Suchergebnisse

Intro -- Contents/ Sommaire -- Articles -- Canadian Federalism, and the Foreign Affairs and Treaty Power. The Impact of Quebec's "Quiet Revolution -- Direct Satellite Broadcasting: A Case Study in the Development of the Law of Space Communications -- Economic Sanctions in the International System -- The United Nations Declaration on Territorial Asylum -- Fact Finding and the World Court -- International Control of Narcotic Drugs and International Economic Law -- Notes and Comments -- Certain aspects de l'évolution récente du problème de l'immunité de juridiction des Etats -- Treaty Amendment: The Problem of the GATT Tariff Schedules -- Development of International Legal Rules for the Repression of the Unlawful Seizure of Aircraft -- Canadian Practice in International Law during 1968 as reflected mainly in public correspondence and statements of the Department of External Affairs -- Digest of Important Cases Decided in 1968 in the fields of Public International Law and Conflict of Laws -- Book Reviews / Revue des livres -- Index -- A -- B -- C -- D -- E -- F -- G -- H -- I -- J -- L -- M -- N -- O -- P -- Q -- R -- S -- T -- U -- V -- W -- Y -- Z.

Intro -- Contents/Sommaire -- Articles -- Humanitarian Relief in Man-Made Disasters: International Law, Government Policy and the Nigerian Experience -- A United Nations High Commissioner for Human Rights: The Decline and Fall of an Initiative -- Les traités de commerce, cadre de la libéralisation des échanges -- Representation versus Membership: The Chinese Precedent in the United Nations -- The Convention on International Liability for Damage Caused by Space Objects -- The International Legislative Process: Direct Broadcasting and Remote Earth Sensing by Satellite Compared -- Procedure in the Development of International Drainage Basins: The Duty to Consult and to Negotiate -- Notes and Comments -- Canada's Role in the International Commission for Supervision and Control in Laos -- Concerted Action Against States Found in Default of their International Obligations in respect of Unlawful Interference with International Civil Aviation -- Annual Conference of the Canadian Council on International Law -- The John E. Read Medal -- In Memoriam -- Sir Kenneth Bailey -- Wolfgang Gaston Friedmann -- Canadian Practice in International Law during 1971 as Reflected Mainly in Public Correspondence and Statements of the Department of External Affairs -- Digest of Important Canadian Cases Decided in 1971 in the Fields of Public International Law and Conflict of Laws -- Book Reviews/Revue des livres -- Index -- A -- B -- C -- D -- E -- F -- G -- H -- I -- J -- K -- L -- M -- N -- O -- P -- R -- S -- T -- U -- V -- W -- Y -- Z.

Viele vertreten nach dem Terroranschlägen vom 11. September 2000 die Meinung, daß sich die internationale Lage weltpolitisch völlig verändert habe. Die Rede ist sogar von einem neuen "Zeitalter des Terrorismus", das möglicherweise blutiger und verheerender sein wird alles, was wir bislang erlebt haben. Der Beitrag schließt an diese Diagnosen an und zeigt, welche Gefahren mit der gegenwärtigen Instrumentalisierung der Angst vor dem Terrorismus durch die US-Politik verbunden sind. Mit dem Label des "Kampf gegen den Terrorismus" versehen, setzt sich die "zivilisierte Welt" unter der Führung der USA an die Spitze der Bewegung um die Gestaltung einer "Neuen Weltordnung". Wer als Terrorist zu gelten hat, liegt ausschließlich beim Definitionsmonopol der westlichen Allianz. Weiterhin sehen die Autoren die Gefahr, daß demokratische Regierungen mit der Begründung des Kampfes gegen den Terrorismus Grundrechte ihrer Bevölkerung beschneiden und Parlamentsentscheidungen über Krieg und Frieden bzw. den Einsatz von Truppen unter Kuratel stellen. (ICA)

In der Arbeit wird untersucht, ob Steuern die räumliche Allokation von Kapital beeinflussen. Die vorliegenden Ergebnisse belegen, daß die beobachtbare internationale Steuer-Standort-Konkurrenz um grenzüberschreitende Investitionen und Investoren theoretisch und empirisch nicht begründet werden kann. Vor allem existieren keine verläßlichen Daten für Direktinvestitionen und effektive Steuersätze, um den Einfluß und das Gewicht der Besteuerung auf Standortentscheidungen statistisch erklären zu können. Mit Hilfe einer Veranlagungssimulation wird international vergleichend der Einfluß der Körperschaftsteuer auf das verwendbare Eigenkapitel einer Kapitalgesellschaft dargestellt.

The seventeenth annual meeting of the Board of Governors of the International Monetary Fund (IMF) was held in Washington, D.C., from September 17 through September 21, 1962, under the chairmanship of Mr. Ahmed Zaki Saad, Governor for Saudi Arabia. In his opening address, Mr. Per Jacobsson, Managing Director of IMF, commented on the relation of the Fund's assistance to capital transactions. He remarked that although the Fund's resources had been used in situations involving capital transfers, there had been some uncertainty as to the extent to which, or the circumstances in which, the Fund's resources could be used for helping to meet those deficits in the balance of payments of members that went beyond the current account and were attributable in whole or in part to capital transfers. By a decision of July 1961 the Executive Directors were able to eliminate any doubt which had not already been dissipated by the practice of the Fund that the Fund's resources could be used to alleviate pressures brought about by capital transfers, in accordance with the criteria of Article VI and other relevant provisions of the Fund Agreement. Thus, if a country facing a disequilibrating outflow of capital were to turn to the Fund for assistance, one of the criteria which the Fund would apply would be to satisfy itself that the appropriate measures were being taken to overcome the balance of payments difficulties, and that the assistance provided by the Fund would be repaid at the earliest opportunity, and in any event not later than three to five years after the drawing.

The report covering the eleventh fiscal year, June 1, 1959, to May 31, 1960, of the International Whaling Commission, including the eleventh meeting of the Commission, held in London from June 22 to July 1, 1959, and also the meeting of the Commission's ad hoc Scientific Committee, held in London from May 10 to 13, 1960 was presented and approved by the Commission at its twelfth meeting in that city in June 1960. As no proposals were made at the eleventh meeting for altering the blue whale unit limit on baleen whales taken in the Antarctic, it remained the same (15,000 units) as for the previous season, and in the 1959/1960 season there were again twenty pelagic expeditions operating in the Antarctic, although the total number of catchers operating with the twenty expeditions was reduced from 235 in the previous season to 217, distributed among Japan, the United Kingdom, the Soviet Union, Norway, and the Netherlands. The period over which the Antarctic catch was taken was considerably longer than in the previous three seasons, since, in accordance with a decision reached at the eleventh meeting of the Commission, the fin and sei whale season had opened ten days earlier than previously, although the opening date of the blue whale season had remained unaltered. Expeditions also continued whaling longer than in the previous season, the catching period for all the expeditions taken together averaging about 99 days in contrast to the 69-day total of the year 1958/1959, while the increase in the total catch was a little over 1 percent, consisting mainly of fin and sei whales.

The press reported in March 1960 that the International Tin Council had again raised the export quotas for its six producing members, this time to 37,500 tons for the June quarter. Previous increases had raised the limit by 2,000 tons to 25,000 for the third quarter of 1959; by 5,000 tons to 30,000 for the fourth quarter of 1959; and by 6,000 tons to 36,000, or 95 percent of capacity, for the first quarter of 1960. This last increase raised the export quota of the Federation of Malaya to 13,590 long tons, or 37.75 percent of the global quota. The first-quarter quotas for the other five producing countries were as follows: Bolivia, 6,984 tons (19.4 percent); Indonesia, 6,804 tons (18.9 percent); Belgian Congo, 3,258 tons (9.05 percent); Thailand, 3,168 tons (8.8 percent); and the Federation of Nigeria, 2,196 tons (6.1 percent). The Malayan quota was equivalent to 91.7 percent of the quarterly production in that country in 1957, prior to the establishment of controls; as a result of the substantial quota, all mines operating in Malaya between January 1953 and December 1957 became eligible to resume operations. Applications from new mines were also to be accepted. Thailand's quota for the first quarter of 1960 was 20 percent above that for the last quarter of 1959, which meant that mines operating at 60–80 percent of capacity in late 1959 might increase operations to 90 percent; in the early part of 1959, when Thailand's tin export quota was low, mines had operated at only 50 percent of capacity, and more than 1,000 mine workers had been dismissed during the year.

During February 1957 the government of Egypt purchased from the International Monetary Fund $15 million with Egyptian pounds. The government of India, during the same period, entered into an exchange transaction and stand-by arrangement with the Fund in a total amount of $200 million. The transaction provided for the purchase of $127.5 million from the Fund with Indian rupees. The Fund was to transfer $60 million of that amount immediately, and $67.5 million after 30 days. A stand-by arrangement to become effective on the date of the second transfer was to permit India to purchase from the Fund during the following twelve months currencies equivalent to an additional $72.5 million. Under the stand-by arrangement concluded in October 1956, France had by the middle of March made two purchases from the Fund with French francs. The first purchase, of $40 million, was made on February 14, and the second, of $60 million, was made on March 14. In April 1957, the government of Argentina purchased from the Fund $75 million with Argentine pesos. Other purchases from the Fund during the period under review included $10 million by Cuba (under a stand-by arrangement), $2.5 million by Honduras, and $0.5 million by Paraguay. In February El Salvador repurchased colones equivalent to $2.5 million; other repurchases were $3.3 million by Finland and $1.8 million by Denmark. At the request of the government of Peru, the Fund on February 15 extended for one year a stand-by arrangement enabling Peru to draw currencies up to the equivalent of $12.5 million.

The annual report of the Executive Directors of the International Monetary Fund for the fiscal year ending April 30, 1953, was transmitted to the Chairman of the Board of Governors on July 1, 1953. By the beginning of 1953, the report noted, the foreign exchange imbalance and the internal inflationary pressures, which had been engendered by the outbreak of the Korean war and the subsequent speculative inflationary boom, were being successfully combatted in most countries. The widespread payments crisis of early 1952 had affected the raw materials producing countries most severely; falling raw materials prices, resulting in reduced income, had been coupled with increased demands for imports, resulting from higher domestic incomes and the requirements of development projects. Export countries, especially those which relied on raw materials producers for dollar earnings, were also affected by the price fluctuations. Measures adopted in the various affected countries to combat the payments imbalances and the reduction of excessive inventories led to a sharp contraction in the volume of world trade in 1952; by the third quarter, the value of world imports was 10 percent less than the previous year. The United States did not contribute markedly to this decline; in fact, for the year as a whole the volume of United States imports was 5 percent greater than in 1951, although this was primarily due to a great increase in the last quarter of the year. Declines in the volume and value of world trade, it was feared, might lead to further progressive deterioration; however, by the beginning of 1953, the greater part of the distortions initiated by the outbreak of Korean hostilities had been eliminated.

The General Council of the International Refugee Organization held its eighth session October 23 to 27, 1951 at Geneva. The Council reviewed the annual report of the Director-General for the period July 1, 1950 to June 30, 1951 in which Mr. Kingsley summarized the activities and achievements of IRO since its inception, defined the migration trends for the previous year, and discussed methods being employed to transfer IRO functions to the United Nations High Commissioner for Refugees, the Allied High Commission for Germany, and to voluntary groups and local authorities. In a supplementary report on residual problems Mr. Kingsley emphasized the serious refugee problems in Greece, Trieste, Austria, Italy, China, and Korea which would survive the organization's closure early in 1952 despite the substantial completion of IRO activities by that time. He reported that 573 'institutional hard core' cases were being resettled and 1,514 locally resettled but pointed out a lack in satisfactory arrangement for 477 hard core cases in Shanghai, Samar, Greece, and Spain, while particularly emphasizing the need to make intensive efforts to resettle the 398 cases in Shanghai and 900 additional cases in Trieste. Although the Council agreed to delay its communication on residual problems to the United Nations until its next session pending further information on Trieste and Shanghai, it approved a decision first to assist the 477 hard core cases, then to apportion expenditures equally between material assistance and resettlement. At the close of this report on residual problems Mr. Kingsley announced the favorable outcome of the shipping program and satisfactory arrangements with the 'institutional hard core', permitting resettlement of 9,000 additional refugees before closure.

Einstellung zu Problemen der internationalen Politik und das USA-Image
der Deutschen.

Themen: Zufriedenheit mit dem Lebensstandard; Lebenszufriedenheit
Einstellung zu Frankreich, USA, Sowjetunion, China, Italien und
Großbritannien; Beurteilung der Außenpolitik; Einschätzung der
Friedensabsicht und der militärischen Stärke der beiden Supermächte;
Beurteilung des US-amerikanischen und sowjetischen Verhältnis in
internationalen Angelegenheiten; Vertrauen in die politischen
Fähigkeiten der USA; Einschätzung der Leistungsfähigkeit der Sowjetunion
und Amerikas auf den Gebieten der Wirtschaft, Kultur, Wissenschaft,
Weltraumforschung, Bildung und der Atomwaffen; Beurteilung der
Wichtigkeit einer Mondlandung; Einstellung zu einem vereinten Europa;
Beurteilung des Weltbevölkerungszuwachses und der
Bevölkerungsentwicklung in der BRD; Einstellung zu einem
Geburtenkontrollprogramm in der BRD und in Entwicklungsländern;
gegenwärtige Politiker-Idole in Europa und der übrigen Welt; Vertrauen
in die Bündnispartner; Einstellung zur Abrüstung, zur NATO, zu
Atomwaffenversuchen, zur UNO, zur Aufnahme Chinas in die Vereinten
Nationen und zum Vietnamkrieg; Einschätzung der Rassenprobleme in den
USA; Einstellung zu amerikanischen Privatinvestitionen in der BRD;
Nennung von zu einflußreichen Gruppen und Organisationen in der BRD;
Mitgliedschaft in einer Gewerkschaft; Parteipräferenz; Religiosität.

Demographie: Alter (klassiert); Geschlecht; Beruf; Bundesland.

Interviewerrating: Kooperationsbereitschaft des Befragten;
Interviewdauer; Anwesenheit einer anderen Person; Anzahl der
Kontaktversuche; Schichtzugehörigkeit des Befragten; Ortsgröße;
Interviewdatum.

Intro -- Contents / Sommaire -- Articles -- The Judaic Contribution to Human Rights -- Sommaire -- Perspectives canadiennes de droit international public et privé relatives à la maîtrise du térritoire -- Summary -- Extradition to a State that Imposes the Death Penalty -- Sommaire -- Developing Sustainability" and the Emerging Norms of International Environmental Law: The Case of Land-Based Marine Pollution Control -- Sommaire -- Environmental Protection in the Antarctic: Past, Present, and Future -- Sommaire -- Central Bank Immunity and the Inadequacy of the Restrictive Immunity Approach -- Sommaire -- The "New Thinking" in Soviet International Law: Soviet Doctrines and Practice in the Post-Tunkin Era -- Sommaire -- Notes and Comments / Notes et commentaries -- State Succession and State Reponsibility -- Sommaire -- Dispute Settlement under the Canada-United States Free Trade Agreement -- Sommaire -- La Guerre du Golfe et le système d'intervention armée de l'ONU -- Summary -- The 1990 Triennial Elections to the International Court of Justice and the 1989 Casual Election -- The United Nations Decade of International Law -- Chronique de droit international économique en 1990 / Digest of International Economic Law in 1990 -- Système monétaire international: La dette et le Canada en 1989, préparé par Bernard Colas -- Commerce, préparé par Martin St-Amant -- Investissement, préparé par Pierre Ratelle -- Le Canada et la protection internationale de l'environnement en 1989, préparé par Bernard Colas et Ralph Osterwoldt -- Practice / La pratique -- Canadian Practice in International Law / La pratique canadienne en matière de droit international public -- At the Department of External Affairs in 1989-90 / Au ministère des Affaires exterieures en 1989-90 -- Parliamentary Declarations in 1989-90 / Déclarations parlementaires en 1989-90.

Cover -- Titel -- Impressum -- Inhaltsverzeichnis -- 1. Kapitel Einführung -- 1 Grundlagen des Internationalen Steuerrechts -- 2. Kapitel Nationales Außensteuerrecht -- 2 Grundlagen der Ertragsteuern -- I. Anknüpfungspunkte für die Steuerpflicht -- 1. Umfang der Steuerpflicht natürlicher Personen -- 2. Wohnsitz/gewöhnlicher Aufenthalt -- 3. Umfang der Steuerpflicht einer Körperschaft -- 4. Sitz/Geschäftsleitung -- II. Unterschiede bei unbeschränkter und beschränkter Einkommensteuerpflicht -- 3 Der beschränkt Steuerpflichtige -- I. Die beschränkt steuerpflichtigen Einkünfte -- II. Die Bedeutung der Betriebsstätte -- 4 Das Außensteuergesetz - AStG -- I. Berichtigung von Einkünften gemäß 1 AStG -- 1. Regelungsinhalt des 1 AStG -- 2. Beschränkung des Anwendungsbereiches des 1 AStG -- 3. Einkunftsabgrenzung -- a) Einleitung -- b) Einkünftekorrektur nach 1 AStG -- c) Methoden zur Verrechnungspreisbestimmung -- 4. Funktionsverlagerung -- a) Einleitung -- b) Veräußerung vs. Nutzungsüberlassung -- c) Konsequenzen für Funktionsverlagerungen -- d) Regelung des Betriebsstättenerlasses zur Gewinnrealisierung -- e) Wegzugsbesteuerung nach 6 AStG -- f) Zwischengeschaltete Gesellschaften -- 5. Dokumentationspflichten und Sanktionen -- a) Dokumentationspflichten nach 90 Abs. 3 AO -- b) Konsequenzen von Verrechnungspreisberichtigungen -- c) Inhalt der Dokumentationspflicht von Preisen -- d) Einsatz von Verrechnungspreisrichtlinien -- e) OECD-Masterfile-Konzept: Vorgaben und Ziele -- f) Unverwertbarkeit der Dokumentation -- g) Sanktionen bei nicht- oder unzureichender Befolgung -- h) Anwendung der Regelungen zum sog. Verzögerungsgeld -- II. Erweiterte beschränkte Einkommensteuerpflicht -- 1. Gesetzliche Grundlage: 2 AStG -- 2. Tatbestandsvoraussetzungen der erweiterten beschränkten Steuerpflicht.