Proposals Precedents

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Senate Procedure Precedents

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Author : Australia. Parliament. Senate
language : en
Publisher:
Release Date : 1901

Senate Procedure Precedents written by Australia. Parliament. Senate and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1901 with Parliamentary practice categories.

Contemporary Housing Issues

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Author :
language : en
Publisher:
Release Date : 1997

Contemporary Housing Issues written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1997 with City planning categories.

Precedent In Nigerian Courts

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Author : P. U. Umoh
language : en
Publisher: Fourth Dimention Publishing Company Limited
Release Date : 2002

Precedent In Nigerian Courts written by P. U. Umoh and has been published by Fourth Dimention Publishing Company Limited this book supported file pdf, txt, epub, kindle and other format this book has been release on 2002 with Law categories.

This a comprehensive study of the doctrine of precedent as applied in the Nigerian courts. The doctrine in the non-law making courts - customary courts and magistrates courts, has also been examined. The study is in three parts. Part One deals with the nature of judicial precedent and its importation from its English base into Nigeria, and its development there; Part Two examine the various factors which determine the worth of a judicial precedent; and in Part Three the future of the doctrine in Nigeria is projected. The book is accessibly written, drawing analogies with events in daily life. The author makes proposals for improving aspects of the law impacting on the doctrine; and overall makes a plea for a more creative use of precedents by the Nigerian courts, so as to ensure justice.

Interpreting Precedents

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Author : D. Neil MacCormick
language : en
Publisher: Routledge
Release Date : 2016-12-05

Interpreting Precedents written by D. Neil MacCormick and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2016-12-05 with Law categories.

This book contains a series of essays discussing the uses of precedent as a source of law and a basis for legal arguments in nine different legal systems, representing a variety of legal traditions. Precedent is fundamental to law, yet theoretical and ideological as well as legal considerations lead to its being differently handled and rationalised in different places. Out of the comparative study come the six theoretical and synoptic essays that conclude the volume.

Precedents And Proposals For State Involvement In Federal Energy Decisions

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Author : John Watson
language : en
Publisher:
Release Date : 1977

Precedents And Proposals For State Involvement In Federal Energy Decisions written by John Watson and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1977 with Coal mines and mining categories.

Precedents

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Author : United States. Congress. Senate
language : en
Publisher:
Release Date : 1914

Precedents written by United States. Congress. Senate and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1914 with categories.

Proposals Precedents

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Author : Sue Atkinson
language : en
Publisher:
Release Date : 1980

Proposals Precedents written by Sue Atkinson and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1980 with categories.

The Database Of Approved Precedents Dap

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Author : Lucas de Lima Carvalho
language : en
Publisher:
Release Date : 2023

The Database Of Approved Precedents Dap written by Lucas de Lima Carvalho and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2023 with categories.

Following the release of the Final Reports of the BEPS Action Plan in 2015 and the signature of the MLI starting in 2017, members of the Inclusive Framework began updating their income (or income and capital) tax treaties to make them adhere to the OECD recommendations. Among those was the minimum standard of Action 6, designed to curb base erosion and profit shifting resulting from the improper use of tax treaties. This minimum standard was presented by the OECD as a new preamble and a set of rules that should have been implemented by members of the Inclusive Framework via the addition to their tax treaties (Covered Tax Agreements in the MLI) of either a PPT clause, or a PPT and an LOB clause, or an LOB clause coupled with a mechanism to deal with conduit financing arrangements. We argue that these “alternative modes of compliance” with the minimum standard as formalized in Article 7th of the MLI represent structural loopholes that can generate implementation asymmetries. We also list post-BEPS tax treaties that deviate from the minimum standard and have either been recognized as compliant or not recognized as non-compliant by the Peer Review reports of BEPS Action 6 released to date, a phenomenon that can itself generate implementation asymmetries. These findings raise questions as to whether the practical results of BEPS Action 6 have led jurisdictions within the Inclusive Framework closer to achieving global tax justice, and, if not, whether the Peer Review system is capable of correcting their course. We do not find evidence to support that capability. We also view that, given that the political agreement surrounding BEPS Action 6 was led by the Executive Branch and the ratification of the treaties themselves was authorized by the Legislative Branch (or their equivalents) of jurisdictions that later became members of the Inclusive Framework, any effective solution to steer these jurisdictions towards the harmonization of the BEPS Action 6 minimum standard should rely on precedents from their Judiciary Branch (or from Administrative Tax Courts performing a judicial role). It is this pursuit of global harmonization of anti-abuse rules in tax treaties that bases our proposal for a non-binding Database of Approved Precedents (DAP) about the implementation of the BEPS Action 6 minimum standard in the member jurisdictions of the Inclusive Framework. We propose that the DAP be published by the OECD and that its formation be subject to four distinct assessment and decision procedures: the Regular Assessment (RA), the Exclusion and/or Replacement of Precedents via Individual Request (ERPIR), the Periodical Review (PR) and the Extraordinary Assessment (EA). It is our view that the DAP can incentivize tax judges from the jurisdictions of the Inclusive Framework to not only analyze tested, discussed and approved foreign court precedents (those approved by the Inclusive Framework and included in the DAP) and possibly use them as a basis to write their own decisions about the implementation of Action 6 provisions in tax treaties, but also produce decisions on unexplored Action 6 issues that may themselves be eligible for inclusion in the DAP. It is also our view that our proposal revolutionizes the role of tax judges in the formation of global tax policy, altering their political position from that of passive interpreters to key agents in the effectuation of global tax justice.

Precedents Of Proceedings In The House Of Commons Relating To Members Speaker Etc

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Author : John Hatsell
language : en
Publisher:
Release Date : 1818

Precedents Of Proceedings In The House Of Commons Relating To Members Speaker Etc written by John Hatsell and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1818 with categories.

Practical Remarks And Precedents Of Proceedings In Parliament Comprising The Standing Orders Of Both Houses To The End Of The Year 1801 Relative T

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Author : Charles Thomas Ellis
language : en
Publisher: Theclassics.Us
Release Date : 2013-09

Practical Remarks And Precedents Of Proceedings In Parliament Comprising The Standing Orders Of Both Houses To The End Of The Year 1801 Relative T written by Charles Thomas Ellis and has been published by Theclassics.Us this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013-09 with categories.

This historic book may have numerous typos and missing text. Purchasers can usually download a free scanned copy of the original book (without typos) from the publisher. Not indexed. Not illustrated. 1802 edition. Excerpt: ... must also be annexed to the petition to be presented for leave to bring in the bill, in compliance with the order next following. "On the 7th May 1794--Resolved, That whenever any petition is presented to the House, for making, varying, or altering any such cut, canal, or aqueduct as afore.said, or making or improving the navigation of a river, there be annexed to the said petition, an estimate of the proposed expence of such undertaking (in cases where provision is intended to be made for raising money to defray such expence), such estimate to be signed by the person or persons making the same $ and if such money is proposed to be raised by subscription, that there be also annexed to the said petition, an account of-the money subscribed for that purpose, and the names of the subscribers, with the sums by them subscribed respectively." "On the 7th May 1794--Resolved, That whenever any petition has been presented to the House for the purposes aforesaid, or any or or either of them, the committee to whom such petition shall, be referred, do examine in the first place, how far the orders contained in the preceding resolutions have been complied with, and do report the same at the time when they report the matter of anysuch petition, as it shall appear to them, to the House." The petition being fairly ingrossed, should be signed by some of the principal promoters of the undertaking, and such of the documents before mentioned, as the particular case may require, should be thereto annexed. When the petition is presented, it will be referred to a committee to be considered, before whom the allegations thereof must be proved; and also how far the foregoing standing orders have been complied with. The Gazettes and provincial...