L Interpr Tation Des Clauses Anti Abus Contenues Dans Les Conventions Fiscales Bilat Rales
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L Interpr Tation Des Clauses Anti Abus Contenues Dans Les Conventions Fiscales Bilat Rales
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Author : Till Jouaux
language : fr
Publisher: GRIN Verlag
Release Date : 2012
L Interpr Tation Des Clauses Anti Abus Contenues Dans Les Conventions Fiscales Bilat Rales written by Till Jouaux and has been published by GRIN Verlag this book supported file pdf, txt, epub, kindle and other format this book has been release on 2012 with Law categories.
Mémoire (de fin d'études) de l'année 2010 dans le domaine Droit - Droit fiscal, note: 17, Université Lumière Lyon 2, langue: Français, résumé La matière fiscale est peut être celle qui, par son objet, est la plus attachée à la souveraineté internationale des États. Non seulement ce sont ceux-ci qui la règlementent de manière exclusive dans les limites de leurs territoires respectifs, mais ce sont également eux qui, par l'intermédiaire de leurs administrations fiscales, la mettent en oeuvre afin d'assurer leurs moyens de subsistance. Ce nationalisme fiscal est un obstacle que rencontrent les opérateurs du commerce international, puisqu'il les oblige à se soumettre à des législations multiples et autonomes dès lors qu'une opération est réalisée sur le territoire où s'exerce la souveraineté fiscale d'un État. Plus gênant encore, cette absence de prise en compte par les États du fonctionnement de la fiscalité à l'étranger peut conduire au phénomène de double-imposition juridique du revenu, c'est à dire lorsque une personne se retrouve redevable d'un impôt auprès de deux ou plusieurs États à raison d'un même fait générateur pour une même période. La personne se verra donc assujettie au paiement de l'impôt deux fois au titre d'un revenu unique. Deux cas de figure sont possibles, selon que les deux États retiennent des critères d'assujettissement à l'impôt sur le revenu différents ou semblables: - Une personne résidant dans un État perçoit des revenus provenant d'un autre État et leurs législations fiscales respectives s'estiment toutes deux compétentes pour taxer ces revenus, l'État de résidence frappant tous les revenus reçus par ses résidents, alors que l'État dans lequel se situe le fait générateur entend imposer selon le principe de la source. - Une personne réside dans deux États et ceux-ci retiennent tous deux le principe d'imposition du revenu mondial. [...]
International Law And The Quest For Its Implementation Le Droit International Et La Qu Te De Sa Mise En Oeuvre
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Author : Marcelo Kohen
language : en
Publisher: BRILL
Release Date : 2010-03-22
International Law And The Quest For Its Implementation Le Droit International Et La Qu Te De Sa Mise En Oeuvre written by Marcelo Kohen and has been published by BRILL this book supported file pdf, txt, epub, kindle and other format this book has been release on 2010-03-22 with Law categories.
This Liber Amicorum appears on the occasion of Professor Vera Gowlland-Debbas' retirement from the Graduate Institute. It includes contributions by her colleagues and friends from distinguished universities and international institutions. It covers different fields in which she has excelled. This collective work is divided into three main sections. The first section examines matters concerning the law of the United Nations. The second section is devoted to human rights and international humanitarian law. The third section addresses issues related to law-making, compliance with international law and the peaceful settlement of disputes. The result is a collection of stimulating analysis of most of the topical problems of international law. The contributions are in both English and French.
Parliamentary Oversight Of The Security Sector
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Author : Philipp Fluri
language : en
Publisher: DCAF
Release Date : 2003
Parliamentary Oversight Of The Security Sector written by Philipp Fluri and has been published by DCAF this book supported file pdf, txt, epub, kindle and other format this book has been release on 2003 with Legislative oversight categories.
Treaty Series Recueil Des Traites
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Author : United Nations
language : en
Publisher: UN
Release Date : 2007-11-02
Treaty Series Recueil Des Traites written by United Nations and has been published by UN this book supported file pdf, txt, epub, kindle and other format this book has been release on 2007-11-02 with Political Science categories.
Parliament And Democracy In The Twenty First Century
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Author : David Beetham
language : en
Publisher: Inter-Parliamentary Union
Release Date : 2006
Parliament And Democracy In The Twenty First Century written by David Beetham and has been published by Inter-Parliamentary Union this book supported file pdf, txt, epub, kindle and other format this book has been release on 2006 with Democracy categories.
Organizing For Social Justice
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Author : International Labour Office
language : en
Publisher: International Labour Organization
Release Date : 2004
Organizing For Social Justice written by International Labour Office and has been published by International Labour Organization this book supported file pdf, txt, epub, kindle and other format this book has been release on 2004 with Law categories.
Freedom of association, and the recognition of the right to bargain collectively, are not only fundamental human rights at work, but also vital elements of economic, social and political processes. Organizing for Social Justice takes account of the current trends in exercising these rights as well as the significant challenges that still remain in many parts of the world, particularly in today's global economy. The chapters are: Freedom of association and collective bargaining: The foundations for democratic development; From principles to practice: The challenges ahead; Organizing and bargaining in the global economy; Encouraging progress: Technical cooperation to strengthen and extend freedom of association and collective bargaining; Building on progress
United Nations Yearbook Of The International Law Commission
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Author : United Nations. International Law Commission
language : en
Publisher:
Release Date : 1956
United Nations Yearbook Of The International Law Commission written by United Nations. International Law Commission and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1956 with International law categories.
Economic Migration Social Cohesion And Development
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Author : Patrick A. Taran
language : en
Publisher: Council of Europe
Release Date : 2009-01-01
Economic Migration Social Cohesion And Development written by Patrick A. Taran and has been published by Council of Europe this book supported file pdf, txt, epub, kindle and other format this book has been release on 2009-01-01 with Political Science categories.
In the final declaration of their 8th conference, the European ministers responsible for migration affairs committed to promoting and protecting the human rights of migrants, with special attention to gender equality and the rights of women; to strengthening dialogue and co-operation between receiving, transit and origin countries, particularly within Europe; and to promoting coherence at all levels (international, national, regional and local) between migration, development and integration policies. The ministers also agreed to manage economic migration with a view to promoting economic and social progress in receiving, transit and origin countries; to enhance social cohesion by improving the integration of migrants and persons of immigrant background and the re-integration of migrants who return to their countries of origin; and to strengthen the contribution of migrants and persons of immigrant background to development in receiving and origin countries and their involvement in co-development programmes. This report was prepared to support the ministerial debate during the conference. It presents the main aspects and characteristics of migration in the member states of the Council of Europe, analyses policy challenges raised by contemporary migration and identifies an integrated policy agenda.
Safeguarding Traditional Cultures
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Author : Peter Seitel
language : en
Publisher:
Release Date : 2001
Safeguarding Traditional Cultures written by Peter Seitel and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2001 with Biens culturels - Politique gouvernementale - Congrès categories.
Proceedings from a conference "A global assessment of the 1989 recommendation on the safeguarding of traditional culture and folklore" held at the Smithsonian Institution June 27-30 1999. The purpose of the conference was to assess the implementation of the Recommendation (an international normative instrument adopted by UNESCO in 1989), to bring together points of view and perspectives on the Recommendaion from around the world, and suggest ways in which the Recommendation might develop in the future so that its purpose, the safeguarding of traditional culture and folklore, might be achieved.
On The Take
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Author : Lindy Muzila
language : en
Publisher:
Release Date : 2012
On The Take written by Lindy Muzila and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2012 with International law categories.
Despite broad international recognition of the criminalization of illicit enrichment, it has not been universally accepted as an anti-corruption measure. Instead, criminalization of illicit enrichment continues to generate extensive debate and controversy. Against this background, this volume aims to provide an analysis of how illicit enrichment works, and attempts to shed light on any contributions that it has made to the fight against corruption and the recovery of stolen assets. Rather than delving into the theoretical and academic debates around illicit enrichment, this study focuses primarily on the analysis of current practice, case law, and existing literature to offer a new perspective to the on-going discussions. More specifically, the volume addresses the legal framework upon which the concept of illicit enrichment rests, and the resulting policy implications of that legal framework. It also focuses on illicit enrichment as an anti-corruption mechanism, from its roots as a response to the problems inherent to prosecutions involving corruption, to an examination of elements and inchoate offenses relating to illicit enrichment under international conventions. It examines illicit enrichment jurisprudence in the global context. An extensive survey was carried out to determine the countries where the offense exists, what form it takes, how often it is used, and for countries where it doesn't, what other measures are used in its place. The authors neither recommend nor oppose the adoption of illicit enrichment provisions, but rather aim to assist jurisdictions considering such steps by highlighting key questions that might arise during implementation, including how the offense is defined and enforced domestically by States. Similarly, the authors do not endorse nor criticize any practice carried out by States in the implementation of the criminalization of illicit enrichment. Ultimately, it is also hoped that this study provides a basis for further discussion amongst policy makers and practitioners, and fuels upcoming discussions by the Conference of State parties of the UNCAC and its Working Groups
