Suchergebnisse

The Administrative Council of the International Telecommunication Union (ITU) held its twelfth session in Geneva from April 29 to May 25, 1957, under the chairmanship of Mr. Lázaro Barajas Gutiérrez (Mexico). Reviewing its program of future meetings, the Council decided to hold the Administrative Telegraph and Telephone Conference in September 1958 and the Administrative Radio Conference in July 1959. In setting the date for the latter, the main consideration was the Atlantic City Table of Frequency Allocations. It was felt that sufficient progress had been made in this area to permit the confirmation of June 1, 1957, as the beginning of the final adjustment period of ten months. At the end of this period a new edition of the Radio Frequency Record was to be prepared.

The Annual Report of the Executive Directors of the International Monetary Fund for the fiscal year ended April 30, 1957, was transmitted to the Chairman of the Board of Governors on June 28, 1957. The report stated that boom conditions had continued throughout 1956, sustained by an undercurrent of private business investment sufficiently strong to compensate for weaknesses in individual sectors. The increase in the demand for capital, due largely to new production techniques, changes in agricultural and manufacturing methods, and growth in population, had been accompanied by a great volume of economic activity and an increased demand for public and private investment in social services and amenities. Although there had been no further significant extension of restrictions, inflationary tendencies had constituted a primary problem.

The Governing Body of the International Labor Organization held its 121st session in Geneva from March 3–6, 1953, and approved a net expenditure of $6,311,368 for 1954, $88,000 more than for 1953. Czechoslovakia was requested to agree that a complaint against that government be referred to the ILO Fact-Finding and Conciliation Commission on Freedom of Association; Czechoslovakia was asked to reply before the next session of the Governing Body on May 29, 1953. Consideration of a report of a special sub-committee established in 1952 to review the activities of the industrial committee was postponed; however, the Governing Body did take note of the report of its Technical Assistance Committee and the several industrial committees.

The fourth session of the General Council of the International Refugee Organization met in Geneva from October 11 to 20, 1949. An agenda of thirteen items was adopted.The annual report of the Director-General (Kingsley) on the activities of the organization during the year ended June 30, 1949 was adopted and the Director-General was invited to prepare a further document on the refugee problem and the contribution made to its solution by IRO. In presenting his report for the year July 1, 1948 to June 30, 1949, the chairman of the eligibility review board stated that more than 8,000 decisions had been taken. The Council expressed the desire that the second appeal procedure of the board be continued, and then adopted the report unanimously.

The German Yearbook of International Law, founded as the Jahrbuch für Internationales Recht, provides an annual report on new developments in international law and is edited by the Walther Schücking Institute for International Law at the Kiel University. Since its inception in 1948, the Yearbook has endeavored to make a significant academic contribution to the ongoing development of international law. Over many decades the Yearbook has moved beyond its origins as a forum for German scholars to publish their research and has become a highly-regarded international forum for innovative scholarship in international law. In 1976, the Yearbook adopted its current title and began to publish contributions written in English in order to reach the largest possible international audience. This editorial decision has enabled the Yearbook to successfully overcome traditional language barriers and inform an international readership about current research in German academic institutions and, at the same time, to present international viewpoints to its German audience. Fully aware of the paramount importance of international practice, the Yearbook publishes contributions from active practitioners of international law on a regular basis. The Yearbook also includes critical comments on German state practice relating to international law, as well as international reactions to that practice. Prof. Dr. Andreas von Arnauld ist Inhaber des Lehrstuhls für Öffentliches Recht mit Schwerpunkt Völker- und Europarecht an der Universität Kiel und Direktor des Walther-Schücking-Instituts für Internationales Recht. Zuvor lehrte er als Professor für Öffentliches Recht, insbesondere Völker- und Europarecht an der Helmut-Schmidt-Universität der Bundeswehr in Hamburg (2007–2012) sowie an der Universität Münster (2012–2013). Seine Forschungsschwerpunkte umfassen das internationale Friedenssicherungsrecht, den Grund- und Menschenrechtsschutz, Rechtsstaatlichkeit (rule of law), rechtswissenschaftliche Grundlagenforschung sowie Recht und Literatur. Prof. Dr. Kerstin von der Decken (geb. Odendahl) ist Inhaberin des Lehrstuhls für Öffentliches Recht mit Schwerpunkt Völkerrecht, Europarecht und Allgemeine Staatslehre an der Universität Kiel sowie Geschäftsführende Direktorin des Walther-Schücking-Instituts für Internationales Recht. Davor war sie von 2004 bis 2011 Professorin für Völker- und Europarecht an der Universität St. Gallen, Schweiz. Ihre Forschungsschwerpunkte liegen bei den Grundlagen des Völker- und Europarechts sowie dem internationalen Umwelt,- Kultur- und Sicherheitsrecht. Kerstin von der Decken (née Odendahl) is Professor for Public Law, Public International and European Law as well as Director of the Walther Schücking Institute for International Law. From October 2004 to January 2011, she held the Chair of Public International and European Law at the University of St. Gallen (Switzerland). She was elected member of the Academy of Sciences and Humanities in Hamburg in 2015. From July 2016 until June 2018 she was Dean of the Law School of the University of Kiel. Her main areas of research are International Cultural Heritage Law, International Human Rights, International Dispute Settlement, International Environmental Law, and International Peace and Security.

Die Gewerbesteuer fristet in Diskursen des internationalen Steuerrechts häufig ein Schattendasein. Nicht selten ist der Rechtsanwender ratlos, wie grenzüberschreitende unternehmerische Tätigkeiten gewerbesteuerlich zu behandeln sind. Das Werk hilft diesen Defiziten ab.Aus den Normen der Teilrechtsgebiete kann induktiv auf die sie prägenden Prinzipien geschlossen werden. Ein Vergleich dieser Prinzipien führt zu dem – möglicherweise verblüffenden – Ergebnis, dass das Gewerbesteuerrecht und das internationale Steuerrecht mehr Gemeinsamkeiten als Unterschiede haben.Darauf aufbauend wird ein eigenständiges Verständnis der Gewerbesteuer entwickelt, das geeignet ist, praktische Rechtsanwendungsprobleme im Spannungsverhältnis von Gewerbesteuer und internationalem Steuerrecht adäquat zu lösen. Dazu gehören insbesondere die gewerbesteuerliche Behandlung finaler Verluste, die Anrechnung ausländischer Steuern auf die Gewerbesteuer und die gewerbesteuerliche Behandlung des Hinzurechnungsbetrags.