Suchergebnisse

Various books regarding international relations are reviewed.

"A paper submitteed to the American Academy of Political and Social Science." ; Mode of access: Internet.

Introduction -- Overview of international taxation -- Examples of country tax systems -- Manufacturing -- Procurement companies -- Distribution and regional sales companies -- Shipping and air transport -- Value added tax -- Customs duties and tariffs -- The digital economy -- Social security taxes -- Tax incentives -- Taxation issues for dividends and profit distributions -- Taxation issues for funding and interest flows -- Group restructures and taxation issues for capital gains -- R&D and intellectual property -- Treasury and in-house banking companies -- Group insurance companies : captive insurance -- Taxation issues for mergers and acquisitions -- Acquisitions and sale and purchase agreements -- Tax due diligence for mergers and acquisitions -- Asset leasing -- Derivatives : options, forwards and swaps -- Interest deductions in subsidiaries and thin capitalisation -- Tax havens and controlled foreign corporations rules -- Introduction to transfer pricing -- Transfer pricing issues for manufacturing and distribution -- Intangibles and transfer pricing -- Intra-group services and trnsfer pricing -- Loan financing, interest payments and transfer pricing -- General conclusions -- Case studies -- Case study 1. International tax issues : investing into Malaysia -- Case study 2. Permanent establishments and sales activities -- Case study 3. Tax residence and domestic tax laws -- Case study 4. Permanent establishments and manufacturing -- Case study 5. Repatriating profits : tax treaties and domestic tax laws -- Case study 6. Asset acquisitions and mergers and acquisitions planning -- Case study 7. Analysis of due diligence reports for mergers and acquisitions -- Case study 8. Group funding and treasury structures -- Case study 9. Manufacturing, distribution, and group transfer pricing -- Case study 10. Group intellectual property and transfer pricing

Im vorliegenden Beitrag wird die Struktur privatwirtschaftlicher, -rechtlicher grenzüberschreitender Rechtsbeziehungen unter der Fragestellung beleuchtet, ob und inwieweit sich hier stabile Verrechtlichungen durch Kodifikationen jedweder Art ergeben haben, die Konflikte zu regeln vermögen. Am Beispiel der BRD wird das nationale Recht internationaler Wirtschaftsbeziehungen nachgezeichnet. Es zeigt sich, daß das Privatrecht in den Grenzzonen der Regulierungen zwischen Nationalem und Internationalem eine entscheidende Rolle spielt. Seine Funktionen und verschiedenen Regelungsbereiche werden untersucht. Der Autor kommt zu dem Schluß, daß die privatrechtliche Verflechtung zwischen Staaten auf dieser jurististisch-internationalen Ebene soweit fortgeschritten ist, daß jedem Ex- und Importeur aus aller Welt im Regelkreis das gleiche internationale Privatrecht zukommt. So wird hervorgehoben, daß die national-internationalen Regelungen einen Großteil der rechtlichen Probleme zu lösen vermögen, doch daß darüber hinaus das Entstehen eines subsidiären internationalen Rechts notwendig ist. (psz)

Acccepting the Hague prize - 18 June 2004 -- The president of the International Court of Justice -- A role for the International Court of Justice in crisis management? -- Article 95 of the charter revisited -- Article 27 of the statute of the International Court of Justice revisited -- International Court of Justice: practice direction on agents, counsel and advocates -- Article 31 of the statute of the International Court of Justice revisited: the judge ad hoc -- Article 59 of the statute of the International Court of Justice revisited -- The framework agreement as the basis for the jurisdiction of the International Court of Justice and some problems of language -- Unilateral applications to the International Court of Justice : history revisited -- The general list of the International Court of Justice -- The secretary-general of the united nations and the International Court of Justice. - Breach of treaty in the codification of the law of state responsibility -- State responsibility : festina lente -- Decisions of the International Court and the law of state responsibility -- The role of controversy in international legal development -- Codification revisited after fifty years -- Three central elements of modern international law -- Self-defence and the non-use of force : some random thoughts -- Israel : some legal aspects of the transition from mandate to independence : December 1947-15 May 1948. - Fact-finding before the International Court of Justice -- Controlling interlocutory aspects of proceedings in the International Court of Justice -- Counter-claims in the International Court of justice revisited -- The Jaffa-Jerusalem railway arbitration (1922) -- Some points of contact between the International Criminal Court and the International Court of Justice -- The jurisdiction of the International Criminal Court -- Antecedents of the Rome statute of the International Criminal Court -- Reflections on automatic treaty succession -- What is a treaty? a signatory's intentions-Qatar v Bahrain -- When is a final clause not a final clause? -- On multilingual interpretation -- The United Nations Convention on the Law of the Sea, 1982 : the application of Part XI : an element of background -- The United Nations, the oceans and some geography -- Historic waters in the third United Nations Conference on the Law of the Sea. - Includes bibliographical references. - Includes bibliographical references

This book argues against the traditional understanding of international relations through the study of ideology and introduces four new major paradigms in the study of international relations theory: Marxian, mass society, community building, and rational choice