Suchergebnisse

As a united global economy evolves, economists and policymakers are forced to consider whether the current system of taxing income is inconsistent with the trend toward liberalized world financial flows and increased international competition. To help assess existing tax policies and incentives, this volume presents new research on how taxes affect the investment and financing decisions of multinationals today.The contributors examine the effects of taxation on decisions about international financial management, business investment, and international income shifting. They consider the influenc

The thrust of this Paper is to analyse the transformation of international custom construction and creation from the model of state practice supported by opinio iuris to a new concept reflected in the judicial decision of the international criminal tribunals, with the main emphasis being on the case law of the International Criminal Tribunal for the former Yugoslavia. The following questions are examined in analysing the interpretation, application, and in some instances, also the creation of customary international norms: from which sources do the judges look for evidence of customary international law? Is the requisite of actual state practice diminishing? What is the significance of international treaties, reports of international committees, and international case-law as sources of custom? Does the case law of the tribunals show that the role of the judge is more prevalent than traditionally in the formation of customary international law, at least in the area of international criminal law? The first part of the paper offers an analysis of customary law in the International Military Tribunal of Nuremberg, which, along with many post-Second World War legal instruments, case law, and academic commentary, has contributed to and clarified the content of customary norms in international criminal law. The second part reviews the decisions of the International Criminal Tribunal for the former Yugoslavia in relation to the concept, formation, and context of customary norms. In addition, the aim is to examine if the approach of the Tribunal on the construction of customary norms has changed during its period of functioning. The role of the judge in construction and in some instances, creation of customary international norms is discussed with references to the judicial decisions of the Yugoslavia Tribunal. I conclude that the dynamic approach adopted by judges in the construction of customary law in some cases of the Yugoslavia Tribunal is not unprecedented in the decisions of international courts. The third part discusses the problem of conflicting norms that may arise in the application and construction of customary criminal norms in international criminal tribunals. First, I conduct a limited conceptual and historical analysis of the principles of legality, the nullum crimen sine lege and the nulla poena sine lege principles, and I attempt to answer the substantive issues: how can the principles of legality be retained in the application of customary international norms by the international judge, and whether the progressive formation of custom (moving away from the requirement of 'constant and uniform state practice' supported by opinio iuris) destabilises legal certainty, which should be especially endorsed when an individual's (here meaning the accused) freedom is at issue? The final dilemma in relation to conflicting norms is that of deducing international criminal norms that give rise to individual criminal responsibility directly from treaties that were intended to be applied between the state parties. I conclude this paper by stating that the judges not only interpret, but also have an impact on the formation of customary international law because their decisions can be seen as evidence of (international) practice or as a reflection of opinio juris. Finally, this paper shows that there is a definite need for greater consistency in the formation of customary international norms in international criminal tribunals.

Intro -- Contents / Sommaire -- Articles -- The Canadian Yearbook and International Law in Canada after Twenty-five Years -- The Contribution of International Law to Development -- Sommaire -- Droit et souveraineté à l'aube du XXI[sup(e)] siècle -- Summary -- Fundamental Norms in Contemporary International Law -- Sommaire -- Is World Citizenship a Legal Practicality? -- Sommaire -- Contemporary Soviet General Theory of International Law: Reflections on the Tunkin Era -- Sommaire -- Aviation Terrorism and the International Civil Aviation Organization -- Sommaire -- La dimension culturelle dans le commerce international: quelques réflexions en marge de l'accord de libre-échange Canada/États- Unis du 2 Janvier 1988 -- Summary -- The Extradition of Canadian Citizens and Sections 1 and 6(1) of the Canadian Charter of Rights and Freedoms -- Sommaire -- L'évolution des rapports entre le droit canadien et le droit international un demi-siècle après l'affaire des conventions internationales de travail -- Summary -- Notes and Comments / Notes et commentaires -- Canada's Sovereignty over the Newly Enclosed Arctic Waters -- Sommaire -- Accord de coopération dans l'Arctique entre le Canada et les États-Unis d'Amérique -- Summary -- The International Law Commission: Codification and Progressive Development after Forty Years -- Sommaire -- Unitary Taxation in the United States of America -- Sommaire -- The 1987 Elections to the International Court of justice -- In Memoriam -- Practice/La pratique: Canadian Practice in International Law/ La pratique canadienne en matière de droit international public -- At the Department of External Affairs in 1986-87/Au ministère des Affaires extérieures en 1986-87 -- Parliamentary Declarations in 1986/Déclarations parlementaires en 1986.

Intro -- Contents / Sommaire -- Articles -- L'Etat fédéré dans les relations internationales contemporaines: le cas du Canada -- The International Law-Making Process and the New International Economic Order -- A Fresh Look at the Meaning of the Doctrine of Denial of Justice under International Law -- Humanitarian Law and the Man in the Field -- La délimitation du plateau continental entre états voisins -- Maritime Jurisdiction in the Dixon Entrance: The Alaska Boundary Re-Examined -- An Historical Introduction to the Teaching of International Law in Canada: Part III -- Notes and Comments -- The Code of Conduct for Liner Conferences: Frustrations on the Road to Utopia -- Accord entre le Canada et la Norvège sur leurs relations en matière de pêche -- The Problem of International Criminal Jurisdiction -- The Protection of the Canadian Cultural Heritage: The Cultural Property Export and Import Act -- Canadian Sovereignty in the Arctic: A Comment on The Arctic in Question -- Annual Conference of the Canadian Council on International Law -- Canadian Practice in International Law during 1975 as Reflected Mainly in Public Correspondence and Statements of the Department of External Affairs -- Canadian Practice in International Law during 1975 as Reflected in Resolutions of the House of Commons and in Government Statements in the House of Commons -- Digest of Important Canadian Cases Reported in 1975 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 -- Q -- R -- S -- T -- U -- V -- W.

Intro -- Contents/Sommarie -- Articles -- Judge John E. Read and the International Court of Justice -- La délimitation du plateau continental entre le Canada et les Etats-Unis dans la mer de Beaufort -- The Northwest Passage in International Law -- Water Pollution and Related Principles of International Law -- War Law and the Medical Profession -- Choice of Law Methods in the Private International Law of Contract -- Notes and Comments -- The Proposed Convention on International Multimodal Transport of Goods: A Progress Report -- La lune: patrimoine commun de I'humanité -- Adjudication of the Maritime Boundary in the Gulf of Maine -- The United Nations Interim Force in Lebanon and Canadian Participation -- Canada and Namibia -- The Asian-African Legal Consultative Committee and International Commercial Arbitration -- Canadian Practice in International Law during 1978 as Reflected Mainly in Public Correspondence and Statements of the Department of External Affairs -- Canadian Practice in International Law during 1978 as Reflected in Resolutions of the House of Commons and in Government Statements in the House of Commons -- Digest of Important Canadian Cases Reported in 1978 in the Fields of Public International Law and Conflict of Laws -- Commentary on Some Treaties Signed by Canada in 1978 -- Book Reviews/Revue des Livres -- Index -- A -- B -- C -- D -- E -- F -- G -- H -- I -- J -- L -- M -- N -- O -- P -- R -- S -- T -- U -- V -- W -- Z.

Intro -- Contents / Sommaire -- Tribute to Charles B. Bourne -- Preface -- Articles -- Changing Relations between the International Court of Justice and the Security Council of the United Nations -- Sommaire -- L'initiative juridique canadienne sur la pêche en haute mer -- Summary -- Interpretation and Naming: The Harmonized System in Canadian Customs Tariff Law -- Sommaire -- Truth, Tradition, and Confrontation: A Theory of International Human Rights -- Sommaire -- Review Article -- Teaching, Research, and the Dissemination of International Law in China: The Contribution of Wang Tieya -- Sommaire -- Notes and Comments /Notes et commentaires -- Rereading Trail Smelter -- Sommaire -- Proof Beyond a Reasonable Doubt?: Collecting Evidence for the International Criminal Tribunal for the Former Yugoslavia -- Sommaire -- The St. Pierre and Miquelon Maritime Boundary Case and the Relevance of Ancient Treaties -- Sommaire -- The United Nations Decade of International Law: A Canadian Perspective -- Sommaire -- Chronique de Droit international êconomique en 1992/Digest of International Economic Law in 1992 -- Commerce, prepare par Martin St-Amante -- Le Canada et le systeme monetaire international en 1992, prepare par Bernard Colas -- Investissement, prepare par Pierre Ratelle -- Practice /La pratique -- Canadian Practice in International Law/La pratique canadienne en matiere de droit international public -- At the Department of External Affairs in igg2-93/Au ministere des Affaires exterieures en 1992-93, compiled by/prepare par Barry Mawhinney -- Parliamentary Declarations in 1992-93/Declarations parlementaires en 1992-93, compiled by/prepare par Maureen Irish -- Treaty Action Taken by Canada in 1992/Mesures prises par le Canada en matiere de traites en 1992, compiled by/prepare par Celine Blais -- Cases /La jurisprudence.

Intro -- Contents/Sommaire -- Articles -- The Canadian Approach to International Environmental Law -- La pollution maritime et la notion de passage inoffensif -- Patterns of Development in International Fishery Law -- Les ententes de restriction volontaire à l'exportation en droit international économique -- Legal Obligations and International Organizations -- Identifying a Principle of International Law Today -- La protection des immunités diplomatiques et consulaires au Canada -- Proposed Convention on the International Combined Transport of Goods: Implications for International Civil Aviation -- Divorce in the Canadian Conflict of Laws: Two Recent Developments -- Notes and Comments -- A United Nations High Commissioner for Human Rights: The Birth of an Initiative -- La convention sur la prévention de la pollution résultant de l'immersion de déchets -- Canada's Reluctant Participation in the International Commission for Control and Supervision in Vietnam in 1973 -- International and Private Actions in Transboundary Pollution -- Recent Australian Trends in Tortious Choice of Law -- Annual Conference of the Canadian Council on International Law -- Canadian Practice in International Law during 1972 as Reflected Mainly in Public Correspondence and Statements of the Department of External Affairs -- Canadian Practice in International Law during 1972 as Reflected in Resolutions of the House of Commons and in Government Statements in the House of Commons -- Digest of Important Canadian Cases Reported in 1972 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 -- Q -- R -- S -- T -- U -- V -- W -- Y.