparison of European Community and Indian laws and policiesLu, Lu January 2009 (has links)
University of Macau / Faculty of Law
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Os deveres de colaboração, cooperação e proteção no direito tributário : por um novo perfil de relação jurídico tributáriaPorto, Éderson Garin January 2015 (has links)
A presente tese tem por objetivo o reconhecimento e a aplicação dos deveres de colaboração, cooperação e proteção no âmbito do Direito Tributário. Parte-se da premissa de que a relação tributária experimentada na prática não está alinhada com os preceitos constitucionais que deveriam regê-la, decorrendo desta observação a necessidade de apurar as razões do descompasso e propor a superação do modelo que inspira o anacronismo detectado. A relação jurídico-tributária é uma projeção na seara tributária do instituto jurídico “relação jurídica” e como tal não pode ficar alheia às descobertas realizadas pela ciência do Direito nos últimos séculos, nem ser infensa à incidência do princípio da boa-fé objetiva. Nesse linha, outra hipótese suscitada no trabalho consiste na proposição de uma terceira categoria para estudo da obrigação tributária, de modo que além da obrigação principal e da obrigação acessória (artigo 113 do Código Tributário Naciona), afigura-se necessário reconhecer os deveres funcionais, laterais ou anexos que com as duas outras categorias não se confundem. Destas hipótese, surgem os objetivos específicos da tese que consistem em analisar os fundamentos, conceito e eficácias dos deveres de colaboração, cooperação e proteção. A investigação possui nítido caráter prático, na medida em que pretende resolver problemas corriqueiros verificados no relacionamento entre Fisco e contribuinte. Busca-se superar a relação de rivalidade para um modelo colaborativo e cooperativo, no qual as partes estejam imbuídas no mesmo propósito que é a obtenção do bem de todos. A pretensão de modificação do modelo relacional existente encontra apoio no direito estrangeiro, onde o dever de colaboração é mandamento expresso nos ordenamentos jurídicos examinados. Utiliza-se, na investigação, o método analítico-funcional, vocacionado a verificar o sentido e a função do instituto objeto de análise, sem prejuízo de uma breve análise histórica realizada nos primeiros capítulos da tese, assim como sem descurar um estudo comparatista dos modelos jurídicos estrangeiros. Como resultado da pesquisa, propõe-se a resignificação da relação obrigacional tributária, sugere-se a criação da categoria de deveres funcionais, laterais ou anexos que, de seu turno, envolvem os deveres específicos de colaboração, cooperação e proteção. Por fim, os deveres de colaboração, cooperação e proteção aplicam-se ao Direito Tributário e possuem funções normativas e forças normativas específicas. / This thesis aims to recognize and to apply the duties of collaboration, cooperation and protection under the Tax Law. It starts with the premise that tax relationship experienced in practice is not up-to-date with the constitutional principles that should rule it, deriving this observation the need to find out the the reasons of the mismatch and propose overcoming the model that inspires detected anachronism. The tax relation is a projection in tax domain of the legal institute called “legal relationship” and as such can not be indifferent to the discoveries made by the science of law in recent centuries, nor be averse to the effect of the principle of good faith. In this regard, another hypothesis raised in this work consists in proposing a third category for the study of tax liability, so that in addition to the principal obligation and the ancillary obligation (Article 113 of the National Tax Code), it is necessary to recognize the functional or side duties, that with the other two categories are not confused. From this perspective, there are the specific goals of this thesis wich are the annalyses of the ground argument, the concept and the efficacy of the duties of collaboration, cooperation and protection. Research has a clear practical purpose, to the extent that it seeks to solve everyday problems in the relationship between tax authorities and taxpayers. The investigation seeks to overcome the rivalry relationship to a collaborative and cooperative model, in which the parties are imbued with the same purpose that is getting the good of all. The ambition of modifying the traditional model of relationship is supported by foreign law, where the duty of cooperation is stipulated in the legal systems examined. This research uses the analytical-functional method, designed to check the meaning and function of the institute reviewed, notwithstanding a brief historical analysis in the first chapters of the thesis, as well as a comparative study without neglecting the foreign models. As a result of research, it is proposed reframing the tax obligatory relationship, suggests the creation of the category of functional duties, side or attachments which, in turn, involve the specific duties of collaboration, cooperation and protection. Finally, the collaboration duties, cooperation and protection up to apply tax law and have regulatory functions and specific regulatory forces.
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Contratos de longo prazo e dever de cooperação / Long term contracts and duty to cooperateGiuliana Bonanno Schunck 29 November 2013 (has links)
Este trabalho pretende analisar as particularidades dos contratos de longo prazo que levam a exigir-se dos contratantes uma postura diferenciada quanto à cooperação que eles devem entre si, para que a execução do contrato ocorra de forma eficiente. Analisamos, também, o dever de cooperação decorrente da boa-fé objetiva, suas peculiaridades e forma de aplicação aos contratos de longo prazo, sempre considerando os novos paradigmas dos contratos, associados com o papel e a importância dos contratos à sociedade e à economia. De fato, as contratações duradouras possuem características que as distinguem das relações instantâneas, com especial destaque para seu caráter relacional e incompleto, que demonstram que a postura das partes deve ser mais próxima e leal e, por isso, a cooperação tem forte importância. A boa-fé objetiva determina o dever de cooperação por meio de sua função de criação de regras de conduta. Na prática, o dever de cooperação que deve ser mais intenso para os contratos de longo prazo se concretiza por meio dos deveres anexos de conduta, que só serão conhecidos e individualizados em cada contratação individualizada. Considerados tais aspectos que justificam a maior intensidade da cooperação nos contratos de longo prazo e demonstram como a cooperação se verificará por meio dos deveres anexos de conduta, analisamos os casos de descumprimento de tais deveres por meio do conceito da violação positiva do contrato, em oposição à mora ou inadimplemento, que se relacionam ao descumprimento da própria prestação e suas consequências às relações contratuais, especialmente às de longo prazo. / This thesis has the purpose of analyzing the particularities of the long term contracts that lead to require the contracting parties to adopt a different conduct concerning cooperation between them, so that the performance of the contract may occur in an efficient fashion. We also intend to analyze the cooperation duty arising out of the goodfaith principle, its characteristics and its application to the long term contracts, always taking into consideration the news standards of the Contract Law associated with the role of the contracts to the society and economy. Indeed, the long term contracts have certain particularities that make them different from the spot relationships, in special their relational character and incompleteness, which show that the parties conduct shall be loyal and faithful and, thus, cooperation has a very important task. The principle of good-faith sets forth the duty to cooperate by means of its function of creating conduct rules. In practical terms, the duty to cooperate which shall be more intense for long term contracts is observed by means of the implied or ancillary duties, which are only known and individualized in each particular and concrete contract. Bearing in mind such aspects that justify a more intense cooperation in long term contracts and demonstrate that cooperation will mean, in practice, the compliance with ancillary or implied duties, we analyze the cases of violation of the duty to cooperate in opposition to the breaches of the contract obligations themselves and the consequences of such violation to the contractual relationship, especially to the long term contracts.
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Os deveres de colaboração, cooperação e proteção no direito tributário : por um novo perfil de relação jurídico tributáriaPorto, Éderson Garin January 2015 (has links)
A presente tese tem por objetivo o reconhecimento e a aplicação dos deveres de colaboração, cooperação e proteção no âmbito do Direito Tributário. Parte-se da premissa de que a relação tributária experimentada na prática não está alinhada com os preceitos constitucionais que deveriam regê-la, decorrendo desta observação a necessidade de apurar as razões do descompasso e propor a superação do modelo que inspira o anacronismo detectado. A relação jurídico-tributária é uma projeção na seara tributária do instituto jurídico “relação jurídica” e como tal não pode ficar alheia às descobertas realizadas pela ciência do Direito nos últimos séculos, nem ser infensa à incidência do princípio da boa-fé objetiva. Nesse linha, outra hipótese suscitada no trabalho consiste na proposição de uma terceira categoria para estudo da obrigação tributária, de modo que além da obrigação principal e da obrigação acessória (artigo 113 do Código Tributário Naciona), afigura-se necessário reconhecer os deveres funcionais, laterais ou anexos que com as duas outras categorias não se confundem. Destas hipótese, surgem os objetivos específicos da tese que consistem em analisar os fundamentos, conceito e eficácias dos deveres de colaboração, cooperação e proteção. A investigação possui nítido caráter prático, na medida em que pretende resolver problemas corriqueiros verificados no relacionamento entre Fisco e contribuinte. Busca-se superar a relação de rivalidade para um modelo colaborativo e cooperativo, no qual as partes estejam imbuídas no mesmo propósito que é a obtenção do bem de todos. A pretensão de modificação do modelo relacional existente encontra apoio no direito estrangeiro, onde o dever de colaboração é mandamento expresso nos ordenamentos jurídicos examinados. Utiliza-se, na investigação, o método analítico-funcional, vocacionado a verificar o sentido e a função do instituto objeto de análise, sem prejuízo de uma breve análise histórica realizada nos primeiros capítulos da tese, assim como sem descurar um estudo comparatista dos modelos jurídicos estrangeiros. Como resultado da pesquisa, propõe-se a resignificação da relação obrigacional tributária, sugere-se a criação da categoria de deveres funcionais, laterais ou anexos que, de seu turno, envolvem os deveres específicos de colaboração, cooperação e proteção. Por fim, os deveres de colaboração, cooperação e proteção aplicam-se ao Direito Tributário e possuem funções normativas e forças normativas específicas. / This thesis aims to recognize and to apply the duties of collaboration, cooperation and protection under the Tax Law. It starts with the premise that tax relationship experienced in practice is not up-to-date with the constitutional principles that should rule it, deriving this observation the need to find out the the reasons of the mismatch and propose overcoming the model that inspires detected anachronism. The tax relation is a projection in tax domain of the legal institute called “legal relationship” and as such can not be indifferent to the discoveries made by the science of law in recent centuries, nor be averse to the effect of the principle of good faith. In this regard, another hypothesis raised in this work consists in proposing a third category for the study of tax liability, so that in addition to the principal obligation and the ancillary obligation (Article 113 of the National Tax Code), it is necessary to recognize the functional or side duties, that with the other two categories are not confused. From this perspective, there are the specific goals of this thesis wich are the annalyses of the ground argument, the concept and the efficacy of the duties of collaboration, cooperation and protection. Research has a clear practical purpose, to the extent that it seeks to solve everyday problems in the relationship between tax authorities and taxpayers. The investigation seeks to overcome the rivalry relationship to a collaborative and cooperative model, in which the parties are imbued with the same purpose that is getting the good of all. The ambition of modifying the traditional model of relationship is supported by foreign law, where the duty of cooperation is stipulated in the legal systems examined. This research uses the analytical-functional method, designed to check the meaning and function of the institute reviewed, notwithstanding a brief historical analysis in the first chapters of the thesis, as well as a comparative study without neglecting the foreign models. As a result of research, it is proposed reframing the tax obligatory relationship, suggests the creation of the category of functional duties, side or attachments which, in turn, involve the specific duties of collaboration, cooperation and protection. Finally, the collaboration duties, cooperation and protection up to apply tax law and have regulatory functions and specific regulatory forces.
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Os deveres de colaboração, cooperação e proteção no direito tributário : por um novo perfil de relação jurídico tributáriaPorto, Éderson Garin January 2015 (has links)
A presente tese tem por objetivo o reconhecimento e a aplicação dos deveres de colaboração, cooperação e proteção no âmbito do Direito Tributário. Parte-se da premissa de que a relação tributária experimentada na prática não está alinhada com os preceitos constitucionais que deveriam regê-la, decorrendo desta observação a necessidade de apurar as razões do descompasso e propor a superação do modelo que inspira o anacronismo detectado. A relação jurídico-tributária é uma projeção na seara tributária do instituto jurídico “relação jurídica” e como tal não pode ficar alheia às descobertas realizadas pela ciência do Direito nos últimos séculos, nem ser infensa à incidência do princípio da boa-fé objetiva. Nesse linha, outra hipótese suscitada no trabalho consiste na proposição de uma terceira categoria para estudo da obrigação tributária, de modo que além da obrigação principal e da obrigação acessória (artigo 113 do Código Tributário Naciona), afigura-se necessário reconhecer os deveres funcionais, laterais ou anexos que com as duas outras categorias não se confundem. Destas hipótese, surgem os objetivos específicos da tese que consistem em analisar os fundamentos, conceito e eficácias dos deveres de colaboração, cooperação e proteção. A investigação possui nítido caráter prático, na medida em que pretende resolver problemas corriqueiros verificados no relacionamento entre Fisco e contribuinte. Busca-se superar a relação de rivalidade para um modelo colaborativo e cooperativo, no qual as partes estejam imbuídas no mesmo propósito que é a obtenção do bem de todos. A pretensão de modificação do modelo relacional existente encontra apoio no direito estrangeiro, onde o dever de colaboração é mandamento expresso nos ordenamentos jurídicos examinados. Utiliza-se, na investigação, o método analítico-funcional, vocacionado a verificar o sentido e a função do instituto objeto de análise, sem prejuízo de uma breve análise histórica realizada nos primeiros capítulos da tese, assim como sem descurar um estudo comparatista dos modelos jurídicos estrangeiros. Como resultado da pesquisa, propõe-se a resignificação da relação obrigacional tributária, sugere-se a criação da categoria de deveres funcionais, laterais ou anexos que, de seu turno, envolvem os deveres específicos de colaboração, cooperação e proteção. Por fim, os deveres de colaboração, cooperação e proteção aplicam-se ao Direito Tributário e possuem funções normativas e forças normativas específicas. / This thesis aims to recognize and to apply the duties of collaboration, cooperation and protection under the Tax Law. It starts with the premise that tax relationship experienced in practice is not up-to-date with the constitutional principles that should rule it, deriving this observation the need to find out the the reasons of the mismatch and propose overcoming the model that inspires detected anachronism. The tax relation is a projection in tax domain of the legal institute called “legal relationship” and as such can not be indifferent to the discoveries made by the science of law in recent centuries, nor be averse to the effect of the principle of good faith. In this regard, another hypothesis raised in this work consists in proposing a third category for the study of tax liability, so that in addition to the principal obligation and the ancillary obligation (Article 113 of the National Tax Code), it is necessary to recognize the functional or side duties, that with the other two categories are not confused. From this perspective, there are the specific goals of this thesis wich are the annalyses of the ground argument, the concept and the efficacy of the duties of collaboration, cooperation and protection. Research has a clear practical purpose, to the extent that it seeks to solve everyday problems in the relationship between tax authorities and taxpayers. The investigation seeks to overcome the rivalry relationship to a collaborative and cooperative model, in which the parties are imbued with the same purpose that is getting the good of all. The ambition of modifying the traditional model of relationship is supported by foreign law, where the duty of cooperation is stipulated in the legal systems examined. This research uses the analytical-functional method, designed to check the meaning and function of the institute reviewed, notwithstanding a brief historical analysis in the first chapters of the thesis, as well as a comparative study without neglecting the foreign models. As a result of research, it is proposed reframing the tax obligatory relationship, suggests the creation of the category of functional duties, side or attachments which, in turn, involve the specific duties of collaboration, cooperation and protection. Finally, the collaboration duties, cooperation and protection up to apply tax law and have regulatory functions and specific regulatory forces.
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Povinnosti společníků společnosti s ručením omezeným / Duties of members of a limited liability companyCoufalová, Michaela January 2016 (has links)
The theme of this thesis is the duties of members of a Limited Liability Company. Recently experienced legislation about legal relationships of a Limited Liability Company many changes related to the new recodification of private law, made by the Act no. 89/2012 Coll, Civil Code, and by the Act no. 90/2012 Coll., Business Corporations Act. Recodification had very significant impact on some areas of a Limited Liability Companies and duties of theirs members. From this perspective it is a very current theme. The thesis is divided into five chapters. For thesis were used as primary sources laws of the Czech Republic, from secondary sources case law and numerous monographs, articles and commentaries to relevant laws. The most significant changes that directly affected the duties of members of a Limited Liability Company, are minimization of the amount of capital, pushing deposit and liability duties in the background, incorporation of the loyalty to the law, the possibility of acquisition of shares by the company, the possibility of creating more types of shares, the possibility of acquiring a stake in the company from non-owner and many others. The basis of the whole recodification is largely dispositive legislation that puts greater responsibility and prudence on members but creditors as well. The key...
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South African anti-dumping law and practice : a juridical and comparative analysis of procedural and substantive issues / Omphemetse Stephen SibandaSibanda, Omphemetse Stephen January 2011 (has links)
This thesis addresses issues of anti-dumping law and practice from a critical
and juridical analysis position. In particular, the thesis seeks to determine
whether the South African anti-dumping regime is compliant with the anti-dumping
regime of the World Trade Organization (hereafter WTO), and to
consider possible solutions for addressing instances where the South African
law is not WTO compatible. The thesis departs from the hypothesis that the
WTO merely requires functional equivalence of the implementation of national
legislation on anti-dumping, and not the verbatim adoption of WTO
jurisprudence and relevant provisions of the Agreement on the Implementation
of Article VI of the General Agreement on Tariffs and Trade of 1994 (hereafter
URAA), into the legislation of State Parties. Some of the provisions of the URAA
are not completely clear, and are cast in convoluted and complicated technical
jargon, leaving loopholes that may be justifiably exploited by State Parties.
The study in this thesis was achieved through the critical analysis of legislation
and relevant legal documents, case law and contemporary literature. The
primary research paradigm used in this study is interpretive and analytical,
which is the same as qualitative research methodology. The legal comparative
research method, with a historical component, also played an important role in
this study.
The literature study undertaken and the critical analyses made of the South
African anti-dumping regime show mixed findings. The South African antidumping
regime was found to have both positive aspects and problematic
aspects when compared with WTO regulations. Some of the critical areas of the
South African anti-dumping regime are WTO compatible whilst others are not.
In some areas the South African anti-dumping regime has adopted functionally
equivalent provisions to the provisions of the WTO law. However, the practice of
the International Trade Administration Commission (ITAC) is sometimes fraught
with inconsistencies. The compatibility of the South African anti-dumping
system with the WTO regime came close to being examined by the WTO on 1
April 1999 in the dispute of South Africa - Anti-dumping
Duties on the Import of Certain Pharmaceutical Products from India based on
allegations that the method for calculating normal value used by the ITAC was
found to be inconsistent with the URAA. Similarly, the conformity of the
procedures and findings of the International Trade and Administration Act
(ITAA) in anti-dumping cases came under attack in the cases of Algorax v The
International Trade Administration Commission and others, and Scaw v The
International Trade Administration Commission and others, respectively.
Finally, the thesis ends with recommendations in response to the challenges
identified and key submissions made throughout the analysis. Key
recommendations include the broadening of the concept of interested parties to
include registered trade unions and trade union federations; introducing an
explicit and mandatory "public Interests" provision to ensure that South Africa's
anti-dumping administration is free from political trappings in the form of the
involvement of the Minister of Trade and Industry; introducing the new section
31 bis of the ADR in order to allow the initiation of anti-dumping petitions by a
registered trade union or trade union federation; providing procedural guidelines
for self-initiation of anti-dumping petitions by the ITAC; increasing transparency
in anti-dumping proceedings and enquires; setting realistic time-lines for all anti-dumping
processes and ensuring compliance with the same; improving the
institutional and functional capacity of the ITAC; amending section 18.3 of the
ADR to allow search and seizure operations pursuant to the provisions of the
Criminal Procedure Act 51 of 1977 and the Customs Act; having a clear
provision on verification visits confidentiality and a clear provision on producer
knowledge; introducing a clear provision in the ADR dealing explicitly with
zeroing pursuant to Article 2.4.3 (ii) of URAA; and the introduction of duty refund
procedures.
It is hoped that the recommendations made in this thesis, which are in the form
of suggested legislative interventions required to upgrade certain areas of South
African anti-dumping law and practice to be fully WTO compliant, will influence
the introduction of suitably crafted anti-dumping legislation in South Africa. It is
further hoped that the thesis will become an invaluable source of information for
practitioners and students, and a critical source on the best practice for the
imposition and implementation of anti-dumping measures. Moreover, the thesis
will add to the body of academic writing on South African anti-dumping law. / Thesis (PhD.(Law) North-Wets University, Mafikeng Campus, 2011
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Fiduciary responsibility and responsible investment : definition, interpretation and implications for the key role players in the pension fund investment chainSwart, Rene Louise 02 1900 (has links)
Since their creation in Europe in the seventeenth century, pension funds have grown to become one of the main sources of capital in the world. A number of role players ultimately manage the pension money of members on their behalf. Accordingly, the focus of this study is on the role players involved in the actual investment of pension fund money. For the purposes of the study, the key role players in the pension fund investment chain are identified as pension fund trustees, asset managers and asset consultants. These role players have a specific responsibility in terms of the service that they ought to provide. One of the key aspects of this dissertation is therefore determining whether their responsibility is a fiduciary responsibility.
The main purpose of the study is, however, to answer one overarching research question:
Does fiduciary responsibility create barriers to the implementation of responsible investment in the South African pension fund investment chain?
Clearly, there are two key terms in this research question, fiduciary responsibility and responsible investment. It is suggested that responsible investment takes at least two forms: a “business case” form1 in which environmental, social and governance (ESG) issues are considered only in so far as they are financially material; and a social form in which ESG issues are considered over maximising risk adjusted financial returns.
Three key questions were asked in order to find qualitative descriptions and interpretations of fiduciary responsibility:
Question 1: Are the key role players in the pension fund investment chain fiduciaries?
Question 2: If so, to whom do the key role players owe their fiduciary duty?
Question 3: What are the fiduciary duties of the key role players in the pension fund investment chain?
It is also suggested that the duty to act in the best interests of beneficiaries could be described as the all-encompassing fiduciary duty. Two main interpretations of the / Private Law / (LL.M.(Private Law))
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The EU's anti-dumping policy towards China: adiscriminatory policy and unfair methodology?Cornelis, Joris. January 2005 (has links)
published_or_final_version / abstract / Law / Master / Doctor of Legal Studies
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Explaining the “Explained”: An Examination of the Gender-Based Education Gap in India and its Impact on the Wage GapRungta, Kanupriya 01 January 2013 (has links)
Analysis of the National Sample Survey Data from 2011-2012 shows that a gender-based education gap exists. Women are more likely than men to be illiterate. Some parents continue to view household duties as more important than education in the case of girls, causing some to drop out in primary and middle school, which leads to lower experience accumulation. However, females are almost equally as likely as males to be enrolled in school, and an equal proportion of males and females earn higher education degrees. More importantly, the difference in resource allocation seems to be minimal. Although education has a strong, positive impact on wages, returns to education for women are lower than those for men. This is taken into account by parents when making education decisions for their children. As a result, the wage gap appears to be a cause and effect of the education gap.
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