Grenzüberschreitende Gesellschaftsstrukturen im Internationalen Steuerrecht
In: Forum der internationalen Besteuerung Band 34
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In: Forum der internationalen Besteuerung Band 34
In: Human rights quarterly: a comparative and international journal of the social sciences, humanities, and law, Band 19, Heft 3, S. 666-685
ISSN: 0275-0392
In: Welt ohne Wasser: Geschichte und Zukunft eines knappen Gutes, S. 157-184
Wasserkonflikte können sich nach Meinung des Autors zu lokaler Instabilität beitragen und eine ganze Region oder ganze Länder destabilisieren. Besonders hoch ist das Konfliktrisiko dort, wo Wasserknappheit und politische Spannungen zusammentreffen. Global gesehen treten Wasserkonflikte vermehrt zwischen Ländern auf, die einen gemeinsamen Fluss nutzen, d.h. den Ober- und Unterliegern von grenzüberschreitenden Flüssen. Der Autor konstatiert, dass bei absoluten Wasserverteilungskonflikten eine sehr große Gefahr zwischenstaatlicher Gewaltanwendung besteht, bei relativen Wasserverteilungskonflikten und solchen die auf Verschmutzung zurückzuführen sind, die Gefahr dagegen sehr gering ist. Am Beispiel von drei international bekannten Flusssystemen: dem Nil, dem Jordan und dem Euphrat- Tigris stellt der Autor die zwischenstaatliche Wasserkonfliktproblematik dar. Wissenschaftliche Studien der letzten zwei Jahrzehnte zu dieser Problematik kommen zu dem Ergebnis, dass globale Bedrohungen durch Wasserkriege heute und in absehbarer Zeit sehr unwahrscheinlich sind. (ICB)
In: The Chinese journal of international politics, Band 7, Heft 4, S. 483-506
ISSN: 1750-8924
Das Phänomen der Verbreitung von internationalen Organisationen hat die Frage der völkerrechtliche Verantwortlichkeit internationaler Organisationen in den Fokus gedrängt, umso mehr, dass man die Effekte der Aktivitäten von internationaler Organisationen überall in unserem alltäglichen Leben bezeugen kann. Der Hauptzweck dieses Buches ist es einige bestimmte Aspekte der Frage der Verantwortlichkeit internationaler Organisationen zu untersuchen. Es besteht auch darin, hauptsächlich, die Kodifikationsarbeit der Völkerrechtskommission der Vereinten Nationen zu prüfen. Gleichzeitig, das Ziel ist es, die Hauptherausforderung anzusprechen, die auf dem Weg steht bei der Aufgabe der Kodifikation der allgemeine Regeln anwendbar auf internationaler Organisationen. Diese besteht darin, dass internationale Organisationen naturgemäß sehr heterogen und voneinander unterschiedlich sind. Darüber hinaus, wird die Perspektive erweitert dadurch, dass das breitere Konzept von Internationale Rechenschaftspflicht in Betracht genommen und ausgearbeitet wird.
In: Public International Air Law (2008); ISBN 0-7717-0636-7
SSRN
World Affairs Online
In: World politics: a quarterly journal of international relations, Band 14, Heft 1, S. 182-204
ISSN: 1086-3338
Accounts of the acute crises of international politics occupy a substantial place in the diplomatic history of the past hundred years. These compounded events have been interpreted as manifestations of international rivalries among the Great Powers. Intermittently, they have drawn intense public attention and have generated heavy anxieties over the possibility that they may lead into general warfare. After the fact, they have become subjects of historical reconstruction, with students and commentators attempting to describe "what really happened." Thus, both scholarly and popular interest has persisted in the "inside stories" of the several crises belonging to three historical periods: from 1870 to World War I, the interwar period, and the era since World War II.There is, consequently, a large descriptive literature of the crises, mainly connected with the diplomacy of opposing coalitions and of interstate conflicts during these three periods. The depth and quality of this literature vary greatly, most often according to the recency of the events and the amount of available and relevant historical documentation. The Moroccan crisis of 1905 and the circumstances of theAnschlussof 1936 are, quite naturally, better known and more firmly established factually than the inner details of the Suez crisis of 1956. However, the accumulated knowledge of the series of crises of the post-World War II period, uncertain and impressionistic as it still is, has a great deal to do with our understanding of current international affairs. Take away the facts and meanings commonly associated with the crises of Berlin, Korea, Indochina, Suez, Quemoy, the Congo, and Laos and, obviously, the usual estimates of the scope, intensity, and workings of the Cold War will greatly change. Despite this fact, acute crises have not often been made the focus either of theorizing or of intensive analytic research. Students of international relations have not found it important or necessary to consider these events as if they constituted a significant class of phenomena in the international field. The reasons for passing over the acute international crisis as a focus of explanation are worth consideration.
Foreword / Gabrielle Marceau -- About the book / Gabrielle Marceau and Clément Marquet -- Introduction : a meta-question / Georges Abi-Saab -- Evolutionary interpretation in international law : some short and less than trail-blazing reflections / Robert Kolb -- An interpreter's guide to static and evolutive interpretations : solving intertemporal problems according to the VCIT / Christian Djeffal -- Time present and time pas t: the intention of the parties and the evolutionary interpretation of treaties / Eirik Bjorge -- Using intertemporal linguistics to resolve the problem at the origin and core of the evolutionary interpretation debate / Julian Wyatt -- Evolutionary interpretation : the relevance of context / Donald McRae -- Evolutionary interpretation of international law in national courts / Kenneth Keith -- The interpretive work of treaty bodies : how they look at evolutionary interpretation, and how other courts look at them / Luigi Crema -- Evolutionary interpretation of unilateral acts of states and international organisations / Paolo Palchetti -- The strength of evolutionary interpretation in international human rights law / Gloria Gaggioli -- The Strasbourg approach to evolutionary interpretation / Oliver Dörr -- Environmental protection as an object of and tool for evolutionary interpretation / Nina Mileva and Marina Fortuna -- The European Court of Human Rights and the right to a clean environment : evolutionary or illusory interpretation? / Malgosia Fitzmaurice -- By men, not gods : the (hidden) evolutionary interpretation of international criminal law in the light of extrinsic sources / Sévane Garibian -- Understanding the choice for evolutionary interpretation / Isabelle Van Damme -- The illusion of "evolutionary interpretation" in WTO dispute settlement / Graham Cook -- Prospective linguistics and trade : the art of the deal / Clément Marquet -- The evolutionary treaty interpretation by the WTO Appellate Body / Sondre Torp Helmersen -- Is there evolution in the evolutionary interpretation of WTO law? / Peter Van den Bossche -- Evolutionary interpretation and the Appellate Body's existential crisis / Mariana Clara de Andrade -- Energy trade in the WTO, yesterday, today and tomorrow : the role of evolutionary interpretation / Jenya Grigorova -- Evolutionary interpretation in investment arbitration : about a judicial taboo / Makane Moïse Mbengue and Aikaterini Florou -- The role of state party pleadings in the evolutionary interpretation of international investment agreements / Kendra Magraw -- Investment treaty signatories' joint interpretation and the case of the NAFTA free trade commission : evolutionary interpretation or modification? / Jennifer Radford, Gregory Tereposky and Kun Hui -- History as interpretative context in the evolutionary interpretation of FET in international investment law / Charalampos Giannakopoulos and Malvika Monga -- Articulating evolutionary interpretation and the rule of law : the EU as a composite legal order based on relative rules of law / Nicolas Levrat -- Multilingualism and the dynamic interpretation of European Union law / Mattias Derlén -- Conclusion / Kenneth Keith -- Afterword / Georges Abi-Saab.
Because of the importance of technological innovation to economic growth, nations strive to stimulate and attract the research and development ("R&D") that leads to that innovation and to make themselves hospitable environments for the holding of intellectual property ("IP"). Tax policies have taken center stage in their efforts to accomplish these goals and to capture a share of the income from technological innovations. Designing cost-effective methods of supporting technological innovations has, however, become substantially more difficult as the world economy has become more interconnected. Where R&D is performed and where income is earned change in response to the nature and level of government support. The capacity of multinational enterprises ("MNEs") to shift their IP production, IP ownership, and IP income across national borders, along with their ability to establish new corporations in tax-favorable jurisdictions, makes designing cost-effective incentives exceptionally difficult. Devising appropriate tax rules for developing IP and for taxing IP income has become the central challenge for international income taxation. This Article examines the three primary tax policies supporting innovation: (1) incentives for R&D, (2) "patent boxes," and (3) tax benefits for "advanced manufacturing." It then briefly describes common techniques MNEs use to lower their taxes on IP income. The Article then assesses the various incentives and offers recommendations about how the United States might respond to challenges it now faces in promoting technological innovation. Based on extensive examination of the economic evidence, the Article concludes that, at most, only R&D incentives are justified. This Article also summarizes the current proposals for limiting opportunities for U.S. MNEs to shift IP income to low- or zero-tax jurisdictions. In that connection, it offers proposals for change that would more closely align U.S. taxes with U.S. sales.
BASE
In: International organization, Band 15, Heft 3, S. 529-530
ISSN: 1531-5088
The 31st annual report of the Bank for International Settlements, covering the financial year from April 1, 1960, to March 31, 1961, was submitted to the annual general meeting of the Bank held in Basle on June 12, 1961. In his introduction, the General Manager of the Bank, Mr. Guillaume Guindey, reported that the net profit for the 31St financial year had amounted to 14,974,105 gold francs, compared with 15,314,716 gold francs for the preceding year. In view of the results for the financial year 1960–61, the Board of Directors of the Bank had recommended an extraordinary distribution of 35 gold francs per share, in addition to the regular dividend of 37·50 gold francs per share; thus the total distribution for this year would amount to 72·50 gold francs, payable in Swiss francs in the amount of 103·60 Swiss francs per share.
In: International organization, Band 8, Heft 2, S. 263-265
ISSN: 1531-5088
The Council of the International Civil Aviation Organization, which held its 21st session in Montreal from February 2 through April 7, 1954, decided to circulate to ICAO members a study on airport charges throughout the world made by the Air Transport Committee. A conference to amend the 1929 Warsaw convention on liability of air carriers for passengers and cargo was to be convened in the Netherlands in September 1955, according to another Council decision. Two further meetings which the Council decided to convene were an air navigation meeting for the north Atlantic region to be held in Montreal on October 5, 1954, and the fourth session of the ICAO Facilitating Division to be held as early in 1955 as practicable. The Council also decided to move ICAO's far east and Pacific office, currently located in Melbourne, Australia, to Bangkok, Thailand, sometime toward the end of 1954.
In: International organization, Band 6, Heft 4, S. 636-640
ISSN: 1531-5088
The Assembly of the International Civil Aviation Organization held its sixth session in Montreal from May 27 to June 12, 1952. Mr. John Paul Barringer (United States) was unanimously elected president of the assembly and Col. B. M. Amarante (Brazil), Mr. A. Kofoed-Hansen (Iceland), Dr. R. Sugoto (Indonesia) and Mr. E. Bisang (Switzerland), vice-presidents. The question of economy overshadowed the entire session and Canada's offer of a $130,500 reduction in annual headquarters rental, subject to parliamentary approval, was clearly "the highlight in savings". Although certain delegations considered that the organization's activities should be curbed, the prevailing opinion of the conference was that the scale of effort for past years should be sustained in 1953. The Assembly adopted a gross budget of $3,259,384 for the fiscal year 1953 with assessments to contracting states amounting to $2,817,167, as compared with a net budget of $2,824,994 for 1952.