This article addresses the discussion about the validity in the interpretation of the double impact of “VAT” on a single economic event by setting two different taxable events. Likewise, it is explained if this interpretation infringed the systematic of tax and violates constitutional principles taxation such as equality and non-confiscatory. / El presente artículo aborda la discusión que existe acerca de la validez en la interpretación de la incidencia doble del IGV sobre un único hecho económico por configuración de dos hechos imponibles distintos. Asimismo, se explica si esta interpretación vulnera la sistemática del impuesto y atenta contra principios constitucionales que rigen la tributación como los de igualdad y no confiscatoriedad.

The once flourishing small-scale poultry industry in Ghana has over the past two decades undergone a severe deterioration as a result of fortunes that has diverted the industry from near self-sufficiency in the early 1990s to a net importer of poultry products. Since the later part of 1990s the Ghana market has followed a steep and uncontrolled influx of cheap poultry meat from subsidized poultry producers from advanced countries (Osei, unpublished) including USA and EU, not to mention countries such as Brazil and Canada. A multiplicity of factors have accounted for the decline and mortalities of the domestic poultry industry. These include unfair competition from subsidized poultry producers from advanced countries, unfavourable and indifferent government policy direction, escalating costs of production, inefficient methods of production, lack of funds and credit, inadequate knowledge in poultry management, socio-cultural factors, lack of information needs on the part of small-scale poultry farmers, inadequate access to market, lack of processing facilities, and high rates of perishability. Therefore, the present study examines the factors that affect the growth of the small agribusiness in Ghana, focusing mainly on the small-scale poultry industry. The purpose of the study is to provide guidelines and recommendations for improving poultry farming at the level of small-scale poultry farmers in Ghana through the organized social movement (new generation cooperative movement). The study further seeks to solicit government interventions through political arguments so as to sustain and strengthen the failing small-scale poultry industry in Ghana. The purpose of the organized social movement is to bundle competencies and resources that are more valuable in joint effort than when kept separate by the small-scale poultry farmers in racing against competitors who are driving them out of business. This is due to an on-going severe competition as a result of unprotected market and political bias of trade liberalization, structural adjustment policies and deregulations on the part of the government. A sample of 120 poultry farmers was selected by a stratified random sampling approach. This was followed by 75 stakeholders through a snowball approach and data was collected by using a semi-structured interviews. The findings of the study shows that the organized social movement (SM) of small-scale poultry farmers, provision of government subsidies, placing a ban or increase tariffs on imports of poultry meat, access to cheap loans, provision of infrastructure, access to incentives and awards, training and education of poultry farmers, advertising campaign, and dissemination of information, had positive and significant impact on the competitiveness and growth of the small-scale poultry industry.

Doctor of Philosophy / Department of Agricultural Economics / John M. Crespi / The EU is one of the world’s biggest importers of bananas and, as such, import policies enforced by this trade union are likely to have a great impact on major producers of bananas. Aiming to protect communitarian producers and exporters from selected ex-colonies of Africa, the Caribbean and Pacific and to honor previous agreements, the EU unified its import policy for bananas in 1993. This policy, known as the Common Market Organization for Bananas, generated one of the most controversial trade disputes in history. After several modifications of the original regime, in January 2006, the EU changed its import regime to satisfy a World Trade Organization mandate and to honor an agreement signed with the United States in 2000. This dissertation reviews the history of the trade disputes in the EU banana market and analyzes the effects that the new import regime will have on major suppliers. To do this, a theoretically-consistent demand system is estimated and then the calculated parameters are used to model the effects of the tariff-only import system in the EU banana market. Based on the results, producers surplus are estimated and Monte Carlo simulations are performed to do a sensitivity analysis of the results. In the demand estimation component, the EU market is modeled as a system containing four major suppliers using the Almost Ideal Demand System (AIDS). This estimation fills an important gap in literature regarding the lack of well-estimated demand elasticities of bananas in the EU. The EU banana market is then modeled based on a equilibrium displacement model framework. Results of this analysis are then used to calculate point estimates of producer surplus changes as a measure of the impact of the new import policy on banana suppliers. Monte Carlo simulations are based on parameter estimates obtained from the AIDS model. These simulations allowed not only sensitivity analysis but also probabilistic inferences about the statistical significance of the estimates obtained in the previous components. Results indicate that the hypothesis that the new import regime will not affect the major suppliers of the EU banana market cannot be rejected. This might indicate that the policy enforced by the Common Market Organization for Bananas and the current tariff-only import regime are statistically equivalent. In other words, the EU expertly enacted a tariff level that will leave much as status quo.

[pt] O complexo sistema elétrico brasileiro possui uma série de atores que formam parte de uma cadeia de valores, desde a geração, seguida pela transmissão, comercialização, distribuição até o consumidor final. Da atuação eficiente e responsável de cada um deles depende a excelência da qualidade dos serviços executados sob a supervisão de agências externas envolvidas na legislação aplicável à geração, comercialização e distribuição. Este estudo se concentra no processo relacionado aos dois atores finais: distribuidora e consumidor final. O ponto crítico desse processo é a tarifa que, por um lado, determina o preço pago pelo consumidor à concessionária pelo fornecimento de energia e, por outro, garante o retorno econômico justo dos investimentos por ela realizados para garantir a oferta de serviços de qualidade. Neste contexto, surge a necessidade de uma ferramenta computacional para mensurar o faturamento mensal dos consumidores de acordo com suas necessidades em função dos diferentes determinantes tarifárias, assim definindo a tarifa para as diferentes classes de consumo. O simulador de tarifas desenvolvido e validado baseia-se em um modelo matemático que permite fazer três tipos de simulações: faturamentos entre concessionárias; faturamentos entre postos tarifários, em um momento fixo do ano e comparações dos postos tarifários com base em dados históricos mensais para um determinado período do ano. O resultado das simulações fornece subsídios à tomada de decisão pelo consumidor fornecendo-lhe alternativas em situações específicas quanto à melhor tarifa a ser aplicada. / [en] The complexity of the Brazilian electrical system has a number of actors structured as a value chain, from the generation phase, followed by the transmission, marketing, distribution reaching the end user. The efficient and responsible performance of each partner results on the high quality service performed under the supervision of external agencies legislating all activities related to generation, commercialization and distribution of electricity. This study focuses the end players (distributor and consumer) where the critical point is the price that the consumer pays to the distributor utility. This payment ensures a fair economic return of investments made by the utility company while ensuring quality of services provided at reasonable prices. In this context, a computational tool was developed to estimate the monthly billing for different tariffs, guiding consumers to suit their needs. The tariff simulator developed is based on a mathematical model which allows three types of comparisons: inter dealer billings; billings inter tariff posts at a fixed time of year, and tariff comparisons based on monthly historical data for one-year period. Results of simulations performed produced relevant data helping consumers to decide whether or not they should maintain their energy contract with the utility or replace it to a more economic one.

Magister Legum - LLM

The thesis is that to give insufficient recognition to international trade agreements in developing tax policies can result in distortions in international trade. It is not suggested that the objective of facilitating free trade should be paramount to sovereign interests which underlie tax policy decisions. However, the proposition is that in selecting from among alternative tax policies, the policy which should be chosen is that which achieves national objectives while minimizing distortive effects on international trade. The goals of this study are: 1) to determine whether particular tax provisions impede, distort, or otherwise have a negative and unjustifiable effect on free trade; and 2) to reflect on the intersecting role of taxation and international trade. Although many tax policies may be viewed as prima facie "discriminatory", such discrimination may be acceptable pursuant to international agreements, or overriding national interests may prevail. An attempt is made to develop a framework for examining the effects of taxation on international trade which can be used as a guide for tax policy makers in selecting policies which meet domestic criteria as well as facilitate free trade. The thesis consists of five chapters. The first f chapter sets out the methodology, conceptual framework and theoretical basis for the study. The next three chapters examine specific tax regimes in the context of the General Agreement on Tariffs and Trade (the "GATT") and underlying principles of free trade. The tax regimes are: 1) withholding taxes for payments under software licensing arrangements; 2) research and development tax incentives; and 3) cross-border transfer pricing provisions. Chapter five summarizes the case studies and outlines approaches to fiscal harmonization under a free trade regime. The conclusion is that a GATT tax code may be an appropriate mechanism for achieving harmonization for certain tax measures. However, it is infeasible, at least in the short term, to expect a GATT tax code will be placed on the World Trade Organization's agenda. Even if such a code is attainable in the future, unilateral, bilateral and other multi-lateral approaches to eliminating distortive tax policies may be more appropriate in some cases. / Law, Peter A. Allard School of / Graduate

Driven by climate change and the impending depletion of fossil fuels, the UK Government has set the great challenge to UK builders to produce zero-carbon homes as of 2016. Due to a lack of experience the merits of integrating onsite micro renewable energy systems were largely unknown. Barratt Development PLC, UK's largest builder, set out in 2006 to investigate how these new building regulations can best be tackled. The key points to be investigated are: how much CO2 can be offset using renewable energy systems in standard homes and at what cost; how reliable are these systems; and how can their performance be improved? At the EcoSmart village several systems were tested under realistic conditions, including PV, Solar Thermal, Micro Wind Turbines, GSHPs and microCHP. The systems were tested over a 12-month period, integrated into standard Barratt homes, and running under near real-life conditions. Data was recorded from the test-site, including heat and electrical energy generation and consumption, temperature data and weather data. This data was used to establish the theoretical performance of the systems at the test site, and by doing so simple methods were found and tested that can be used by builders or architects to gain a better understanding of the expected performance of a particular system. The estimated energy generation was then compared to the measured performance. Detailed modelling and analysis of observations was carried out to provide explanations for any discrepancies, and based on this general recommendations were made on how the performance of the systems could be improved. Given the commercial drivers behind carrying out this research project, a high emphasis was given to financial implications of installing the systems. For this purpose payback periods and life-time savings were estimated, based on measured performance and other influences such as feed-in tariffs. This was also done for embodied energy and embodied carbon, as this will ultimately determine how the systems can help to fulfil the purpose of Government legislation, which is to reduce the carbon footprint of the UK domestic sector.

Countertrade is no longer a new term in international trade. Countertrade will continue to grow in the next decade despite opposition from various developed countries. Nevertheless, little attention has been given to develop a generally acceptable definition of countertrade and a classification of its forms. More importantly, the study of the legal implications of countertrade under GATT and national laws of countries involved in countertrade is still limited. This thesis is a first step to explore the definition and forms of countertrade, as well as its national and international legal implications. The first part of this thesis, respecting the overview and framework of countertrade, contains three chapters. The first chapter describes the purposes and methodology employed in the research of this thesis. Chapter two discusses the development of countertrade in world trade and the definitions and major forms of countertrade transactions. A definition of "countertrade" is proposed. The discussion of elements contained in each form of countertrade will assist classification of the forms of countertrade. The advantages and disadvantages of countertrade from the perspective of both developed and developing countries is also discussed. In Chapter three, the development of countertrade policy in Canada and Thailand is examined. The writer concludes that countertrade should be encouraged but with care taken to adopt the form most suitable to the specific problems each country is facing. Generally, Thailand and Canada should study the impacts of countertrade on their economies prior to implementing countertrade policies. In respect of their mutual relations, Thailand and Canada should put an emphasis on the development of countertrade practice in the forms of Offsets and Compensation. The second part respecting the legal implications of countertrade, consists of Chapters four, five and six. Chapter four examines the legal implications of countertrade under the major provisions of the GATT and its Codes. The writer concludes that there are a number of unresolved problems with which GATT and the Codes cannot deal efficiently because they were drafted while countertrade was still unimportant in international trade. A study of the impact of countertrade and a detailed study of the legal implications under GATT is still required. In Chapters five and six, the writer examines countertrade transactions under the private and regulatory laws of Canada and Thailand. The discussion, within the limited scope of the thesis, is aimed only at providing some precautions respecting possible effects of such laws on countertrade transactions. The private law aspect deals only with basic problems of choice of law principles, the State Immunity principle, and the enforcement of foreign or international arbitral awards that arise from disputes concerning countertrade agreements. The discussion of regulatory law is divided into three parts based on the purposes and nature of the legislation: Fiscal and other regulatory control laws; Remedial regulatory laws; and the Promotion and Administrative regulatory law. Specific provisions of the legislation are examined. Certain suggestions are made for reform of the law. The last part of this thesis, Chapters seven relates to practical consideration of negotiating and drafting countertrade agreements. The purpose of this part is to guide practitioners in preparing and structuring countertrade agreements efficiently. The writer also suggests the preparation of model countertrade agreements to overcome problems of time and cost in drafting agreements, and to strengthen the developing countries' bargaining power. Chapter eight, the conclusion, summarizes the major points which are discussed in previous chapters. The diversity of countertrade transactions probably precludes the development of uniform domestic or international rule to regulate this type of international commerce. This thesis has shown that lawyers in developed and. developing countries need, however, to be aware of the special nature of countertrade transactions when considering the application of laws of a general character so as to preserve the value of this form of trade. / Law, Peter A. Allard School of / Graduate

This thesis intends to provide an argument in favour of private participation in the dispute settlement system of the World Trade Organization (WTO) as an area of the world trading system most visible to but also most removed from the influence of private actors. Private participation is understood as the direct and formal involvement of non-governmental actors in dispute resolution. It will distinguish between passive and active participation, the former addressing the flow of information from the WTO to civil society (understood as the community of all Member societies affected by the world trading system), while the later is concerned with issues of access and standing. As first step, I will develop an analytical framework for international dispute settlement systems based on the three elements of actors, material scope and procedures, as well as the underlying theoretical conceptions for each element. After having given an overview of the relevant features of the world trading system and its dispute resolutions mechanisms as set forth in the Understanding on Rules and Procedures Governing the Settlement of Disputes (DSU) of the WTO, I continue by subsuming the DSU under the analytical framework. Based on the position of the DSU within the analytical framework, I will submit an argument in favour of private participation, drawing particularly from the international relations theory of liberalism. Parting from realist-institutionalist assumptions predominant in public international law, liberalism places the individual at the center of international and WTO law, opening the latter for new categories of international actors. Finally, taking into account the liberal reliance on individual rights and democratic participation, I will suggest models to implement private participation in WTO dispute settlement. My aim is to promote meaningful involvement of private actors whose interests and objectives are affected by the world trading system, with varying procedural roles reflecting their relation to the WTO's trade regime, ranging form passive participation, to party status, to amici curiae. / Law, Peter A. Allard School of / Graduate

This thesis describes the position of rail transport in Spain and focuses mainly on the current development of high-speed rail transport. Attention is paid to the AVE system, which is operated by the newly built infrastructure, but also to the other high-speed trains to run on conventional lines with Iberian gauge. The aim is to highlight the progress achieved in this area, capture a network built and planned high-speed lines, the transition to neighboring states and the process of integration of Spain into the Trans-European transport networks. In analyzing the tariff policy, the paper deals with basic and preferential tariffs applied by Renfe Operadora in the sphere of high-speed long-distance passenger trains.