Academic literature on the topic 'Principio unitario'

El presente estudio pretende resaltar el nexo existente entre los derechos fundamentales y el principio de igualdad, cuya evolución simultánea es además producto del intrínseco vínculo que los une desde sus orígenes. Vínculo que se ha afianzado aún más con la aparición del Estado social y con ella de los derechos sociales. Así pues, se establece que la igualdad es condición de ejercicio de los derechos fundamentales. En tal sentido, el constituyente español ha plasmado de forma unitaria las diversas vertientes del principio de igualdad: la igualdad formal en el artículo 14.o y la igualdad material en el artículo 9o.2, y además ha incluido en el artículo 14.o un apartado referido al principio de no discriminación. Este carácter unitario ha sido destacado en varias ocasiones por la doctrina del Tribunal Constitucional Español, como tendremos ocasión de ver.

El modelo clásico de centralización política busca ser superado a partir de la reforma democrática del Estado unitario descentralizado que prescribe la Constitución ecuatoriana de 2008; sin embargo, su eficacia enfrenta dificultades que se deben, entre otras razones, a la interpretación restrictiva de la facultad legislativa atribuida a los niveles de gobierno local, en materias de su competencia exclusiva. El objeto de este estudio es discutir en qué medida puede ser eficaz el principio de competencia para fortalecer el gobierno descentralizado y revisar los límites impuestos a la actividad legislativa de la Asamblea Nacional sobre materias de competencia exclusiva de los gobiernos autónomos descentralizados. La tesis propuesta consiste en afirmar la prevalencia de los actos normativos de los niveles de gobierno local que regulan el ejercicio de competencias exclusivas sobre disposiciones normativas de rango legal, en virtud del principio de competencia. Para argumentar este planteamiento, la primera parte contiene reflexiones teórico descriptivas sobre conceptos fundamentales relativos a los alcances del principio de gobierno unitario descentralizado; la segunda parte, abarca un análisis empírico de reflexión crítica respecto a sentencias de control de legalidad y constitucionalidad; y, al final, consta una breve reflexión inherente a los principios que son aplicables a la coherencia entre ordenanzas, leyes y la Constitución ecuatoriana.

El artículo trata de la interpretación que hace Marsilio de Padua de la definición aristotélica de ley. El autor analiza, primero, la definición de Aristóteles para determinar por qué Aristóteles dice que ella es coactiva. Dado que Marsilio trabaja sobre la traducción de Roberto Grosseteste, en segundo lugar el autor analiza esa traducción. Luego examina detenidamente los pasos dados por Marsilio para ofrecer su propia definición de lex coactiva. Concluye mostrando el tránsito desde la concepción aristotélica de la ley, derivada de un principio racional unitario (phrónesis y noûs), hacia la concepción marsiliana de la ley, construida a partir del principio empírico de la multiplicidad de los ciudadanos.

<p> </p><p>La tradición del Poder Judicial está anclada en una estructura organizativa estatal unitaria, que la Constitución española (CE) modifica a través de un sistema de gran complejidad jurídica que supone la plasmación de la integración de un Poder Judicial unitario en el modelo de un Estado Autonómico o de las Autonomías. La coordinación entre los Títulos VI y VIII no ha estado exenta de problemas en ningún momento. El objeto del presente trabajo constituye un breve análisis<strong> </strong>del entramado constitucional del Poder Judicial y la pertinente clarificación en torno al principio de Unidad jurisdiccional, que -contrariamente a lo que a veces venos reflejado en artículos de opinión- no guarda relación directa con el diseño del Estado de las Autonomías, siendo otra la problemática de interés que suscita el modelo territorial autonómico: la debida interpretación de las limitaciones constitucionales afectantes al concepto de <em>Administración de Justicia</em>.</p><p> </p><p>The tradition of the Judicial Power is anchored in a unitary state organizational structure, which the Spanish Constitution (CE) modifies through a system of great legal complexity that implies the embodiment of the integration of a unitary Judicial Power in the model of an Autonomous State or of the Autonomies. Coordination between Titles VI and VIII has never been without its problems. The object of this paper is a brief analysis of the constitutional framework of the Judiciary and the pertinent clarification regarding the principle of jurisdictional unity, which -contrary to what we sometimes see reflected in opinion articles- is not directly related to the design of the State of the Autonomies, being another the problem of interest that the regional territorial model raises: the proper interpretation of the constitutional limitations affecting the concept of Administration of Justice.</p>

La separación de poderes es, al mismo tiempo, un principio del derecho público y un dogma de contenido difuso. Se trata de una idea forjada para proteger de las libertades en los Estados liberales de Derecho, cuya función era la contener al poder público. En el Estado Social de Derecho, los mandatos de eficacia que lo caracterizan permiten preguntarse legítimamente si es la separación de poderes un sistema adecuado no para limitar el poder público, sino para conducirlo hacia la producción efectiva de resultados socialmente valiosos. La idealización de la separación de poderes es entonces reemplazada por el real ejercicio multiorgánico del poder público, al tiempo que el principio de separación entre las ramas del poder público (unitario), encuentra un alcance que evite la arbitrariedad, pero sin impedir la eficacia administrativa.

El sector minero se encuentra en un momento coyuntural del que depende la estabilidad de la industria. De allí que resulte imperioso el estudio del fenómeno de inseguridad jurídica, pues este es uno de los retos que debe afrontar el sector. La aplicación del principio de coordinación resulta útil para minimizar la tensión existente entre el principio de estado unitario y el de autonomía territorial; más aún cuando en Colombia existe un sistema público de actividad transversal, es decir, de actividad conjunta entre diferentes órganos estatales. La actual jurisprudencia de la Corte Constitucional abre la posibilidad de excluir la actividad minera de un municipio pues es una competencia consti- tucional que surge de una interpretación armóni- ca de las disposiciones constitucionales. Pero esto no resuelve el problema, lo que se genera es un empoderamiento irracional que no observa otros postulados de gran valor como lo es la libertad de empresa y la garantía de los derechos adquiridos por un contrato. La solución no se encuentra en prohibir, sino en concertar, en realizar un acuerdo contractual entre los sectores privados y públicos que se ven involucrados, todo sobre la base del principio de coordinación.

<p>El presente artículo se centra en los orígenes y la geometría del convento de San Carlino alle Quattro Fontane, sede en Roma de la Orden de Trinitarios Descalzos españoles y obra maestra del gran arquitecto barroco Francesco Borromini, que le ocupó casi toda su carrera hasta su muerte en 1667. A pesar de que el complejo se construyó en distintas fases funcionalmente independientes en base a los recursos económicos disponibles, el conjunto diseñado por Borromini fue afrontado desde el principio como un proyecto unitario de acuerdo con una geometría base que gobierna todo el conjunto.</p>

El propósito de este artículo se orienta al análisis del sustrato del principio de autonomía territorial contenido en la Constitución Política de 1991, el cual, responde a los postulados que sobre autonomía local se han planteado a nivel internacional y que resaltan la importancia del municipio y de las comunidades en la gestión pública. En segundo lugar, se ocupa del marco institucional que resulta del carácter unitario de nuestro Estado, en el cual prevalece la unidad nacional frente a la autonomía territorial, derivando en la configuración de importantes restricciones o limitaciones imperantes en el diseño normativo. El insumo principal que sirvió de soporte al análisis lo conforman un importante número de providencias de la Corte Constitucional que abordan el tema de los límites mínimos requeridos para el ejercicio de la autonomía y la perspectiva de diversos autores que realizan variadas lecturas sobre las dinámicas de la gestión local.

En el contexto del emergente interés por la inclusión del cuerpo en la psicoterapia, que ha traído la evidencia en torno a la relación cuerpo-mente proveniente de las neurociencias, el presente artículo buscará visualizar intervenciones que abordan el cuerpo como herramienta psicoterapéutica desde el marco de la psicoterapia corporal neoreichiana, corriente impulsada por Wilhelm Reich en la década del 30, que presenta una propuesta elocuente sustentada en la comprensión del funcionamiento unitario de cuerpo y mente. Particularmente, se presentarán tres casos clínicos abordados desde el esquema de campos motóricos desarrollado por David Boadella, modelo que describe la existencia de patrones de movimientos que se despliegan desde la vida intrauterina hasta la vida adulta, posibilitando el desarrollo o inhibición de una serie de fenómenos psíquicos. A través de la exposición de estos casos, se apreciará el principio de identidad funcional cuerpo-mente que sustenta el abordaje de la psicoterapia corporal neoreichiana.

El mercado oferta numerosos sistemas de riego con el objetivo de conseguir el establecimiento de la plantación y de evitar la reposición de plantas muertas por estrés hídrico. El presente trabajo determina la eficiencia técnica global y pura de los sistemas de riego más utilizados mediante el método no paramétrico de análisis envolvente de datos (DEA). El método DEA se aplica tanto a los sistemas individuales de riego como al principio hidráulico de entrega de agua. La variable de entrada es el coste unitario de instalación y la variable de salida la eficiencia de aplicación de agua. Los datos de entrada se obtienen por revisión bibliográfica. Los resultados indican que existen diferencias en las eficiencias técnicas de los sistemas de riego disponibles en el mercado, señalando que los sistemas de riego convencionales presentan ineficiencias técnicas y que están operando fuera de la escala del sector. La eficiencia técnica de los sistemas de riego es una información valiosa para orientar a los industriales e inventores en el diseño y fabricación de sus sistemas, y para los proyectistas, a los que proporciona un criterio para elegir la tecnología de riego más eficiente técnicamente en el establecimiento de masas arboladas y/o arbustivas.

L'arbitrage est un mode de justice privée utilisé fréquemment, en matière de commerce international, pour le règlement des conflits. Son avantage repose principalement sur la rapidité de la procédure ainsi que sur la liberté des parties de choisir leur propre arbitre. Cependant, le libre choix des arbitres doit obéir à des conditions d'indépendance et d'impartialité imposées, à l'arbitre, par l'autorité chargée de l'organisation de la procédure arbitrale. Ainsi, comprendre l'importance de l'impartialité dans l'arbitrage ne peut se faire sans apprécier les autres notions qui lui sont adjacentes.Dans le but de préserver leur réputation en matière de transparence d'une part et d'assurer le bon fonctionnement de la procédure arbitrale, d'autre part, les centres d'arbitrage ont mis en place des mesures préventives afin de répondre aux attentes des acteurs du commerce international, en matière de traitement équitable. Les caractéristiques de l'obligation d'impartialité ainsi que les moyens adoptés par les différentes institutions pour sécuriser la procédure d'arbitrage feront l'objet de ce travail. Mais, outre les interrogations sur l'efficacité de ces mécanismes, l'étude du régime de la responsabilité de l'arbitre en cas d'un défaut d'impartialité, allant jusqu'à la responsabilité pénale, soulève un intérêt essentiel qui fera, de même, l'objet de notre analyse. Cependant, la responsabilité de l'arbitre ne peut être appréciée qu'à partir des deux fonctions inhérentes à la mission de l'arbitre : la fonction juridictionnelle et la fonction contractuelle
Arbitration is a private and alternative dispute resolution method (ADR) which that has continually been gaining in terms of importance in the global business environment. The main advantage of such a mechanism is the flexibility and the privilege of the parties to choose their own arbitrator. However, the freedom of choice of arbitrators implies the adherence to a few principles, related mainly to the duties of independence and impartiality of the arbitrator, which are imposed, by the administering body in charge of overseeing the arbitral procedure. Therefore, it is important to examine the impartiality of the arbitrator in order to understand its significance.For the sake of their reputation on one hand, and to ensure that the arbitral process is properly operating on the other, the arbitral institutions put in place preventive measures to secure a fair treatment for the international trade community in accordance with their expectations. The characteristics of the duty of impartiality and the means adopted by arbitral institutions to secure the arbitral process will be the subject of this study. Furthermore, despite the questions raised related to the effectiveness of these means, the liability of arbitrators in the absence of impartiality and the criminal sanctions resulting from the arbitrator's behavior should also be analyzed. However, the liability of the arbitrator shall only be assessed while taking into account the duality of his function on both the jurisdictional and contractual levels

La territorialisation de la norme constitue un phénomène de particularisation du droit fréquemment observé dans le paysage juridique et dont les conséquences sont nombreuses pour l’État. La norme peut être territorialisée au stade de sa création selon plusieurs degrés : la norme indifférente au territoire, la norme commune adaptée et la norme inédite adaptée. La prise en compte du territoire peut également avoir lieu lors de la mise en œuvre de la norme à travers l’adoption des actes d’exécution et d’application. Que la territorialisation soit réalisée à l’un ou l’autre stade, la norme territorialisée reste contrainte par l’organisation hiérarchique de l’ordre juridique et le juge en sanctionne toute méconnaissance. Son régime ne se distingue donc pas de celui applicable aux autres règles de droit sauf à travers sa relation avec le principe d’égalité. Toute norme territorialisée doit en effet être justifiée par des critères objectifs et rationnels. Cette soumission de la norme territorialisée à l’ordre juridique permet en principe de garantir l’unité de l’État. Ce dernier, par l’intermédiaire des juges administratif et constitutionnel, reste maître du système normatif malgré sa particularisation. L’amplification du phénomène de territorialisation de la norme remet toutefois en cause ce raisonnement. Le principe de subsidiarité commande une décentralisation équilibrée du pouvoir normatif à des entités locales plus représentatives des collectivités humaines qu’elles abritent. Les statuts particuliers constituent une solution idoine. Tout en préservant l’unité de l’État, ces statuts organisent une décentralisation adaptée du pouvoir normatif à des collectivités territoriales régionales et à de nouvelles collectivités territoriales construites sur des bassin de vie, un échelon local issu de la fusion des communes et de la disparition du département. Avec cette solution, la territorialisation du droit est finalement assumée
Territorialisation of norms is a phenomenon aiming at particularize rules. It is frequently observed within the legal system. It also has multiple implications at the State level. Norms can be territorialised at different levels, at the moment of their creation, such as: the ‘‘indifferenced norm’’, implemented without adaptation according to the territory; the adapted common norm; and the new adapted norm. The implementation of territorial characteristics can also be made at the time of the execution of the norm through application and execution acts. Whether that territorialisation occurs at one stage or another, the norm remains in any case subject to the hierarchical organization of the legal order whereby the judge can sanction any infringements of the rule. The regime of the territorialised norm is therefore not differentiate from any other rule of law, subject to the respect of the principle of equality before the law. All territorialised norms must indeed be justified by objective and rational criteria.The accordance of the territorialised norm to the legal order aims at ensuring the unity of rules of law throughout the State. Despite its particularities and deviations, the normative system is controlled by Administrative and Constitutional Judges. However the amplification of the territorialisation phenomenon questions this affects. The principle of subsidiarity implies an increased decentralization effect of normative power on local entities that are more representative of local communities. As such, particular status forms a suitable solution. While preserving the unity of State, the status enables an adapted decentralization of normative power to regional authorities and to local authorities built on catchments areas, a new local level resulting from the merger of ‘‘communes’’ and the disappearance of the ‘‘departments’’

La fixation du prix de pleine concurrence par les administrations fiscales des pays en développement soulève des questions singulières. L’objectif fondamental recherché à travers la fixation des prix de transfert est l’affectation de la juste assiette de l’impôt à chaque État concerné par les transactions intragroupes, c’est-à-dire au sein des groupes multinationaux de sociétés. L’OCDE et ses pays membres estiment que le meilleur moyen pour parvenir à cet objectif est de vérifier que le prix de transfert en cause respecte le principe de pleine concurrence, lequel repose sur une comparaison entre les prix pratiqués par les sociétés appartenant à un même groupe et ceux pratiqués pour des opérations similaires, par des entreprises indépendantes. Toutefois, cet objectif n’est pas toujours atteint dans la pratique. Favorisé par l'OCDE, le principe de pleine concurrence suppose la mise en œuvre d’une analyse des faits et circonstances des transactions de chaque contribuable. L’OCDE recommande cinq méthodes pour cette analyse, jugée très subjective, donnant aux multinationales une grande liberté pour se structurer afin de minimiser les coûts fiscaux qu'elles encourent. A l’issu du projet BEPS de l'OCDE/G20, le principe de pleine concurrence continue d’être le standard international pour l'évaluation des prix de transfert. Toutefois, ce principe n’est pas suffisamment pragmatique pour les administrations fiscales que l’on peut considérer comme faibles, car il comporte de nombreuses échappatoires qui peuvent compromettre la détermination de l'assiettefiscale.Pour une imposition effective des groupes multinationaux de sociétés, notre thèse suggère deux arguments principaux. D’abord, elle propose des mesures à court terme qui reposent sur la simplification des règles actuelles afin de permettre aux administrations fiscales de collecter des recettes fiscales avec les moyens dont elles disposent. Néanmoins, ces mesures sont provisoires et transitoires étant donné qu’elles reposent sur des méthodes unilatérales jugées défaillantes. Ensuite, notre thèse soutient l’idée que la taxation unitaire avec la répartition formulaire est, à long terme, la meilleure solution, car elle est plus équitable pour toutes les parties
Our thesis addresses taxation of transfer pricing and the arm’s length principle (ALP) in developing countries. Transfer pricing rules aim to accurately reflect the economic contribution of a multinational company (MNC) in each of the various jurisdictions in which it operates. The objective of the TP rules is to ensure that the various entities of an MNC report the real corresponding taxable profits in their jurisdiction.However, this objective is not always attained in practice. Favored by the OECD, the ALP approach requires an individual analysis of the facts and the situation of each taxpayer. There are five approved methods for this analysis, therefore it is eventually highly subjective, giving MNCs much freedom to structure themselves to minimize the tax costs they incur. Following the OECD/G20 BEPS Project, ALP has continued to be the international standard for assessing TP. However, the ALP is not a practical approach for developing countries, as it has many loopholes that can jeopardize the tax base. This thesis has two main arguments. First, it proposes some short-term strategies to make the ALP framework workable for developing countries’ tax administrations, although they are only a stopgate solution since they are still based on a flawed approach. Second, this chapter supports the judgment that unitary taxation with Formulary Apportionment (FA) is the best long-term solution that is fair to all parties

The Formulary Approach to the Taxation of Transnational Corporations: A Realistic Alternative? Synopsis The central hypotheses of this thesis are: that global formulary apportionment is the most appropriate method for the taxation of transnational corporations (TNCs) in lieu of the present system commonly referred to as the separate accounting/arm's length method; and that it is essential, in order to implement the proposed global formulary model, to create an international organisation which would fulfil, in the taxation field, a role equivalent to that of the World Trade Organisation (WTO) in international trade. The world economy is fast integrating and is increasingly dominated by the activities of transnational enterprises. These activities create a dual tax problem for various revenue authorities seeking to tax gains derived thereon: Firstly, when two or more countries entertain conflicting tax claims on the same base, there arises what is commonly referred to as a double taxation problem. Secondly, an allocation problem arises when different jurisdictions seek to determine the quantum of the gains to be allocated to each jurisdiction for taxation purposes. The traditional regime for solving both the double taxation and the allocation problem is enshrined in a series of bilateral treaties signed between various nations. These are, in general, based on the Organisation for Economic Co-operation and Development (OECD) Model Treaty.1 It is submitted, in this thesis, that while highly successful in an environment characterised by the coexistence of various national taxation systems, the traditional regime lacks the essential attributes suitable to the emerging 'borderless world'. The central theme of this thesis is the allocation problem. The OECD Model attempts to deal with this issue on a bilateral basis. Currently, the allocation problem is resolved through the application of Articles 7 and 9 of the OECD Model. In both instances the solution is based on the 'separate enterprise' standard, also known as the separate entity theory. This separate accounts/arm's length system was articulated in the 1930s when international trade consisted of flows of raw materials and other natural products as well as flows of finished manufactured goods. Such trade is highly visible and may be adequately valued both at the port of departure or at the port of entry in a country. It follows that within this particular system of international trade the application of the arm's length principle was relatively easy and proved to be extremely important in resolving both the double taxation and apportionment problems. Today, however, the conditions under which international trade is conducted are substantially different from those that prevailed until the 1960s. * Firstly, apart from the significant increase in the volume of traditionally traded goods, trade in services now forms the bulk of international exchanges. In addition, the advent of the information age has dramatically increased the importance of specialised information whose value is notoriously difficult to ascertain for taxation purposes. * Secondly, the globalisation phenomenon which gathered momentum over the last two decades has enabled existing TNCs to extend their global operations and has favoured the emergence of new transnational firms. Thus, intra-firm trade conducted outside market conditions accounts for a substantial part of international trade. * Thirdly, further economic integration has been achieved following the end of the Cold War and the acceleration of the globalisation phenomenon. In this new world economic order only TNCs have the necessary resources to take advantage of emerging opportunities. The very essence of a TNC is 'its ability to achieve higher revenues (or lower costs) from its different subsidiaries as a whole compared to the results that would be achieved under separate management on an arm's length basis.'2 Yet, the prevailing system for the taxation of TNCs overlooks this critical characteristic and is therefore incapable of fully capturing, for taxation purposes, the aggregate gains of TNCs. The potential revenue loss arising from the inability of the present system to account for and to allocate synergy gains is substantial. It follows that the perennial questions of international taxation can no longer be addressed within the constraints of the separate entity theory and a narrow definition of national sovereignty. Indeed, in order to mirror the developments occurring in the economic field, taxation needs to move from a national to an international level. Moreover, a profound reform of the system is imperative in order to avoid harmful tax competition between nations and enhance compliance from TNCs. Such a new international tax system needs to satisfy the test of simplicity, equity, efficiency, and administrative ease. To achieve these objectives international cooperation is essential. The hallmark of international cooperation has been the emergence, after World War II, of a range of international organisations designed to facilitate the achievement of certain goals deemed essential by various nations. The need for an organisation to deal specifically with taxation matters is now overwhelming. Consequently, this thesis recommends the creation of an international organisation to administer the proposed system. The main objective of this international organisation would be to initiate and coordinate the multilateral application of a formulary apportionment system which, it is suggested, would deal in a more realistic way with 'the difficult problems of determining the tax base and allocating it appropriately between jurisdictions'.3 The global formulary apportionment methodology is derived from the unitary entity theory. The unitary theory considers a TNC as a single business which, for convenience, is divided into 'purely formal, separately-incorporated subsidiaries'.4 Under the unitary theory the global income of TNCs needs to be computed, then such income is apportioned between the various component parts of the enterprise by way of a formula which reflects the economic contribution of each part to the derivation of profits. The question that arises is whether the world of international taxation is ready for such a paradigm shift. It is arguable that this shift has already occurred albeit cautiously and in very subtle ways. Thus, the latest of the OECD Guidelines on the transfer pricing question provides that 'MNE [Multinational Enterprise] groups retain the freedom to apply methods not described in this Report to establish prices provided those prices satisfy the arm's length principle in accordance with these Guidelines.'5 Arguably, the globalisation process has created 'the specific situation' allowed for by the OECD. This thesis, therefore, explores the relative obsolescence of the bilateral approach to the taxation of TNCs and then suggests that a multilateral system is better adapted to the emerging globalised economy. The fundamental building blocks of the model proposed in this thesis are the following: * First, the administration and coordination of the proposed system is to be achieved by the creation of a specialised tax organisation, called Intertax, to which member countries would devolve a limited part of their fiscal sovereignty. * Second, in order to enable the centralised calculation of TNC's profits, the proposed system requires the formulation of harmonised methods for the measurement of the global profits of TNCs. Therefore, the efforts of the International Accounting Standards Committee (IASC) to produce international accounting standards and harmonised consolidation rules must be recognised and, if needs be, refined and ultimately implemented. * Third, the major function of Intertax would be to determine the commercial profits of TNCs on a standardised basis and to apportion the latter to relevant countries by way of an appropriate formula/formulas. Once this is achieved, each country would be free, starting from its share of commercial profits, to determine the taxable income in accordance with the particular tax base that it adopts and, ultimately, the tax payable within its jurisdiction. In the proposed system, therefore, a particular country would be able to independently set whatever depreciation schedules or investment tax credits it chooses, and adopt whatever tax accounting rules it deems fit relative to its policy objectives. Moreover, this thesis argues that the global formulary apportionment model it proposes is not dramatically opposed to the arm's length principle. Indeed, it suggests that the constant assumption to the contrary, even with regard to the usual formulary apportionment methodology, is extravagant because both methodologies are based on a common endeavour, that is, to give a substantially correct reflex of a TNC's true profits. It has often been objected that global formulary apportionment is arbitrary and ignores market conditions. This thesis addresses such concerns by rejecting the application of a single all-purpose formula. Rather, it recognises that TNCs operating in different industries require different treatment and, therefore, suggests the adoption of different formulas to satisfy specific industry requirements. For example, the formula applicable to a financial institution would be different to that applicable to the pharmaceutical industry. Each formula needs to be based on the fundamental necessity to capture the functions, taking into consideration assets used, and risks assumed within that industry. In addition, if the need arises, each formula should be able to be fine-tuned to fit specific situations. Moreover, it is also pertinent to note that the OECD already accepts 'the selected application of a formula developed by both tax administrations in cooperation with a specific taxpayer or MNE group...such as it might be used in a mutual agreement procedure, advance transfer pricing agreement, or other bilateral or multilateral determination.'6 The system proposed in this thesis can thus be easily reconciled with the separate accounting/arm's length which the OECD so vehemently advocates. Both models have the same preoccupations so that what is herein proposed may simply be characterised as an institutionalised version of the system advocated by the OECD. Multilateral formulary apportionment addresses both the double taxation and the allocation problems in international taxation. It resolves the apportionment question 'without depending on an extraordinary degree of goodwill or compliance from taxpayers.'7 It is therefore submitted that, if applied on a multilateral basis with a minimum of central coordination, it also seriously addresses the double taxation problem. Indeed, it is a flexible method given that different formulas may be devised to suit the needs of TNCs operating in different sectors. Consequently, formulary apportionment understood in this sense, is a realistic alternative to the limitations of the present system.

L'objet de cette thèse consiste en la définition de la bonne foi qui tant en droit allemand qu'en droit français semble correspondre à une bonne foi objective, Treu und Glauben et une subjective, guter Glaube. Il s'est agi de démontrer que les définitions doctrinales s'appuyaient sur un critère d'appréciation erronée. Il n' y aurait plus une bonne foi nécessairement objective ou purement subjective. La seconde étape de la définition a consisté à analyser toutes les manifestations légales et jurisprudentielles de la bonne foi en droit allemand et français. L'angle retenu a été celui d'une protection de la confiance dans un pouvoir puis dans un droit. Ont été analysées les prises en compte de l'apparence en matière de mandat et représentation ou en matière de propriété apparente. La dernière confrontation a concerné le droit des biens. La bonne foi dont il y est fait usage se résume par la confiance dans son propre droit de propriété ou confiance dans le droit de propriété de son auteur
The subject-matter of this doctoral thesis is the definition of the good faith which, both in German and French law, seems to cover an objective concept of good faith, Treu und Glauben, and a subjective concept, guter Glaube. The first step was to show that the definitions in legal writing were based on a wrong criterion. There would not be a necessarily objective or purely subjective concept of good faith. The second stage in defining good faith consisted in analysing all instances of good faith in German and French statutory and case law, the focus being on the protection of confidence put in representation or in a right. Thus were discussed agency by estoppel and apparent authority. The last step was to examine property law, i. E. The role of good faith in the confidence put in someone's own right or in someone else's ownership right

In the wake of the numerous institutional questions raised by the so-called Unitary Patent Package, the thesis aims to analyze the limits of the legitimate resort to differentiated integration techniques (or differentiation) within the EU legal order. In particular, the thesis focuses on the tools of enhanced cooperation, regulated by Article 20 TFEU, and international agreements concluded between Member States (the so-called inter se agreements) to exercise their shared competences. To these ends, the author defines the phenomenon of differentiated integration on the basis of Gaetano Arangio Ruiz's theory of legal pluralism and argues that it constitutes an essential feature of the European integration process. On the contrary, also in light of the enhanced role of the principle of subsidiarity in the Treaty of Lisbon, the thesis criticizes the legal doctrine maintaining the existence of the so-called principle of unity of EU law and the obligation of Member States to resort to EU legal instruments when they collectively exercise their shared competences. Finally, the thesis examines the limits imposed to differentiated integration by the structural features of EU law, as developed by the European Court of Justice throughout the process of self-constitution (in French, autoconstitution) of the European legal order. In particular, the analysis focuses on the principle of autonomy of the EU judicial system, as the necessary safeguard of the interindividual carachter of the EU legal order, and on the procedure of preliminary ruling as its keystone.
Prendendo spunto dalle questioni di natura istituzionale inerenti il legittimo esercizio delle tecniche di integrazione differenziata (o differenziazione) sollevate dal c.d. Pacchetto sul brevetto europeo con effetto unitario, la tesi affronta il tema dei limiti giuridici che l’ordinamento dell’Unione europea impone al fenomeno della differenziazione, con particolare riferimento agli istituti della cooperazione rafforzata, ex art. 20 TUE, ed allo strumento degli accordi internazionali inter se conclusi soltanto da alcuni Stati membri al fine di esercitare le competenze comunita rie non esclusive. A tal fine, l’analisi prende le mosse dalla nozione di integrazione differenziata, elaborata sulla bas e dei presupposti teorici accolti dalla dottrina pluralista, e ne evidenzia il carattere essenziale al processo di integrazione europea. Al contrario, anche alla luce del ruolo sempre più significativo riconosciuto dall’ordinamento comunitario al principio di sussidiarietà, l’analisi afferma l’insussistenza di un principio di c.d. unità dell’azione comunitaria ed esclude che possa argomentarsi la priorità giuridica degli strumenti comunitari su quelli internazionalistici nell’esercizio delle competenze non esclusive dell’UE. Infine l’elaborato si concentra sull’esame delle limitazioni imposte alla differenziazione dai principi strutturali inerenti il modo d’essere del diritto UE, così come sino ad ora effettivamente affermatosi ed autocostituitosi, concentrandosi sul ruolo necessario per la preservazione del carattere interindividuale dell’ordinamento rivestito dal principio di autonomia della tutela giurisdizionale comunitaria e, in quest’ottica, dall’istituto del rinvio pregiudiziale.

My thesis examined an alternative approach, referred to as the unitary taxation approach to the allocation of profit, which arises from the notion that as a multinational group exists as a single economic entity, it should be taxed as one taxable unit. The plausibility of a unitary taxation regime achieving international acceptance and agreement is highly contestable due to its implementation issues, and economic and political feasibility. Using a case-study approach focusing on Freeport-McMoRan and Rio Tinto's mining operations in Indonesia, this thesis compares both tax regimes against the criteria for a good tax system - equity, efficiency, neutrality and simplicity. This thesis evaluates key issues that arise when implementing a unitary taxation approach with formulary apportionment based on the context of mining multinational firms in Indonesia.

The interplay between spectrum and structure of graphs is the recurring theme of the three more or less independent chapters of this thesis. The first chapter provides a method to relate the eigensolutions of two matrices, one being the principal submatrix of the other, via an arbitrary annihilating polynomial. This is extended to lambda-matrices and to matrices the entries of which are rational functions in one variable. The extension may be interpreted as a possible generalization of other known techniques which aim at reducing the size of a matrix while preserving the spectral information. Several aspects of an application in order to reduce the computational costs of ordinary eigenvalue problems are discussed. The second chapter considers the straightforward extension of the well known concept of equitable partitions to weighted graphs, i.e. complex matrices. It provides a method to divide the eigenproblem into smaller parts corresponding to the front divisor and its complementary factor in an easy and stable way with complexity which is only quadratic in matrix size. The exploitation of several equitable partitions ordered by refinement is discussed and a suggestion is made that preserves hermiticity if present. Some generalizations of equitable partitions are considered and a basic procedure for finding an equitable partition of complex matrices is given. The third chapter deals with isospectral and unitary equivalent graphs. It introduces a construction for unitary equivalent graphs which contains the well known GM-switching as a special case. It also considers an algebra of graph matrices generated by the adjacency matrix that corresponds to the 1-dimensional Weisfeiler-Lehman stabilizer in a way that mimics the correspondence of the coherent closure and the 2-dimensional Weisfeiler-Lehman stabilizer. The algebra contains the degree matrix, the (combinatorial, signless and normalized) Laplacian and the Seidel matrix. An easy construction produces graph pairs that are simultaneously unitary equivalent w.r.t. that algebra.

The expenses incurred by the EPO in carrying out the additional tasks given to it, within the meaning of Article 143 of the EPC, by the participating Member States shall be covered by the fees generated by the European patents with unitary effect.

This chapter analyses the legal implications of the Italian political unification occurred in 1861 as it emerges from the relevant—and not yet fully analysed—practice. The main objective is to ascertain whether the process of the Italian unification was realized within the empire of international law and, in the affirmative, to what extent the juridical categories of international law were used to achieve the objective of independence and to consolidate the new unitarian State in the international community. Thus, three issues are clearly relevant in this respect: the first concerns the conduct of the Kingdom of Sardinia in its relations with the pre-unitary States in the light of the norms of international law in force at the time of the facts; the second is the emergence of the principle of nationality and its consequences on the legal conceptions of the statehood; and, finally, the legal consequences of the alleged continuity between the Kingdom of Sardinia and the new Italian State.

Most people embrace one or another distributive principle (such as a principle of equality, or desert, or views like prioritarianism, or sufficientarianism). But if the unitarian is correct and animals have the same moral status as people, then animals too should be able to make distributive claims (or have them made on their behalf). However, given the significantly lower level of well-being had by animals (for example, by mice as compared to people), applying these distributive principles without altering them to take into account differences in status leads to absurd claims about our obligations to animals (holding it morally unacceptable that mice, say, have it so much worse than people). The author examines several possible unitarian replies to this argument, but ultimately concludes that anyone sympathetic to one or more of these distributive principles has compelling reason to reject unitarianism.

States can be divided into unitary and federal forms. This chapter considers these forms, and the relationship between them. The reasons for regionalising power, primarily the constitutional recognition of national groups and the principle of subsidiarity, are examined. Whilst the UK is often presented as the paradigm of a unitary state, this presentation requires two qualifications. First, the UK consists of constituent territories, regions which have their own constitutional identities and, arguably, possess the right of exit. Second, whilst the legal form of the UK constitution may be unitary, the political balance between central government and the devolved regions may have federal aspects. Finally, the chapter identifies some of the pressures that threaten the territorial integrity of the UK.

This chapter begins with a discussion of Leibniz’s seminal Unitary Principle of Optics, Catoptrics and Dioptrics, published in 1682 in the Acta Eruditorum. In that piece, Leibniz shows how the central laws of geometrical optics—the laws of reflection and refraction—can be derived from an optimality principle according to which light takes the easiest path between its starting and ending points. After sketching the historical and technical context of Leibniz’s discoveries in optics, the chapter goes on to explore the implications of Leibniz’s discoveries for his views on teleology. It argues that Leibniz’s immanent lawful teleology presents a formidable challenge even to contemporary philosophers, many of whom are understandably reluctant to allow genuine teleological explanations at the level of fundamental physics.

A proposal for the construction of geometrically robust linear optical quantum circuits by means of nonadiabatic geometric phases is presented. Our proof-of-principle designs of holonomic single-qubit gates enable high-fidelity unitaries.

Existen cuatro principios matemáticos que rigen en los procesos naturales o físicos: Causalidad, Casualidad, Campos borrosos y Caos. La vida transcurre en un proceso y equilibrio dinámico construida sobre una meseta homeo quinética. Cuando se debilita el orden o aumenta el nivel de desorden, se produce una nueva organización clínica y fisiopatológica que constituye la enfermedad. Sistemas y subsistemas de redes funcionan como una red global unitaria, asegurando un estado de coherencia en la unidad mente cuerpo. La coherencia cuántica contiene elementos contrapuestos y complementarios. La enfermedad está dada por una acentuación de la entropía que conduce al desequilibrio mental. La física cuántica es expresada por ecuaciones no lineales, siendo las características de éstas la absorción de energía de las ondas lineales o estables. La superposición de tendencias hacia el trastorno bipolar y el trastorno esquizofrénico, conduce a la pérdida de la coherencia cuántica con cuadros clínicos nuevos en la sintomatología clínica: Los trastornos esquizoafectivos, que representan entidades clínicas con expresión de campos borrosos o limítrofes.

In order to reduce the vibration of flexible structures, this paper developed an effective procedure to determine the location of multi-piezoelectric elements in active flexible structures. The D-optimal design principle is an optimization method which chosen by the maximum determinant of Fisher Information Matrix Criteria. Study on the mode shapes and dynamic characteristics of structure, and the mode shapes of selected structural are converted into unitary mode. In order to approach higher level of vibration control, piezoelectric patches are placed on the maximum mode strain locations of the structure. The mode shapes of flexible structure are extracted and analysed using the Ansys software, and an interface is completed between the GAs and Ansys software.

Employability represents an indicator which reflects the ability of graduates of higher education to engage on labor market and involves factors from professional, technical and behavior fields. In this context, the professional competences determine a unitary and dynamic assembly of knowledge and competences that an employer is pursuing from an employee. Most of present approaches consider this concept either from an individual prospective, related to the individuals capability to get a job, or from an organizatory one, which takes into account the motivator climate through which the employers propose to entice and retain good employees. The purpose of this exploratory study is to identify the general professional skills that contribute to increasing the employability of Romanian higher education graduates from the perspective of the employers in the field of engineering. In the analysis of this study we propose a new systemic approach based on a statistic procedure for the optimization of "professional competences - employability" relationship, from employer standpoint. In this connection, a questionnaire destined to employers from technic/IT field (large companies and organizations with more than 250 employees) was drawn up, to identify the scores on different professional competences and to determine the most important of them by using the Principal Component Analysis (PCA) method. The application of this method was done after a descriptive statistical analysis of data to determine the suitability of the PCA method. The results are being shown off and compared with those from the specialized literature, and conclusions are issued from both the standpoint of professional competences - employability relationships, and for the practical software procedure utilized.