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Judicial Interpretation of Tax Treaties
Judicial Interpretation of Tax Treaties is a detailed analytical guide to the interpretation of tax treaties at the national level. The book focuses on how domestic courts interpret and apply the OECD Commentary to OECD Model Tax Convention on Income and on Capital. Adopting a global perspective, the book gives a systematic presentation of the main interpretive proposals put forward by the OECD Commentary, and analyses selected cases decided in domestic tax systems in order to assess whether and how such solutions are adopted through national judicial process, and indeed which of these are of most practical value. The book operates on two levels: firstly it sets out a clear and comprehensive framework of tax treaty law, which will be an important tool for any tax practitioner. Secondly, the book provides crucial guidance on issues of tax treaty law as applied at domestic level, such as investment or business income, dispute resolution and administrative cooperation.
The Fascists and the Jews of Italy
Describes the history and nature of the Italian Race Laws during the period (1938-43) when Italy was independent of German control.
International Commercial Litigation
This carefully structured, practice-orientated textbook provides everything the law student needs to know about international commercial litigation. The strong comparative component provides a thought-provoking international perspective, while at the same time allowing readers to gain unique insights into litigation in English courts. Three important themes of the book analyse how the international element may call into question the power of the court to hear the case, whether it should exercise this power, whether foreign law applies, and whether the court should take into account any foreign judgement. Hartley provides the reader with extracts from leading cases and relevant legislation, together with an extensive reference library of further reading for those who wish to explore the topic in more detail, making this a valuable, single-source textbook. The title will benefit from a companion website, setting out all relevant case law developments for the students.
Taxation of Bilateral Investments
The OECD’s guidance on combatting tax avoidance strategies associated with Base Erosion and Profit Sharing (BEPS) methods is complex and accompanied by a wealth of literature. This book is the first to provide a concise and accessible overview of counter BEPS measures in the OECD Model and Commentary, allowing readers to gain a practical understanding of how the measures can impact the taxation of bilateral investments protected by tax treaties.
Member States versus the European Union
Since the 1990s the European Court of Justice has provided an institutional backdrop from which the requirements of EU law regarding gambling regulation are evolving. Given the total absence of harmonisation, Member States are competent to regulate gambling conditional upon such regulation being compatible with EU law. This book analyses the regulatory approaches undertaken in France, the Netherlands and the United Kingdom regarding a variety of forms of online and offline gambling with a view to assessing the compatibility of these approaches. Furthermore it illustrates prevailing commonalities between the regimes and injects a degree of realism into the debate, softening the hard stance taken by stakeholders at opposite ends of the policy spectrum.
Market Integration Through Data Protection
In the context of the continuous advance of information technologies and biomedicine, and of the creation of economic blocs, this work analyzes the role that data protection plays in the integration of markets. It puts special emphasis on financial and insurance services. Further, it identifies the differences in the data protection systems of EU member states and examines the development of common standards and principles of data protection that could help build a data protection model for Mercosur. Divided into four parts, the book starts out with a discussion of the evolution of the right to privacy, focusing on the last few decades, and taking into account the development of new technolo...
Recueil Des Cours, Collected Courses 1956
The Academy is a prestigious international institution for the study and teaching of Public and Private International Law and related subjects. The work of the Hague Academy receives the support and recognition of the UN. Its purpose is to encourage a thorough and impartial examination of the problems arising from international relations in the field of law. The courses deal with the theoretical and practical aspects of the subject, including legislation and case law. All courses at the Academy are, in principle, published in the language in which they were delivered in the "Collected Courses of the Hague Academy of International Law .
Dependent Agents as Permanent Establishments
Dependent Agents as Permanent Establishments The article on business profits may be the most relevant one in tax treaties. If patterned after the OECD Model Tax Convention, this article allocates the exclusive taxing right over the profits of an enterprise to the residence country, unless the enterprise carries on business in the source country through a permanent establishment. Considering the importance of allocating taxation rights, tax authorities and courts of many countries have increasingly focused on the concept of agency permanent establishment. This book includes 12 chapters which provide an in-depth analysis of the key aspects that need to be taken into account for interpreting the concept of agency permanent establishment. It incorporates the perspectives of leading scholars and practitioners dealing with international tax cases. This book is designed to provide essential insights to academics, practitioners, tax officials and judges who deal or are interested in the field of international taxation.
Regaining Paradise Lost: Indigenous Land Rights and Tourism
Mary Kristerie A. Baleva’s Regaining Paradise Lost: Indigenous Land Rights and Tourism uses the UN Guiding Principles on Business and Human Rights as its overarching legal framework to analyze the intersections of indigenous land rights and the tourism industry. Drawing from treatises, treaties, and case law, it traces the development of indigenous rights discourse from the Age of Discovery to the adoption of the UN Declaration on the Rights of Indigenous Peoples. The book highlights the Philippines, home to a rich diversity of indigenous peoples, and a country that considers tourism as an important contributor to economic development. It chronicles the Ati Community’s 15-year struggle for recognition of their ancestral domains in Boracay Island, the region’s premiere beach destination.
