Made available in DSpace on 2016-04-26T20:24:06Z (GMT). No. of bitstreams: 1 Tese-Solon-Sehn-25-11-2015.pdf: 1845933 bytes, checksum: 21648572dc0f2ab5539d2efa9c47062a (MD5) Previous issue date: 2015-12-18 / After a literature review and a critical analysis of existing theories, the thesis presents a new theory concerning the imposition of the tax on import under the Brazilian law. The study, based on a hypothetic-deductive method, concluded that the tax rule has as material criterion the behavior of import (verb) goods (complement), or the act of introducing goods into the national territory with the intention of incorporated into them. The space criterion is the Customs territory. The time criterion is the moment when a person did or should have done the registration of customs declaration. The creditor (active subject) is the Federal Union, while the debtor (passive subject) is the importer. The customs duties shall be calculated on an ad valorem basis consistent with the methods of valuation established by the GATT Valuation Code. The rate of duty, on the other hand, vary according the origen and the nomenclature under which particular goods should be classified / Após a revisão bibliográfica e a análise crítica das teorias existentes, a tese apresenta uma nova proposta para a compreensão dos pressupostos de incidência do imposto de importação no direito brasileiro. O estudo, baseado no método hipotético-dedutivo, concluiu que o critério material da hipótese de incidência compreende a conduta de importar (verbo) e produtos (complemento), isto é, a introdução de bens móveis e corpóreos no território nacional com a finalidade integradora. O critério espacial corresponde ao território aduaneiro. Já o critério temporal, ao momento em que se promove ou deveria promover o registro da declaração de importação perante a autoridade aduaneira. O credor (sujeito ativo) é a União Federal, recaindo a sujeição passiva sobre o importador (devedor). A base de cálculo equivale ao valor aduaneiro, determinado de acordo com os métodos de valoração do Acordo de Valoração Aduaneira (AVA). As alíquotas ad valorem, por sua vez, são determinadas em função com a origem e a classificação fiscal do produto

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La création du GATT en 1947 par les pays occidentaux a consacré un nouvel ordre commercial international. Son but consistait à faciliter les échanges commerciaux et poursuivre le développement économique. Pour cela, la réglementation du GATT visait surtout à l'application d'une politique commerciale qui consiste à démanteler les obstacles aux échanges, proscrire toute discrimination commerciale entre les pays membres et entre les marchandises importées et les marchandises locales. En ce sens l'article 1er du GATT de 1947 (devenu OMC en 1995) pose le principe cardinal du traitement de la nation la plus favorisée, c'est-à-dire un traitement égal à tous les pays participant au GATT. Mais l'arrivée des nouveaux pays indépendants dans les années 1960 a changé la nature juridique du GATT parce qu'au point de vue économique il y avait trop de disparités entre les pays. Il y a eu donc la nécessité de tenir compte de la réalité économique de ces pays, de faire en sorte qu'ils puissent rattraper le retard dans le processus de développement, et de pouvoir aussi équilibrer les échanges commerciaux. L'adoption en 1964 de la Partie IV du GATT, intitulée commerce et développement, consacre la non réciprocité commerciale en faveur des pays en développement, et officialise par la même occasion une dualité des normes parce que les deux catégories de parties contractantes appliquent différemment les principes du Gatt. Il devient alors pertinent d'étudier cette asymétrie juridique qui devait compenser l'inégalité de développement des pays insuffisamment développés. Selon le credo des libéraux de l'époque, les PED peuvent se développer économiquement par des échanges commerciaux. Mais, en dépit des traitements préférentiels qui sont accordés aux pays en développement, ils n'arrivent pas à se développer, leur balance commerciale est déficitaire, leur productivité est faible. En faisant une étude globale sur la situation des pays en développement, nous traiterons en particulier le cas du Niger et du Bénin. Cette recherche sert: d'abord à voir les effets du libéralisme économique sur les pays économiquement faibles, ensuite susciter l'intérêt à étudier le développement économique des pays en dehors d'une dualité des normes qui n'apporte pas de résultats escomptés. / The creation of GATT in 1947 by western countries has set a new international order trade that would facilitate trade exchanges and moves forward economic development around the world. For that reasbn GATT regulations aimed above aIl at the application of a trade policy that consists of getting rid of the hindrances to the exchanges, and proscribe discriminatory trade exchanges between countries and imported and exported local merchandizes. Indeed article 1 in GATT regulations in 1947 (became WTO in 1995) poses the cardinal mIe of treatment of the nation which is more privileged, that is an equal treatment for aIl countries that are members of GATT. But the arrivaI of the new independent countries III 1960 has changed the juridical nature of GATT because economically the gap was too huge between the countries. So it is important to take into account the economic reality of the poor countries to set a strategic policy that will help them out. With that policy they will be able to catch up with the new era of development and trade exchanges around the world will be fair. The adoption in 1964 of the Part 4 of GATT regulations entitled trade and development favours the non-reciprocity trade to developing countriesand makes official at the same occasion a duality of norms because the two categories of members put into the application the mIes ofGATT differently. This research aims at studying this asymmetrical politic that would compensate the inequality of the development of poor countries, and would also provide them an economic development by the means of trade exchanges. ln spite of the preferential treatments given to the developing countries, theyare not yet making any progress because their trade balance is deficient, and their productivity is worthless. In doing a broader research on the situation of developing countries, we will focus particularly on the situations of Niger and Benin. This research would serve first to analyse the effects of the economic liberalism on the poor countries; secondly create the interest to study the economic development of the countries out of the asymmetrical politic that do not bring any attempted results. / "Mémoire présenté à la Faculté des Études supérieures En vue de l'obtention du grade de Maîtrise en droit des affaires (LL.M.)"

La période de l’après-guerre posa d’importants défis commerciaux à l’économie canadienne. Les années entre 1945 et 1950 furent effectivement marquées par la rupture de son système commercial traditionnel et la recherche d’une stratégie alternative. Le pays dut composer avec un déficit commercial croissant à l’égard des États-Unis, ainsi qu’une chute de ses exportations à destination du Royaume-Uni, ruiné par les années de guerre. Ce déséquilibre commercial qui menaçait d’épuiser les réserves canadiennes de dollars américains reflétait l’écart entre les capacités productives des deux rives de l’Atlantique. Le programme de reconstruction des économies européennes, ou plan Marshall, fut accueilli avec enthousiasme à Ottawa puisqu’il devait non seulement rétablir les marchés du Vieux Continent, mais également faciliter la mise en place d’un réseau multilatéral d’échanges et la libéralisation du commerce international. Les tensions de la guerre froide limitèrent toutefois l’ouverture de ces marchés aux marchandises canadiennes, puisque l’endiguement du communisme commanda une consolidation européenne qui privilégia le démantèlement des entraves aux échanges intra-européens, aux dépens du commerce transatlantique. Les préoccupations de Washington en matière de sécurité collective devaient néanmoins laisser place à une stratégie alternative pour le Canada, en poussant la coopération économique des deux pays, dans le but d’optimiser une production de défense destinée aux pays membres de l’OTAN, dont la demande était soutenue par l’aide Marshall. L’incorporation du Canada dans ce dispositif de défense élargie à la communauté atlantique permit ainsi d’assurer un accès privilégié à ses marchandises sur le marché américain, et par conséquent de progresser vers l’équilibre commercial. / The postwar years brought many challenges to the Canadian economy in terms of trade policies. Indeed, in the years between 1945 and 1950, Canada experienced growing trade imbalances as imports from the United States market reached new peaks and exports to the United Kingdom decreased dramatically due to financial exhaustion caused by the war. These developments soon raised concerns as the country was faced with the prospect of foreign reserves depletion, a situation mainly caused by the productivity gap existing between the economies of the two sides of the Atlantic. The American sponsored European Recovery Program or Marshall Plan was met with enthusiasm in Ottawa as it intended to restore economic viability of the European markets as well as to establish a multilateral trade system based on non-discriminatory trade practices. The international tensions of the nascent Cold War were to limit these achievements as the need for a strong Europe dictated the elimination of restrictive trade practices between European commercial partners without giving equal treatment to transatlantic trade relations. However, the conflictual Cold War context was to offer an alternative strategy to the Canadian’s quest for dollars, for Washington’s collective security concerns paved the way to closer economic cooperation and privileged access to Canadian exports of strategic materials and other defence related commodities in the American market. The Marshall Plan was a key element of the procurement mechanism of the NATO country whose demand alleviated the pressure on Canadian foreign reserves through greater exports to the United Stated.

I evaluate four possible approaches the United States may take to address China's practice of undervaluing the renminbi: 1) a challenge under Article XV of the GATT and the associated IMF provisions; 2) countervailing duties; 3) antidumping measures; and 4) safeguard measures. I conclude that the first three approaches are unlikely to succeed; there are a number of legal and political obstacles to the pursuit of these remedies. While the current WTO safeguards regime is likely insufficient, a new safeguards regime can--and should--be developed. I review and critique Dani Rodrik's proposal for a new safeguards regime and set out my own basic blueprint for a significantly expanded safeguards regime, emphasizing that flexibility in the realm of international trade law would help to secure overall stability in international trade itself. In order to be effective shock absorbers, safeguards must become far more flexible.

I evaluate four possible approaches the United States may take to address China's practice of undervaluing the renminbi: 1) a challenge under Article XV of the GATT and the associated IMF provisions; 2) countervailing duties; 3) antidumping measures; and 4) safeguard measures. I conclude that the first three approaches are unlikely to succeed; there are a number of legal and political obstacles to the pursuit of these remedies. While the current WTO safeguards regime is likely insufficient, a new safeguards regime can--and should--be developed. I review and critique Dani Rodrik's proposal for a new safeguards regime and set out my own basic blueprint for a significantly expanded safeguards regime, emphasizing that flexibility in the realm of international trade law would help to secure overall stability in international trade itself. In order to be effective shock absorbers, safeguards must become far more flexible.

Magister Legum - LLM

近年來，由於消費者對於產品安全的重視程度與日俱增，各式各樣的私營標準開始蓬勃發展。這些私營標準雖不具備法律強制力，其所導致的市場排擠效應仍使生產者不得不積極使其產品取得各項私營標準的認證，引發私營標準是否具有實質上強制力並進而影響國際間自由貿易之疑慮。隨著開發中國家自2005年開始於SPS委員會中提出全球良好農業慣例標準對國際自由貿易之負面影響，私營標準之相關法律議題於WTO場域中益發重要，實有研究討論之必要。鑒於私營標準種類、數量之眾，本論文以於WTO下被具體指謫之全球良好農業慣例標準為例，探討全球良好農業慣例標準是否有落入WTO法規範管轄範疇之可能，並透過涉及私營標準議題之食品衛生檢驗與動植物檢疫措施協定、技術性貿易障礙協定與關稅及貿易總協定相關條文的解釋與分析，討論全球良好農業慣例標準與該些規範之關連性及適法性，既而於WTO下甚至WTO以外之國際場域，探究尋求相關貿易衝擊因應之道的可行性，希冀能為私營標準對國際自由貿易體系所帶來的影響及其與WTO之關係進行審視並作出建議。 / In recent years, all kinds of private standards have started to develop prosperously because consumers consider product safety more and more important. Although these private standards are not mandatory, the crowding out effect of markets causing by these standards still makes producers have to achieve relevant certification as far as possible. This situation causes anxiety about the possibility that private standards are de facto mandatory and create trade barriers. While developing countries have stated that GlobalGAP Standard makes bad influence on international trade in the SPS Committees since 2005, the legal issues about private standards become more and more important under WTO regime and need to be studied and discussed. In view of the fact that there are too many kinds of private standards, the thesis takes GlobalGAP Standard for example to discuss whether private standards shall be subject to the rules of WTO Agreements. In order to conduct careful examining and come up with suggestions of the influence on international trade which caused by private standards and the relationship between private standards and WTO, it is necessary to research into the connection between GlobalGAP Standard and WTO rules and the legality of this standard through explaining and analyzing relevant rules which involves the issue of private standards under the SPS Agreement, TBT Agreement, and GATT and to discuss the feasibility of finding the solution to relevant trade impact under WTO regime or other international fields.

No description available.

Performance requirements act as policy instruments for achieving broadly-defined economic and developmental objectives of States, especially industrial and technological development objectives. Many States consider that performance requirements distort trade and investment flows, negatively impact global and national welfare and disrupt investment decisions compared to business-as-usual scenarios. As a result, a number of States have committed to prohibiting performance requirements in international investment agreements (“IIAs.”). Performance requirement prohibitions (“PRPs”) are meant to eliminate trade-distorting performance requirements and performance requirements which replace investor decision-making by State decision-making. This thesis focuses on providing answers to two research questions: first, how do States prohibit performance requirements in IIAs? And second, how should PRPs in IIAs be interpreted and applied? For the first time, this thesis: proposes a comprehensive understanding of PRPs in IIAs by drawing notably on the General Agreement on Tariffs and Trade (“GATT”) Uruguay Round of negotiations and on the United States Bilateral Investment Treaty (“BIT”) Programme; develops a detailed typology and analysis of PRPs in IIAs through the identification of systematically reproduced drafting patterns; conducts the first critical and in-depth analysis of all arbitral awards which have decided claims based on PRPs in IIAs; analyses interpretation and application issues related to provisions that exempt government procurement from PRPs and to reservations that shield sensitive non-conforming measures or strategically important sectors from PRPs; and anticipates the application of most-favoured nation (“MFN”) treatment clauses to PRPs in the future. Finally, this thesis formulates proposals that can help interpret and apply existing PRPs and draft future PRPs in a more deliberate and informed way.