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1
Prameswari, Zendy Wulan Ayu Widhi. „RATIFIKASI KONVENSI TENTANG HAK-HAK ANAK DALAM SISTEM PERATURAN PERUNDANG-UNDANGAN DI INDONESIA“. Yuridika 32, Nr. 1 (23.08.2017): 167. http://dx.doi.org/10.20473/ydk.v32i1.4842.
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The Convention on the Rights of the Child (CRC) is the most comprehensive human rights treaty and legal instrument for the promotion and protection of children’s rights. Unfortunately, while the other international human rights instruments ratified by Indonesia through an Act; CRC is the only international human rights instrument which ratified by Indonesia through a Presidential Decree. The CRC ratified by Indonesia through Presidential Decree Number 36 Year 1990. The use of a Presidential Decree as the instrument to ratify the CRC has delivered some critiques. This research examines the powers of the president on the formulation of the presidential decree on the ratification of the international legal instrument. In the second case, it analyses the position of the Presidential Decree Number 36 Year 1990 in the systems of laws and regulations in Indonesia. The findings of this study indicate that Indonesia has to consider the possibility of strengthening the instrument of ratification of the CRC from a Presidential Decree to an Act since in terms of its legal position, a Presidential Decree is not an appropriate instrument as the instrument of ratification of a treaty which subject matter involves human rights.
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Nakanishi, Yusuke. „Defining the Boundaries of Legally Binding Treaties – Some Aspects of Japan’s Practice in Treaty-Making in Light of State Practice“. International Community Law Review 20, Nr. 2 (17.04.2018): 169–91. http://dx.doi.org/10.1163/18719732-12341372.
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Abstract The boundaries between legally binding treaties and non-legally binding instruments have long been a subject of dispute. The ICJ judgments suggest focus on ‘the actual terms and to the particular circumstances in which it was drawn up’ in order to determine the legal nature of an instrument. This article explores some aspects of Japan’s practice in treaty-making in light of State practice, aiming at uncovering the approach and thinking behind State practice in treaty-making.
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Kleist, David. „A Multilateral Instrument for Implementing Changes to Double Tax Treaties: Problems and Prospects“. Intertax 44, Issue 11 (01.11.2016): 823–30. http://dx.doi.org/10.54648/taxi2016075.
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The Base Erosion and Profit Shifting (BEPS) package developed by the Organisation for Economic Co-operation and Development (OECD) and G20 countries along with developing countries includes a number of measures that, in order for the measures to become fully effective, require changes to be made to the tax treaties of the states involved in the project. As a renegotiation of the tax treaties on a treaty-by-treaty basis would take years, the OECD has initiated the development of a multilateral instrument intended to swiftly implement tax treaty changes agreed on as part of the BEPS Project. Negotiation of the instrument is currently going on and involves about 100 states. This article sets out to describe the background of the multilateral instrument and aims to discuss some difficulties that need to be overcome if the instrument is to become a reality. Furthermore, it aims to provide a high-level analysis of what the instrument may mean in the short and long term.
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Gomes, Marcus Livio. „The DNA of the Principal Purpose Test in the Multilateral Instrument“. Intertax 47, Issue 1 (01.01.2019): 66–90. http://dx.doi.org/10.54648/taxi2019005.
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This article provides a comprehensive analysis of the framework of the principal purpose test (PPT) included in the Multilateral Convention (MLI) designed by the OECD as part of the Base Erosion and Profit Shifting (BEPS) Action 6 Final Report, ‘Preventing the Granting of Treaty Benefits in Inappropriate Circumstances’, included in the BEPS Project. This article maps the primary and secondary elements generally used in a general antiavoidance rule (GAAR) to check the feasibility of these concepts in the PPT. Potential weaknesses are pointed out, as well as challenges for its legal implementation, application and interpretation. The article assesses the feasibility of the main features of the PPT as a general anti-treaty avoidance rule (GATAR) to be included in the tax treaties of the states and jurisdictions that joined the MLI. From this perspective, whether the PPT will prevent treaty abuse, treaty avoidance or aggressive tax planning without creating uncertainty and shifting too much discretionary power to tax administrations is one of the issues. Ultimately, the strengths of this provision will depend on the legislatures and courts in the near future.
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Matabudul, Rachna. „The Multilateral Instrument in Africa: A Strategic Analysis“. Intertax 51, Issue 5 (01.05.2023): 359–83. http://dx.doi.org/10.54648/taxi2023036.
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The Multilateral Instrument (MLI) was launched under Action 15 of the Base Erosion and Profit Shifting (BEPS) Project in November 2016 under the joint collaboration of the Organization for Economic Cooperation and Development (OECD) and the G20 in order to update existing bilateral tax treaty provisions to counter BEPS more effectively. Despite the benefits that the MLI presents for updating the African treaty network, the analysis in this contribution reveals that its provisions addressing certain high priority BEPS issues such as the artifical avoidance of permanent establishment (PE) status under Action 7 and even the minimum standard provisions under Action 14 for improving the mutual agreement procedure (MAP) were implemented rather poorly in less than 40% of the eligible African treaties. The exception to this are the minimum standard provisions under Action 6 that modified more than 75% of the treaties to counter treaty shopping. This paper elaborates on the resulting policy implications and offers a number of normative recommendations for maximizing the benefits of the MLI implementation in the African context which could also be relevant in light of the proposed Pillar Two reform. Multilateral Instrument (MLI) implementation, BEPS in Africa, policy implications, developing countries, capacity building, Pillar Two, STTR
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Bosman, Alexander. „General Aspects of the Multilateral Instrument“. Intertax 45, Issue 10 (01.10.2017): 642–59. http://dx.doi.org/10.54648/taxi2017055.
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The Multilateral Instrument (MLI) can be regarded as the most innovative and far-reaching development in the area in the area of tax treaties in recent decades. The implementation of the tax treaty related Base Erosions and Profit Shifting (BEPS) measures through the MLI will have major consequences for the global network of bilateral tax treaties. The actual impact of the MLI on tax treaties depends to a large extent on the choices and reservations made by each participating state, especially with regard to provisions that do not reflect BEPS minimum standards. These positions will also influence the impact of the MLI for each state’s participating treaty partners. This article examines certain general and procedural aspects of the MLI, including the scope and interpretation of the MLI. This is followed by a discussion of the operation and legal consequences of the compatibility clauses, the reservations and the notification obligations. The focus is then shifted to various procedural aspects related to the final provisions of the MLI, including the entry into effect and timing aspects.
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Kalyadin, A. „«64 Actions» Plan as Instrument of Containing Proliferation“. World Economy and International Relations, Nr. 1 (2011): 25–34. http://dx.doi.org/10.20542/0131-2227-2011-1-25-34.
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The eighth Review Conference of the States – parties to the Treaty on Non-proliferation of Nuclear Weapons was held in New York on 3-28 May 2010. It was attended by a total of 172 states. The Conference became the most representative, authoritative and effective international forum in recent years specially devoted to key issues of nuclear non-proliferation and disarmament. The Conference ended by a consensus adoption of the substantive document containing a platform for action of the NPT member states to ensure the effective implementation of the Treaty in the five-year period. It was adopted in the format of a plan embracing 64 “actions” and reflected a real shift in the global situation in the field of nuclear security.
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QUAYLE, PETER. „Treaties of a Particular Type: The ICJ's Interpretative Approach to the Constituent Instruments of International Organizations“. Leiden Journal of International Law 29, Nr. 3 (28.07.2016): 853–77. http://dx.doi.org/10.1017/s0922156516000340.
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AbstractThe ICJ has confirmed that, on the one hand, the customary status of the general rule of treaty interpretation in the Vienna Convention on the Law of Treaties makes it applicable to the constituent instruments of all international organizations, but, on the other hand, constituent instruments are ‘treaties of a particular type’ with special considerations. This article examines the resultant implication that the Court adopts an approach to constituent instrument interpretation that supplements or modulates the approach provided for in the Convention. In doing so, it examines both the Advisory Opinions that respond to direct questions of constituent instrument interpretation, as well as Opinions and Judgments in which a question of constituent instrument interpretation is incidental to a dispute with respect to another treaty or general international law. The article identifies nine interpretative propositions used by the Court: (1) sufficiently clear text is conclusive; (2) the text cannot be nullified; (3) working documents (travaux préparatoires) afford auxiliary interpretation; (4) consistent practice precludes contrived interpretation; (5) to be consistent, practice need not be unanimous; (6) consistent institutional practice is determinative; (7) purpose can supplement text, but cannot contradict practice; (8) practice is interpretation, unless institutionally overruled; and (9) interpretation cannot be gratuitous. It is argued that to the extent the Court diverges from the Convention, it in fact allows for a more efficient and effective approach to constituent instrument interpretation and accords institutional practice particular prominence.
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Saputra, Akbar, und Muchamad Irham Fathoni. „Principal Purpose Test (PPT) As An Instrument To Detect Tax Treaty Abuse“. Asian Journal of Social and Humanities 1, Nr. 07 (24.04.2023): 378–88. http://dx.doi.org/10.59888/ajosh.v1i07.33.
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Using descriptive qualitative method, this paper collects various references and literary sources regarding tax treaty abuse and policy recommendations that can be implemented to prevent tax treaty abuse, one of which is using Principal Purpose Test (PPT). Besides, this paper also explains Indonesia’s current tax regulations regarding PPT, as well as learns how other country like Australia could implement PPT into its own domestic tax regulations. From our discussion, it can be concluded that Organization for Economic Co-operation and Development (OECD) has recommended a series of policies to prevent tax treaty abuse, i.e. Multilateral Instrument in the form of General Anti-Abuse Rule (GAAR), which include PPT and other optional policies combined like Limitation on Benefit. Through Director General of Taxes Regulation Number PER-25/PJ/2018, Indonesia has actually started to implement PPT into domestic tax regulations, even though it is not as strict and complex as those of Australia, through its tax authority, Australia Tax Office (ATO). ATO, using PSLA 2019/D2, has also implemented step-by-step procedures to handle cases indicated to be related with tax treaty abuse
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DEMIRKOL, BERK. „Non-treaty Claims in Investment Treaty Arbitration“. Leiden Journal of International Law 31, Nr. 1 (23.11.2017): 59–91. http://dx.doi.org/10.1017/s092215651700053x.
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AbstractThis article explores the conditions under which it is possible to bring claims based on non-international investment agreement (IIA) norms of international law in investment treaty arbitration. For that purpose, it analyzes in the first instance broad dispute settlement clauses incorporated in IIAs that make reference to the settlement of ‘any investment dispute’. Such clauses grant jurisdiction to investment treaty tribunals to hear non-IIA claims. However, at least two additional conditions need to be satisfied for the investor to bring a self-standing claim based on a non-IIA norm of international law. First, the non-IIA instrument (a contract or another international treaty) may include a dispute settlement clause envisaging exclusive jurisdiction in favour of another forum. Second, the investor's standing to bring a claim based on a non-IIA norm of international law depends on whether this norm attributes any legal entitlement in the benefit of the investor.
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BILCHITZ, David. „The Necessity for a Business and Human Rights Treaty“. Business and Human Rights Journal 1, Nr. 2 (02.05.2016): 203–27. http://dx.doi.org/10.1017/bhj.2016.13.
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AbstractIn June 2014, the Human Rights Council passed a resolution establishing an inter-governmental working group to discuss a legally binding instrument relating to transnational corporations and other business enterprises. In this article, I outline four arguments for why such an instrument is desirable. Identifying the purpose of such a treaty is crucial in outlining a vision of what it should seek to achieve and in determining its content. The arguments indicate that a treaty is necessary to provide legal solutions to cure serious lacunae and ambiguities in the current framework of international law which have a serious negative impact upon the rights of individuals affected by corporate activities. The emphasis throughout is upon why a binding legal instrument is important, as opposed to softer forms of regulation such as the United Nations Guiding Principles on Business and Human Rights. The four arguments in turn provide the resources to respond to objections raised against the treaty and to reject an alternative, more restrictive proposal for a treaty that only addresses ‘gross’ human rights violations.
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Scott, G. M., und T. N. Mdluli. „The Minamata Treaty / Protocol: Potential Implications for South Africa“. Clean Air Journal 22, Nr. 2 (03.12.2012): 17–19. http://dx.doi.org/10.17159/caj/2012/22/2.7077.
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In 2009 the United Nations Environment Programme (UNEP) was mandated by its Governing Council to develop a global legally binding instrument for mercury. An Intergovernmental Negotiating Committee (INC) was established to prepare the instrument before the 27th UNEP Governing Council Meeting in February 2013. This instrument will have significant and far-reaching effects for South Africa, due to our economy's reliance on fossil fuels, in particular coal fired power generation. South Africa is currently rated as the 6th largest emitter of mercury in the world with annual emissions estimated at around 50 tons. This paper will look at the draft text of the instrument after the 4th round of negotiations and highlight some of the potential implications for South Africa. It must be highlighted that the text of the instrument is still under negotiations and the observations and remarks made in this paper are not the official position of the Government of South Africa.
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Eduardo Schoueri, Luís, und Ramon Tomazela. „The Influence of the BEPS Multilateral Instrument on Tax Treaties Concluded by Non-signatory Countries“. Intertax 49, Issue 10 (01.10.2021): 818–43. http://dx.doi.org/10.54648/taxi2021080.
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This article intends to assess the impact of the Base Erosion and Profit Shifting Project (BEPS) Multilateral Instrument (MLI) on tax treaties concluded by non-signatory jurisdictions. To achieve this goal, the authors initiated the analysis with forty-four countries that are members the BEPS Inclusive Framework but have not yet signed the MLI. Out of these forty-four countries, the authors focused on those that had tax treaties signed or amended after 2017 which has narrowed down the scope to the following countries: Angola, Botswana, Brazil, Cape Verde, Congo, Maldives, Thailand, and Vietnam. In this context, the article examines the tax treaty-related BEPS measures that were adopted by these countries in their bilateral tax treaties, addressing the merits and potential consequences of the choices made by non-signatory jurisdictions. Based on the findings of the research, the article concludes that the impact of the MLI varies significantly depending on the tax treaty policy of each country and that, thus far, it has been limited primarily to the minimum standards on dispute resolution. Multilateral instrument, non-signatory countries, tax treaty policy, minimum standard, bilateral tax treaty negotiation, BEPS implementation, hybrid mismatches, treaty abuse, permanent establishment, dispute resolution.
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Kirkebø, Tori Loven, und Malcolm Langford. „Ground-Breaking? An Empirical Assessment of the Draft Business and Human Rights Treaty“. AJIL Unbound 114 (2020): 179–85. http://dx.doi.org/10.1017/aju.2020.32.
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In this essay, we examine empirically whether the revised draft of the business and human rights (BHR) treaty is a normative advance on the existing jungle of global instruments. Since the 1970s, almost one hundred global corporate social responsibility (CSR) standards have been adopted, half of them addressing human rights. See Figure 1 from our global CSR database, below. What is novel about the current treaty-drafting process within the UN Human Rights Council (HRC) is that it aims to develop a comprehensive standard that would hold states legally accountable for regulating business. The question is whether this is possible. Drawing on our work on the “commitment curve,” we begin theoretically and point out why one should hold modest expectations about the process and treat strong text with skepticism as much as celebration. Using an empirical methodology, we then compare the HRC's Revised Draft Legally Binding Instrument (Revised Draft LBI) with existing standards, and find that while the draft contains a healthy dose of incremental pragmatism, its significant advances require a degree of circumspection about its strengths and prospects.
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Kuzniacki, Blazej. „The Limitation on Benefits Provision in BEPS Action 6/Multilateral Instrument: Ineffective Overreaction of Mind-Numbing Complexity Part 2“. Intertax 46, Issue 2 (01.02.2018): 124–39. http://dx.doi.org/10.54648/taxi2018014.
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This is the second part of a comprehensive two-part article addressing the usefulness of the limitation on benefits (LOB) provision in base erosion and profit shifting (BEPS) Action 6 and the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI) in prevention of abusive treaty shopping – the most prevalent and typical form of treaty abuse. The study concludes that the MLI LOB rule is an ineffective overreaction of ‘mind-numbing complexity’ which, despite its great potential to reflect the nature of tax treaties and treaty shopping, seems to be a lost opportunity to address that most prevalent form of treaty abuse in a targeted, effective manner. After a critical analysis, de lege ferenda conclusions will follow.
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Chattu, Vijay Kumar, Rajani Mol, Bawa Singh, K. Srikanth Reddy und Arian Hatefi. „Pandemic treaty as an instrument to strengthen global health security: Global health diplomacy at its crux“. Health Promotion Perspectives 14, Nr. 1 (14.03.2024): 9–18. http://dx.doi.org/10.34172/hpp.42744.
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Background: The World Health Assembly (WHA), on 1st December 2021, unanimously agreed to launch a global process to draft and negotiate a convention, agreement, or other international instrument under the World Health Organization’s (WHO’s) constitution to strengthen pandemic prevention, preparedness, and response. We aimed to explore the role of global health diplomacy (GHD) in pandemic treaty negotiations by providing deep insight into the ongoing drafting process under the WHO leadership. Methods: We conducted a narrative review by searching Scopus, Web of Sciences, PubMed, MEDLINE, and Google Scholar search engine using the keywords "Pandemic Treaty," OR "International Health Regulations," OR "International conventions," OR "International treaties" in the context of recent COVID-19 pandemic. Besides, we included articles recommending the need for GHD, leadership and governance mechanisms for this international treaty drafting approved by the WHA. Results: Amid the COVID-19 pandemic, the concept of GHD bolstered the international system and remained high on the agendas of many national, regional and global platforms. As per Article 19 of the WHO constitution, the Assembly established an intergovernmental negotiating body (INB) to draft and negotiate this convention/ agreement to protect the world from disease outbreaks of pandemic potential. Since GHD has helped to strengthen international cooperation in health systems and address inequities in achieving health-related global targets, there is a great scope for the successful drafting of this pandemic treaty. Conclusion: The pandemic treaty is a defining moment in global health governance, particularly the pandemic governance reforms. However, the treaty’s purpose will only be served if the equity considerations are optimized, accountability mechanisms are established, and a sense of shared responsibility is embraced. While fulfilling treaty commitments might be complex and challenging, it provides an opportunity to rethink and build resilient systems for pandemic preparedness and response in the future.
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Hasan, Sabrina. „Appraising the Modus of Conservation and Sustainable Use of Arctic Marine Biodiversity of Areas beyond National Jurisdiction under the Umbrella of the BBNJ Treaty“. Yearbook of Polar Law Online 13, Nr. 1 (19.04.2022): 175–91. http://dx.doi.org/10.1163/22116427_013010009.
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Abstract Arctic Ocean (AO) is opening the door for commercial activities due to the opening of previously inaccessible areas which has attracted the concern of the protection of the Arctic marine biodiversity through the effective implementation of legally binding instruments that will be influential to the implementation of scientific cooperation between Arctic and Non-Arctic States. Moreover, diplomatic issues among the Arctic States along with the gaps in the laws and regulations regarding Arctic Ocean governance have raised the concern to come up with an effective legal regime for the conservation and sustainable use of Arctic marine biodiversity. Though there are some applicable legal instruments in existence, the rapid changes in the AO and increased human activities have called for a stronger one. Now the question is whether that regime shall be within national or regional framework and how the upcoming internationally legally binding instrument for the conservation and sustainable use of biodiversity beyond national jurisdiction (BBNJ Treaty) can be an influential and effective instrument to promote the conservation and sustainable use of Arctic marine biodiversity which are beyond national jurisdiction. Therefore, the paper highlights the existing issues concerning Arctic marine biodiversity of the areas beyond national jurisdiction (ABNJ) and analyses these concerns regarding how the conservation and sustainable use of Arctic marine biodiversity can be promoted under the BBNJ treaty.
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Stewart, David P. „The UN Convention on Jurisdictional Immunities of States and Their Property“. American Journal of International Law 99, Nr. 1 (Januar 2005): 194–211. http://dx.doi.org/10.2307/3246098.
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On December 2, 2004, the UN General Assembly adopted the UN Convention on Jurisdictional Immunities of States and Their Property. Capping more than a quarter of a century of intense international negotiation, the new treaty is the first modern multilateral instrument to articulate a comprehensive approach to issues of state or sovereign immunity from suits in foreign courts. Notably, it embraces the so-called restrictive theory of sovereign immunity, under which governments are subject to essentially the same jurisdictional rules as private entities in respect of their commercial transactions. The treaty was opened for signature on January 17, 2005 (when Austria and Morocco became the first states to sign), and will enter into force when thirty states have deposited their instruments of ratification, acceptance, approval, or accession with the UN secretary-general.
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Bravo, Nathalie. „Mandatory Binding Arbitration in the BEPS Multilateral Instrument“. Intertax 47, Issue 8/9 (01.08.2019): 693–714. http://dx.doi.org/10.54648/taxi2019069.
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Part VI of the MLI establishes the mandatory binding arbitration procedure. Since no consensus was reached among the participants in the BEPS Project on the adoption of the mandatory binding arbitration procedure as a mechanism to ensure the timely resolution of MAP cases, the treaty makers of the MLI designed flexible provisions for its implementation. Part VI of the MLI combines the use of optional provisions, alternative provisions and reservations. Thus, the question arises whether the MLI achieves a coordinated effect in regard to the implementation of the mandatory binding arbitration procedure, in spite of the high level of flexibility offered to its parties and signatories. For answering this question, the article provides an in-depth analysis of the mandatory binding arbitration procedure adopted in the MLI and the policy reasons behind the decisions taken by the treaty makers to design the procedure in the form it is found in the MLI. Additionally, it illustrates how the mandatory binding arbitration procedure of Part VI of the MLI works with a focus on the effects of the reservation clauses and optional provisions that allow parties to customize the mandatory binding arbitration procedure. And, it explains how parties and signatories have availed themselves of the flexibility provided by the MLI in connection with the mandatory binding arbitration procedure.
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Martínez Laguna, Félix Daniel. „Institutional Hybrid Financial Instruments and Double Non-taxation under Domestic Rules and Tax Treaty Law: The Example of Spain“. Intertax 44, Issue 6/7 (01.06.2016): 447–62. http://dx.doi.org/10.54648/taxi2016037.
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Attention has been paid to double non-taxation resulting from contractual hybrid financial instruments, which are instruments that share debt and equity features in their very design. This article focuses on a specific Institutional Hybrid Financial Instrument instead. Institutional Hybrid Financial Instruments are equity instruments that could equally lead to conflicts of qualification and double non-taxation considering certain level of legal deductibility from a tax perspective according to a tax policy decision. The analysis deals with the application of the Spanish exemption method to Brazilian Juros sobre o Capital Próprio from a domestic law and tax treaty perspective. Moreover, the implementation of linking rules and its implications regarding hybrid financial instruments are also under consideration.
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KRUTIKOV, Anton. „The Bolsheviks and the Tartu Peace Treaty of 1920“. Perspectives and prospects. E-journal, Nr. 1 (21) (2020): 97–112. http://dx.doi.org/10.32726/2411-3417-2020-1-97-112.
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For the Russian Soviet Republic and Estonia, the conclusion of the Tartu Peace Treaty resolved a whole range of diplomatic, military and economic problems, which have traditionally attracted attention of historians. However, the treaty did not serve as an act of equitable ending to the Civil War and helped lay the foundations for today's disagreements between Estonians and Russians. Having gone down in history as a monument to Bolsheviks’ party ambitions and early Soviet diplomacy, the treaty not only acquired the status of an important historical artifact. 100 years later, the Tartu Treaty is still an instrument of political manipulation and a matter of controversy for politicians and diplomats.
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DE SCHUTTER, Olivier. „Towards a New Treaty on Business and Human Rights“. Business and Human Rights Journal 1, Nr. 1 (13.11.2015): 41–67. http://dx.doi.org/10.1017/bhj.2015.5.
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AbstractThis article examines the legal as well as political feasibility of four potential options for a legally-binding international instrument in the area of business and human rights. The four options that the open-ended intergovernmental working group may wish to consider while negotiating an instrument are: (i) to clarify and strengthen the states’ duty to protect human rights, including extraterritorially; (ii) to oblige states, through a framework convention, to report on the adoption and implementation of national action plans on business and human rights; (iii) to impose direct human rights obligations on corporations and establish a new mechanism to monitor compliance with such obligations; and (iv) to impose duties of mutual legal assistance on states to ensure access to effective remedies for victims harmed by transnational operations of corporations. As these options are not mutually exclusive, the author argues that a hybrid instrument building on elements of the first and the fourth option may be the best way forward both in terms of political feasibility and improving access to effective remedies for victims.
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Valente, Piergiorgio. „BEPS Action 15: Release of Multilateral Instrument“. Intertax 45, Issue 3 (01.03.2017): 219–28. http://dx.doi.org/10.54648/taxi2017018.
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The release of the Multilateral Instrument constitutes an important step towards the most significant re-write of international tax rules in a `century. It is the multilateral convention enabling the simultaneous amendment of more than 3,000 existing bilateral conventions for the avoidance of double taxation. It aims at eliminating loopholes and mismatches among them, which are susceptible to allow aggressive tax planning. In thirty-nine articles, it implements measures indicated in Actions 2, 6, 7 and 14 of the Base Erosion and Profit Shifting (BEPS) Project, regarding hybrid mismatches, treaty abuse, artificial avoidance of permanent establishment status and dispute resolution of international tax disputes.
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Navarro, Aitor. „The Multilateral Instrument (MLI) and Transfer Pricing“. Intertax 49, Issue 10 (01.10.2021): 803–17. http://dx.doi.org/10.54648/taxi2021086.
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The Multilateral Instrument (MLI) has a relevant impact on tax treaty measures concerning transfer pricing and the arm’s length principle (ALP). This article examines the incidence of five MLI provisions on transfer pricing that pose significantly interrelated issues, specifically, the saving clause of Article 11(1), the preamble enclosed in Article 6(1) expressing the will to eliminate double taxation without creating opportunities for reduced taxation through tax evasion or avoidance enshrined in the principal purpose test of Article 7(1), the corresponding adjustment provision of Article 17(1), and the mutual agreement provisions envisaged in Article 16. MLI, multilateral instrument, tax treaties, transfer pricing, arm’s length principle, abuse, corresponding adjustments, MAP.
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Andrés Sáenz De Santa María, Paz. „The European Union and the Law of Treaties: A Fruitful Relationship“. European Journal of International Law 30, Nr. 3 (August 2019): 721–51. http://dx.doi.org/10.1093/ejil/chz057.
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Abstract This article examines the European Union’s (EU) treaty practice from the perspective of the international law of treaties, focusing on its most significant examples. The starting point is the EU’s attitude towards the codification of treaty law involving states and international organizations. The article discusses certain terminological specificities and a few remarkable aspects, such as the frequent use of provisional application mechanisms as opposed to much less use of reservations, the contributions regarding treaty interpretation, the wide variety of clauses and the difficulties in determining the legal nature of certain texts. The study underlines that treaty law is a useful instrument for the Union and is further enriched with creative contributions; the outcome is a fruitful relationship.
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Kurniawan, Agung, und Ning Rahayu. „Tantangan Pengaturan Anti-treaty Shopping di Indonesia Setelah Berlakunya Multilateral Instrument“. Owner 6, Nr. 4 (01.10.2022): 3792–803. http://dx.doi.org/10.33395/owner.v6i4.1095.
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This paper reviews the rapidly growing empirical literature on anti-treaty shopping arrangements after the adoption of multilateral instruments, especially those relating to the application of the Principal Purpose Test (PPT). The absence of a Principal Purpose Test definition in the agreement, or an international understanding of how the PPT should be interpreted means that various parties may act differently and provide different interpretations of a transaction or arrangement. In addition, the inequalities of evidence between the tax authorities and taxpayers on the justification of transaction motives or arrangements solely for the benefit of the agreement raises the potential for tax disputes that are getting bigger because of the different perspectives built by the tax authorities and taxpayers. The purpose of this study is to examine the theoretical and empirical aspects of the challenges and obstacles in implementing the PPT arrangement in Indonesia, as well as to see the development of the arrangement from a global perspective. The research approach used in this study is to use qualitative methods with data collection techniques through documentation and literature review or literature study by providing an understanding of a social phenomenon related to the implications of implementing the Principal Purpose Test. The results and conclusions of this study lead to the urgency that the Tax Authority increasingly needs to issue regulations related to the implementation of the Principal Purpose Test in order to create legal certainty for taxpayers.
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Lewis, Hope. „Marrakesh Treaty to Facilitate Access to Published Works for Persons Who are Blind, Visually Impaired, or Otherwise Print Disabled“. International Legal Materials 52, Nr. 6 (Dezember 2013): 1309–20. http://dx.doi.org/10.5305/intelegamate.52.6.1309.
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On June 27, 2013, delegates to a Diplomatic Conference of the World Intellectual Property Organization (WIPO) adopted the Marrakesh Treaty to Facilitate Access to Published Works for Persons Who Are Blind, Visually Impaired, or Otherwise Print Disabled (Marrakesh Treaty). Governmental delegates and international disability rights advocates hope that the new instrument will increase access to information for millions of visually impaired people around the world, especially in developing countries.
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Osadchiy, Maxim. „Emergency Relief in Investment Treaty Arbitration: A Word of Caution“. Journal of International Arbitration 34, Issue 2 (01.04.2017): 239–55. http://dx.doi.org/10.54648/joia2017013.
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Emergency interim relief – a procedure widely available in commercial arbitration – is now being put to use in investment treaty cases. Five documented cases of emergency interim relief in the investment treaty context are known today. The article discusses these cases and uses them as a basis for assessing some of the issues that are likely to arise with the application of emergency interim relief in future investment treaty cases. The article argues that emergency interim relief in its current form, an instrument developed with commercial arbitration in mind, may not be entirely suitable for investment treaty arbitration, due to the unique features of the latter. While acknowledging the utility of emergency interim relief in investment treaty arbitration, the article suggests that the existing rules regarding emergency interim relief and the treatment of emergency relief applications by emergency arbitrators could be changed to adequately take into account challenges unique to investment treaty arbitration.
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Resch, Richard Xenophon. „The OECD BEPS Multilateral Instrument and the Issue of Language“. Intertax 47, Issue 6/7 (01.07.2019): 563–72. http://dx.doi.org/10.54648/taxi2019057.
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This article discusses the OECD BEPS Multilateral Instrument (MLI) in respect of its policy to implement equally authoritative English and French texts. It evaluates this choice against the background of the policies implemented in the final clauses of all existing bilateral tax treaties and proposes possible solutions to resolve the problems resulting from the MLI final clause. The global tax treaty network is modelled based on a sample of 3,358 tax treaties currently concluded.
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Orych, Agata. „Entering the digital era of the Open Skies Treaty“. Geodesy and Cartography 64, Nr. 1 (01.06.2015): 65–74. http://dx.doi.org/10.1515/geocart-2015-0003.
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Abstract The Open Skies Treaty has been a peace-building instrument between North American and European nations for over two decades. This agreement is based on the possibility for each country-signatory of the Treaty to independently conduct observation flights and obtain aerial imagery data of the territories of other Treaty States-Parties. This imagery data was originally acquired only using traditional photographic film cameras. Together with the rapid development and advancement of digital sensor technologies, the logical step forward was to amend the Treaty provisions to allow for the use of these types of sensors during observation missions. This paper describes this transition process and highlights a number of technical problems which needed to be addressed by experts working within the Open Skies Consultative Commission workgroups.
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Wilson, Lindsay A., Susan Rogers Van Katwyk, Isaac Weldon und Steven J. Hoffman. „A Global Pandemic Treaty Must Address Antimicrobial Resistance“. Journal of Law, Medicine & Ethics 49, Nr. 4 (2021): 688–91. http://dx.doi.org/10.1017/jme.2021.94.
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AbstractAntimicrobial resistance (AMR) is one of the defining global health threats of our time, but no international legal instrument currently offers the framework and mechanisms needed to address it. Fortunately, the actions needed to address AMR have considerable overlap with the actions needed to confront other pandemic threats.
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Christol, Carl Q. „The Moon Treaty Enters Into Force“. American Journal of International Law 79, Nr. 1 (Januar 1985): 163–68. http://dx.doi.org/10.2307/2202679.
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On July 11, 1984, the 1979 Agreement Governing the Activities of States on the Moon and Other Celestial Bodies entered into force following the deposit with the Secretary-General of the United Nations of the fifth instrument of ratification. The Agreement, following its adoption by the General Assembly, was opened for signature on December 18, 1979. In the intervening years, it has been signed by Austria, Chile, France, Guatemala, India, Morocco, the Netherlands, Peru, the Philippines, Romania and Uruguay. The fifth state to deposit its ratification was Austria, which followed Chile, the Philippines, Uruguay and the Netherlands.
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Tamm, Sune, Julia Jabour und Rachael Lorna Johnstone. „Iceland’s Accession to the Antarctic Treaty“. Yearbook of Polar Law Online 9, Nr. 1 (08.12.2018): 262–81. http://dx.doi.org/10.1163/22116427_009010012.
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On 13th October 2015, Iceland quietly submitted its instrument of accession to the Antarctic Treaty to the US Department of State (the depositary for the Antarctic Treaty). Iceland’s accession was not accompanied by any official declaration or public discussion in Iceland or elsewhere. This paper investigates some of the factors that are likely to have spurred the decision to join the Antarctic treaty system, examines current Icelandic interests in the Antarctic and proposes constructive policies to enhance Icelandic involvement in Antarctic governance and cooperation following the accession. The authors conclude that logistical operations and adventure tourism involving Icelandic companies in the Antarctic are the most likely triggers for the accession and they propose that Iceland consider ratification of the Protocol on Environmental Protection to the Antarctic Treaty (Madrid Protocol).
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Amalia, Prita, Garry Gumelar Pratama, Wahyu Agung Laksono und Anindya Saraswati Ardiwinata. „INSTRUMEN RATIFIKASI PERJANJIAN PERDAGANGAN INTERNASIONAL: REZIM PUTUSAN MAHKAMAH KONSTITUSI NOMOR 13/PUU-XVI/2018“. Veritas et Justitia 9, Nr. 1 (01.07.2023): 82–107. http://dx.doi.org/10.25123/vej.v9i1.5714.
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The intrusive character inherent in international trade agreements makes the particular form of the treaty unique compared to other treaties. The trade agreements' intrusiveness means the treaty impacts individual rights relatively more than other treaties on its implementation. Confirming such a particular character, the Indonesian Constitutional Court, via its Decision No. 13/PUU-XVI/2018, provides additional criteria for the treaty ratified through an act, in addition to the general forms of treaties. This study comprehensively discusses the consistency of the instrument form and the clarity of the reference regulations related to the procedure for ratifying the international trade agreement in Indonesia after the ruling of the 2018 Constitutional Court Decision. This study uses a normative juridical approach by making a library of data covering principles, laws, and regulations or legal theories relevant to research as the main material. The study shows that Constitutional Court Decision No. 13/PUU-XVI/2018 has allowed the international trade agreement to be ratified consistently using a legislative act replacing the past practice of using a presidential act. Moreover, the provisions on international trade agreements ratification under Indonesian trade law and Indonesian treaty law must be enforced using "lex specialis derogat lex generalis" principle. Although they share the same norms after the Constitutional Court's Decision 13/2018, specific provisions under the trade law prevail over the general provisions of the Indonesian treaty law.
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Sharma, Avinash. „The Entry into Force of the Lisbon Treaty: The European Union in Retrospect and Prospect“. Canadian Yearbook of international Law/Annuaire canadien de droit international 49 (2012): 265–90. http://dx.doi.org/10.1017/s0069005800010377.
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SummaryThe history of European integration unmistakably shows that it has progressed step by step and is indeed an ongoing and irreversible process. One such step is the conclusion of the Lisbon Treaty, which came into force on 1 December 2009, following negotiations spanning nearly a decade. The treaty aims, inter alia, at improving the functioning of the European Union (EU) and significantly amends the treaty basis of the EU as a supranational organization. It formally establishes the EU as a legal entity under public international law, strengthens the role of the European Parliament, and significantly reforms the role of the high representative of the union for foreign affairs and security policy. Moreover, the treaty has made the EU Charter on Fundamental Rights a legally binding and enforceable instrument and has expanded the competences of the EU in the fields of trade and other external commercial relations by providing it with exclusive competence to conduct the EU’s Common Commercial Policy. The author reviews these and other innovations of the Lisbon Treaty and briefly evaluates the treaty and its implications for the EU.
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Bernstein, A., B. A. Brunett, N. R. Hilton, J. C. Lund und J. M. Van Scyoc. „The "Radiation Continuity Checker": an instrument for monitoring nuclear disarmament treaty compliance“. IEEE Transactions on Nuclear Science 49, Nr. 3 (Juni 2002): 864–69. http://dx.doi.org/10.1109/tns.2002.1039580.
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Kristiyanti, Kristiyanti. „THE 1951 REFUGEE CONVENTION – STUDI TENTANG KETERIKATAN NEGARA PADA PERJANJIAN INTERNASIONAL YANG MEMILIKI KARAKTERISTIK LAW MAKING TREATY“. Jurnal Ilmu Hukum: ALETHEA 1, Nr. 2 (28.02.2018): 142–55. http://dx.doi.org/10.24246/alethea.vol1.no2.p142-155.
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Perjanjian internasional merupakan instrumen hukum yang memberikan kepastian hukum bagi setiap negara yang menjadi peserta perjanjian. Pada dasarnya, perjanjian internasional memiliki kategori law-making treaty dan treaty contract. Pada perjanjian internasional yang bersifat law-making treaty, perjanjian ini bersifat terbuka dan memiliki karakteristik general principles of law atau prinsip-prinsip umum internasional. Namun permasalahannya, setiap negara memiliki perikatan bebas dalam mengatur negaranya sendiri sehingga setiap negara memiliki kebijakan masing-masing untuk dapat menganut sistem monisme atau dualisme ketika meletakkan hukum internasional di sistem hukum nasional. Di sisi lain, kebiasaan internasional memuat prinsip jus cogens dimana semua negara tanpa terkecuali harus menghormati hukum kebiasaan internasional. Penelitian ini hendak mencermati konvensi status pengungsi internasional yang merupakan lex specialist dari Declaration of Human Rights karena Konvensi tersebut mengatur mengenai hak pengungsi lebih spesifik. Penulis menggunakan pendekatan konseptual dan perundang-undangan untuk menemukan jawaban terhadap rumusan permasalahan yang ditulis dalam penelitian ini.
A treaty is a legal instrument that gives the State Parties legal certainty. Basically, there are two categories of treaties, namely law-making treaties and treaty contracts. Law-making treaties are open treaties and they represent general principles of law. However, each State has free consent to determine its behavior including the determination of whether it follows monism or dualism system when it applies international law in municipal law. On another side, customary international law represents principles of jus cogens where each State is obliged to respect it unexceptionally. This research is aimed to observe the Convention of Refugee Status which regulates the refugees’ rights specifically. The Author used conceptual and statutes approaches to discover an answer to the legal question of this research.
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Fuchs, Christine. „Convention on International Trade in Endangered Species of Wild Fauna and Flora (CITES) – Conservation Efforts Undermine The Legality Principle“. German Law Journal 9, Nr. 11 (01.11.2008): 1565–96. http://dx.doi.org/10.1017/s2071832200000584.
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CITES is acknowledged as one of the most successful international environmental treaties in the world. CITES is not just a conservation treaty, it is also a trade instrument that attempts to strike a balance between these often competing values.
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Arnórsson, Auðunn. „Maximilian Conrad, Annette Knaut and Katrin Böttgers (editors): Bridging the Gap? Opportunities and Constraints of the European Citizens’ Initiative“. Veftímaritið Stjórnmál og stjórnsýsla 12, Nr. 2 (19.12.2016): 7–9. http://dx.doi.org/10.13177/irpa.c.2016.12.2.2.
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"The book offers a critical, although cautiously optimistic outlook on the possibilities and limits of the European Citizens’ Initiative (ECI), the new instrument of trans-national participatory democracy in the European Union which was introduced with the Lisbon Treaty".
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Бальхаева, Саяна, und Sayana Balkhaeva. „TERRITORIAL APPLICATION OF INTERNATIONAL TREATIES“. Journal of Foreign Legislation and Comparative Law 3, Nr. 3 (10.07.2017): 119–25. http://dx.doi.org/10.12737/article_593fc343d518e1.64716974.
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The article is devoted to research on the territorial application of international treaties. This author examines a number of particularities arising in treaty practices of individual states. These particularities are due to the fact of possessing overseas territories. In this case, in the absence of the treaty provisions on its territorial effect the extension of treaty provisions for a certain territory of the state is carried out by means of a unilateral statement when the state is expressing its consent to be bound. Thus, they either extend the scope of application of the treaty in respect of a certain territory or exclude it from its scope. The various types of treaty provisions regulating the territorial scope of a treaty (territorial positions) are discussed in the article. Among them are the general provisions of a treaty relating to the territorial application. These provisions provide that any party of a treaty may, at the time of signature or when depositing its instrument of ratification, acceptance or approval, specify the territory or territories in respect which are the subject of a treaty. Also in the treaty practice of states there are special treaty provisions relating to the territorial application. They contain a detailed list of territories in respect of which the relevant treaty is, or is not applicable. The author indicates the need to distinguish between territory that is the object of a relevant international treaty and the territory in respect of which the treaty is binding for the application, as the provisions of article 29 of the Vienna Convention only applies to the latest variant. Also the author notes the need to distinguish between the territorial application of an international treaty and separate protocols to it. They should be treated as separate documents as each of them can have a different territorial application, depending on the presence of territorial provisions and their wording.
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Kotsubei, O. O. „EU Criminal Law Policy Under The Lisbon Treaty“. Actual problems of improving of current legislation of Ukraine, Nr. 54 (30.11.2020): 160–69. http://dx.doi.org/10.15330/apiclu.54.160-169.
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The new provisions introduced by the Lisbon Treaty provide flexibility and thus eliminate many questions about whether the EU can be empowered to act in any area of criminal law. However, its powers and tools raise other issues. First, the Lisbon reforms demonstrate an agreement to disagree on whether centralized action should form a major part of national legislation. Although the application of mutual recognition as a constitutional standard implies that Member States remain at the forefront of law enforcement, the Lisbon Treaty clearly allows for future decisions on the centralization of powers in EU institutions such as Europol and Eurojust. It also does not provide for unconditional criminal jurisdiction, but imposes some restrictions. Directives are also a problem as a legal instrument by which the Union can establish minimum rules. Given the significant limitations of the Directive as a tool and the potential lack of direct impact on instruments containing minimum rules, the question arises as to whether any provisions in the section on Freedom, Security and Justice can allow the creation of directly applicable criminal law in the form of regulations. acts, or whether it is possible to use these or other powers that are allegedly outside the scope of this section to circumvent the references to the directives. In addition, it should not be forgotten that the TFEU provides for exclusive, shared and supportive competences in the field of criminal law policy.
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Kuzniacki, Blazej. „The Limitation on Benefits (LOB) Provision in BEPS Action 6/MLI: Ineffective Overreaction of Mind-Numbing Complexity Part 1“. Intertax 46, Issue 1 (01.01.2018): 68–79. http://dx.doi.org/10.54648/taxi2018007.
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This comprehensive two-part article addresses the usefulness of the limitation on benefits (LOB) rule in the base erosion and profit shifting (BEPS) Action 6 project and a Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI) to prevent abusive treaty shopping – the most prevalent and typical form of treaty abuse. Although a certain flexibility in the prevention of treaty abuse was envisaged by the BEPS Action 6/MLI, only twelve out of the sixty-eight Signatories to the Multilateral Instrument (MLI) have so far chosen to add the MLI’s LOB rule to the principal purposes test (PPT). Such little interest in implementing the MLI’s LOB rule may have something to do with its mind-numbing complexity. Or perhaps tax administrations simply prefer to have more discretionary power under the PPT? This study interrogates this unexplored research area by performing a comprehensive, in-depth analysis of abusive treaty shopping and the MLI’s LOB rule. The overarching question pertains to the effectiveness of the MLI’s LOB rule in the prevention of treaty shopping. In the event of critical findings, de lege ferenda conclusions will follow.
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Schwartz, Thomas, und John Yoo. „Asian Territorial Disputes and the 1951 San Francisco Peace Treaty: The Case of Dokdo“. Chinese Journal of International Law 18, Nr. 3 (22.08.2019): 503–50. http://dx.doi.org/10.1093/chinesejil/jmz017.
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Abstract This Article analyzes whether the 1951 San Francisco Peace Treaty, the only multilateral international agreement that draws borders in East Asia, resolves the longstanding dispute over Dokdo between Korea and Japan. It uses the dispute to draw larger lessons about the nature of the treaty that ended World War II in the Pacific and how it structured the peace in Asia differently from that in Europe. It uses U.S. archival material to reconstruct the history of the making of the Treaty, which continues to be the most significant international legal instrument governing post-WWII Asia. Although the Republic of Korea demonstrated a long history of control over Dokdo, Japan annexed the island on February 22, 1905. Japan places much importance on the Treaty’s silence because the Treaty otherwise required Japan to relinquish the territories it acquired before and during World War II. After the fall of the Nationalist government in China, the United States decided to rebuild Japan into a strong regional ally, and consequently negotiated a generous peace treaty with its former WWII enemy. This Article concludes that the Treaty left Dokdo, along with other important issues, open for future resolution.
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Mbengue, Makane Moïse, und Stefanie Schacherer. „The ‘Africanization’ of International Investment Law: The Pan-African Investment Code and the Reform of the International Investment Regime“. Journal of World Investment & Trade 18, Nr. 3 (26.12.2017): 414–48. http://dx.doi.org/10.1163/22119000-12340047.
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The Pan-African Investment Code (PAIC) is the first continent-wide African model investment treaty elaborated under the auspices of the African Union. The PAIC has been drafted from the perspective of developing and least-developed countries with a view to promote sustainable development. The PAIC contains a number of Africa-specific and innovative features, which presumably makes it today a unique legal instrument. Written in a time where the international investment community is still debating the future of international investment law, this article seeks to present and contextualize this first African model investment treaty. The article highlights the most innovative features of the PAIC, such as the reformulation of traditional investment treaty provisions and the introduction of direct obligations for investors.
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Limantas, Manfredas. „Mišrių susitarimų ir Europos Sąjungos kompetencijos suteikimo principo santykis“. Teisė 80 (01.01.2011): 81–94. http://dx.doi.org/10.15388/teise.2011.0.152.
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Šiame straipsnyje nagrinėjamas vienas iš pagrindinių ES išorinių santykių teisės institutų – mišrieji susitarimai. Jame analizuojamas mišrių susitarimų ir ES kompetencijos suteikimo principo bei tam tikrų ES išorinės kompetencijos kategorijų santykis. Daug dėmesios skiriama Lisabonos sutarties pakeitimų, galinčių paveikti mišrių susitarimų institutą, analizei.This Article addresses one of the main instruments of the EU external relations law – the mixed agreements. It carries out an assessment of their relation to the EU law principle of conferral of powers, as well as to the separate categories of EU external competences. Significant attention is paid to the examination of changes brought about by the Lisbon treaty which are likely to affect the instrument of mixed agreements.
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Phedinyak, H. S. „СORRESPONDENCE OF THE NAMES OF THE STRUCTURAL PARTS OF INTERNATIONAL BILATERAL AGREEMENTS WITH THE PARTICIPATION OF UKRAINE TO THEIR TEXT (ON THE EXAMPLE OF AGREEMENTS ON SOCIAL SECURITY)“. Constitutional State, Nr. 41 (17.03.2021): 115–21. http://dx.doi.org/10.18524/2411-2054.2021.41.225617.
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International treaty is mode of creating norms of international law and private international law. Treaties are legally binding agreements between two or more states. According Vienna Convention on Law of Treaties (1969, May 23), which came into force on January 27, 1980 treaty means an international agreement concluded between states in written form and governed by international law, whether embodied in a single instrument or two or more related instruments and whatever its particular designation. International treaties are acts that contain unified rules that are binding on the subjects of law of at least two states. Ukraine participates in a significant number of international agreements, both multilateral and bilateral. The rules of legislative technique are applied to the presentation of the text of international agreements. The qualitative text of an international treaty with the participation of the state proposing the text of the treaty is the "card" of this state. This article analyzes the application of some rules of legislative technique in the creation of international treaties. The texts of international bilateral agreements with Ukraine on social security are analyzed. Attention is drawn to the names of some sections, chapters, articles of such international agreements as: Agreement between Ukraine and the Republic of Poland on social security of May 18, 2012; Agreement between Ukraine and the Kingdom of Spain on social security of citizens of October 7, 1996; Agreement between Ukraine and the Portuguese Republic on social security of July 7, 2009. The text of these international bilateral agreements needs to be changed.
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Kotliński, Kamil. „Treaty on Stability, Coordination and Governance in the Economic and Monetary Union as an Instrument of Fiscal Policy Coordination in the European Union“. Oeconomia Copernicana 4, Nr. 2 (30.06.2013): 5–20. http://dx.doi.org/10.12775/oec.2013.010.
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The aim of this study is to assess the Treaty on Stability, Coordinationand Governance in the Economic and Monetary Union as an instrument fiscalpolicy coordination and identify some of the consequences that potentially carriesits use. All EU-members conduct independent fiscal policies, regardless of whetherthey are members of the euro zone or not. It is now known that one of the immediatecauses of the crisis in part the euro zone countries was permanent crossingfiscal convergence criteria as a result of an erroneous and irresponsible fiscalpolicy. Used so far forms of coordination of fiscal policies were too weak to preventthe destabilization of the Member States' public finances. The crisis has becomethe impetus for build deeper integration in the area of fiscal policy. Treaty onStability, Coordination and Management, called briefly Fiscal Compact or TSCG,is another instrument of fiscal policy coordination in the European Union. In largepart it is a repetition and a little evolution of the Stability and Growth Pact. Thisstudy indicated some disadvantages of the Fiscal Compact, what has the potentialto lead to its inefficiency. These are: reference to the structural balance, which isa relatively small transparency budgetary rule for the public opinion and becauseof the existence of several competing methods for its calculation; the Treaty providesfor the possibility of "extraordinary circumstances" and does not specify theterm balanced budget, which is a softening of fiscal discipline and opens opportunitiesfor political bargaining; financial penalties imposed on overdebt governmentswill not improve their situation. The Treaty on Stability, Management and Coordination does not constitute a breakthrough in the coordination of fiscal policiesin the European Union.
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Koroncziová, Andrea, und Matej Kacaljak. „Gaar As Tax Treaty Override – Slovak Perspective“. DANUBE: Law and Economics Review 8, Nr. 3 (26.09.2017): 139–55. http://dx.doi.org/10.1515/danb-2017-0010.
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Abstract The article summarises the views on the interrelation of GAARs and tax treaties, abstracts defining criteria for the feasibility of GAAR as an anti-abuse instrument in tax treaty situations and applies these to the situation (legislation and case law) in the Slovak Republic. The aim of the article is to provide insight on the potential interrelation of GAAR rules with existing tax treaties and formulate policy advice that should be optimal given the facts at hand. It shows that GAAR in its current form would in general have limited effectiveness in tackling tax treaty abuse situations without it resulting in treaty override. This particularly applies to the Slovak Republic and likely to other states applying a monistic approach to international treaties, where the renegotiation of the treaty seems the only viable option. However, as in Slovakia the monist approach applies only to treaties ratified after July 2001, a different approach might be taken with respect to those that are still subject to a dualist approach.
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Hosseini, Mina. „Building Global Health Solidarity in a Permacrisis: Legal Impacts of a Pandemic Treaty“. Irish Studies in International Affairs 34, Nr. 1 (2023): 65–87. http://dx.doi.org/10.1353/isia.2023.a918356.
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ABSTRACT: Covid-19 has revealed the urgent need for global solidarity in an era of interconnected crises (permacrisis). The World Health Organization (WHO) aims to improve pandemic prevention, preparedness and response through a 'convention, agreement or another international instrument under the constitution of WHO' ('pandemic treaty'). This study analyses shortcomings in global health solidarity during Covid-19, investigates legal impacts of the pandemic treaty and navigates the arguments for and against a pandemic treaty. The treaty's potential legal implications for human rights, intellectual property law, tort law, global health law, competition law and public procurement are examined, as well as some challenges to its implementation. The treaty's success depends on overcoming differences and learning from global failure in order to prepare better for the next pandemic. The pandemic treaty must ensure equity, transparency, accountability and human rights while facilitating access to vaccines and other pandemic-related products, especially for low- and middle-income countries.
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Markakis, Menelaos. „The Reform of the European Stability Mechanism: Process, Substance, and the Pandemic“. Legal Issues of Economic Integration 47, Issue 4 (01.12.2020): 350–84. http://dx.doi.org/10.54648/leie2020021.
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The European Stability Mechanism (ESM) has been instrumental in safeguarding the financial stability of the Euro area and of its Member States. This article looks at the tumultuous process of reforming the ESM. It analyses the main changes that would be brought about by the draft revised ESM Treaty, whose text was agreed upon in June 2019 and finalized in December 2020. These concern the ESM’s purposes and operations; the procedure for granting stability support to a Euro area Member State; precautionary financial assistance instruments; single-limb collective action clauses; and the common backstop to the Single Resolution Fund. The focus then shifts to the changes agreed upon in response to the COVID-19 crisis. A new credit line has been introduced, the Pandemic Crisis Support, which builds on an existing instrument. It is argued that the reforms posited in the draft revised ESM Treaty would plug important gaps in the framework of the Economic and Monetary Union. Nevertheless, some of the ESM’s underlying vulnerabilities would remain, notably as regards its governance, the status of non-Euro area Member States, and the framework for its transparency and accountability. A more comprehensive reform could have taken place, which would have improved upon the overall structure of the Euro area. European Stability Mechanism, ESM Treaty, ESM reform, Pandemic Crisis Support, European Monetary Fund, economic governance, accountability