Spelling suggestions: "subject:"treaties."" "subject:"reaties.""
131 |
Learning from Incredible Commitments: Evolution and Impact of Bilateral Investment TreatiesMinhas, Shahryar Farooq January 2016 (has links)
<p>Ostensibly, BITs are the ideal international treaty. First, until just recently, they almost uniformly came with explicit dispute resolution mechanisms through which countries could face real costs for violation (Montt 2009). Second, the signing, ratification, and violation of them are easily accessible public knowledge. Thus countries presumably would face reputational costs for violating these agreements. Yet, these compliance devices have not dissuaded states from violating these agreements. Even more interestingly, in recent years, both developed and developing countries have moved towards modifying the investor-friendly provisions of these agreements. These deviations from the expectations of the credible commitment argument raise important questions about the field's assumptions regarding the ability of international treaties with commitment devices to effectively constrain state behavior.</p> / Dissertation
|
132 |
How much substantive protection should investment treaties provide to foreign investment?Bonnitcha, Jonathan Merrington January 2012 (has links)
This thesis contributes to academic debate about the question: how much substantive protection should investment treaties (IITs) provide to foreign investment? Chapters 5 and 6 argue that arbitral tribunals have interpreted fair and equitable treatment and indirect expropriation provisions of existing IITs in several different ways. Each of these interpretations is sketched as a model level of protection that could be explicitly adopted by states in the future, either through inclusion in new IITs, or through amendment to existing IITs. In this way, the thesis defines a range of prospective options available to states concerning the level of protection to provide to foreign investment through IITs. The thesis evaluates the relative desirability of these different levels of protection. The thesis argues that different levels of protection should be evaluated according to their likely consequences. The thesis develops a framework for inferring and understanding the likely consequences of adopting different levels of protection. The framework proposes that the consequences of a given level of protection can be understood in terms of its likely effect on: economic efficiency; the distribution of economic costs and benefits; flows of foreign direct investment into host states; the realisation of human rights and environmental conservation in host states; and respect for the rule of law in host states. Within this framework, the thesis provides an assessment and synthesis of existing empirical evidence and explanatory theory so far as they relate to the consequences of IIT protections. It also specifies the normative criteria by which these consequences should be evaluated. Through the application of this framework, the thesis concludes that lower levels of protection of foreign investment are, in general, likely to be more desirable than higher levels of protection.
|
133 |
The Jay Treaty: Ratification and ResponseWilkin, Mark 05 1900 (has links)
This study focuses on the reaction in the United States to Jay's Treaty, 1794-96. Though crucial in the development of American diplomacy, the treaty's greatest impact was on the domestic politics of the young nation. The most important sources were the correspondence of the participants. Other materials include newspapers, diaries, government documents, and secondary sources. The thesis argues that the treaty was in the best interests of the United States, and the nation was fortunate to be led at this time by the Federalist party.
|
134 |
Couleurs et "couleurs de rhétorique" dans les formes brèves des XIIe et XIIIe sièclesAllard, Chantal January 2009 (has links)
Mémoire numérisé par la Division de la gestion de documents et des archives de l'Université de Montréal.
|
135 |
Mezinárodní dvojí zdanění / International double taxationOdarčenko, Michal January 2015 (has links)
The topic of this thesis is the phenomenon of international double taxation. Collection of taxes is a manifestation of state sovereignty. Each state lays down its own rules determining which persons and economic facts will be subject to taxation. As a result a situation may occur that more states claim the right to impose a tax of comparable nature on the same fact and entity. Such situations ordinarily occur in connection with cross-border labour mobility, international investments, and in many other cases. Double taxation is a burden for taxpayers and represents a barrier to international movement of persons and capital. States may provide relief to taxpayers by unilateral measures. However, a more effective instrument for the avoidance of double taxation is international cooperation. The 20th century saw the development of international treaties on avoidance of double taxation, which have a privileged position in the tax law. These treaties not only serve as a relief to taxpayers, but are also the basis of comprehensive cooperation in tax collection. Therefore, this thesis focuses on double taxation treaties, which are currently the most effective tool for resolving a conflict of tax laws of different states. The thesis firstly deals with the treaties on avoidance of double taxation in general...
|
136 |
Smlouvy o zamezení dvojího zdanění se zvláštním ohledem na koncept stálé provozovny / Double taxation treaties with particular regard to the concept of a permanent establishmentKubeš, Jan January 2019 (has links)
01 Double tax treaties aim to prevent double taxation. Double taxation of income is an undesirable phenomenon from the taxpayers' point of view. The most widespread way of preventing it is through bilateral agreements concluded between states under the OECD Model Agreement. In general, a prerequisite of taxation is either tax residency or the existence of a permanent establishment, which can take various forms. Double taxation treaties and the concept of a permanent establishment in which this master thesis is dedicated, have undergone a dynamic transformation over the past few years due to both Base Erosion and Profit Shifting reports (BEPS) and the Multilateral Instrument by OECD (MLI). This transformation is demonstrated in this thesis by comparing selected provisions of the OECD Model Agreement 2014 and 2017. This thesis addresses the current question of whether the current development of tax treaties is to avoid double taxation or avoid double non-taxation and artificial tax reduction. Double tax treaties, as practice shows, fulfill their traditional role. The first chapter deals with the system of national and international taxation in general. The second chapter deals with the issue of double taxation, methods of its avoidance and comparison of versions of the OECD Model Agreement 2014 and 2017. The...
|
137 |
A theory for resolving qualification conflicts in double taxation treatiesMabasa, Sbusiso Huzlett 29 January 2016 (has links)
A research report submitted to the Faculty of Commerce, Law and Management, University of the
Witwatersrand, Johannesburg, in partial fulfilment of the requirements for the degree of Master of
Commerce (Taxation).
Johannesburg, 2015 / Tax treaties have a developed language of their own within the field of international law. They may
include terms that are unknown in particular jurisdictions of domestic law or therein defined differently.
Because the language of tax treaties and domestic law differ from each other, the definitions of
certain terms and income type under a tax treaty and under different states’ domestic law are not
necessary identical. Despite these differences, tax treaty definitions must be used for tax treaty
classification purposes, and domestic law definitions must be used for domestic law classification
purposes. The tax definition determines the type of the income for tax treaty purposes even though
the income would qualify under another income category under the treaty states’ domestic law.
Similarly, the domestic tax law definition determines the type of income for domestic law purposes
(Helminen 2010). In most instances the treaty definitions of the various types of income refer back to
domestic tax law, and where the domestic tax law definition deviates between the two treaty
countries, this may lead to the application by these countries of different articles of the treaty. If this is
caused by the application of the domestic law, this is referred to as a conflict of qualification in the
Commentaries to the OECD Model Tax Convention. In general a conflict of qualification refers to a
situation where identical facts are treated differently for tax purposes in different countries. Such a
conflict may either concern the subject or the object of taxation.
Key words: Tax treaties, OECD MTC, Double Tax Agreements, double taxation, conflicts of
qualification, hybrid entities, partnerships, fiscally transparent, domestic law, Mutual Agreement
Procedures, permanent establishment.
|
138 |
Conceito de beneficiário efetivo nos acordos internacionais contra a bitributação / Concept of beneficial owner in double tax treatiesCastro, Leonardo Freitas de Moraes e 07 May 2012 (has links)
O conceito de beneficiário efetivo nos acordos internacionais contra a bitributação, apesar de não expressamente definido, é um requisito específico para que pessoas possam usufruir das disposições relativas aos dividendos, juros e royalties do mesmo. O presente trabalho tem o objetivo de analisar os critérios para a determinação do significado desse termo nos acordos celebrados com base na Convenção Modelo da OCDE, examinando também os limites e implicações de sua definição para os Estados Contratantes. A Introdução tem o objetivo de delimitar o escopo do objeto de estudo, bem como apresentar algumas prévias considerações didáticas sobre o direito tributário internacional, ramo no qual este estudo se insere. No Capítulo I, analisaremos a origem do termo beneficiário efetivo. O elemento central é a sua relação com os atributos do direito de propriedade no direito interno dos países de common law, onde este foi criado. Adicionalmente, realizaremos a comparação com o tratamento legal dessa expressão no direito interno dos países de civil law e, especificamente, no direito interno brasileiro. O Capítulo II compreende o exame das regras de interpretação dos acordos internacionais contra a bitributação e de que maneira a construção de sentido de termos não definidos em seu texto é realizada. Para este fim, serão analisados os diversos instrumentos que compõe o contexto desses acordos, assim como a relação entre os demais instrumentos que podem auxiliar neste processo de exegese, demonstrando também as condições para o reenvio interpretativo do termo por meio de lei interna dos Estados Contratantes. No Capítulo III, as diferentes formas e critérios para a interpretação do termo serão estudados. Será analisada a disciplina do tema na CM OCDE e Comentários, a sua relevância e alcance no combate ao treaty shopping e a jurisprudência internacional atual. Ao final, apresentaremos uma síntese conclusiva do nosso estudo. / The concept of beneficial owner in the double tax treaties, although not expressly defined, is a requirement for the treaty entitlement of persons receiving income from dividends, interest and royalties. This study aims at analyzing the criteria for the definition of its meaning within the double tax treaties that adopt the OECD Model Convention, also examining the limits and implications of this concept to Contracting States. The purpose of the Introduction is to define the scope of the object of study and, also, to present certain didactic considerations about international tax law, the area to which this work is related. In Chapter I, the origin of the term beneficial owner is analyzed. The main element therein is its relationship with the attributes of property law under the domestic laws of the common law countries, where it was created. Additionally, we will proceed the comparison with the legal treatment of this expression in the internal law of the civil law countries and, specifically, in the Brazilian law. Chapter II deals with the analysis of the interpretation rules of the double tax treaties and on which way they act on the construction of the meaning of terms not defined on its text. For this purpose, the several instruments that constitute the context of the tax treaties will be analyzed, as well as the relation of the other instruments that may help in the interpretation process, demonstrating the requirements for the interpretative remittance of the term through domestic law of the Contracting States. On Chapter III, the different forms and criteria for the interpretation of the term will be examined. Also, we will analyze the treatment of the subject on OECD MC and Commentaries, its relevance and scope in the fight against treaty shopping and the current international jurisprudence. At the end, we will present a conclusive synthesis of our study.
|
139 |
Ekonomická integrace EU a Jižní Ameriky / Economic Integration of European Union and Latin AmericaČABRÁDEK, Ondřej January 2019 (has links)
My diploma thesis is focused on economic integration between European Union and Southern Common Market, Mercosur. The aim of my thesis is to analyze current relationship between those two parties, compare their treaties and discuss the pros and cons of Association Agreement between EU and Mercosur. The work is divided into two parts - theoretical and practical. In the theoretical part, there are defined basic terms, such as integration, common market, free trade area, custom union and so on. Treaties that led to the establishing of EU and Mercosur are described as well. In practical part there is analysis of current relationship between EU and Mercosur. Furthermore, there is comparison of treaties of both parties, their similarities and differences. Lastly, SWOT analysis of Association Agreement was conducted and discussed.
|
140 |
APLICABILIDADE DOS TRATADOS INTERNACIONAIS DE DIREITOS HUMANOS NO BRASIL: REFLEXOS NA ÁREA TRIBUTÁRIA.Alexandre, Onofre Rosa 09 December 2013 (has links)
Made available in DSpace on 2016-08-10T10:46:58Z (GMT). No. of bitstreams: 1
ONOFRE ROSA ALEXANDRE.pdf: 1619480 bytes, checksum: 166fbc5bbbf54269fd55d6c5f00c4e63 (MD5)
Previous issue date: 2013-12-09 / This dissertation deals with the reflections in the tax area, the applicability in Brazilian law of international human rights treaties. Such applicability stems from the opening of the national legal system, by Constitution of 1988, the international system of human rights protection, enabling the incorporation of those treaties into domestic law, as normative source for the protection of those rights. As regards the legal impact of such treaties in domestic law, presents to the situations of normative conflict, the effectiveness of the dialogical method of solution of antinomies, guided by hermeneutical principle international pro homine. And because of the hierarchical superiority attributed to international treaties of human rights, demonstrates that they appear as vertical limits to production materials normative state, and possible control of conventionality of domestic legislation in the face of such international treaties. From these findings, we study the applicability of international human rights treaties in tax being examined specific violations of human rights by the current taxation model in matters relating to the technical implementation of the principle of ability to pay, not granting tax benefits for discrimination arising from economic position; disrespect the right not to self-incrimination; disrespect to the principle of non bis in idem. It was concluded in the end that the application of the Human Rights Treaties to tax matters arises as indispensable foundation and essential to be invoked by the taxpayer and by applying the law, concerning the violations of such rights by the system of taxation in force, in addition to contribute to the tax law becomes an instrument for minimizing social inequalities and trigger development of peoples. / Esta dissertação trata dos reflexos, na área tributária, da aplicabilidade no direito brasileiro dos tratados internacionais de direitos humanos. Tal aplicabilidade decorre da abertura da ordem jurídica nacional, pela Constituição de 1988, ao sistema internacional de proteção dos direitos humanos, possibilitando a incorporação daqueles tratados ao direito interno, como fonte normativa para a proteção dos referidos direitos. Quanto ao impacto jurídico de tais tratados no direito interno, apresenta-se, para as situações de conflitos normativos, a eficácia do método dialógico de solução de antinomias, norteado pelo princípio hermenêutico internacional pro homine. E em razão da superioridade hierárquica atribuída às normas internacionais de direitos humanos, demonstra-se que elas se afiguram como limites verticais materiais à produção normativa estatal, sendo possível o controle de convencionalidade da legislação doméstica em face de tais tratados internacionais. A partir das referidas constatações, estuda-se a aplicabilidade dos tratados internacionais de direitos humanos na área tributária, sendo examinadas específicas violações dos direitos humanos pelo atual modelo de tributação, em matérias relacionadas com as técnicas de concretização do princípio da capacidade contributiva; a não concessão de benefícios tributários por discriminação decorrente de posição econômica; o desrespeito ao direito de não-autoincriminação; o desrespeito ao princípio do non bis in idem. Conclui-se, ao final, que a aplicação dos tratados de direitos humanos à matéria tributária exsurge como fundamento imprescindível e inafastável a ser invocado, pelo contribuinte e pelo aplicador do direito, frente às violações de tais direitos pelo sistema de tributação vigente; além de contribuir para que o direito tributário se converta em instrumento minimizador das desigualdades sociais e propulsor do desenvolvimento dos povos.
|
Page generated in 0.0983 seconds