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The International Rule of Law
This insightful book offers an in-depth examination of whether, and if so how and to what degree, contemporary international law can and should conform to and develop the rule of law principle. Motivated by the neglect of conceptual and normative theorizing of the international rule of law within contemporary international legal scholarship, Denise Wohlwend analyses the moral and legal principle of the rule of law in the international legal order.
Tax Polymath - A life in International Taxation
This book comprises a selection of papers presented at a conference in honour of John Avery Jones which was held on 22 and 23 April 2010 in London.
Interpretation and Application of Tax Treaties in North America
This book presents an overview of the materials, court cases and mutual agreement procedures implemented in Canada, USA and Mexcio. In addition, it provides a background to the development of tax treaty law and the information necessary to interpret a tax treaty based upon the principles codified in the Vienna Convention of the Law of Treaties. Contents: the background of the early model tax conventions; the development of tax treaty law; the specific materials from Canada, the United States and Mexico; proposal for a trilateral tax treaty for North America to provide full relief from the harmful barriers against free movement of capital and services.
Article 31(3)(c) VCLT and the Principle of Systemic Integration
In Article 31(3)(c) VCLT and the Principle of Systemic Integration: Normative Shadows in Plato’s Cave the author tackles a provision on treaty interpretation that has risen in prominence, Article 31(3)(c) VCLT. This article, which enshrines the principle of systemic integration, and its exact scope has become and continues to be a hotly debated subject in academic and judicial circles. Through an examination of both its written and unwritten elements, the author argues that the ‘proximity criterion’ is the optimal way of understanding and utilizing this provision, that conflict resolution principles may be of use within Article 31(3)(c) and finally, that the principle of systemic integration is indispensable not only for interpreting treaty provisions but customary international law as well.
How Fixed Is a Permanent Establishment?
Permanent establishment is the key concept for allocating taxation rights in respect of business income, and the question ‘Is there a permanent establishment?’ is a tax treaty issue that advisers, government officials, and courts perennially confront. Based on a ‘fixed link to the ground’, the idea has become progressively more difficult to apply until, at this stage, re-evaluation has become a political necessity. If a permanent establishment may exist in the context of e-commerce, the concept of a geographical presence must be redefined. However, the question remains: Is e-commerce a sufficient reason for challenging the well-established permanent establishment nexus? Drawing on ca...
The Concept of Permanent Establishment in the Insurance Business
siness models adopted by insurance companies; and comparative analysis of double tax treaty policies adopted in a number of countries with respect to the permanent establishment provision in the insurance business, highlighting Switzerland for comparative purposes. In a concluding chapter, the author proposes changes to the definition of the dependent agent permanent establishment currently enshrined in the model treaties and their respective commentaries, aligning such a definition to the regulatory framework in which insurance companies conduct their business in countries other than that of incorporation. As a highly significant and timely contribution to the study of the interplay between insurance regulation and tax implications, this very original work will prove of especial value to practitioners in international tax and insurance law, as well as professionals in the financial services sector and tax academics.
The American Bar
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The Legal 500
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Jurisconsultus es, iuris nihil a te alienum putamus
Jurisconsultus es, iuris nihil a te alienum putamus Jurisconsultus es, iuris nihil a te alienum putamus Jurisconsultus es, iuris nihil a te alienum putamus
