Permanent establishments in international tax law
In: Schriftenreihe zum Internationalen Steuerrecht 29
In: Fachbuch Steuern
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In: Schriftenreihe zum Internationalen Steuerrecht 29
In: Fachbuch Steuern
In: Politique internationale: pi, Heft 32, S. 15-27
ISSN: 0221-2781
World Affairs Online
In: American journal of international law: AJIL, Band 33, Heft 2, S. 318-331
ISSN: 2161-7953
The forms of international organizations have been a result of practical considerations. They exist because the specific necessities or desiderata which have appeared in the national interests of states were best dealt with by some international machinery. Frequently the constructive idea has come from a particular government which was willing to sponsor whatever institution was required to give it reality. In consequence, most of the multilateral machinery which governments now use for their 60 or 70 cooperative activities are situated in national capitals and are dependent on particular governments for some of their functioning. Diplomatic courtesy has thus largely accounted for the present wide geographic distribution of international bureaus, commissions, and other organs; but since the constituent instruments have customarily provided for their limited financial support by all contracting states, and the functions of the host government have been formal or even honorary, dependence upon a single administration has seldom interfered with the functioning of official international organs.
In: Millennium: journal of international studies, Band 29, Heft 1, S. 253-254
ISSN: 0305-8298
In: International affairs, Band 51, Heft 2, S. 190-207
ISSN: 0020-5850
World Affairs Online
ISSN: 1350-4126
In: American journal of international law: AJIL, Band 37, Heft 3, S. 397-406
ISSN: 2161-7953
A careful examination of the nature of international relations and the specific technique of international law shows a basic difficulty confronting every attempt to regulate relations between States. It is the fact that in case of disputes between States there exists no authority accepted generally and obligatorily as competent to settle international conflicts, that is, to answer impartially the question: which of the parties to the conflict is right and which is wrong. If the States do not reach an agreement, or do not voluntarily submit their dispute to arbitration, each State is left to decide for itself the question whether the other State has violated, or is about to violate, its right; and the State which considers itself injured is free to enforce the law, and that means what it considers to be the law, by resorting to war or reprisals against the alleged wrongdoer. Since the other State has the same competence to decide for itself the question of law, the fundamental legal problem remains without impartial solution. The objective examination and unbiased decision of the question whether or not the law has been violated is the most important and essential stage in any legal procedure. As long as it is not possible to remove from the States in dispute the prerogative to answer for themselves this question of law and transfer it once and for all to an impartial authority, namely, an international court, further progress toward the reign of law and order in the world will be slow indeed.
In: The Chinese journal of international politics, Band 6, Heft 3, S. 273-298
ISSN: 1750-8916
World Affairs Online
In: Pavel , C E & Lefkowitz , D 2018 , ' Skeptical Challenges to International Law ' , Philosophy Compass , vol. 13 , no. 8 , e12511 . https://doi.org/10.1111/phc3.12511
International and domestic law offer a study in contrasts: States' legal obligations often depend on their consent to specific international legal norms, whereas domestic law applies to individuals with or without their consent; enforcement in international law is weak and, for many international treaties, non‐existent, whereas states spend considerable resources to create centralized coercive enforcement mechanisms; and international law is characterized by much less institutional differentiation and specialization of functions than domestic legal systems are. These differences have invited a number of skeptical challenges to international law, 3 of which we explore in this essay. The first points to 1 or more of the deviations of international law's institutional structure from that of a modern state's legal system as a basis for denying that international law is really "law." Central to the debates over international law's status as law are concerns about whether and why the concepts of law inherited from domestic legal systems should serve as the blueprint for theorizing law in general and international law in particular. The second skeptical challenge targets international law's legitimacy. It claims that we lack reasons to treat international legal norms or the exercise of political power by international institutions, as anything other than an attempt by states to advance their national interests. If this challenge succeeds, states and other subjects of international law have merely prudential reasons to comply with it rather than a moral duty to obey it. Following a brief description of recent debates over how we ought to understand the concept of legitimacy when used to assess international political practices or global governance, we survey several possible bases for a moral duty to obey or respect international law. These include state consent, instrumental accounts of legitimate authority, and global democracy. The third set of challenges focuses on the relationship between state sovereignty and international law. International rules and institutions often make demands for reform affecting the domestic law of a state in order to elicit compliance with international law. Skeptics argue that the rule of international law is incompatible with states' political self‐determination. Regardless of whether their defense of this claim ultimately succeeds, thoughtful engagement with it may well require us to rethink some of the fundamental concepts and normative ideals in political philosophy, including state sovereignty, democracy, individual rights, political authority, and political obligation.
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In: American journal of international law, Band 99, Heft 3, S. 541-580
ISSN: 0002-9300
World Affairs Online
In: Untersuchungen über das Spar-, Giro- und Kreditwesen. Abteilung A: Wirtschaftswissenschaft 174
Trotz jahrzehntelanger Forschung zur Gültigkeit der Hypothese informationseffizienter Kapitalmärkte (EMH) sind wesentliche damit verbundene Fragestellungen noch immer ungeklärt. Eine ist diejenige nach der Existenz und der Erklärung von zeitvariablen Überrenditen ("Time Varying Excess Returns", TVER), die im Verdacht stehen, Mean Reversion (MR) - als einen Gegenentwurf zur Random Walk-Hypothese - in den Zeitreihen von Wertpapierpreisen zu generieren. -- Norbert Tolksdorf beabsichtigt zum einen, den theoretischen Bezugsrahmen für zeitvariable Überrenditen umfassend aufzudecken und einen Inferenzraum aufzustellen, der es erlaubt, Mean Reversion-Effekte im Spannungsfeld der Erwartungsnutzentheorie sowie in Ansätzen der Behavioral Finance auf internationalen Aktienmärkten zu modellieren. Zum anderen verfolgt der Autor das Ziel, Umfang und Typus von Mean Reversion unter Rückgriff auf ein breites ökonometrisches Instrumentarium zu quantifizieren sowie die Timing-Fähigkeit der aus dem spezifizierten Inferenzraum extrahierten Signale am Beispiel des DJGI World (Total Return Index) zu überprüfen und das Potential intertemporaler Arbitrage aufzudecken. Es werden Implikationen für das Asset Management und die Geldpolitik abgeleitet.
URL del artículo en la web de la Revista: https://www.upo.es/revistas/index.php/ripp/article/view/1861 ; Es reseña de: Democracy and International Law. The Library of Essays in International law Richard Burchill (coord.) Ashgate Publishing Company, 2006 ; Universidad Pablo de Olavide
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In: Chapter 4 in International Heritage Law for Communities: Exclusion and Re-Imagination (Oxford University Press, 2019)
SSRN
In: GIGA Focus Global, Band 7
Im Februar 2012 stellte die Bundesregierung ihr Konzept zur Zusammenarbeit mit den neuen Gestaltungsmächten vor. Die BRICS-Staaten (Brasilien, Russland, Indien, China, Südafrika) spielen eine besondere Rolle in der deutschen Außenpolitik. Deutschland hat auf die weltweiten globalen Veränderungen reagiert und beginnt, neue Kooperationsformen mit anderen Ländern zu etablieren. Dabei soll die bisherige Entwicklungszusammenarbeit (EZ) in neue Kooperationsmodelle Internationaler Zusammenarbeit (IZ) mit Schwellenländern, insbesondere den BRICS-Staaten, überführt werden. Das Gestaltungsmächtekonzept der Bundesregierung bildet den Rahmen für die Neuorientierung deutscher Zusammenarbeit mit Schwellenländern. - Ziel ist es, dass das Auswärtige Amt (AA) die Politik der einzelnen Ministerien bündelt, um eine kohärentere deutsche Außenpolitik zu ermöglichen. Als wichtigste Ministerien mit internationalen Aktivitäten agieren neben dem AA das Bundesministerium für Wirtschaftliche Zusammenarbeit und Entwicklung (BMZ), das Bundesministerium für Wirtschaft und Technologie (BMWi), das Bundesministerium für Ernährung, Landwirtschaft und Verbraucherschutz (BMELV) und das Bundesministerium für Umwelt, Naturschutz und Reaktorsicherheit (BMU). Zunehmend erweist es sich als Vorteil Deutschlands, dass eine Vielzahl von Einrichtungen über enge Netzwerke in den Schwellenländern und Kompetenzen vor Ort verfügen, die aber noch besser genutzt werden könnten. Die Deutsche Gesellschaft für Internationale Zusammenarbeit (GIZ), die politischen Stiftungen, die Kultur- und Wissenschaftsorganisationen und andere Einrichtungen sind aufgrund ihres fachspezifischen Wissens und der langjährigen Kooperationserfahrungen in der Lage, Politikberatung anzubieten, zum Beispiel zu Verbraucher- und Klimaschutz, technischen Normen sowie Wohlfahrts- und Krankenversicherungssystemen.
International trade is the core foundation of globalisation. This current and up-to-date volume brings together the finest academics working in the field today, containing contributions in key areas of policy research, such as, modelling frameworks, trade policy, trade and migration, trade and the environment, trade and unemployment.