Raad 2012
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Raad 2012
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Author :
language : en
Publisher: E.S.A.
Release Date : 2012
Raad 2012 written by and has been published by E.S.A. this book supported file pdf, txt, epub, kindle and other format this book has been release on 2012 with Technology & Engineering categories.
Shortcomings In The Eu Merger Directive
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Author : Frederik Boulogne
language : en
Publisher: Kluwer Law International B.V.
Release Date : 2016-03-23
Shortcomings In The Eu Merger Directive written by Frederik Boulogne 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 2016-03-23 with Law categories.
The European Union (EU) Merger Directive removes certain tax disadvantages encountered by companies and their shareholders in the course of a restructuring operation. However, in spite of amendments and European Court of Justice's (ECJ) interpretations of its provisions, various shortcomings remain. This thoroughgoing analysis, broader and deeper than any prior work on the subject, addresses all the Directive's subtopics methodically, following the paragraphs of Articles 1-15 in their logical succession. The author analyses the points in which the Merger Directive falls short of attaining its stated objective, and he also examines how these shortcomings could be scaled. To do so, he tests the Merger Directive against its own objective, primary EU law (the fundamental freedoms and the unwritten general principles of EU law) and non-discrimination provisions in relevant treaties. Each of the following questions is addressed and responded to in depth: – Which entities have access to the Merger Directive and which entities should have access to it? – Which operations are covered by the Merger Directive and which operations should be covered? – Which tax disadvantages to cross-border restructuring operations does the Merger Directive aim to remove, which tax disadvantages have been actually removed, which tax disadvantages remain, and how should the Merger Directive be amended to remove the remaining tax disadvantages? – How tax avoidance should be combated under Article 15(1)(a) of the Merger Directive, which possible types of tax avoidance can be identi¬fied, and how the Merger Directive should be amended? – Which cases of double taxation does a taxpayer engaging in cross-border restructuring operations potentially encounter, and how they can be taken away by the Merger Directive? The key shortcomings that are identifi¬ed are: the Merger Directive’s objective is not stated precisely; minimum harmonisation does not lead to a common tax system; exhaustive lists are used as legislative technique; the Merger Directive does not add much to the outcomes reached through negative harmonisation; and the de¬finitions of qualifying operations are not fully aligned with corporate law. Chapter 6 contains a deeply informed and viable proposal for the amendment of the Merger Directive. This is the fi¬rst treatment not only to evaluate the Directive's effi¬cacy in detail but also to offer real solutions to its shortcomings. It will be welcomed by policymakers, judges, practitioners and academics, and the recommendations it contains are sure to affect ongoing amendments and jurisprudence on the Merger Directive.
The Margins Of Discretion In Transnational Administrative Acts
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Author : Kathrin Hamenstädt
language : en
Publisher: Bloomsbury Publishing
Release Date : 2022-05-05
The Margins Of Discretion In Transnational Administrative Acts written by Kathrin Hamenstädt and has been published by Bloomsbury Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2022-05-05 with Law categories.
This book analyses the expulsion of delinquent foreigners and their exclusion from the territory through a comparative lens. The book begins with a vertical perspective, focusing on the effects of European standards on the law of expulsion and entry bans in Germany and the Netherlands, and the law regulating deportation from the United Kingdom. It explores how these countries use their margin of discretion, granted by European law, to solve the societal, political and legal challenges that are posed by delinquent foreigners. Moreover, it highlights the similarities, convergences and differences between these countries' approaches to the topic. Subsequently, the book adopts a horizontal perspective by focusing on the effects of national decisions on other states, thereby addressing transnational administrative acts. National expulsion decisions and entry bans can be given effect throughout European countries, with the consequence that other states are in principle obliged to enforce them by refusing foreigners access to their territory. This obligation arises despite the fact that expulsion decisions and entry bans are adopted on the basis of diverging national provisions. Even though the margin of discretion of national decision makers has already been limited, the remaining differences call for further recommendations, which are put forward in this book.
Criminal Law Principles And The Enforcement Of Eu And National Competition Law
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Author : Marc Veenbrink
language : en
Publisher: Kluwer Law International B.V.
Release Date : 2019-11-20
Criminal Law Principles And The Enforcement Of Eu And National Competition Law written by Marc Veenbrink 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 2019-11-20 with Law categories.
Although Article 23(5) of EU Regulation 1/2003 provides that competition law fines ‘shall not be of a criminal law nature’, this has not prevented certain criminal law principles from finding their way into European Union (EU) competition law procedures. Even more significantly, the deterrent effect of competition law fines has led courts in the Netherlands and the United Kingdom (UK), as well as the European Court of Human Rights, to conclude that competition law proceedings can lead to a criminal charge. This book offers the first book-length study of whether courts do indeed apply criminal law principles in competition law proceedings and, if so, how these principles are adapted to the needs and characteristics of competition law. Focusing on competition law developments (both legislative and judicial) over a period of twenty years in three jurisdictions – the Netherlands, the UK and the EU – the author compares how each of the following (criminal law) principles has emerged and been interpreted in each jurisdiction’s proceedings: freedom from self-incrimination; non bis in idem; burden and standard of proof; legality and legal certainty; and proportionality of sanctions. The author offers proposals involving both legislative and judicial actions, with examples of judges invoking criminal law principles to develop an appropriate level of safeguards in competition law proceedings. The book shows that criminal law can provide a rich source of inspiration for the judiciary on the appropriate level of legal safeguards in competition law proceedings. As such, it provides an important source of information and guidance for lawyers and judges dealing with competition law matters. "The work is well argued and well researched. Indeed, it is almost encyclopaedic in its use and citation of case law and secondary material....This book provides a valuable resource for anyone (whether as advocate, investigator, adjudicator or academic researcher) who wishes to understand how these criminal law principles are used in, and to protect those subject to, administrative law-based competition investigations.” Bruce Wardhaugh (Lecturer at the University of Manchester) Common Market Law Review, 2021, vol 58, issue 1, page 236
Terrorism Bridging The Gap With Peace And Conflict Studies
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Author : Ioannis Tellidis
language : en
Publisher: Routledge
Release Date : 2016-01-08
Terrorism Bridging The Gap With Peace And Conflict Studies written by Ioannis Tellidis and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2016-01-08 with Political Science categories.
This book opens up the discussion of the interrelation between terrorism studies, and peace and conflict studies. The aim is to examine the instances and circumstances under which both fields can benefit from each other. Even though it is often accepted that terrorism is a form of political violence, it is also quite frequent that research on the topic is dismissed when it is approached with conflict analysis frames. More importantly, policy approaches continue to inhibit, obstruct and reject frameworks that are concerned with the transformation and resolution of terrorist conflicts – partly because they see the state as the ultimate referent object to be secured. At the same time, peace and conflict studies seem to be excessively focused on problem-solving approaches, which overemphasise the role of parity during negotiations and misdiagnose the distribution of power both within conflicts as well as within conflict management, resolution and/or transformation approaches. This book was published as a special issue of Critical Studies on Terrorism.
The Political Psychology Of Terrorism Fears
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Author : Samuel J. Sinclair
language : en
Publisher: Oxford University Press
Release Date : 2013-09-19
The Political Psychology Of Terrorism Fears written by Samuel J. Sinclair and has been published by Oxford University Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013-09-19 with Political Science categories.
The Political Psychology of Terrorism Fears examines how emotional responses to terrorism, and specifically, fear, impact on political processes in multiple international contexts. The volume presents an integrated collection of empirical and theoretical studies and discusses the implications of this body of research.
New Trends In Medical And Service Robots
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Author : Aleksandar Rodić
language : en
Publisher: Springer Science & Business Media
Release Date : 2014-04-08
New Trends In Medical And Service Robots written by Aleksandar Rodić and has been published by Springer Science & Business Media this book supported file pdf, txt, epub, kindle and other format this book has been release on 2014-04-08 with Technology & Engineering categories.
This volume describes new frontiers in medical and service robotics in the light of recent developments in technology to advance robot design and implementation. In particular, the work looks at advances in design, development and implementation of contemporary surgical, rehabilitation and biorobots. Surgical robots allow surgeons greater access to areas under operation using more precise and less invasive methods. Rehabilitation robots facilitate and support the lives of the infirm, elderly people, or those with dysfunction of body parts affecting movement. These robots are also used for rehabilitation and related procedures, such as training and therapy. Biorobots are designed to imitate the cognition of humans and animals. The need to substitute humans working on delicate, tiresome and monotonous tasks, or working with potentially health-damaging toxic materials, requires intelligent, high-performance service robots with the ability to cooperate, advanced communication and sophisticated perception and cognitive capabilities. Progress in this field is fast and results need to be disseminated to stimulate both practical applications and further research. Thus, these papers are a valuable addition to existing literature.
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.
Educational Effectiveness And Ineffectiveness
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Author : Jaap Scheerens
language : en
Publisher: Springer
Release Date : 2015-11-20
Educational Effectiveness And Ineffectiveness written by Jaap Scheerens and has been published by Springer this book supported file pdf, txt, epub, kindle and other format this book has been release on 2015-11-20 with Education categories.
This book is a critical assessment of the knowledge base on educational effectiveness, covering a period of five decades of research. It formulates a “lean” theory of good schooling, and identifies and explains instances of “ineffectiveness”, such as low effect sizes of malleable conditions, for which expectations are highly strung. The book presents a systemic outlook on educational effectiveness and improvement, as it starts out from an integrated multi-level model that comprises system level, school level and instructional conditions. It offers a classification of school improvement strategies and scenarios for system level educational improvement. Above all, the analysis is very systematic, comprehensive and strongly grounded in theory. The book includes a case study analysis of various strands of improvement-oriented educational policy in the Netherlands as an illustration of some of the arguments used.
Fleeing Homophobia
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Author : Thomas Spijkerboer
language : en
Publisher: Routledge
Release Date : 2013-07-18
Fleeing Homophobia written by Thomas Spijkerboer and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013-07-18 with Law categories.
Each year, thousands of lesbian, gay, bisexual, transgender and intersex (LGBTI) asylum seekers apply for asylum in EU Member States.This book considers the position of LGBTI asylum seekers in European asylum law. Developing an encompassing approach to the topic, the book identifies and analyzes the main legal issues arising in relation to LGBTI people seeking asylum including: the underestimation of the relevance of criminalization of sexual orientation as well as the large scale violence against trans people in countries of origin by some European states; the requirement to seek State protection against violence even when they originate from countries where sexual orientation or gender identity is criminalized, or where the authorities are homophobic; the particular hurdles faced during credibility assessment on account of persisting stereotypes; and queer families and refugee law. The book gives a state of the art overview of law in Europe, both at the level of European legislation and at the level of Member State practice. While being largely focused on Europe, the book also takes into account asylum decisions from Australia, New Zealand, Canada, and the United States and is of relevance internationally, offering analysis of issues which are not specific to particular legal systems.