Transfer pricing is an area of major concern for tax administrations. The growth of multinational enterprises and an increase in cross border transactions has highlighted the significance of a regulated transfer pricing system. However, this regulated system imposes high penalties for improper transfer pricing. To reduce the risk of high transfer pricing penalties, multinational enterprises have resorted to advance pricing agreements with tax administrations. These agreements, though, are not a simple solution to reduce the risk of penalties. The process of executing these agreements carries with it the major drawback of information disclosure. / Given this drawback, the APA programs in the United States and Canada, as they stand today, are not long term solutions to transfer pricing disputes which arise out of improper transfer pricing or improper adoption of transfer price determination methods.

Unilateral remedies such as non-forcible reprisals, counter-measures and sanctions remain prevalent means of enforcement in international aviation relations. They are largely unregulated by international treaty law. The Tribunal in the Franco-American Air Services Arbitration of 1978, however, demonstrated that general international law has developed certain restrictions on the use of unilateral counter-measures. The emergence of new principles is also evident in the draft of the International Law Commission on State responsibility. / In an effort to combat unlawful interference with international civil aviation, an increasing number of States have expressed their willingness to take concerted counter-measures against offending States. ICAO is the logical forum for discussion and resolution of aviation matters of world-wide concern and should, therefore, act as a fact-finding body and/or dispute settlor in cases of controversy. States should also be more willing to resort to arbitration as provided for in their aviation agreements and should address explicitly the problem of enforcement when negotiating future air law treaties.

The world faces an environmental crisis which can only be resolved through global co-operation and solidarity. Traditional international environmental law, based on the positivist notion of sovereignty, cannot offer adequate solutions. International environmental law must be based on a global approach founded on the notion of a common concern of humankind. This global approach has to provide a legal framework for the protection of the global environment. But it also must take into account the diverging needs and expectations of the different states. Furthermore, it must be realistic and cannot simply demand the replacement of sovereign states by a world government. The Common Heritage of Humankind concept, developed to regulate the use of common-space areas, is based on the notion of solidarity and the duty to co-operate. It can be applied mutatis mutandis to the protection of the global environment.

This thesis is designed to verify the potential for an efficient multilateral agreement on trade in financial services. / After reference to the prevalent types of regulatory barriers and protectionist behaviour, the study analyzes those trade concepts and principles that are of particular importance and relevance to the financial services sector. / A detailed comparison of national submissions for a draft agreement and schedules of market opening commitments from various developing and developed countries subsequently attempts to demonstrate the remaining discrepancy between controversial and often abstract attitudes. / Despite the undeniable influence of the individual level of development and competitiveness, the thesis concludes that the successful fate of the Uruguay Round negotiations on financial services depends primarily on the sincere willingness of all parties to reach a beneficial compromise.

This thesis will examine the utilization of the Low Earth Orbit (LEO) regime by Global Mobile Personal Communications by Satellite Systems (GMPCS) operators and the requirements that governments must fulfill in order to acquire orbit/spectrum resources from the International Telecommunication Union (ITU) for the purpose of deploying GMPCS. In addition, it will study the administrative obligations to consult and notify the International Satellite Organizations (ISOs) of the proposed LEO-based satellite systems so as to prevent technical incompatibility and economic harm to existing ISO systems. The regulations of three ISOs, namely the International Satellite Organization (INTELSAT), the International Maritime Satellite Organization (INMARSAT) and the European Telecommunications Satellite Organization (EUTELSAT) will be examined in this context. Also included is an examination of United States regulations (as exemplar of regulations in a developed country) and regulatory recommendations for GMPCS consumer countries, in particular, less developed countries (LDCs), such as Thailand.

For a developing country, such as Mexico, switching from a centralized economy to a market economy implied a political and cultural transformation that may only be compared to the encounter of two cultures occurred more than five centuries ago, when the Spanish colonizers arrived to "New Spain". / From a legal point of view, Mexico's signature of the North American Free Trade Agreement represents the deepest encounter of that country with representatives of the Common Law. Within this context, the differences between the two legal backgrounds can be specially perceived in the procedural features of the NAFTA. At a first glance, some of these differences in legal culture may be exacerbated to the point where an authentic middle ground might be impossible to find. However, a more detailed analysis of Mexico's institutions reveals that even those most complex features of Mexican law are compatible with the free trade movement if the interpreter decides to be compatible with the reality he lives in. / This thesis contains a detailed explanation of the path Mexico followed when modifying its industrial and commercial policy, as well as a description of the procedure contained in the NAFTA for solving disputes on antidumping and countervailing duties. The thesis ends with an assessment of Mexico's compliance with that part of the Agreement, both from a theoretical and a practical perspectives.

The thesis includes, in Section I, an analysis of the European Union's internal and external competence in air transport and in matters including air transport within their scope, the nature of such competence and the procedures for conducting external relations. The thesis includes also a description of the progress in European Community competence in air transport, a new classification of the Community's secondary legislative measures in air transport in view of their external effect and the main obstacles to the acquisition by the European Union of external competence in air transport. Section II of the thesis includes an analysis of the use the European Union has made of its external competence in air transport in the areas of external relations with non-Member States and international organizations and of the various problems bearing upon such relations as well as the prospects for the future

Following the extensive use of ballistic missiles in the 1991 Persian Gulf War, there has been a renewed emphasis within the United States to develop and deploy anti-ballistic missile defenses. / This thesis examines whether the current ballistic missile defense programs of the United States comply with the limitations imposed by the 1972 Anti-Ballistic Missile Treaty between the Soviet Union and the United States. / The thesis begins with a review of the development of ballistic missiles and the systems designed to defend against them. Next an analysis of the ABM Treaty is offered, including its differing interpretations. The Treaty's legal restrictions are then applied to current ABM defensive systems in various stages of research and development. The thesis concludes with an examination of the various lawful possibilities to modify the restrictive provision of the Treaty.

The extraterritorial application of antitrust law has been extensively developped since 1957. / In the same way as the United States have tried to apply antitrust laws to Europe, the EC now wishes to apply this kind of legislation to companies outside the EC, using the criteria of jurisdictional competence in conformity with public international law. / Three successive theories have been put forward: The "Effect theory" which has been much debated on its concordance with international law. The theory of "Enterprise Unity" has the desadvantaye that it cannot be applied to all foreign undertakings. Finally, the Commission and the Court of Justice have recently relied on the theory of the "Location of Anticompetitive Conduct". This last theory stands as a compromise between the first two and has broader potential application. / As the competence of jurisdiction, the "enforcement jurisdiction over foreign undertakings is governed by international principles and is also constrained by blocking statutes. Nevertheless, the EC Commission knows how to make the most of its enforcement powers and most of the time, foreign companies submit to its decisions because the jurisdictional competence is well established. / International cooperation is developing progressively through formal and informal agreements but the diplomatic way to resolve international litigation remains predominant.

Hydro-Quebec's electricity exports greatly affect our economy and our environment. They may be concluded either under "interconnection agreements" to sell excess capacity and production during off-peak periods, or completed under "firm sales" contracts. Hydro-Quebec exports could thereby replace production plants that are needed and difficult to build south of the border. / Economics and regulation of the American industry have led to the writing of too much rigidity into the clauses. There are long term, responsibility, major force and other clauses that prevent the contracts from adapting to the changing competitive market conditions. Utilities involved in such international sales would be well advised to adopt standard formats, preferably of medium term duration. In this way, Hydro-Quebec will ensure itself of becoming a specialized supplier of electricity to the United States and thereby take advantage of its low production costs.