Alberti e Palladio foram dois dos principais nomes na constituição dos modelos de vilas que caracterizaram o Renascimento italiano. Enquanto Alberti, em seu De re aedificatoria, estabeleceu as bases e a fundamentação teórica sobre o tema, no início do período, Palladio com I Quattro Libri dell\'Architettura, sistematizou um repertório formal que o tornou responsável pela difusão do modelo ao redor do mundo. Tendo-se em vista a importância da contribuição de ambos os autores e considerando que Palladio leu o tratado de Alberti, foi feito um estudo comparativo desses dois modelos de vila, visando detectar suas aproximações e divergências. Partindo-se da exposição do tema no corpo dos tratados e passando pelas definições do termo vila são abordados diversos aspectos da argumentação dos dois autores. Considerando a grande contribuição de Alberti e Palladio no campo da representação gráfica da arquitetura e do processo intelectual de projeto, foi discutida a relação desses dois temas, tanto na composição quanto na apresentação das vilas (especificamente no tratado paladiano). São analisadas ainda, o estabelecimento das hierarquias que são utilizadas na adequação das vilas à classes sociais de seus proprietários, a setorização proposta na organização da vila e da casa de vila e, por fim, a compartimentação desses edifícios. Mesmo considerando que os dois autores leram Vitruvio, de onde poderiam ter surgido diversos pontos que apresentam em comum, deve-se considerar que, para o projeto e a concepção das vilas, o texto de Vitruvio foi de pouca utilidade. Sendo assim, é surpreendente e também reveladora a semelhança que se percebe nas vilas de Alberti e Palladio. Em diversos trechos dos tratados, os discursos são tão próximos que parecem complementares, como também se pode utilizar projetos paladianos para exemplificar indicações teorizadas por Alberti. Esse trabalho não pretende esgotar o argumento, mas verificar a existência de uma relação entre a vila para ambos e, com essa relação mostrando-se tão forte, superaram-se todas as expectativas iniciais. / Alberti and Palladio were two of the leading names in the establishment of models for villas, which characterized the Italian Renaissance. At the beginning of the Renaissance period, Alberti in his De Re Aedificatoria established the foundation and the theoretical background of the subject. Afterward Palladio, in his I Quattro Libri Dell\'Architettura, systematized a set of formal rules that made him responsible for the diffusion of a general model of villa around the world. Bearing in mind the importance of the contribution of both authors and considering that Palladio read Alberti´s treatise, we made a comparative study of these two models of villa, in order to detect their similarities and differences. Several aspects of both authors\' arguments are addressed, starting from the development of the subject in the body of the treaties and including the different definitions of the term villa. Given the important contributions of Alberti and Palladio in the field of graphic representation of architecture and intellectual process of project, the relationship between these two topics was discussed, both in the composition and in the presentation of villas (specifically in the Palladian treaty). Furthermore, we analyzed the establishment of hierarchies used in adapting the villas to the social class of their owners; we investigated the sections proposed for the organization of the villa and, finally, we examined the partitions of these buildings. Although the two authors read Vitruvius, who could have provided them with a common theoretical background, it must be stressed that Vitruvius´s writings were of little use in the conception and project of villas. Therefore, it is surprising and revealing the resemblance noticed in the villas of Alberti and Palladio. In different parts of the treaties, discussions are so close that they seem complementary. Besides, Palladian projects can also be used to exemplify indications theorized by Alberti. The present study does not bring to an end the discussion; instead, it intends to check the existence of a relationship between the ideas of in both authors. We demonstrate that this relationship is actually strong, overcoming all the initial speculations of tight connections.

Alberti e Palladio foram dois dos principais nomes na constituição dos modelos de vilas que caracterizaram o Renascimento italiano. Enquanto Alberti, em seu De re aedificatoria, estabeleceu as bases e a fundamentação teórica sobre o tema, no início do período, Palladio com I Quattro Libri dell\'Architettura, sistematizou um repertório formal que o tornou responsável pela difusão do modelo ao redor do mundo. Tendo-se em vista a importância da contribuição de ambos os autores e considerando que Palladio leu o tratado de Alberti, foi feito um estudo comparativo desses dois modelos de vila, visando detectar suas aproximações e divergências. Partindo-se da exposição do tema no corpo dos tratados e passando pelas definições do termo vila são abordados diversos aspectos da argumentação dos dois autores. Considerando a grande contribuição de Alberti e Palladio no campo da representação gráfica da arquitetura e do processo intelectual de projeto, foi discutida a relação desses dois temas, tanto na composição quanto na apresentação das vilas (especificamente no tratado paladiano). São analisadas ainda, o estabelecimento das hierarquias que são utilizadas na adequação das vilas à classes sociais de seus proprietários, a setorização proposta na organização da vila e da casa de vila e, por fim, a compartimentação desses edifícios. Mesmo considerando que os dois autores leram Vitruvio, de onde poderiam ter surgido diversos pontos que apresentam em comum, deve-se considerar que, para o projeto e a concepção das vilas, o texto de Vitruvio foi de pouca utilidade. Sendo assim, é surpreendente e também reveladora a semelhança que se percebe nas vilas de Alberti e Palladio. Em diversos trechos dos tratados, os discursos são tão próximos que parecem complementares, como também se pode utilizar projetos paladianos para exemplificar indicações teorizadas por Alberti. Esse trabalho não pretende esgotar o argumento, mas verificar a existência de uma relação entre a vila para ambos e, com essa relação mostrando-se tão forte, superaram-se todas as expectativas iniciais. / Alberti and Palladio were two of the leading names in the establishment of models for villas, which characterized the Italian Renaissance. At the beginning of the Renaissance period, Alberti in his De Re Aedificatoria established the foundation and the theoretical background of the subject. Afterward Palladio, in his I Quattro Libri Dell\'Architettura, systematized a set of formal rules that made him responsible for the diffusion of a general model of villa around the world. Bearing in mind the importance of the contribution of both authors and considering that Palladio read Alberti´s treatise, we made a comparative study of these two models of villa, in order to detect their similarities and differences. Several aspects of both authors\' arguments are addressed, starting from the development of the subject in the body of the treaties and including the different definitions of the term villa. Given the important contributions of Alberti and Palladio in the field of graphic representation of architecture and intellectual process of project, the relationship between these two topics was discussed, both in the composition and in the presentation of villas (specifically in the Palladian treaty). Furthermore, we analyzed the establishment of hierarchies used in adapting the villas to the social class of their owners; we investigated the sections proposed for the organization of the villa and, finally, we examined the partitions of these buildings. Although the two authors read Vitruvius, who could have provided them with a common theoretical background, it must be stressed that Vitruvius´s writings were of little use in the conception and project of villas. Therefore, it is surprising and revealing the resemblance noticed in the villas of Alberti and Palladio. In different parts of the treaties, discussions are so close that they seem complementary. Besides, Palladian projects can also be used to exemplify indications theorized by Alberti. The present study does not bring to an end the discussion; instead, it intends to check the existence of a relationship between the ideas of in both authors. We demonstrate that this relationship is actually strong, overcoming all the initial speculations of tight connections.

O presente estudo trata do procedimento amigável e da arbitragem como métodos de solução de controvérsias envolvendo a dupla tributação no âmbito das convenções internacionais celebradas por diversos países. Com efeito, em virtude do desenvolvimento das tratativas comerciais, são recorrentes as discussões relativas à soberania dos países e ao limite de sua competência tributária, sendo que as convenções internacionais para evitar a dupla tributação surgiram como mecanismos para conciliação dos interesses dos Estados Contratantes e de seus contribuintes. Ocorre, contudo, que os acordos internacionais nem sempre são suficientes para dirimir todos os conflitos envolvendo a dupla tributação, exigindo-se a adoção de outros mecanismos, i.e. procedimento amigável e arbitragem, conforme previstos no artigo 25, da Convenção Modelo da Organização para Cooperação e Desenvolvimento Econômico. O procedimento amigável permite a negociação entre dois ou mais países visando solucionar eventual conflito surgido no âmbito da aplicação da convenção internacional, bem assim a integração de seu conteúdo e a resolução de problemas interpretativos que podem desvirtuar seu fim. A arbitragem, por sua vez, possibilita a composição pacífica dos Estados Contratantes mediante a submissão da controvérsia à apreciação de um tribunal arbitral composto por sujeitos altamente capacitados e com expertise sobre a matéria. A despeito das inúmeras vantagens apresentadas por esses mecanismos, o Brasil não adota o procedimento amigável e ainda não incluiu a arbitragem em suas convenções internacionais, de modo que é imperativo o estudo de referido tema para o incremento e a harmonização das relações internacionais mantidas pelo país e seus contribuintes. / The present study deals with the mutual agreement procedure and arbitration as methods of resolving disputes involving double taxation in tax treaties signed by several countries. Indeed, due to the development of commercial trades are currently the discussions on the sovereignty of states and the limit of its tax competence, so the tax treaties for the avoidance of double taxation have emerged as mechanisms for reconciling the interests of the Contracting States and its taxpayers. However, these tax treaties are not always sufficient to resolve all conflicts of double taxation by requiring the adoption of other mechanisms, such as mutual agreement procedure and arbitration as provided for in Article 25 of the Model Convention of the Organization for Economic Co-operation and Economic Development. The mutual agreement procedure allows the negotiation between two or more countries to resolve any conflicts arising in the scope of tax treaty, as well as the integration of content and the resolution of interpretive issues that can prejudice its finality. Arbitration, on the other side, enables the peaceful settlement of the Contracting States through the submission of the dispute before an arbitral tribunal composed of highly trained individuals and expertise on the matter. Despite the many advantages presented by these mechanisms, Brazil does not adopt the mutual agreement procedure and the arbitration is not yet included in their tax treaties, so it is imperative the study of theme for the improvement and harmonization of international relations retained by country and its taxpayers.

L’appréhension du tandem développement durable – traité d’investissement a longtemps été perçue sous l’angle de la contradiction. En effet, bien qu’il existe un consensus sur l’importance des investissements en tant que vecteur du développement durable, les seuls instruments internationaux qui leur sont spécifiquement dédiés [les traités d’investissement] font généralement peu, ou pas, cas de cet objectif ; ceux-ci étant conçus dans le seul but d’assurer une protection élevée des investisseurs et leurs investissements. Toutefois, depuis une décennie, on voit émerger au sein des organisations régionales africaines de nouveaux modèles de traités d’investissement dont l’unique but est de promouvoir les investissements qui soutiennent le développement durable. Ce changement de paradigme, qui prône désormais la compatibilité du régime juridique de l’investissement transnational avec les exigences sociales et environnementales, n’est cependant pas sans soulever des interrogations. Parmi celles-ci se pose la question de savoir comment l’engagement en faveur du développement durable est concrètement traduit dans ces traités régionaux. L’interrogation est capitale, surtout lorsqu’on sait les difficultés qui entourent l’analyse du développement durable, concept et objectif à la fois multidimensionnel et évolutif. À cet égard, l’étude des instruments de la CEDEAO et de la SADC témoigne de la prise en compte du développement durable à un double niveau. D’abord, l’adaptation, à travers l’aménagement des clauses traditionnelles des traités d’investissement (PARTIE I). Ensuite, l’innovation, par l’introduction de dispositions jusque-là inexistantes dans la pratique conventionnelle (PARTIE II). / The understanding of the tandem of sustainable development and investment treaty has long been seen in terms of contradiction. Indeed, although there is a consensus on the importance of investments as a vehicle for Sustainable Development, the only international instruments specifically dedicated to them [investment treaties] generally pay little or no attention to this objective; they are designed with the sole aim of ensuring high protection for investors and their investments. Over the past decade, however, new models of investment treaties have emerged in African regional organizations with the sole aim of promoting investments that support sustainable development. However, this paradigm shift, which now advocates the compatibility of the legal regime of transnational investment with social and environmental requirements, raises some questions. Among these is the question of how the commitment to sustainable development is concretely reflected in these regional treaties. The issue is crucial, especially when one considers the difficulties surrounding the analysis of Sustainable Development, a concept and objective that is both multidimensional and evolving. In that regard, the study of ECOWAS and SADC instruments reflected the consideration of Sustainable Development at two levels. First, adaptation, through the amendment of the traditional clauses of investment treaties (Part I). Secondly, innovation, through the introduction of provisions which had not previously existed in Treaty practice (Part II).

O objetivo desta tese é questionar o discurso da imperatividade das normas de jus cogens no direito internacional, verificando se ele se é compatível com uma sociedade internacional de caráter horizontal, descentralizado e baseada fundamentalmente no consentimento dos Estados. Para isso, a primeira parte deste trabalho examinará se a configuração normativa do jus cogens apoia a imperatividade a ele conferida, começando pelo estudo do desenvolvimento e afirmação histórica do conceito, buscando identificar tanto suas raízes remotas quanto o conteúdo desenvolvido pela Comissão de Direito Internacional das Nações Unidas, que culminou com a positivação do jus cogens na Convenção de Viena de 1969 sobre o Direito dos Tratados. O segundo capítulo da primeira parte tentará esclarecer o conteúdo normativo do jus cogens, abordando sua fundamentação teórica e buscando identificar sua fonte, examinando características inerentes a tais normas, como a não-derrogabilidade e a possibilidade de modificação para, ainda, abordar a questão da identificação das normas de jus cogens. Na segunda parte, a aplicabilidade das normas de jus cogens no direito internacional será verificada, questionando se é possível que tais normas operem os efeitos que lhe são atribuídos. O primeiro capítulo desta parte examinará áreas do direito internacional chamadas de “consolidadas”, nas quais existe alguma regulamentação em relação às consequências das normas peremptórias, tais como o direito dos tratados e a responsabilidade internacional do Estado. Em seguida, o segundo capítulo abordará os efeitos atribuídos ao jus cogens em campos não consolidados, que não possuem de previsão legal, mas que são objeto de grande produção doutrinária e jurisprudencial, tais como a possibilidade de exercício jurisdicional em virtude de violações às normas peremptórias e de criação de uma hierarquia na ordem do direito internacional para, finalmente, tecer conclusões a respeito do tema. A pesquisa utilizou os métodos histórico e dedutivo, através de pesquisa documental. / The aim of this thesis is to question the imperativeness discourse of jus cogens norms in international law, verifying if it is compatible with an international society of horizontal and decentralized character, which is primarily based on the consent of states. For this purpose, the first part of this paper will examine whether the normative configuration of jus cogens supports the imperativeness attributed to such norms, beginning with the study of the historical development and affirmation of the concept, seeking to identify both its remote roots as well as the content developed by the International Law Commission of the United Nations, which culminated with the provision on jus cogens in the 1969 Vienna Convention on the Law of Treaties. The second chapter of the first part attempts to clarify the normative content of jus cogens, approaching its theoretical foundation and seeking to identify its source, examining the characteristics inherent to these norms, such as non-derogation and the possibility of modification, also addressing the issue of identification of jus cogens norms. In the second part, the applicability of jus cogens norms in international law will be verified, questioning whether it is possible for these norms to operate the effects attributed to them. The first chapter of this part will examine the "consolidated" areas, in which there is some kind of regulation regarding the consequences of peremptory norms, v.g. the law of treaties and the international responsibility of the state. Then, the second chapter will address the effects attributed to jus cogens in the so-called unconsolidated fields, which lack legal provision, but which are the subject of great doctrinal and jurisprudential production, such as the possible exercise of jurisdiction due to violations of peremptory norms, as well as the creation of a hierarchy in the international law order, to finally draw conclusions on the subject. The research used historical and deductive methods, through documentary research.

La crise financière de 2008 et l’accroissement considérable de l’endettement public qui en a résulté ont mis au centre des priorités politiques contemporaines la nécessité de veiller à un alignement entre la fiscalité internationale et la création de valeur. Cette contemporanéité de l’enjeu ne doit pas occulter la redondance de ses causes avec celles qui ont présidé à la mise en place des premiers modèles de conventions fiscales bilatérales durant l’entre-deux-guerres sous l’égide de la Société des Nations. L’étude des travaux de l’organisation durant les années 1920 ainsi que de leur reprise par l’OECE puis l’OCDE au cours de la seconde moitié du XXème siècle permet de constater que l’ordre fiscal international actuel repose sur une logique d’alignement de la répartition de la matière taxable avec la géographie de la création de valeur. L’étonnement que suscite cette constatation lorsqu’elle est mise en perspective avec les critiques faites au système fiscal international actuel invite plus que jamais à étudier les rapports qu’entretient ce dernier avec la création de valeur : leurs connexions, leurs déconnexions, et les tentatives de reconnexions dont ils font l’objet. / The 2008 financial crisis and the resulting significant increase in public debt have put the focus of today's political priorities on the need to tax profits in accordance with value creation. The topicality of this issue must not overshadow the striking similarity of its causes with those that led to the drafting of the first model tax treaties in the 1920s under the aegis of the League of Nations. A study of the organisation's work, built on by the OEEC, and the OECD in the second half of the 20th century, shows that the current international tax system already tends to align jurisdiction to tax with value creation. This observation is surprising when put in perspective with the criticisms of the current international tax order. It invites us more than ever to study the relationship between the international tax system and value creation: their connections, their disconnections, and the attempts to reconnect them.

Esta pesquisa avaliou a discussão científica acerca das supostas alterações climáticas globais de origem antrópica sob o embate das correntes cética e aquecimentista, evidenciando que o chamado consenso acerca do tema não existe. Tal análise serviu de base para a avaliação de alguns dos mais importantes tratados ambientais internacionais voltados à proteção climática que originaram diversas regulamentações ambientais nacionais também em função da causa climática. Essa análise, baseada nas verificações prévias, evidenciou que diversas regulamentações nacionais não se sustentam cientificamente e, dessa forma, legalmente, uma vez que partem de um pressuposto inverídico, além do fato de que estas se apresentam danosas aos países em desenvolvimento uma vez que obstam seu desenvolvimento quando apontam como caminho a ideologia ambientalista. / This research evaluated the scientific discussion about the alleged global climate change of anthropogenic origin in the clash of currents global warmers and skepticals, showing that the so-called consensus about the topic does not exist. This analysis formed the basis for the assessment of some of the most important international environmental treaties aimed at climate protection that arose several environmental regulations also due to the climate cause. This analysis, based on previous findings, showed that different national regulations do not hold up scientifically and thus legally, since they start from an assumption untrue, besides the fact that they present themselves harmful to developing countries since they prevent its development indicating the environmentalist ideology as the right path.

L’Étude porte sur un principe prétorien érigé par le Conseil d’État au travers de ses décisions et des conclusions rendues sous ses décisions par les Rapporteurs Publics. Depuis 1975 le Conseil d’État exerce le contrôle de la compatibilité d'un acte d'imposition vis-à-vis de conventions fiscales contre la double imposition et l'évasion fiscale qui est fait sous l'égide du principe de subsidiarité. En vertu de ce principe, au préalable du contrôle de «conventionnalité» de l'acte d'imposition, les juridictions doivent impérativement exercer un contrôle de la légalité de l'acte d'imposition, en prenant appui sur les seules dispositions du droit d'origine purement nationale, c'est-à-dire, du droit dit « domestique». Ce principe, tout juste nommé comme tel par le Conseil d’État dans une décision rendue en 2014, a longtemps fait l'unanimité au sein de la doctrine. Le principe de subsidiarité serait un principe conforme au bon sens et à la logique. Nous tentons au cours de ce travail de démontrer que le principe de subsidiarité des conventions fiscales pose problème à la fois d'un point de vue, strictement théorique, et à la fois d'un point de vue pratique. D'un point de vue théorique d'abord, il sera démontré que le principe de subsidiarité des conventions fiscales est particulier, il ne correspond à aucune autre application juridique de la subsidiarité, la similitude n'est que enveloppe terminologique. La version fiscale soulève un véritable problème théorique et pratique que la thèse tente de démontrer. / Our dissertation is about a praetorian principle erected by the French Administrative Supreme Court the Conseil d'Etat since 1975 and that became one of the major case law on international taxation under the French Law. From the given case law, it results that the checking of the conformity of a tax act issued by the French Tax authority with respect to a tax treaty, has to be made at a second stage, after of a domestic law based control by the judge. The principle implies the application of a method when controlling acts issued by the tax authority that tends to link the provisions of the tax treaty to be applied, of the prior qualifications provided by the domestic law. The principle has just been appointed as «the principle of subsidiarity of tax treaties, in a 2014 Decision, and differs from any other application of the subsidiarity theory in law.

This thesis comprises of a theoretical taxation background of German and Dutch holding companies with respect to the Czech Republic. It analyzes different incomes generated by the holding companies and focuses on comparison of possible tax scenarios. The scope of the work extends beyond mere description and analysis of relevant taxation - it attempts to add value by comparing advantages and disadvantages of the aforesaid countries for establishing a holding company. The work has always its firm foundations in the Czech legislation and continues to scrutinize a network of international double taxation treaties and a system of European directives. The core lies in analysis of different holding structures and in analysis of different income taxation, in particular income from dividends, capital gains, interests and royalties. Additionally, the thesis touches on issues related to permanent establishments, transparent entities and beneficial owners of the entire holdings. There are three real-based examples of individuals or entities which plan on establishing a holding company either in Germany or in the Netherlands and follows their decision making process. They are (i) US based software producer, (ii) individual investor in organic farming, and (iii) investment fund with minority shares in projects....

Interaction between Bilateral Investment Treaties and EU law A major change in the regulation of foreign investments is underway in the European Union involving a transfer of (certain) competences within the field from Member States to the EU, all being a part of a wider initiative with the ultimate goal of establishing a common European investment policy, which, it is argued, might eventually replace the network of bilateral investment treaties concluded between Member States and third countries. Starting with the entry into force of the Lisbon Treaty, the EU is exclusively competent to regulate extra-EU foreign direct investments since the term "foreign direct investment" was introduced in Article 207 (1) TFEU dealing with the common commercial policy, in which, in accordance with Article 3 (1) (e) TFEU, the EU shall have exclusive competence. Even though the wording is seemingly simple, certain issues, especially concerning the scope of the new EU competence, have been raised and are still not settled. First, the issue of the scope of forms of foreign investments which are to be covered by the EU regulation is unclear. It has been argued that the exclusive competence extends only over direct investments, while other forms, if they are to be covered, would fall under shared competence. This would result...