Cooperation between the Russian Ministry of Defense and the U.S. Defense Department
In: The nonproliferation review: program for nonproliferation studies, Band 3, Heft 1, S. 76-78
ISSN: 1073-6700
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In: The nonproliferation review: program for nonproliferation studies, Band 3, Heft 1, S. 76-78
ISSN: 1073-6700
World Affairs Online
The overall aim of this article is to analyse the principal purpose test as an emerging rule of customary international tax law. By means of the principal purpose test, the tax administration can deny the tax treaty benefit if one of the principal purposes of the action undertaken by the taxpayer was to obtain a benefit. This principal purpose test has been developed by the OECD with the political support of the G20 as one of the actions to tackle Base Erosion and Profit Shifting by multinationals (BEPS Project). At the time of writing, 137 jurisdictions including non-OECD, non-G-20 countries have committed to the implementation of the principal purpose test in their current and future tax treaties. Based on the analysis of the objective element (state practice) and subjective element (accepted as law), there are indications that this principal purpose test can emerge as a principle of customary international law. In the past, international tax law scholars addressed the customary international law regarding the OECD/UN tax treaty Models, the OECD Harmful Tax Practices, and the arm's length principle. However, current international tax developments, including the BEPS Project, call for an analysis of the main elements of customary international law in respect of the principal purpose test, a general anti-avoidance rule that by its own nature, is often general, vague, and imprecise. Therefore, the findings of this article can be useful for generating new areas of research by international public law, international law, and international tax law experts.
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In: Defense & security analysis, Band 21, Heft 1, S. 67-78
ISSN: 1475-1798
In: Connecticut Law Review, Band 46
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As a result of the Diplomatic Conference on Wills held at Washington D.C., October 16-26, 1973, the "Convention Providing A Uniform Law On The Form Of An International Will" was set down. "The Uniform Law On the Form Of An International Will" appears as an annex to the Convention. The preamble to the Convention enunciates the purpose of the Convention and Uniform Law as a desire "to provide to a greater extent for the respecting of last wills by establishing an additional form of will, hereinafter to be called an 'international will', which, if employed, would dispense to some extent with the search for the applicable law". At present, the law in most provinces states that the court is to look, if necessary, to a number of law-areas to determine the formal validity of a will. The majority of provinces follow, in this respect, either verbatim or approximately, a scheme laid down in the proposed Uniform Wills Act, Part II (Conflict of Laws), adopted by the Conference of Commissioners on Uniformity of Legislation, and recommended for enactment in 1953.
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As a result of the Diplomatic Conference on Wills held at Washington D.C., October 16-26, 1973, the "Convention Providing A Uniform Law On The Form Of An International Will" was set down. "The Uniform Law On the Form Of An International Will" appears as an annex to the Convention. The preamble to the Convention enunciates the purpose of the Convention and Uniform Law as a desire "to provide to a greater extent for the respecting of last wills by establishing an additional form of will, hereinafter to be called an 'international will', which, if employed, would dispense to some extent with the search for the applicable law". At present, the law in most provinces states that the court is to look, if necessary, to a number of law-areas to determine the formal validity of a will. The majority of provinces follow, in this respect, either verbatim or approximately, a scheme laid down in the proposed Uniform Wills Act, Part II (Conflict of Laws), adopted by the Conference of Commissioners on Uniformity of Legislation, and recommended for enactment in 1953.
BASE
As a result of the Diplomatic Conference on Wills held at Washington D.C., October 16-26, 1973, the "Convention Providing A Uniform Law On The Form Of An International Will" was set down. "The Uniform Law On the Form Of An International Will" appears as an annex to the Convention. The preamble to the Convention enunciates the purpose of the Convention and Uniform Law as a desire "to provide to a greater extent for the respecting of last wills by establishing an additional form of will, hereinafter to be called an 'international will', which, if employed, would dispense to some extent with the search for the applicable law". At present, the law in most provinces states that the court is to look, if necessary, to a number of law-areas to determine the formal validity of a will. The majority of provinces follow, in this respect, either verbatim or approximately, a scheme laid down in the proposed Uniform Wills Act, Part II (Conflict of Laws), adopted by the Conference of Commissioners on Uniformity of Legislation, and recommended for enactment in 1953.
BASE
As a result of the Diplomatic Conference on Wills held at Washington D.C., October 16-26, 1973, the "Convention Providing A Uniform Law On The Form Of An International Will" was set down. "The Uniform Law On the Form Of An International Will" appears as an annex to the Convention. The preamble to the Convention enunciates the purpose of the Convention and Uniform Law as a desire "to provide to a greater extent for the respecting of last wills by establishing an additional form of will, hereinafter to be called an 'international will', which, if employed, would dispense to some extent with the search for the applicable law". At present, the law in most provinces states that the court is to look, if necessary, to a number of law-areas to determine the formal validity of a will. The majority of provinces follow, in this respect, either verbatim or approximately, a scheme laid down in the proposed Uniform Wills Act, Part II (Conflict of Laws), adopted by the Conference of Commissioners on Uniformity of Legislation, and recommended for enactment in 1953.
BASE
As a result of the Diplomatic Conference on Wills held at Washington D.C., October 16-26, 1973, the "Convention Providing A Uniform Law On The Form Of An International Will" was set down. "The Uniform Law On the Form Of An International Will" appears as an annex to the Convention. The preamble to the Convention enunciates the purpose of the Convention and Uniform Law as a desire "to provide to a greater extent for the respecting of last wills by establishing an additional form of will, hereinafter to be called an 'international will', which, if employed, would dispense to some extent with the search for the applicable law". At present, the law in most provinces states that the court is to look, if necessary, to a number of law-areas to determine the formal validity of a will. The majority of provinces follow, in this respect, either verbatim or approximately, a scheme laid down in the proposed Uniform Wills Act, Part II (Conflict of Laws), adopted by the Conference of Commissioners on Uniformity of Legislation, and recommended for enactment in 1953.
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In: Comparative Labor Law & Policy Journal, Band 32, Heft 1
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In: Vanderbilt Journal of Transnational Law, Band 34, Heft 2, S. 225
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In: Vanderbilt Journal of Transnational Law, Band 21, Heft 1, S. 1
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In: Journal of liberty and international affairs, Band 3, Heft 1, S. 63-68
ISSN: 1857-9760
This paper analyzes the importance of self-determination in international relations. It explains the puzzle why some small regions or group of people are ready to be small states by separating from big powerful states. The self-determination of a nation is preferable to the people than a military power of the large state. The military power of a state may not translate into a better life of people. So people's empowerment cannot be treated the necessary outcome of state's military power. When one group of people feel as marginalized in national policymaking and its implications, they show a secessionist tendency. This paper contends that people may prefer their ideology, identity and self-determination than the power of the state.
In: Nordic journal of international law, Band 71, Heft 2, S. 275-296
ISSN: 1571-8107
AbstractThis special issue of the Nordic Journal of International Law is testimony to the range of international interventions that have been enabled by the energies and insights of feminism. Each of the contributions to this issue is an attempt to think through what it means to read and write feminist legal theory in an age dominated by internationalist narratives, whether of globalization and harmonization, or of high-tech wars on terror and for humanity. This introductory article sketches some of the ethical and political questions that face those of us who attempt to develop a feminist practice of engaging with the projects of international law, whether in the fields of human rights, military intervention, post-conflict reconstruction or economic globalization. In particular, I explore the extent to which feminist internationalism is haunted by the shades of those nineteenth-century European feminists whose role in facilitating empire is undergoing much exploration. In order to think through the ethical issues involved in developing a feminist reading of international law, this article outlines some of the ways in which feminist legal theory is invited to participate in the project of constituting women and the international community. I consider some of the dangers involved in accepting this invitation, and propose alternative methodologies for undertaking the risky project of reading international law.