Suchergebnisse

Erstmals in der deutschen Literatur zum Internationalen Steuerrecht analysiert diese Arbeit das bislang nur anhand von Einzelbeispielen diskutierte Phänomen der doppelten Nichtbesteuerung systematisch als Ganzes. Der Autor untersucht vielfältige Konstellationen weißer Einkünfte auf ihre Strukturmerkmale und ordnet sie verschiedenen Fallgruppen zu. Die doppelte Nichtbesteuerung von grenzüberschreitend erzielten Einkünften ist - entgegen der Ansicht der Finanzverwaltung - keineswegs in jedem Fall mit Sinn und Zweck der von Deutschland in Doppelbesteuerungsabkommen verwendeten Freistellungsmethode unvereinbar, sondern stellt oftmals gerade aufgrund der getroffenen Methodenwahl das systemgerechte Besteuerungsergebnis dar. Hiervon ausgehend werden die zahlreichen Klauselarten, welche die deutsche Abkommenspolitik zur Vermeidung weißer Einkünfte über die Jahre entwickelt hat, umfassend auf Technik und Wirkungsweise überprüft. Ein weiterer Schwerpunkt liegt zudem auf den neuen unilateralen Beschränkungen der doppelten Nichtbesteuerung, welche der Gesetzgeber kürzlich als Treaty Override unter anderem mit § 50d Abs. 8 und 9 EStG geschaffen hat

"Trotz des seit 1983 anhaltenden Wirtschaftsaufschwungs ist die Arbeitsmarktlage in den meisten westlichen Industrieländern unbefriedigend. Beschäftigungsentwicklung, Arbeitslosenquoten und arbeitsmarktpolitische Strategien in den OECD-Staaten weisen erhebliche Unterschiede auf. Besonders stark war die Zunahme der Beschäftigung in den USA. In den meisten Ländern hat sich der Trend zur Expansion des Dienstleistungssektors, zur stärkeren Erwerbsbeteiligung von Frauen und zur Ausweitung von Teilzeit- und befristeten Arbeitsverhältnissen fortgesetzt. Nur wenige Länder geben den aktiven Maßnahmen der Arbeitsmarktpolitik ein stärkeres Gewicht als den passiven Maßnahmen der Einkommenserhaltung. Die demographische Entwicklung wird eine Umorientierung der Arbeitsmarktpolitik bei den Zielgruppen und Maßnahmebündeln bewirken. Neben wirtschaftlichen Rahmenbedingungen und unterschiedlichen Problemlagen wirken politisch-institutionelle Faktoren auf die arbeitsmarktpolitischen Strategien ein. Der Einfluß ausländischer Erfahrungen auf die Bundesrepublik Deutschland liegt weniger auf der Ebene der Grundorientierungen, als auf der Vielfalt von Programmen, Modellen und Erfahrungen, die sich als arbeitsmarktpolitische Innovationen international ausbreiten und den nationalen Gegebenheiten angepaßt werden können." (Autorenreferat)

The position of victims on international criminal scene has considerably progressed since the first international militaries tribunals were created in 1945. Even if the victims don't properly have the status of « parties » in international criminal trial, their participation in trial is henceforth a guarantee, with substantial rights. The scale of these rights, at different steps of the procedure, clarifies the way the international criminal judge interpreted the proportional dispositions of international positive laws. The role of victims is more, at the first time, to « confirm » international « public action » than exercise themselves this action to establish accused guilty or not. Their role is finally reinforced during the presentation of civil claims, by supplementary way of intervention, and more widely in search of full satisfaction. At that moment, victims become real « civil parties » with full international juridical capacity to claim their right. So, because of their actions, the victims appear in a "double" posture, vindicatory (repression) and repairing (compensation). The targeted and achieved aim was to show today what was the place of the victims in front of the international penal jurisdictions. ; La position des victimes sur la scène pénale internationale a considérablement évolué depuis la mise en place des tous premiers tribunaux militaires internationaux en 1945. Même si les victimes n'ont pas, à proprement parler, le statut de « partie » au procès pénal international, leur participation au procès est désormais une garantie, avec des droits substantiels. L'étendue de ces droits, aux différentes phases de la procédure, clarifie la manière dont les dispositions correspondantes du droit positif international sont interprétées par le juge pénal international. La fonction des victimes tient, dans un premier temps, davantage à « corroborer l'action publique » internationale qu'à pouvoir déclencher par elles-mêmes cette action destinée à établir la culpabilité ou non des personnes, objets du ...

The position of victims on international criminal scene has considerably progressed since the first international militaries tribunals were created in 1945. Even if the victims don't properly have the status of « parties » in international criminal trial, their participation in trial is henceforth a guarantee, with substantial rights. The scale of these rights, at different steps of the procedure, clarifies the way the international criminal judge interpreted the proportional dispositions of international positive laws. The role of victims is more, at the first time, to « confirm » international « public action » than exercise themselves this action to establish accused guilty or not. Their role is finally reinforced during the presentation of civil claims, by supplementary way of intervention, and more widely in search of full satisfaction. At that moment, victims become real « civil parties » with full international juridical capacity to claim their right. So, because of their actions, the victims appear in a "double" posture, vindicatory (repression) and repairing (compensation). The targeted and achieved aim was to show today what was the place of the victims in front of the international penal jurisdictions. ; La position des victimes sur la scène pénale internationale a considérablement évolué depuis la mise en place des tous premiers tribunaux militaires internationaux en 1945. Même si les victimes n'ont pas, à proprement parler, le statut de « partie » au procès pénal international, leur participation au procès est désormais une garantie, avec des droits substantiels. L'étendue de ces droits, aux différentes phases de la procédure, clarifie la manière dont les dispositions correspondantes du droit positif international sont interprétées par le juge pénal international. La fonction des victimes tient, dans un premier temps, davantage à « corroborer l'action publique » internationale qu'à pouvoir déclencher par elles-mêmes cette action destinée à établir la culpabilité ou non des personnes, objets du ...

The position of victims on international criminal scene has considerably progressed since the first international militaries tribunals were created in 1945. Even if the victims don't properly have the status of « parties » in international criminal trial, their participation in trial is henceforth a guarantee, with substantial rights. The scale of these rights, at different steps of the procedure, clarifies the way the international criminal judge interpreted the proportional dispositions of international positive laws. The role of victims is more, at the first time, to « confirm » international « public action » than exercise themselves this action to establish accused guilty or not. Their role is finally reinforced during the presentation of civil claims, by supplementary way of intervention, and more widely in search of full satisfaction. At that moment, victims become real « civil parties » with full international juridical capacity to claim their right. So, because of their actions, the victims appear in a "double" posture, vindicatory (repression) and repairing (compensation). The targeted and achieved aim was to show today what was the place of the victims in front of the international penal jurisdictions. ; La position des victimes sur la scène pénale internationale a considérablement évolué depuis la mise en place des tous premiers tribunaux militaires internationaux en 1945. Même si les victimes n'ont pas, à proprement parler, le statut de « partie » au procès pénal international, leur participation au procès est désormais une garantie, avec des droits substantiels. L'étendue de ces droits, aux différentes phases de la procédure, clarifie la manière dont les dispositions correspondantes du droit positif international sont interprétées par le juge pénal international. La fonction des victimes tient, dans un premier temps, davantage à « corroborer l'action publique » internationale qu'à pouvoir déclencher par elles-mêmes cette action destinée à établir la culpabilité ou non des personnes, objets du ...

The 40th session of the Council of the International Civil Aviation Organization (ICAO) consisted of twelve meetings held on April 27 and May 24 and between June 6 and 22, 1960. The Council examined the secretariat's draft of the preliminary study on supersonic aircraft and decided that the study should be issued on the responsibility of the ICAO Secretary-General, with suggestions made by representatives to the Council to be taken into account. The Council considered the reports of a working group on an investigation of major deficiencies in air navigation facilities and services on the main international air routes through Southeast Asia and the Pacific, Southeast Europe and the Middle East, and the Caribbean and south America. As recommended by the group, it approved for further investigation the following problems: 1) the lack of adequate flight testing of radio-navigation aids in all these areas; 2) the shortage of trained personnel in Iran, Iraq, and Turkey, and 3) the lack of proper transmitting and receiving facilities in Burma. The Council further decided that the machinery for promoting the implementation of regional plans should take the form of a standing group with a permanent membership of five—the President of the Council (chairman), the President of the Air Navigation Commission, and the chairmen of the Air Transport, Joint Support, and Finance Committees—and a floating membership to be selected on anad hocbasis by the President of the Council to act when needed after secretariat efforts had failed in the implementation of regional plans.

Following the judgments of the International Court of Justice on November 20, 1950 and November 27, 1950 (the request for an interpretation of the judgment), the government of Colombia filed a new claim requesting the Court to adjudge and declare the manner in which effect should be given to the judgment of November 20, and in particular whether Colombia was bound to deliver to the government of Peru Víctor Raúl Haya de la Torre. As an alternative claim Colombia requested that the Court declare whether in accordance with the law in force between the parties and particularly American international law Colombia was or was not bound to deliver the refugee to the government of Peru. In a letter the Colombian agent informed the Court that his government relied on the Convention on Asylum signed at Havana on February 29, 1928; under Article 63 of the Statute of the Court, the government of Cuba as a signatory to that convention submitted a declaration of intervention which contained Cuba's views on the construction of the Convention of Havana of 1928 as well as its general attitude on asylum. A public hearing was held by the Court on May 15 to determine the admissibility of the Cuban intervention to which the government of Peru had objected on the ground that the Court had given a judgment on the construction of the Havana Convention of 1928, and that it was an attempt by a third state to appeal against the judgment of November 20.

The International Court of Justice handed down its decision in the Colombian-Peruvian asylum case on November 20, 1950. The application had been submitted by Colombia to the Court under article 7 of the Protocol of Friendship and Cooperation between Colombia and Peru, Articles 40 and 36, paragraph 1 of the Statute, and article 32 of the rules of procedure. Colombia submitted two questions for the Court's adjudication: 1) within the limits of the obligations resulting from the Bolivarian Agreement on Extradition of 1911 and the Havana Convention of 1938 in particular, and general American international law, was Colombia competent to qualify unilaterally and definitively the nature of the offense for which diplomatic asylum had been granted, and 2) was Peru, the territorial state, obliged to grant a safe-conduct to Víctor Raúl Haya de la Torre, the refugee who had been granted asylum in the Colombian embassy in Lima. The pertinent facts of the case were: 1) on October 3, 1948 there had been a military rebellion in Peru which had been put down immediately; 2) on October 4, 1948 the Peruvian government charged the American People's Revolutionary Alliance, a political party of which Haya de la Torre was the leader, with attempted rebellion and stated that its leaders would be brought to justice; 3) on October 27, 1948 there was a coup d'etat in Peru and a subsequent decree which prescribed summary procedure in cases of rebellion; and 4) on January 3, 1949 Haya de la Torre sought and was granted asylum in the Colombian embassy.

In June 1949, the International Tin Study Group appointed a working party to 1) prepare a statement on the position and prospects of the tin industry for the guidance of a proposed United Nations conference in determining whether, under Article 62 of the International Trade Organization's charter, a commodity control agreement on tin might be desirable; and 2) to prepare the draft of such an agreement. The working party met at The Hague in October and November 1949 for these purposes and submitted both the completed statement and the draft convention to the Study Group which subsequently met in its fifth meeting in Paris from March 20 to 29, 1950. At this meeting, attended by representatives of all fifteen members of the group, the draft agreement was considered, modified, and amended; the final draft text was completed on March 29. The agreement, as approved, set forth its objectives as follows: 1) to prevent or alleviate widespread difficulties arising from an inability of adjustment between tin production and consumption; 2) to prevent excessive fluctuations in the price of tin; 3) to ensure the availability of supplies of tin adequate at all times to satisfy world demand at reasonable prices; 4) to provide the framework for the consideration and development of measures to effect economic adjustments designed to promote the expansion of tin consumption and the development of secondary industries based upon domestic production of primary commodities; and 5) to maintain and develop natural tin resources. Any government accepting the agreement as either a producing country

Erich Kaufer: Die Bedeutung internationaler Kurierdienste im internationalen Handel. Nomos Verlagsgesellschaft, Baden-Baden 1985, 68 Seiten, 34 DM