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Aussenwirtschaftsdienst Des Betriebs Beraters

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Aussenwirtschaftsdienst Des Betriebs Beraters

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Author :
language : de
Publisher:
Release Date : 1970

Aussenwirtschaftsdienst Des Betriebs Beraters written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1970 with Foreign trade regulation categories.

Aussenwirtschaftsdienst Des Betriebs Beraters

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Author :
language : de
Publisher:
Release Date : 1968

Development Of Judicial Control Of The European Communities

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Author : Gerhard Bebr
language : en
Publisher: Springer
Release Date : 2013-12-01

Development Of Judicial Control Of The European Communities written by Gerhard Bebr and has been published by Springer this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013-12-01 with Law categories.

The development of the judicial control of the European Communities is perhaps best illustrated by comparing the first decision the Court of Justice rendered in December 1954, under the ECSC Treaty, with its preliminary rulings van Gend & Loos (1962), ENEL (1964) and Simmenthal II (1978) rendered under the EEC Treaty. In the first case the Court quashed a decision of the High Authority impugned by an annulment action of a Member State for an illegal exercise of Community powers - a judicial control which at the time already represented a spectacular legal in novation introduced by the ECSC Treaty. At that time the Court was, for evident reasons, still reserved as to its role within the unprecedented institutional structure of the Community. In van Gend, ENEL and Simmenthal II, on the other hand, the Court resolutely pursued a judicial policy intended to ensure an effective operation of the Community legal order, a problem hardly envisaged in 1954. In these rulings the Court characterized the emerging legal order and stated its fundamental and indispensable requirements: the unlimited supremacy of Community law and its direct effect. The development of a superior and autonomous Community legal order was finally completed by the Court's recognition of fundamental Communiry rights of individuals. This development from an initially reserved stand of the Court searching for its proper role and its potentialities to a bold and determined judicial policy is truly remarkable.

European Yearbook Annuaire Europeen 1965

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Author : Council of Europe/Conseil de L'Europe
language : en
Publisher: Martinus Nijhoff Publishers
Release Date : 1967-07-01

European Yearbook Annuaire Europeen 1965 written by Council of Europe/Conseil de L'Europe and has been published by Martinus Nijhoff Publishers this book supported file pdf, txt, epub, kindle and other format this book has been release on 1967-07-01 with Political Science categories.

The "European Yearbook promotes the scientific study of nineteen European supranational organisations and the Organisation for Economic Co-operation and Development (OECD). Each volume contains a detailed survey of the history, structure and yearly activities of each organisation and an up-to-date chart providing a clear overview of the member states of each organisation. Each volume contains a comprehensive bibliography covering the year's relevant publications.

Annuaire Europ En Vol Xii European Yearbook

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Author : B. Landheer
language : en
Publisher: Springer
Release Date : 2013-12-14

Annuaire Europ En Vol Xii European Yearbook written by B. Landheer and has been published by Springer this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013-12-14 with Business & Economics categories.

The term EUROVISION, invented-by pure chance-only a few years ago, is now familiar to millions. What the name covers is the subject of this paper. EUROVISION is not the name of an organisation or company, but rather an emblem. It signifies international co-operation in television programme exchanges within the framework of the European Broad casting Union - or rather the most spectacular element of that Co-oper ation. It appears conspicuously at the head of programmes relayed by several countries. To understand the full extent of this co-operation, it is best to look at the wider field covered by the structure and working of the European Broadcasting Union itself. The European Broadcasting Union is a professional association, grouping Western European radio-television organisations as active members, with organisations in other continents as associate members. It is financed by contributions from its members. Questions of principle, management and financial responsibility come under the Administrative Council or the General Assembly (from which it is elected) - in which the Directors-General of the several organisations are represented. The present Chairman is M. RoDIN6 of Italy who succeeded M. RYDBECK of Sweden. Four Committees are responsible for preparatory studies and routine problems: the Legal, the Technical, the Programme and the Sound Broadcasting Committees, which group the specialist Service Directors.

European Yearbook Annuaire Europeen 1963

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Author : Council of Europe/Conseil de L'Europe
language : en
Publisher: Martinus Nijhoff Publishers
Release Date : 1965-01-07

European Yearbook Annuaire Europeen 1963 written by Council of Europe/Conseil de L'Europe and has been published by Martinus Nijhoff Publishers this book supported file pdf, txt, epub, kindle and other format this book has been release on 1965-01-07 with Political Science categories.

Recueil Des Cours 243

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Author : Academie De Droit International de la Haye
language : en
Publisher: Martinus Nijhoff Publishers
Release Date : 1994-11-30

Recueil Des Cours 243 written by Academie De Droit International de la Haye and has been published by Martinus Nijhoff Publishers this book supported file pdf, txt, epub, kindle and other format this book has been release on 1994-11-30 with Reference categories.

The Academy is an institution for the study and teaching of public and private international law and related subjects. 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." This volume contains: International Art Trade and the Law by K. SIEHR, Professor at the University of Zurich. La cooperation transfrontaliere regionale et locale, par M. BERNAD y ALVAREZ DE EULATE, professeur a l'Universite de Saragosse. To access the abstract texts for this volume please click here

Beitr Ge Zum Zivil Steuer Und Unternehmensrecht

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Author : Köln Fachinstitut der Steuerberater
language : de
Publisher: Springer-Verlag
Release Date : 2013-03-12

Beitr Ge Zum Zivil Steuer Und Unternehmensrecht written by Köln Fachinstitut der Steuerberater and has been published by Springer-Verlag this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013-03-12 with Law categories.

Heinz Meilicke vollendet am 25. Dezember 1984 sein 80. Lebensjahr. Geboren in Berlin-Mitte haben sich in seiner Personlichkeit weltoffenes Spektrum der Hauptstadt Berlin, aber auch Drangen und Durchsetzungsvermogen, entstam mend einer zwei Generationen vor ihm von der N eumark nach Berlin zugewan derten Handwerksmeisterfamilie, ausgepragt. Sein Berufsziel, Anwalt zu wer den, stand von Anfang an fest und wurde durch Studium und Referendariat in Berlin zielstrebig angegangen. Spezielle AnstoBe gaben das Miterleben der Inflation wahrend des Studiums, ein Volontariat als Exportkaufmann sowie anderthalbj iihrige berufliche Ta tigkei t in England. N ach Mi tarbei t in der bekann ten Praxis Kempner/Pinner, dann in langjahriger Sozietat mit Dr. Conrad Bottcher tatig, fiihrte sein konsequentes Eintreten fiir die Rechte seiner Mandan ten, darunter auch zahlreicher jiidischer Mitbiirger, zu Konflikten mit den nationalsozialistischen Rechtswahrem, die in einem Ehrengerichtsverfahren gipfelten und nur durch Meldung zum Wehrdienst in der Schwebe gehalten werden konnten. Nach dem Zusammenbruch deshalb ziigige Entnazifizierung und Wiederzulassung als Anwalt in Berlin, Lehrauftrage der Humboldt-Universi tat, mit der Spaltung Berlins Wechsel zur Freien Universitat Berlin, Verlegung der Anwaltspraxis nach Bonn, Aufnahme als Mitglied in das Fachinstitut der Steuerberater, Sozietat mit Dr. Hohlfeld und seinem Sohn sind weitere Stationen seines Lebensweges.

Permanent Establishment

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Author : Arvid Aage Skaar
language : en
Publisher: Kluwer Law International B.V.
Release Date : 2020-06-19

Permanent Establishment written by Arvid Aage Skaar and has been published by Kluwer Law International B.V. this book supported file pdf, txt, epub, kindle and other format this book has been release on 2020-06-19 with Law categories.

A new edition of the preeminent work on the permanent establishment (PE) is a major event in tax law scholarship. Taking into account changes in judicial and administrative practice as well as the Organisation for Economic Co-operation and Development’s (OECD’s) and the United Nation’s (UN’s) work in the three decades since the first edition, the present study brings the analysis up to date with the current internationally accepted interpretation of PE. The analysis is based on more than 720 cases from more than 20 countries, in addition to the OECD and UN model treaties and more than 630 books, articles, and official documents. The increased significance of the digital economy has rendered the traditional concept of PE inadequate for the allocation of taxing jurisdiction over the modern, mobile or digital international business. The author’s in-depth analysis explains the legal elements of the PE principle with attention to their continuing benefit and their shortcomings: criteria defining a PE- place of business, location, right of use, duration, business connection, business activity, ordinary course of business; evidence of a right of use to a place of business; business activities included in the PE concept of the tax treaties; identification of projects offshore and onshore; UN model treaty deviations from the OECD agency clause; distinction between jurisdictions with significant natural resources and countries possessing the capital, technology and know-how necessary to explore and exploit these resources; and how policies in each country may erode the PE concept. The book provides many synopses of court decisions and administrative rulings upon which the analysis is based. In addition to cases previously published in law reports and other publications, a number of unpublished decisions are included. A key word index makes it easy to find what is needed in any particular matter. The PE principle, in one version or another, is used in several thousand tax treaties in force today. This updated comprehensive study reveals the obligations imposed through the use of PE in tax treaties and will continue to be of immeasurable value to tax practitioners and scholars worldwide. In addition, the discussion of whether the notion of PE is an appropriate criterion for taxing jurisdiction in international fiscal law today provides authoritative and insightful food for thought.

Non Discrimination In Tax Treaty Law And World Trade Law

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Author : Kasper Dziurdź
language : en
Publisher: Kluwer Law International B.V.
Release Date : 2019-07-23

Non Discrimination In Tax Treaty Law And World Trade Law written by Kasper Dziurdź and has been published by Kluwer Law International B.V. this book supported file pdf, txt, epub, kindle and other format this book has been release on 2019-07-23 with Law categories.

Non-discrimination is a central obligation under both tax treaty and trade law. However, in seeking to strike a balance between national and international interests, its application differs in the two areas of practice. This deeply researched and authoritative work, which explains the policy issues and how non-discrimination analysis works, provides a comprehensive review of non-discrimination rules in WTO and tax treaty law, combining a critical commentary on case law with proposals for an innovative concept for solving cases of discrimination in tax treaty law. Among the practical issues affecting non-discrimination examined in detail are the following: implications that can be drawn from the concepts of non-discrimination under WTO law and Article 24 of the OECD Model; direct and indirect discrimination and analysis of comparability in WTO law and tax treaty law; the MFN and NT rules under the GATT and GATS; the meaning of ‘likeness’ and ‘less favourable treatment’; claiming non-discriminatory tax treatment before tax administrations and courts under a tax treaty; justification of measures against harmful tax competition, low taxation and hybrid mismatch arrangements; thin capitalisation rules, progressive tax rates, foreign losses, group taxation and relief from juridical and economic double taxation under Article 24 of the OECD Model; and integrating a justification defence into any stage of a non-discrimination analysis. The author establishes to what extent formal, substantive and subjective approaches may be applied in a non-discrimination analysis, providing the reasons for the approaches taken. A two-step comparability procedure is applied to selected cases of potential tax discrimination, demonstrating how policy arguments can be addressed under Article 24 of the OECD Model. Drawing on over a half-century of case law in both areas of practice, this comprehensive study of the non-discrimination rules under WTO law and international tax law will be invaluable in systematically solving cases of tax discrimination under Article 24 of the OECD Model and putting forward arguments at any stage of a WTO analysis. Policymakers will benefit from the author’s clear explanation of how national law should comply with international obligations. Also, taxpayers’ advisers will proceed confidently in claims of tax treaty discrimination, and academics will discover an incomparable overview and analysis of anti-discrimination rules in international trade law and double taxation conventions.

Aussenwirtschaftsdienst Des Betriebs Beraters

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