Suchergebnisse

We develop a new theoretical framework of trade agreement (TA) formation, called a 'parallel contest', that emphasizes the political fight over TA ratification within countries. TA ratification is inherently uncertain in each country, where anti- and pro-trade interest groups contest each other to influence their own governments' ratification decision. Unlike prior literature, the protection embodied in negotiated TA tariffs reflects a balance between the liberalizing force of lobbying and inherently protectionist government preferences. Moreover, new international political externalities emerge that are not internalized by governments that just internalize terms of trade externalities.

"Der Schaumburg", ist das hochkarätige Standardhandbuch und bildet das stets an Komplexität gewinnende Internationale Steuerrecht in allen Facetten ab. "Der Schaumburg" ist das hochkarätige Standardhandbuch des Internationalen Steuerrechts. Die Grundzüge dieses stets an Komplexität gewinnenden Rechtsgebiets werden in allen Facetten abgebildet. Das Werk bietet einen perfekten Einblick in die Materie des Internationalen Steuerrechts und richtet sich sowohl an Experten als auch an fachkundige Neueinsteiger auf dem Gebiet. Die 5. Auflage überzeugt durch die Kombination aus der altbewährten, systematischen Darstellung der hochkomplexen Rechtsmaterie und der Einarbeitung der neuen, aktuellen Gesetzesänderungen und viel diskutierten Themen des Internationalen Steuerrechts.Aktuell berücksichtigt sind z.B. die grundlegenden Reformen der Hinzurechnungs-, der Wegzugszugs- und der Entstrickungsbesteuerung, die Maßnahmen zur Abwehr von Steuervermeidung und unfairem Steuerwettbewerb, die internationalen Auswirkungen des Optionsmodells für Personengesellschaften, die neuen VWG Verrechnungspreise 2020 und 2021 sowie das Country by Country Reporting

The idea that international law and institutions represent cooperative means for resolving inter-state disputes is so common as to be almost taken for granted in International Relations scholarship. Global-governance scholars often use the terms international law and cooperation interchangeably and treat legalization as a subset of the broader category of inter-governmental cooperation. This paper highlights the methodological and substantive problems that follow from equating 'global governance' with 'international cooperation' and suggests an alternative. The traditional model applies liberal political theory to the study of international institutions and interprets global governance as the realization of shared interests. It deflects research away from questions about trade-offs and winners or losers. In place of cooperation theory, I outline an overtly political methodology that assumes that governance – global or otherwise – necessarily favors some interests over others. In scholarship, the difference is evident in research methods, normative interpretation, and policy recommendations, as research is reoriented toward understanding how international institutions redistribute inequalities of wealth and power.

This article explores the role of domestic factors in international organization dysfunction, exemplified by the failure of the Second International to agree on a common stance and policy for the prevention of the First World War. Focusing on the French and German socialist parties, the two most powerful forces in the Second International, it assesses how domestic factors, such as differences in the dependency on the electorate, internal party structure and party-trade union relationships affected the policy preferences of these socialist parties. It concludes that these domestic differences were the source of discrepancy and lack of orchestrated action among the members of the Second International. As a result of these differences, the Second International failed to coordinate and produce a binding resolution that would commit its members to a uniform action against war, hence culminating in international organization dysfunction. Adapted from the source document.

Die Dokumente stehen im Zusammenhang mit der Veröffentlichung des 2. Bandes der Quellenedition "Der Reichstagsbrandprozeß und Georgi Dimitroff". Es handelt sich um Protestschreiben, Rundschreiben, Appelle bzw. Aufrufe der Internationalen Roten Hilfe und der Internationalen Arbeiter-Hilfe aus Frankreich, Polen, Schweden, Mexiko, Griechenland, in denen der Schauprozeßcharakter verurteilt und die Freilassung der Angeklagten verlangt wird. (WB)