Suchergebnisse

Cover -- Half Title -- Series Page -- Title Page -- Copyright Page -- Dedication -- Contents -- Foreword -- Preface -- List of figures -- List of abbreviations -- Introduction -- Overview -- The notion of control -- Structure of the book -- 1 Effective control in occupation law -- 1. Introduction -- 2. Establishing control -- 2.1 Stepping back in time -- 2.1.1 Authority and control -- 2.1.2 Uprisings and effectivity -- 2.1.3 Exercising authority -- 2.1.4 Occupation duration -- 2.1.5 The Oxford Manual of 1880 -- 2.1.6 The Hague -- 2.1.7 De lege lata -- 2.2 Common Article 2 GCs -- 2.3 Article 1 AP I 1977 -- 2.4 Anatomy of the effective control test -- 2.4.1 Military presence -- 2.4.2 Consent -- 2.4.3 Actual vs. potential control -- 2.4.4 Effective control for qualifying a situation as an occupation -- 3. Joint and shared control: control exercised by an MNF and UN endorsed control -- 3.1 MNF control over territory -- 3.2 UN operations -- 3.3 The formula for ascertaining the responsibility of the UN and troop-contributing states -- Conclusions -- 2 Occupation by an intermediary -- 1. Introduction -- 1.1 Preliminary remarks -- 1.2 Control over armed groups and subordinate governments/de facto authorities -- 2. Control over an armed group: examples -- 2.1 Croatia exercising control over the Croatian Defence Council (HVO) -- 2.2 Uganda controlling the Congo Liberation Movement (MLC) -- 2.3 Critical appraisal -- 3. Control over de facto authorities: examples -- 3.1 Crimea, Ukraine -- 3.2 Cyprus -- 3.3 Georgia -- 3.3.1 The interrelationship of annexation and occupation -- 3.4 Nagorno Karabakh -- 3.5 Moldova -- 3.5.1 Decisive influence -- 3.5.2 Military presence and consent -- 3.6 Critical appraisal -- 4. IHL's own mechanism for control? -- 4.1 Belonging to a party to the conflict under Article 4 GC III -- 4.2 The potentiality of Article 29 GC IV.

The article proposes a rationale to expand the concept of humanitarian diplomacy. Based on scientific research, the author proposes to escape from a narrow understanding of humanitarian diplomacy as providing humanitarian assistance and assistance to vulnerable groups of the population. An attempt is made to form a single umbrella concept of diplomacy, which would include all types of modern diplomacy that are aimed at protecting a person, his values of ideals.

The tax climate of a jurisdiction may encourage or discourage potential investors. There are many tax factors taken into account by multinational enterprises when making location decisions. One of those factors is the possibility of creating a group for tax purposes. Consolidation allows two or more companies to be potentially considered as a single entity for tax purposes. The European Union and OECD member states offer tax grouping regimes on different conditions. This article reviews the German tax consolidation model and discusses requirements and options for that consolidation. Moreover, it compares German consolidation rules with the ones implemented in selected countries. The methodology of this article is determined by the research objectives and the research topic. The requirements for tax consolidation are specified in the law implemented in European countries. Hence, this article includes a legislative analysis of the regulations comprised in selected national acts. It also reviews the literature on the topic analysed, along with the statistical data collected by the German Federal Ministry of Finance in regard to the tax groups and their functioning.