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1
Oliveira, Ludmila, and Tarcisio Magalhaes. "Transnational Tax Law-Making in Brazil." Intertax 48, Issue 8/9 (August 1, 2020): 708–18. http://dx.doi.org/10.54648/taxi2020066.
Повний текст джерелаАнотація:
This Article is the first to offer a historical study of the evolution of Brazil’s tax system since the end of the Second World War until the present day, centring on the influence of external actors and institutions. In doing so, it advances two novel contributions to the literature. First, it provides a country-specific account of transnationalization in tax law-making through time, explained in light of social, economic, and political circumstances. Second, it proposes a critical discussion on the role of foreign expertise in shaping domestic tax law and policy. What the history of Brazil’s development struggles reveals is that Global North experts had many chances to ‘fix’ the country’s problems, but they have for the most part not been successful. Regardless of the merits or demerits of their ideas, there are many Brazilian experts all around the country who are highly capable in advising, consulting, and advocating for tax reform, and they should be the ones with primary access to lawmakers. Transnationalization, tax reform, legal transplants, comparative law, external influences, foreign experts, international institutions, political legitimacy, economic development, historical analysis.
2
López Espadafor, Carlos María. "Recorrido transnacional de la soberanía tributaria = Transnational route of the tax sovereignty." CUADERNOS DE DERECHO TRANSNACIONAL 10, no. 1 (March 8, 2018): 306. http://dx.doi.org/10.20318/cdt.2018.4124.
Повний текст джерелаАнотація:
Resumen: El concepto de soberanía tributaria tiene una especial proyección en el ámbito transnacional. La evolución sufrida por la soberanía tributaria internacional, hace necesario estudiar la validez de las tradicionales normas generales del Derecho Internacional Tributario. Se debe analizar la vigencia de los principios tradicionales del Derecho Internacional Tributario, en atención a la importante evolución de éste. Se trata de una disciplina internacional en constante evolución, pero que, sin embargo, nunca ha estado bien estructurada dogmáticamente, de ahí la especial importancia del análisis de las cuestiones apuntadas.Palabras clave: Derecho Financiero y Tributario, soberanía tributaria, Derecho Internacional Tributario.Abstract: The concept of tax sovereignty has a special projection in the transnational realm. The evolution undergone by the international tax sovereignty, make it necessary to study the validity of the traditional rules of International Tax Law. It must analyse the state enforcing the traditional principles of International Tax Law, in view of the important developments. It is an international discipline in constant evolution, but which, however, it has never been dogmatically well structured, hence the special importance of the analysis of the issues mentioned.Keywords: Financial and Tax Law, tax sovereignty, International Tax Law.
3
Khavanova, Inna A. "Diagnostics of a Tax Benefit in National and International Law (Methodological Aspects)." Taxes 1 (February 18, 2021): 36–40. http://dx.doi.org/10.18572/1999-4796-2021-1-36-40.
Повний текст джерелаАнотація:
The article is devoted to the aspects of substantiation of tax benefit in transnational operations. The schemes of tax evasion including transnational ones face strong opposition in national legislation, judicial doctrine and provisions of international agreements. In author`s opinion, now the doctrine of unfounded tax benefit is at the new stage of development after the adoption of the resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation on appraisal by arbitration courts of relevance of gaining of tax benefit by tax residents, dated October 12 № 53. The author examines interaction between internal (Article 54.1 of the Tax Code of the Russian Federation) and international tax rules taking into account new approaches adopted after the OECD/G20 Base Erosion and Profit Shifting Project was realized. Special attention is paid to Multilateral convention to implement tax treaty related measures to prevent base erosion and profit shifting particularly to principle purpose test. The author notes that principle purpose test was designed on the basis of legal link between principal purposes of tax payer transaction and object and purpose of international agreement. The nature of such approach can be explained by peculiarities of international agreements for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
4
Dorigo, Stefano. "Mutual Recognition versus Transnational Administration in Tax Law: Is Fiscal Sovereignty Still Alive?" Review of European Administrative Law 13, no. 3 (October 15, 2020): 109–33. http://dx.doi.org/10.7590/187479820x16007576818861.
Повний текст джерелаАнотація:
This paper analyses the evolution of the concept of mutual recognition in tax matters. For many decades, the prevailing idea was that a state's fiscal sovereignty prevented the recognition of a foreign tax decision. Now, however, the situation is changing, especially following the economic crisis of 2008 and the proliferation of international tax avoidance phenomena fed by multinational enterprises. As a consequence of these recent developments, tax decisions have often become the result of the contribution of several national authorities (sometimes also supported by supranational bodies). Mutual recognition has thus become basically useless. One can therefore speak about a new notion of tax sovereignty, according to which the peculiarities of a single legal system are not protected either through mutual closure or mutual recognition, but via ex ante procedural cooperation.
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Tedja, Adrian Adhitana, Vincent Arta Wijaya, and Jevelyn Lidyawati. "Automatic Exchange of Information on Indonesia Jurisdiction in order to Control Business Opportunities." Notaire 2, no. 2 (August 8, 2019): 143. http://dx.doi.org/10.20473/ntr.v2i2.13174.
Повний текст джерелаАнотація:
The Automatic Exchange of Information (AEOI) is a product of common reporting standard as a result of Indonesia's ratification of the Convention on Mutual Administrative Assistance in Tax Matters. The convention purpose is to prevent transnational tax evasion and money laudry, with the existence of an automatic exchange of information system through out members of the convention can enact and enforce its laws. The main problems concerning an autamated system is the jurisdiction regarding the enacting state, as well as bank secrecy laws in ratifying countries. With banks are compromised to reveal tax payers information to the state, many tax payers will eventually lose interest in one state and start seeking tax havens, which will impact the economy and business sectors as well as trade policies between states. The purpose of this research is to find out what law governs AEOI in Indonesia and its impact on transnational jurisdiction between ratifying and non-ratifying states. This research is a juridical-emphirical research which uses statute approach, conceptual approach and comparative approach. The research compares Indonesia laws including banking law as well as statistics of Indonesian economic growth since the enactment of tax amnesty as a reaction towards AEOI.
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Spence, Ian. "Globalization of Transnational Business: the Challenge for International Tax Policy." Intertax 25, Issue 4 (April 1, 1997): 143–47. http://dx.doi.org/10.54648/taxi1997029.
Повний текст джерела
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Fu, Shaun. "Tax Challenges of a Digitalizing Europe – A Comparative Analysis of the Multilateral Two-Pillar Solution with the European Commission’s Proposals." Zeitschrift für europarechtliche Studien 25, no. 3 (2022): 651–86. http://dx.doi.org/10.5771/1435-439x-2022-3-651.
Повний текст джерелаАнотація:
The challenge of adapting the customary international corporate tax system to the digitalising economy persists as a transnational issue affecting multiple States globally. In resolving such a transnational issue in corporate taxation, it might have seemed an opportune moment for the European Union (EU) to apply its approach towards supranational governance or the Monnet method. Yet, despite the European Commission advancing three solutions, two Interim and one Comprehensive, to confront the corporate tax challenges of the digitalising economy, the Monet Method revealed its limits, with the proposals failing to attain unanimity among EU Member States. Simultaneously, such proposals have drawn severe academic and political criticism for their protectionism. Instead, with the parallel conclusion of a multilateral Two-Pillar Solution, the Commission has since withdrawn its unilateral proposals and pledged its support towards implementing the Two-Pillar Solution. The focus of this article shall thus be to ultimately draw a comparative analysis of the Two-Pillar Solution with the Commission’s proposals while exploring how the former has since made some improvements upon the latter in tackling the corporate tax challenges of the digitalising economy. Further opinions on the Two-Pillar Solution’s design flaws and appropriate alternative solutions will also be briefly provided within this article.
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Sauer, Christian, Rainer Heurung, and Ariane Bresgen. "Germanys Statutory Treatment of Special Payments in Transnational Cases." Intertax 42, Issue 10 (October 1, 2014): 644–52. http://dx.doi.org/10.54648/taxi2014057.
Повний текст джерелаАнотація:
In the field of business taxation, the German and Austrian concepts of co-entrepreneurship (Mitunternehmerschaft) take special positions. Following these concepts, partnership profits are attributed to partner shares and, accordingly, the partners are taxed independently under the transparency or pass-through principle (Transparenzprinzip) based on their respective shares and the special payments they receive from the partnership. Special payments (Sondervergütungen), for instance, interest on a loan granted to the partnership by a partner, are treated as income from commercial business according to domestic law. Therefore, section 50d, paragraph 10, of the Income Tax Act (Einkommensteuergesetz [EStG]) determines that the special payments are treated as a business profit for treaty purposes. As a result, Germany waives the right to tax the partner as a German permanent establishment (PE). In transnational arrangements, the unique German system often results in conflicts of qualification. On this account, our paper points out the consequences resulting from the treatment of special payments. Based on case studies with inbound and outbound investments, we outline the current status of the German treatment of special payments in transnational dealings and summarize future prospects.
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Swiech-Kujawska, Katarzyna. "Tax and Legal Instruments of Protection of Ambient Air as Seen in the Example of the Thermal Upgrade Relief." Journal for European Environmental & Planning Law 17, no. 4 (November 13, 2020): 426–42. http://dx.doi.org/10.1163/18760104-01704005.
Повний текст джерелаАнотація:
Abstract Ambient air is one of the most essential natural resources. Its quality directly impacts the health of living organisms. Thus it determines the scale of public spending as a consequence of atmospheric pollution. At the same time, due to the properties of this resource, the problem of its protection has a transnational, global dimension. Therefore, states should undertake and constantly intensify activities the goal of which is to meet not only ambient air quality norms, but also those norms which will allow an effective impact on the improvement of its quality. Instruments and institutions falling under various branches of the law, including the tax law, are used for this purpose. A thermal upgrade relief was introduced to the Polish tax system at the beginning of 2019. The basis and principles of its application were defined in the personal income tax act. The paper presents substantiated use of tax instruments in the protection of ambient air, the legal basis and principles of application of the discussed tax preference. The conducted analysis gave rise to the formulation of de lege lata and de lege ferenda conclusions.
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Carminati, Lara. "Between ethics and law." Society and Business Review 14, no. 1 (February 11, 2019): 2–11. http://dx.doi.org/10.1108/sbr-04-2018-0032.
Повний текст джерелаАнотація:
PurposeThe purpose of this paper is to offer a critical and broad perspective on how transnational companies (TNCs) behave in the global context, focussing its attention on the controversial issue of tax avoidance in the UK. It pursues this aim by taking into account not only economic globalisation, mobility of capital and tax havens but also ethics and corporate social responsibility.Design/methodology/approachThis paper seeks to provide an interdisciplinary viewpoint drawing not only from well-established scholarly literature but also from real cases and evidence, such as the scandals involving corporate giants, such as Starbucks, Google and Amazon in the UK.FindingsThis paper highlights the fundamental interplay and mutual aid of ethics and international laws, underlining the increasing importance of corporate social responsibility principles in today’s business practices. However, it also emphasises the need of reinforcing these principles with either regional or universalistic legal approaches to tackle TNCs’ misconduct in the international arena.Practical implicationsThis paper suggests that by establishing and enforcing international business laws, increasingly aligned with ethical principles, the gap between ethics and legislation can be consistently bridged. Hence, TNCs’ behaviour could be more efficiently controlled.Originality/valueThe paper contributes to the literature on modern economic globalisation by providing a comprehensive and integrative perspective on TNCs’ behaviour, accounting for the interplay of socio-ethical, legal and business principles.
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Melnychenko, Ruslan, Kateryna Pugachevska, and Kyrylo Kasianok. "Tax control of transfer pricing." Investment Management and Financial Innovations 14, no. 4 (December 9, 2017): 40–49. http://dx.doi.org/10.21511/imfi.14(4).2017.05.
Повний текст джерелаАнотація:
The subject of the scientific work is analysis of the essence of the “transfer pricing” concept. It has been proven that transfer pricing is an economic and legal tool used by business entities for their tax burden optimization. It has been concluded that the concept “transfer price” means the price generated by multinational corporations in the process of commercial activity between the affiliated companies located in different countries and, correspondingly, different tax jurisdictions. In essence, transfer pricing means intra-company pricing of goods transferred between the enterprise subdivisions located in different countries. Base erosion by means of transfer pricing can be performed not only based on the price manipulating by the affiliated companies, but also as a result of manipulating incomes and expenditures. The latter is accompanied by the financial resource withdrawal outside the national economy and its concentration in the low taxation jurisdictions. Transfer pricing bears serious risks both for an individual country and for the world economy. Contractual freedom of transnational corporations and industrial and financial groups cannot be unlimited regardless of the principle of freedom of contracts in the private law relations. Economic activity of such business entities must subject to a strict control on the part of the country. In the process of transfer pricing tax control, the controlling state agencies are intended to prevent the decrease of tax liabilities by shifting the income to low tax jurisdictions by taxpayers.
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A. Tsindeliani, Imeda, Karina T. Anisina, Elena V. Migacheva, Olga I. Lyutova, and Lyudmila Lesina. "Current Trends in Counteracting Thin (Insufficient) Capitalization in the Russian Legal System." Intertax 49, Issue 8/9 (August 1, 2021): 713–24. http://dx.doi.org/10.54648/taxi2021070.
Повний текст джерелаАнотація:
The purpose of this study is to theoretically substantiate the stages of development of judicial approaches to the application of thin (insufficient) capitalization rules in the tax relations of Russian taxpayers with foreign companies, including transnational corporations, operating in Russia. The development of legal regulation and the corresponding judicial approaches regarding thin (insufficient) capitalization is retrospectively considered. In particular, the possibility of applying this rule, provided double taxation avoidance, was studied as well as its correlation with the application of other anti-evasive norms of tax law in Russia. In addition, the following was performed: (1) periodization of the stages of judicial practice development on the application of thin (insufficient) capitalization rules by Russian courts; (2) formulation of new approaches contained in the Decision of the Supreme Court of the Russian Federation dated 14 September 2020 in case No. A60-29234/2019 (Mega-Invest Limited liability company (LLC)). The practical significance of this article consists of proposals for eliminating the inadequacies of judicial practice in the aspect of thin capitalization as well as a recommendation to take into account the direction of development of such judicial practice in the preparation of tax regulatory acts and to prevent illegal methods of tax minimization. Tax relations, taxpayer, judicial practice, interest rate, dividends.
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van Hoek, Aukje A. H. "Re-embedding the transnational employment relationship: A tale about the limitations of (EU) law?" Common Market Law Review 55, Issue 2 (April 1, 2018): 449–87. http://dx.doi.org/10.54648/cola2018033.
Повний текст джерелаАнотація:
This article offers an integrated approach to the problem of cross-border posting of workers. The coordination rules of private international law, social security and tax law try to bring home transnational employment relationships, and in doing so strike a balance between home State and host State jurisdiction. The multilateral coordination efforts, however, result in situations in which work performed in the host State is not (fully) governed by the rules of the host State. From the unilateral perspective of the host State this outcome has a disembedding effect on the national system of labour law and industrial relations. Member States have reacted to this by different re-embedding responses, which do not always sit well with the EU provisions on free movement of services. The article discusses the several stages discernable in the interaction between national law and EU law leading up to the present proposals on revision of the Posting of Workers Directive.
14
Martini, Ruben. "Conference Report: ‘Double Taxation and Federal Systems’." Intertax 39, Issue 3 (March 1, 2011): 146–48. http://dx.doi.org/10.54648/taxi2011015.
Повний текст джерелаАнотація:
The conference of the 'Arbeitskreis Steuergeschichte' analysed the interaction between double taxation and federal structures from both the historical and legal perspectives. Having been a characteristic of tax law since the nineteenth century, the increasing cooperation between states inevitably raised the question of the evolutionary development of these transnational mechanisms. The conference's presentations tackled this comprehensive subject by examining the different stages of development the avoidance of double taxation passed through within federal structures. Based on these historical parallels on the inter-local level, the understanding of today's provisions to avoid international double taxation could be refined.
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Glinski, Carola, and Peter Rott. "The Role and Liability of Certification Organisations in Transnational Value Chains." Deakin Law Review 23 (November 27, 2018): 83–118. http://dx.doi.org/10.21153/dlr2018vol23no0art807.
Повний текст джерелаАнотація:
Certification organisations have become important players in the monitoring of compliance with social and environmental standards. This is particularly the case in relation to corporate operators producing in or sourcing from developing countries. At the same time, some of the worst industrial disasters in recent years, such as the Ali Enterprises factory fire in Pakistan or the collapse of the Rana Plaza building in Bangladesh, occurred after the relevant operators had been certified for their compliance with standards. This raised doubts about the care that the relevant certification organisation had exercised. This article explores potential grounds on which corporate social responsibility (CSR) certification organisations may incur liability towards third parties, in particular employees of subsidiaries or suppliers. To this end, it discusses the functions of certification generally before it analyses the potential liability of certification bodies under German and English law. It considers various circumstances under which certification takes place, including certification that is required by law, certification that is required to obtain certain benefits, such as tax reductions, certification within private CSR schemes and the entirely voluntary use of CSR certification as an instrument of supply chain control.
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Goebel, Roger J. "Legal Practice Rights of Domestic and Foreign Lawyers in the United States©." International and Comparative Law Quarterly 49, no. 2 (April 2000): 413–44. http://dx.doi.org/10.1017/s0020589300064216.
Повний текст джерелаАнотація:
In the post-World War II international economy, with its enormous growth in transnational trade and investment, multinational legal practice has become a functional reality.1 Within the last two decades, the volume of trans-border legal practice has grown enormously in fields such as trade law, international banking and finance, international arbitration and litigation, international contractual and joint venture arrangements, transborder acquisitions and mergers, international antitrust, international tax planning, and foreign investment counselling. Domestic law firms within the leading commercial nations have not only grown substantially in size, often by merger, they have also increasingly created networks of foreign branch offices, or entered into international association or joint venture relationships with firms in other countries.2
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Titarchuk, Mykhailo I. "Institutional Principles of the Government Tax Policy." Business Inform 11, no. 538 (2022): 210–15. http://dx.doi.org/10.32983/2222-4459-2022-11-210-215.
Повний текст джерелаАнотація:
The purpose of the article is to disclose and deepen the institutional foundations of the government tax policy, taking into account the challenges of the special period. The article defines the basic principles and criteria for the formation of government tax policy. The expediency of taking into account retrospective foreign experience in the development and implementation of domestic tax policy is substantiated. The main tax trends in foreign countries are identified – the development of tax administration in the context of digitalization of the economy; development of a system of tax monitoring and control over the income of non-residents and transnational corporations; implementation of measures to counter the erosion of the tax base; expanding the rules for disclosing information about taxpayers; institutional improvement of tax mechanisms; strengthening the effectiveness of measures to combat tax offenses. The possibilities of using tax incentives for research and innovation activities of enterprises are considered. Compliance with the principle of taxation stability is a compromise option for the implementation of tax policy under martial law. It is substantiated that the priority of domestic tax policy in the post-war period should be to stimulate employment, especially for young people. Creating new jobs and supporting employment is fully in line with the goals of sustainable development – overcoming the poverty and alleviating inequality. It is important to deshadow the incomes of the population, to form the basic conditions for the lack of motivation to evade personal income tax and a single social contribution. The possibilities of increasing the financial capacity of territorial communities, increasing the fiscal efficiency of local taxes and fees are considered. In particular, several steps are proposed to strengthen the fiscal capacity of property taxes. The expediency of developing a tax risk management system is determined, which will provide an opportunity to optimize the transaction costs of tax policy and ensure the appropriate fiscal effectiveness of the tax system.
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Dias Soares, Claudia. "The Territorial Scope of VAT Grouping Schemes in the Financial Sector." Intertax 42, Issue 8/9 (August 1, 2014): 538–50. http://dx.doi.org/10.54648/taxi2014049.
Повний текст джерелаАнотація:
There is an increasing interest on the part of the Member States in using the option of Value Added Tax (VAT) grouping provided in Article 11 of the VAT Directive, whose main effect is to allow related legal entities to make inter-company supplies of goods and services without charging VAT. The exact terms and effects of VAT grouping vary widely among Member States threatening the internal market. Cross-border national schemes involve control issues as well as revenue sharing problems and opportunities for harmful tax competition and legal disputes. Therefore, they are opposed by the European Commission. However, based on the lack of guidance in EU law on how to apply Article 11 and apparent lack of consensus between the main institutional stakeholders, namely the Member States and the EU institutions, several national tax designs do not limit their effects to the national territory. Such design is particularly useful for sectors where transnational entities perform VAT exempt activities, such as financial institutions, who can gain from using such schemes to avoid embedded non-recoverable VAT. This article briefly describes the current legal and jurisprudential status quo on the territorial scope of VAT grouping and discusses the main arguments in favour of national VAT groups as well as the ones underpinning VAT groups with cross-border effects. The main conclusion following from this analysis is that an economically acceptable and practical solution to address issues raised by charging VAT on intra-group supplies in exempt or partially exempt sectors is still necessary, since the 'dissolution effect' proposed by the Commission has some theoretical flaws and cost sharing groups, though helpful, face their own limitations. Moreover, cross-border VAT grouping will not be an attractive option in the EU until conflicts of jurisdiction and revenue sharing issues are addressed by the EU institutions and the Member States.
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Kraft. "Changing Tides: Tax Haven Reform and the Changing Views on Transnational Capital Flow Regulation and the Role of States in a Globalized World." Indiana Journal of Global Legal Studies 21, no. 2 (2014): 599. http://dx.doi.org/10.2979/indjglolegstu.21.2.599.
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Friegel, Sebastian, Natalia Georgievna Ivanova, Anastasia Aleksandrovna Orlova, Rimma Alekseevna Petuhova, and Stephan Meyering. "Transfer Pricing in Russia and Germany: Similarities and Differences." Intertax 45, Issue 2 (February 1, 2017): 182–90. http://dx.doi.org/10.54648/taxi2017015.
Повний текст джерелаАнотація:
Transnational related companies are allowed to settle border-crossing internal obligations by use of transfer prices. For related companies, it is assumed that internal business relationships are not determined predominantly by the competing interests normally prevailing between unrelated third parties. Since transfer prices affect the tax burden in individual countries, the problem arises of the appropriateness of transfer prices between cross-border related companies. This study primarily aims to provide an overview of transfer prices in the international context. It focuses in particular on their configuration respectively in Germany and in the Russian Federation. To sum up, it can be stated that the transfer pricing rules in Germany and the Russian Federation are based on the OECD’s recommended transfer pricing rules. However, when it comes to their specific elaboration, both countries partially diverge from them. In both countries, the arm’s length principle is established as the key standard for evaluating the appropriateness of transfer prices both in the international and national context.
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Syukur, Muhammad. "Insentif Pajak terhadap Sumbangan Covid-19 dari Perspektif Relasi Hukum Pajak Indonesia dengan Hak Asasi Manusia." Jurnal Suara Hukum 2, no. 2 (September 4, 2020): 184. http://dx.doi.org/10.26740/jsh.v2n2.p184-214.
Повний текст джерелаАнотація:
The Covid-19 pandemic is a transnational threat that requires a global response, but the outbreak has laid bare divergent national approaches to exposed broader structural weaknesses in the governance system. The challenges of governance of the state amidst the Covid-19 pandemic is not only on the public health approach but also must face the risk of economic recession. In the present report, the government of the Republic of Indonesia has taken anticipation steps to prevent and overcome Covid-19 through legislation which is then implemented to the public. The focus of this paper is to review how the Republic of Indonesia maintains national economic resilience using the Indonesian tax law approach. Income tax is part of tax classification in Indonesia has rights and obligations attached to the state as well as taxpayers. With using the doctrinal legal research method, this papers analyze the perspective of the Republic of Indonesia's tax laws on opportunities for corporate taxpayers to get incentives in their income tax because they have contributed to the need to overcome the pandemic Covid-19 and explained the relationship between human rights and taxes on the case. As the papers make clear, the tax revenue paradigm is considered important because it impacts on economic security and national development. The government must be careful in carrying out taxation policies by considering the economic conditions of democracy, globalization, and the synergy of the center and the regions as long as the Covid-19 pandemic continues. Human rights and taxes are related to the realization of the right to the social-economic and social justice in society because Indonesia taxes has rights and obligations attached to the state as well as taxpayers.
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Pedroza-Tobias, Andrea, Eric Crosbie, Melissa Mialon, Angela Carriedo, and Laura A. Schmidt. "Food and beverage industry interference in science and policy: efforts to block soda tax implementation in Mexico and prevent international diffusion." BMJ Global Health 6, no. 8 (August 2021): e005662. http://dx.doi.org/10.1136/bmjgh-2021-005662.
Повний текст джерелаАнотація:
Mexico is the largest soft drink market in the world, with high rates of obesity and type 2 diabetes. Due to strains on the nation’s productivity and healthcare spending, Mexican lawmakers implemented one of the world’s first public health taxes on sugar-sweetened beverages (SSBs) in 2014. Because Mexico’s tax was designed to reduce SSB consumption, it faced strong opposition from transnational food and beverage corporations. We analysed previously secret internal industry documents from major corporations in the University of California San Francisco’s Food Industry Documents Archive that shed light on the industry response to the Mexican soda tax. We also reviewed all available studies of the Mexican soda tax’s effectiveness, contrasting the results of industry-funded and non-industry-funded studies. We found that food and beverage industry trade organisations and front groups paid scientists to produce research suggesting that the tax failed to achieve health benefits while harming the economy. These results were disseminated before non-industry-funded studies could be finalized in peer review. Mexico still provided a real-world context for the first independent peer-reviewed studies documenting the effectiveness of soda taxation—studies that were ultimately promoted by the global health community. We conclude that the case of the Mexican soda tax shows that industry resistance can persist well after new policies have become law as vested interests seek to roll back legislation, and to stall or prevent policy diffusion. It also underscores the decisive role that conflict-of-interest-free, peer-reviewed research can play in implementing health policy innovations.
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Gorbenko, Ganna. "INTERNATIONAL STANDARDS ON COMBATING MONEY LAUNDERING AND CORRUPTION CRIMES: SOME ASPECTS OF INVESTIGATIONS." PUBLIC ADMINISTRATION AND LAW REVIEW, no. 3 (October 1, 2020): 74–84. http://dx.doi.org/10.36690/2674-5216-2020-3-74.
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The article analyzes international standards on combating money laundering and corruption crimes. The evolution of The FATF Standards, which have been revised to strengthen global safeguards and further protect the integrity of the financial system by providing governments with stronger tools to take action against financial crime, has been investigated. At the same time, these new standards address new priority areas such as corruption and tax crimes. The aim of the article is to compare international legal acts that regulate the field of anti-money laundering and anti-corruption. The research methodology: the functional and analytical methods of comparative legal research were used as the most appropriate. In comparison with AML/CFT law, the international legal requirements regarding anti-corruption compliance are very general. Many countries do not have laws and regulations on anti-corruption compliance. Companies develop their compliance programmes based on international law, foreign law that has transnational application. Certain provisions of the above-mentioned international legal acts, in addition to their scope, regulate the investigation of crimes related to money laundering, terrorist financing and corruption crimes. The main results: the implementation of international standards in national law in some way unifies the approaches to the investigation of complex crimes, which are often combined in a scheme, and allows the introduction of effective methods of investigating such crimes.
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Zhou, Qiang. "A Study on Human Transiting Based on Big Data and Web Semantics." International Journal on Semantic Web and Information Systems 18, no. 1 (January 1, 2022): 1–18. http://dx.doi.org/10.4018/ijswis.310055.
Повний текст джерелаАнотація:
In the progress of globalization, the transnational human traffic is spreading globally. It damages national economy and social order as well as infringes on the basic human rights of the victims, which has aroused general concern all over the world, becoming global issues. One of the important features in human being traffic is the factor of globalization. A destination-source model works as a deterrent which is applied in the identification of smuggling and trafficking of illegal immigrants. The related results show that the employer penalty and market wage will influence the amount of smuggling and trafficking immigrants. Tax offered by legal unskilled workers at destination countries provides financial support for the inland monitoring of illegal immigrants. The improved SVM (supported vector machine) is proposed to study online textual data used for advertisement classification, with the purpose of discerning underlying human trafficking patterns on the network and recognizing suspicious advertisements, a concern of law-enforcement agencies.
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Batricevic, Ana. "Environmental criminal offences - victimless crimes?" Temida 16, no. 1 (2013): 113–32. http://dx.doi.org/10.2298/tem1301113b.
Повний текст джерелаАнотація:
Ecological criminal offences, the most serious forms of harming and threatening of environment or its integral parts, represents a global phenomenon of great social hazard. They are often connected with organized transnational criminality, criminal offences against life and bodily integrity, corruption, tax evasion and discrimination. Disputable nature of the subject these incriminations protect imposes a question: ?Who are the victims of ecological criminal offences - individuals, social groups, entire society or environment as value per se?? Perceiving ecological criminal offences as victimless crimes diminishes their importance and the circle of subjects interested to unveil, prove, prevent, suppress and impose punishments for these offences. Therefore, the author discusses the sustainability of the traditional, anthropocentrically defined term of victim in the context of biocentrism and its growing influence on criminal law, criminology and victimology. Attempting to determine whether ecological criminal offences represent victimless crimes, the author analyzes their term, characteristics and significance. Starting from the traditional definition of victim, she analyzes the term of ?victimless crimes? and its (un)sustainability in the context of environmental crime, focusing on its most frequent victims and the necessity of their protection.
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Chirieac, Roxana Maria. "Considerations on the European Companies and holdings." Proceedings of the International Conference on Business Excellence 14, no. 1 (July 1, 2020): 1167–77. http://dx.doi.org/10.2478/picbe-2020-0109.
Повний текст джерелаАнотація:
AbstractIn a political and economical climate that one might qualify as troubled, and on the background of the United Kingdom leaving the European Union, and therefore no longer offering the city of London as a light tax haven for the companies that don’t undergo transactions of economical substance on its territory, one might question the survival of transnational companies across the European Union. In this context, we thought of analysing the European companies, their history and their present day formation as well as their administration. The idea that one might carry out their activity throughout the European Union, using a simpler and lighter form of company, the idea that the administration of such company is easier and one doesn’t have to comply to the national legislation of each member state is indeed appealing. But what of the success of this regulation? Is the procedure indeed as simple as it was thought out to be, and if so, are the natural and moral persons using it to its full capacity? Also, on the other hand, what of the holding institution, generated by the common law system, a lot longer ago, which allows one to administer various companies in various states through a company that is located anywhere in the world. How are holdings incorporated, how are they administered and is this institution still in use in the European Union, considering the fact that one might set up a European company as a holding?
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Rossini Favretti, Rema, F. Tamburini, and E. Martelli. "Words from Bononia Legal Corpus." Text Corpora and Multilingual Lexicography 6, no. 3 (December 17, 2001): 13–34. http://dx.doi.org/10.1075/ijcl.6.si.03ros.
Повний текст джерелаАнотація:
The analysis of special multilingual corpora is still in its infancy, but it may serve a particularly important role for the directions it offers both in cross-linguistic investigation and in the selection of the most typical features of text types and genres. To exemplify the information which can be obtained from corpus evidence, the paper reports on an on-going corpus-driven research project, named Bononia Legal Corpus (BOLC). The main aim of BOLC is to build multilingual machine readable law corpora. Data are at present limited to English and Italian, but an extension is envisaged to include other languages. Before the first sample, a preliminary pilot corpus was constructed to consider European legislation and create a conceptual framework to be used as a first-level experience. In the paper, sections 2 and 3 describe the corpus design and formatting as well as the corpus access tools. Sections 4 and 5 discuss two case studies and analyse two semantic areas which can be seen as two ends of the same variational continuum. At one end, we consider the words contratto and contract, which through the extension of international transactions and circulation may be supposed to have acquired transnational traits. At the other, we focus on a semantic area which may be expected to present translation problems for the differences existing in the two socio-institutional systems. Reference is made to the English words tax and duty and to the Italian words tassa and imposta.
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Fuentes, Alberto. "Learning Targets: Policy Paradigms and State Responses to the Anticorruption Transnational Advocacy Network Campaign in Guatemala." Latin American Politics and Society 64, no. 1 (February 2022): 93–116. http://dx.doi.org/10.1017/lap.2021.55.
Повний текст джерелаАнотація:
ABSTRACTScholarship on Transnational Advocacy Networks (TANs) increasingly recognizes that even weak states targeted by TANs may respond, and subvert, transnational norm socialization campaigns. It examines both the conditions conducive to such responses and the range of policy instruments available to these states. Yet this emerging work lacks a robust, contextualized account for how states devise the strategy and the content of their responses. This article builds on the policy-learning literature to elucidate the process through which states construct their antiTAN approaches. It suggests that states’ policy paradigms in the field of domestic security largely shape those responses, with different paradigms offering distinct priorities and instruments. The comparison of the divergent impact of the Guatemalan state’s contrasting responses to two similar legal-political challenges, undertaken in the context of the same anticorruption TAN campaign, illustrates the argument.
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Rosenberg, Jonathan. "Transnational Advocacy and the Politics of Sustainable Development in a Small Island Developing State: An Uncertain Future for the Grenada Dove." Journal of Environment & Development 27, no. 2 (February 8, 2018): 236–61. http://dx.doi.org/10.1177/1070496518756163.
Повний текст джерелаАнотація:
This article presents a qualitative case study of a transnational activist network (TAN) to protect the endangered Grenada Dove that achieved measurable success in the 1990s and then reformed in the 2000s when a planned resort complex and new law allowing the privatization of public lands renewed threats to the dove habitat. Unlike many of the success stories of TAN influence, this case questions the long-term efficacy of TANs engaged in political contestation over biodiversity conservation in small, economically dependent democracies. Findings suggest that when TANs participate directly in political contestation over national development policy, they do amplify the voices of local activists but lose influence and cohesion when engaged in domestic-level political contestation against alliances of elected officials and transnational corporations, especially when powerful and popular politicians, responding to exogenous economic shocks, link their “sustainable” development priorities to foreign direct investment and competitiveness in global markets.
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Goldmann, Matthias, and Silvia Steininger. "A Discourse Theoretical Approach to Sovereign Debt Restructuring: Towards a Democratic Financial Order." German Law Journal 17, no. 5 (October 1, 2016): 709–46. http://dx.doi.org/10.1017/s207183220002143x.
Повний текст джерелаАнотація:
This Article studies the role of law for aligning democracy with a market-based financial order. Jürgen Habermas's discourse theoretical understanding of the role of law in the welfare state establishes a structure for exploring this issue. According to this approach, law needs to be enforceable, law-making and law-application need to be institutionally separated, and public law needs to be distinguishable from private law. The contemporary practice of sovereign debt restructuring reveals some empirical and normative challenges to this understanding of the law. Based on these findings, this Article proposes several conceptual and institutional improvements that might lead to a more stable relationship between democracy and financial order. In particular, we argue that sovereign debt restructuring should tap the legitimating potential of existing transnational discourses that are characterized by cross-border cleavages in public discourse.
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Aulia, Jessica, Nurul Isnaini, and R. Maisa Yudono. "Kegagalan Strategi Transnational Advocacy Network dalam Menentang Pengesahan Qanun Jinayat di Aceh." Jurnal Hubungan Internasional 12, no. 1 (August 2, 2019): 97. http://dx.doi.org/10.20473/jhi.v12i1.8978.
Повний текст джерелаАнотація:
This research paper frames the failure of contention against Islamic CriminalLaw (Qanun Jinayat) in Aceh as a strategic problem. In this research,the authors combine literature research and field observation in BandaAceh. Amidst the debate between the universalist and particularist pointof view regarding human right issues, local NGOs fighting against QanunJinayat have linked themselves with INGOs in a network of activists whichKeck and Sikkink (1998) refers to as Transnational Advocacy Network(TAN). It has undertaken multiple approaches aligned to the four typesof strategies as underlined by Keck and Sikkink (1998). However, suchstrategies are ineffective due to multiple features of the advocacy such ascomplexity of Indonesian law, difference in final objective of the elementsof TAN, and lack of strong representative figure as the front of the advocacy.In all, it can be concluded that although the pattern of transnationaladvocacy has emerged in Aceh, presence of such transnational networkhas not successfully advocated against the legalization of Qanun Jinayat.
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Prince, Peter. "Bhopal, Bougainville and OK Tedi: Why Australia's forum non conveniens approach is better." International and Comparative Law Quarterly 47, no. 3 (July 1998): 573–98. http://dx.doi.org/10.1017/s0020589300062187.
Повний текст джерелаАнотація:
Despite its Latin tag, forum non conveniens is far from a dry, legalistic issue. Indeed, it is fair to say that a highly emotional debate has raged on this topic in recent years, with accusations of “parochialism”, “naked and open chauvinism” and even outright racism on one side, and “chaotic transnational jurisprudence” and lack of clear guidance on the other.
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McAteer, Emily, and Simone Pulver. "The Corporate Boomerang: Shareholder Transnational Advocacy Networks Targeting Oil Companies in the Ecuadorian Amazon." Global Environmental Politics 9, no. 1 (February 2009): 1–30. http://dx.doi.org/10.1162/glep.2009.9.1.1.
Повний текст джерелаАнотація:
Transnational advocacy networks (TANs) targeting corporations differ from those targeting states in the strategies they employ, determinants of network effectiveness, and assessments of goal achievement. This article develops a corporate boomerang model to analyze the dynamics of corporate-focused TANs. The model is used to assess two case studies of corporate-focused TANs—targeting the US-based oil corporations Chevron and Burlington Resources—active in Ecuador's Amazon region. In both TANs, corporate shareholder activists played a central role in the networks. The comparison demonstrates that the success of the Burlington TAN relative to the Chevron TAN can be explained by differences in the cohesiveness of the two networks and in the vulnerability of the two targets.
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Vizzoto, Andrieli Diniz, Jorge Renato de Souza Verschoore, and Iuri Gavronski. "Exploring Transnational Advocacy Networks for Environmental Sustainability." International Journal of Sustainable Development and Planning 16, no. 2 (April 23, 2021): 299–307. http://dx.doi.org/10.18280/ijsdp.160209.
Повний текст джерелаАнотація:
This study aims to explore papers and assess how they have been addressing TAN features to understand better and explore a structure for the effectiveness of transnational advocacy networks (TANs) for environmental sustainability. Based on data collected, papers on the thematic of transnational advocacy networks for the environment were selected and explored to understand better what features are shown and under what light. Transnational advocacy networks for environmental issues are common in the literature, as the topic draws the attention of nongovernmental organizations. Many of the papers explore at least one of three pillars among the results, and frequently more than one is brought up into theoretical and empirical discussion. These results highlight specific features among each of the characteristics, building a framework so that TANs may have a path to structure their activities to achieve their goals more effectively. Further studies may advance this knowledge in practice. This study seeks to contribute to the existing literature from a theoretical perspective, integrating and exploring the dimensions of transnational advocacy networks and considering a possible structure to improve their results.
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MOSCHEN, Valesca Raizer Borges, and Luiza Nogueira BARBOSA. "HACIA EL ACCESO TRANSNACIONAL A LA JUSTICIA: UN ANÁLISIS DE LA CONSONANCIA ENTRE LOS PRINCIPIOS TRANSJUS Y EL CÓDIGO DE PROCESO CIVIL BRASILEÑO CPC/2015." Revista Juridica 2, no. 55 (April 11, 2019): 77. http://dx.doi.org/10.21902/revistajur.2316-753x.v2i55.3385.
Повний текст джерелаАнотація:
RESUMENLa fluidez de las fronteras ocasionada por la movilidad de los factores productivos promueve, cada vez más, la transnacionalización de los conflictos. La estructura hermética del derecho procesal civil es puesta en jaque frente a la necesidad de acceso global a la justicia. La armonización del derecho internacional privado, en materia del derecho procesal civil, se vuelve fundamental para la eficacia transfronteriza de derechos. Como instrumento de tal armonización, los principios ASADIP sobre el Acceso Transaccional a la Justicia (TRANSJUS) se insertan en la búsqueda por la promoción de la justicia transnacional efectiva. El actual paper objetiva investigar en qué medida el recién sistema procesal brasileño se compatibiliza con el modelo ASADIP de framework rules. PALABRAS CLAVE: Principios Asadip sobre el acceso trasnacional a la justicia; TRANSJUS; Proceso Civil Internacional; Derecho internacional Privado. ABSTRACTThe fluidity of borders caused by the mobility of productive factors promotes the transnationalization of conflicts. The hermetic structure of civil procedural law is questioned by the need for global access to justice. The harmonization of private international law, in terms of civil procedural law, becomes fundamental for the crossborder effectiveness of rights. As an instrument of such harmonization, the ASADIP principles on Transactional Access to Justice (TRANSJUS) are inserted in the search for the promotion of effective transnational justice. The current paper aims to investigate to what extent the new Brazilian procedural system is compatible with the ASADIP model of framework rules. KEYWORDS: Asadip principles on transnational access to justice; TRANSJUS; International Civil Procedure; Private International Law. RESUMO A fluidez das fronteiras gerada pela mobilidade dos fatores produtivos promove, cada vez mais, a transnacionalização dos conflitos. A estrutura hermética do direito processual é então posta em xeque frente à necessidade de acesso global da justiça. A harmonização do direito internacional privado, em matéria de direito processual civil é fundamental para a eficácia transfronteiriça de direitos. Como instrumento de tal harmonização, os princípios ASADIP sobre o Acesso Transnacional à Justiça (TRANSJUS) encontram-se no caminho de promoção de uma justiça transnacional efetiva. O presente artigo tem como objetivo investigar em que medida o recente sistema processual brasileiro compatibiliza-se com o modelo de framework rules da ASADIP.PALAVRAS-CHAVE: Princípios ASADIP sobre o Acesso Transnacional à Justiça; TRANSJUS; Processo Civil Internacional; Direito Internacional Privado; Direitos processuais fundamentais.
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Mikhaylenko, E. "From Advocacy to Diplomacy: the Case of the International Campaign to Abolish Nuclear Weapons." International Trends / Mezhdunarodnye protsessy 20, no. 1 (2022): 55–79. http://dx.doi.org/10.17994/it.2022.20.1.68.5.
Повний текст джерелаАнотація:
The International Campaign to Abolish Nuclear Weapons (ICAN) has become known for its active engagement in the drafting and promotion of the Treaty on the Prohibition of Nuclear Weapons (TPNW). The success of the campaign is related to the fact that not only other anti-nuclear non-governmental organizations (NGOs), but also a number of state figures and diplomats have joined the campaign. ICAN is a "transnational advocacy network" (TAN) that has managed to engage a significant pool of state and non-state stakeholders (actors). This paper aims to explore the ICAN phenomenon and identify the features of this transnational advocacy network. The study is based on documents and materials drawn from the official ICAN website, working papers from the NPT Review Conferences, as well as interviews with representatives of anti-nuclear NGOs. The novelty of the study consists in the fact that a new interpretation of the concept of "transnational advocacy network" was introduced into Russian academic discourse and the main instruments and principles of TAN were identified on the basis of the ICAN example. The research of ICAN was carried out according to three bullet-points: (1) analysis of NGO activities in the NPT negotiation process; (2) identification of the features of ICAN as a TAN, the main trends and methods of work; (3) problems and limitations of ICAN. A hallmark of today's TANs is that they combine advocacy and examination, allowing such coalitions to work successfully with international organizations and states. ICAN is an interesting case study because there has been a convergence of interests between a number of states and anti-nuclear NGOs. However, the question still remains how long will it be able to keep functioning in the TAN format and continue to frame the agenda of the NPT Conferences? The drive to ban nuclear weapons, and then to lobby for the signing and ratification of the NPT, demonstrated that ICAN had moved from public activity to direct diplomacy. Nevertheless, there is reason to assume that ICAN and its coordinating role in the NPT negotiation process may become less important as the focus and interests of states shift back to public outreach activities.
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Gómez Abelleira, Francisco Javier. "Desplazamiento transnacional laboral genuino y ley aplicable al contrato de trabajo = Genuine posting and the law applicable to the employment contract." CUADERNOS DE DERECHO TRANSNACIONAL 10, no. 1 (March 8, 2018): 213. http://dx.doi.org/10.20318/cdt.2018.4113.
Повний текст джерелаАнотація:
Resumen: La aplicación correcta de la Directiva 96/71 exige identificar el desplazamiento temporal genuino. A tal efecto, los criterios de la Directiva 2014/67 se muestran insuficientes. El artículo construye el concepto de desplazamiento genuino profundizando en los elementos definitorios del desplazamiento temporal: temporalidad, mantenimiento de la relación laboral con el empleador del Estado de establecimiento y vínculo con la prestación transnacional de servicios. La implicación práctica más importante es que las autoridades del Estado de desplazamiento pueden decidir la aplicación íntegra de su ley laboral cuando encuentran que el desplazamiento no es genuinos.Palabras clave: desplazamiento transnacional de trabajadores; ley aplicable al contrato de trabajo; libre prestación de servicios; derecho de la Unión Europea.Abstract: The right application of Directive 96/71 requires the identification of genuine posting. To this aim the criteria laid down by Directive 2014/67 are insufficient. The article frames the concept of genuine posting building upon the defining characteristics of posting: temporality, the maintenance of the employment relationship with the home country employer, and the link with the transnational provision of services. The main practical implication is that the authorities of the host country can impose the full application of its employment law when they find that the posting is not genuine.Keywords: posting of workers; law applicable to the individual employment contract; freedom to provide services; law of the European Union.
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Nurlan Hajizada, Nurlan Hajizada. "OPTIMAL IN THE NATIONAL ENERGY SECTOR DIRECTIONS OF FORMATION OF INFRASTRUCTURE COMPLEX." PAHTEI-Procedings of Azerbaijan High Technical Educational Institutions 13, no. 02 (March 1, 2022): 80–99. http://dx.doi.org/10.36962/pahtei13022022-80.
Повний текст джерелаАнотація:
The article deals with the relevance of more effective structural transformation through the introduction of new innovations using advanced world experience in the infrastructure complex of the energy sector of the Republic of Azerbaijan. In this regard, the study also reflects the analysis and research on the directions of formation of optimal infrastructure complex in the energy sector. For this purpose, new development targets have been identified in the first chain of the national energy sector infrastructure complex against the background of progressive world experience analysis. For this purpose, the experience of leading world countries in oil and gas industry, including the United States of America, people's Republic of China, Russian Federation, Great Britain, Japan, South African Republic, Norway and others has been studied. The learning spectrum also covered the experience of well-known transnational corporations, including “Statoil”, “Schlumberger”, “Rosneft”, “Gazprom”, “Lukoil” and others. The existing positive trends in this sphere were based on systematized for application in the first chain of infrastructure complex of the national energy sector. Based on this, based on the analysis, the following were identified as the directions of formation of optimal infrastructure complex in the first chain of the national energy sector: • creation of a broad spectrum of continuously renewing energy potential; • increasing efficiency of production and processing of oil, gas and other energy resources and strengthening innovative supply of their production; • technological renewal of the fuel and energy complex and transition to energy-efficient strategic development model in this sphere in order to meet the growing domestic demand of the economy and ensure exports; • formation of a new system of institutions for the broad liberalization of the fuel and energy market and improvement of the relevant regulatory and legal framework. In addition, the achievements of Turkey, the Russian Federation, the Federal Republic of Germany and Great Britain were analyzed and evaluated to determine the principles of transition to the liberal market model in the second chain of the national energy sector infrastructure complex. The main components of this advanced practice have also been unified for application. Also, based on the analysis and research carried out in accordance with the requirements of the law of the “Republic of Azerbaijan on efficient use of energy resources and energy efficiency”, the author has prepared a scheme reflecting the transition of the National Electric Power system to a liberal market model. Based on the analysis and assessments covering both links of the energy sector, the author has developed an oligopolistic market model of the national energy infrastructure complex. The classification composition of the transformation of the optimal infrastructure complex in the national energy sector includes the following: • deposits and gas supply organizations located in dry areas are excluded from the structure of SOCAR and he continues to work as a transnational company that exploits offshore oil fields. In its structure, it retains its assets outside the country, as well as oil refining, deep foundations production and other directly necessary service areas. At the same time, it is considered appropriate to include in its functions the production of renewable energy sources; • a separate oil and gas producer concern is being set up in public-private cooperation, which manages the oil and gas industry in onshore areas from exploration to filling stations. The concern also implements a strategy for renewable energy production by converting some of the mining areas into energy farms (solar, wind, hydrogen, fast-growing plants and ethanol production by planting trees). • a separate vertically integrated state gas company is established, which carries out the reception, treatment, processing, storage, transportation and supply of gas. It also includes carbamide and methanol plants operating directly on gas raw materials. The gas distribution area is fully or partially allocated for privatization or transferred to private companies in pilot form for management; • the independence of the oil and gas chemistry complex is also assessed separately. At the same time, it is expedient to join “SOCAR Polymer” Plant, which produces polymers, into this complex; • In line with the reforms carried out in the country, the electric power sector is moving to a liberal market Model. Power plants remain in the state's view at the initial stage. Taking into account the strategic goals of the state, starting with relatively small power plants, their transfer or full privatization to independent and mixed management on the basis of rigid investment agreements is considered. In this sphere “Transmission System Operator for electric power” is being created, which includes high voltage transmission lines under full control of the state. In addition, the organization “Market Operator for electric energy” is established, which carries out the processes of wholesale electricity in the energy system, and is also under the full control of the state. In the distribution network system of electricity, full or partial privatization is carried out. The final results of our analysis on the formation of an optimal infrastructure complex in the national energy sector show that a fundamental transition to a liberal market model should be made in the country, and an optimal infrastructure complex should be formed here. The new infrastructure complex should be formed in an oligopolic model, reflecting the achievements of the most progressive world experience. Natural, environmental, political and economic factors that optimally influence the Bur sphere should be taken into account, the tariff and tax system should be improved, and the next stage of development in the energy sector should find continuous stimulation within the framework of Public-Private Partnership. Keywords: energy infrastructure, oil and gas industry, electricity, innovations, oligopoly, digital twins.
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Kubariev, Ivan, Yevgen Barash, Valeriy Pcholkin, and Olena Pluzhnik. "Assessing the Contemporary Issues of Countering Transnational Crime." Jurnal Cita Hukum 9, no. 2 (August 31, 2021): 291–304. http://dx.doi.org/10.15408/jch.v9i2.21661.
Повний текст джерелаАнотація:
Crimes are always considered as inevitable in every given society operating under an organized system of operation. Sometimes this crime has to cross borders constituting huge threat to country sovereignty and integrity. With all this in place, States are usually confronted in establishing possible forms and methods of combating the so called transnational crimes. Specific examples of successful experience of developed countries, such as the United States, Canada and Western European countries, are analyzed. The author's definitions of the terms "transnational crime", "method of combating transnational crime" and "form of combating transnational crime" are given. It is stated that the problem of the existence and expansion of transnational crime in the form of shadow illegal activities of criminal organizations is one of the greatest threats of our time. It is stated that in connection with the commission of illegal acts by members of transnational criminal organizations of various orientations, the definition of the essence and content of this socially dangerous phenomenon is a non-trivial matter. It is emphasized that the modern scientific community reflects the desire to clearly establish and specify the current methods of combating transnational crime and to implement their appropriate classification. It is noted that both domestic and foreign scholars in the field of law classify methods of combating transnational crime according to a set of different criteria and factors. Scholars also emphasize the importance of intensifying effective international cooperation in this area.Keywords: Form; Method; Transnational Crime; International Cooperation; Criminal Organization Menilai Isu Kontemporer Melawan Kejahatan Transnasional AbstrakKejahatan selalu dianggap sebagai sesuatu yang tak terelakkan dalam setiap masyarakat yang beroperasi di bawah sistem operasi yang terorganisir. Terkadang kejahatan ini harus melintasi batas negara yang merupakan ancaman besar bagi kedaulatan dan keutuhan negara. Dengan semua ini, Negara biasanya dihadapkan pada kemungkinan bentuk dan metode untuk memerangi apa yang disebut kejahatan transnasional. Contoh-contoh spesifik dari pengalaman sukses negara-negara maju, seperti Amerika Serikat, Kanada dan negara-negara Eropa Barat, dianalisis. Definisi penulis tentang istilah "kejahatan transnasional", "metode pemberantasan kejahatan transnasional" dan "bentuk pemberantasan kejahatan transnasional" diberikan. Disebutkan bahwa masalah keberadaan dan perluasan kejahatan transnasional berupa kegiatan ilegal bayangan organisasi kriminal merupakan salah satu ancaman terbesar di zaman kita. Disebutkan bahwa sehubungan dengan dilakukannya perbuatan melawan hukum yang dilakukan oleh anggota organisasi kriminal lintas negara dari berbagai orientasi, maka pengertian esensi dan isi dari fenomena bahaya sosial ini bukanlah hal yang sepele. Ditekankan bahwa komunitas ilmiah modern mencerminkan keinginan untuk secara jelas menetapkan dan menentukan metode terkini untuk memerangi kejahatan transnasional dan untuk menerapkan klasifikasi yang sesuai. Perlu dicatat bahwa baik sarjana dalam dan luar negeri di bidang hukum mengklasifikasikan metode memerangi kejahatan transnasional menurut seperangkat kriteria dan faktor yang berbeda. Para ahli juga menekankan pentingnya mengintensifkan kerja sama internasional yang efektif di bidang ini.Kata kunci: Bentuk; Metode; Kejahatan Lintas Negara; Kerjasama internasional; Organisasi Kriminal Оценка Современных Проблем Противодействия Транснациональной ПреступностиАннатацияПреступления всегда считаются неизбежными в каждом обществе, действующем в рамках организованной системы действий. Иногда это преступление должно пересекать границы, представляя огромную угрозу суверенитету и целостности страны. При наличии всего этого государства обычно сталкиваются с проблемой установления возможных форм и методов борьбы с так называемыми транснациональными преступлениями. Анализируются конкретные примеры успешного опыта развитых стран, таких как США, Канада и страны Западной Европы. Даны авторские определения терминов «транснациональная преступность», «метод борьбы с транснациональной преступностью» и «форма борьбы с транснациональной преступностью». Констатируется, что проблема существования и распространения транснациональной преступности в виде теневой противоправной деятельности преступных организаций является одной из самых серьезных угроз современности. В связи с совершением противоправных действий членами транснациональных преступных организаций различной направленности определение сущности и содержания этого общественно опасного явления является нетривиальным вопросом. Подчеркивается, что современное научное сообщество отражает стремление четко установить и конкретизировать существующие методы борьбы с транснациональной преступностью и внедрить их соответствующую классификацию. Отмечается, что как отечественные, так и зарубежные ученые в области права классифицируют методы борьбы с транснациональной преступностью по набору различных критериев и факторов. Ученые также подчеркивают важность активизации эффективного международного сотрудничества в этой области.Ключевые слова: форма, метод, транснациональная преступность, международное сотрудничество, преступная организация
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Flecha García, Consuelo. "Barreras ante las pioneras universitarias: una mirada transnacional = Barriers to Women University Pioneers: a Transnational View." CIAN-Revista de Historia de las Universidades 22, no. 1 (June 7, 2019): 19. http://dx.doi.org/10.20318/cian.2019.4799.
Повний текст джерелаАнотація:
Resumen: El ingreso de las mujeres en los estudios universitarios se produjo después de superar muchas dificultades. En algunos casos esa entrada fue impedida por las propias universidades. En otros casos, por los gobiernos de los países. Pero también por quienes estaban ejerciendo las profesiones que exigían esa educación superior. Todos juzgaron que no era adecuado o conveniente para una mujer tal tipo de estudios. Sin embargo, muchas mujeres jóvenes tomaron una decisión valiente y demostraron una voluntad envidiable para alcanzar sus expectativas, a fin de obtener un título universitario. El objetivo de este artículo es ofrecer un acercamiento a las circunstancias concretas que superaron las mujeres en diferentes países de Europa y América. Con una metodología de carácter histórico, diferentes fuentes han sido consultadas: archivos de universidades, autobiografías editadas, y bibliografía disponible en varios países sobre esta temática.Palabras clave: universidad, mujeres, siglo XIX, Europa, AméricaAbstract: The entrance of women in university studies occurred after overcoming many difficulties. In some cases that entry was impeded by the universities themselves. In other cases, by the governments of the countries. But also by those who were exercising the professions that demanded that higher education. Everyone judged that this type of studies was not suitable or convenient for a woman. However, many young women made a courageous decision and showed an enviable will to meet their expectations, in order to obtain a university degree. The objective of this article is to offer an approach to the concrete circumstances that women in different countries of Europe and America have overcome. With a methodology of historical character, different sources have been consulted: Univer sity archives, published autobiographies and bibliography available in several countries on this subject.Keywords: university, women, 19th century, Europe, America
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MAMANI OLIVERA, VICTOR. "SISTEMA DE TUTELA JURISDICCIONAL CIVIL COLECTIVO." YachaQ Revista de Derecho, no. 10 (March 8, 2021): 129–39. http://dx.doi.org/10.51343/yq.vi10.609.
Повний текст джерелаАнотація:
Teniendo en cuenta el modelo económico-comercial actual, que tiene entre algunas de sus características, ser global, transnacional y estar orientado a vincularse de forma directa o indirecta con grandes grupos o colectividades (masas) y generar consecuencias jurídicas de carácter colectivo, es fundamental que el Derecho Civil se oriente a brindar tutela material y jurisdiccional colectiva; Por tal motivo, corresponde revisar (conceptualmente) el Sistema de Tutela Jurisdiccional peruano, caracterizado por ser personalista que no resulta suficiente para atender situaciones jurídicas de carácter colectivo. Una alternativa importante viene a ser El Sistema de Tutela Jurisdiccional Civil Colectivo, que permite recurrir a instancia judicial ejercitando la acción colectiva, la representación adecuada, un proceso colectivo y un pronunciamiento que al adquirir la calidad de cosa juzgada tiene efectos expansivos –erga omnes–.Abstract: taking into account the current economic-commercial model, which has among some of its characteristics, being global, transnational and oriented towards linking directly or indirectly with large groups or collectivities (masses) and generating legal consequences of a collective nature, it is essential that the Civil Law is oriented to provide collective material and jurisdictional protection; For this reason, it is appropriate to review (conceptually) the Peruvian Jurisdictional Guardianship System, characterized by being a personalist that is not sufficient to address collective legal situations. An important alternative is the Collective Civil Jurisdictional Guardianship System, which allows recourse to judicial action exercising collective action, adequate representation, a collective process and a pronouncement that when acquiring the quality of res judicata has expansive effects –erga omnes–.
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MAMANI OLIVERA, VICTOR. "SISTEMA DE TUTELA JURISDICCIONAL CIVIL COLECTIVO." YachaQ Revista de Derecho, no. 10 (December 30, 2019): 129–39. http://dx.doi.org/10.51343/yq.vi10.387.
Повний текст джерелаАнотація:
Teniendo en cuenta el modelo económico-comercial actual, que tiene entre algunas de sus características, ser global, transnacional y estar orientado a vincularse de forma directa o indirecta con grandes grupos o colectividades (masas) y generar consecuencias jurídicas de carácter colectivo, es fundamental que el Derecho Civil se oriente a brindar tutela material y jurisdiccional colectiva; Por tal motivo, corresponde revisar (conceptualmente)el Sistema de Tutela Jurisdiccional peruano, caracterizado por ser personalista que no resulta suficiente para atender situaciones jurídicas de carácter colectivo. Una alternativa importante viene a ser El Sistema de Tutela Jurisdiccional Civil Colectivo, que permite recurrir a instancia judicial ejercitando la acción colectiva, la representación adecuada, un proceso colectivo y un pronunciamiento que al adquirir la calidad de cosa juzgada tiene efectos expansivos –erga omnes–.
Taking into account the current economic-commercial model, which has among some of its characteristics, being global, transnational and oriented towards linking directly or indirectly with large groups or collectivities (masses) and generating legal consequences of a collective nature, it is essential that the Civil Law is oriented to provide collective material and jurisdictional protection; For this reason, it is appropriate to review (conceptually) the PeruvianJurisdictional Guardianship System, characterized by being a personalist that is not sufficient to address collective legal situations. An important alternative is the Collective Civil Jurisdictional Guardianship System, which allows recourse to judicial action exercising collective action, adequate representation, a collective process and a pronouncement that when acquiring the quality of res judicata has expansive effects –erga omnes–.
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Arvelo Rodríguez, Pablo. "La aportación del marco penal español para erradicar la corrupción transnacional: una doble vía inacabada = The contribution of the Spanish criminal law to eradicate transnational bribery: half way through a dual system." EUNOMÍA. Revista en Cultura de la Legalidad, no. 17 (September 27, 2019): 135. http://dx.doi.org/10.20318/eunomia.2019.5009.
Повний текст джерелаАнотація:
Resumen: El objetivo del presente estudio es proceder a un análisis crítico de la normativa española en materia de corrupción internacional. Además de las cuestiones generales, se abordan aspectos controvertidos de la materia, como la inclusión de los pagos de facilitación, el concepto de transacción económica internacional, la relevancia del error de tipo en estos casos o la esterilidad de ciertos instrumentos de represión por cuestiones procesales. Este análisis aboca a concluir la necesidad de determinadas reformas legislativas, fundamentalmente de la LOPJ; si bien estas parecen ser tan pertinentes como una serie de medidas de concienciación social. Palabras clave: cohecho, transacción económica internacional, pagos de facilitación, principio de personalidad activa, pseudo-atipicidad. Abstract: The aim of this research is carrying out a critical analysis about the Spanish law concerning international bribery. After studying the general matters, some controversial aspects regarding the topic are addressed, such as the inclusion of facilitation payments, the concept of international business, the importance of the so called “error de tipo” in these cases or the futility of certain rules because of procedural issues. This analysis leads to conclude that committing reforms in this field is necessary, especially in the procedural aspect. Yet, such reforms seem to be as relevant as a battery of policies to promote greater social awareness. Keywords: bribery, international business, facilitation payments, active personality principle, “pseudo non-criminality”.
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Muriu, Daniel Wanjau. "Third World Resistance to International Economic and Structural Constraints: Assessing the Utility of the Right to Health in the Context of the TRIPS Agreement." International Community Law Review 11, no. 4 (2009): 409–29. http://dx.doi.org/10.1163/187197409x12525781476169.
Повний текст джерелаАнотація:
AbstractThis article examines the relationship between WTO's TRIPS Agreement, patents and access to affordable medicines in Sub-Saharan Africa. The key role played by transnational corporations (TNCs) in ensuring that intellectual property rights were included in multilateral trade negotiations, and how this influence and power of TNCs has impacted on access to affordable medicine in the region is highlighted. The way in which social movements at both domestic and international levels have sought to use the right to health to resist the power of pharmaceutical TNCs bent on blocking the use by Third World countries of the exceptions or flexibilities in TRIPS, such as parallel importation of medicines and compulsory licensing is analysed. In this connection, the way in which the Treatment Action Campaign (TAC, a social movement in South Africa), used the right to health to oppose a suit filed in South Africa by pharmaceutical TNCs seeking to block legislation enacted for the purpose of enabling parallel importation of medicines, is shown. The article also explains how a network of international organisations and activists in collaboration with Third World countries pushed for the adoption of the Doha Declaration on the TRIPS Agreement and Public Health on the basis that access to affordable medicines is a critical element of the right to health. The article argues that the right to health has some limited potential of being used as a means of resistance against international economic forces inimical to the health of Third World peoples. To realise such potential however, one must go beyond using the right to health purely as a legal process or mechanism and instead harness the right as a tool to mobilize and exercise agency of Third World peoples in contesting the power of those forces.
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Molinero Gerbeau, Yoan, and Gennaro Avallone. "Ecología-mundo, un nuevo paradigma para el estudio de las migraciones internacionales." Empiria. Revista de metodología de ciencias sociales, no. 46 (March 12, 2020): 23. http://dx.doi.org/10.5944/empiria.46.2020.26965.
Повний текст джерелаАнотація:
A lo largo del siglo XX y comienzos del XXI la comunidad académica ha desarrollado numerosas teorías para explicar el fenómeno de las migraciones internacionales, tal como Massey et al. (1998) recogieron en su famoso libro “Worlds in motion”. Sin embargo, una mayoría de estudios producidos en este campo se han referido principalmente a casos empíricos recurriendo al uso de los principales paradigmas cuyas explicaciones de la realidad han tendido a reiterarse. Rompiendo con esta tendencia, en los últimos años han ido desarrollándose nuevos enfoques, cuyo carácter interdisciplinar ha permitido llevar a cabo estudios novedosos que han aportado respuestas diferentes a los interrogantes más clásicos acerca de las migraciones internacionales.Esta investigación pretende contribuir a dicha tendencia presentando un nuevo paradigma proveniente de las Relaciones Internacionales: la ecología-mundo. Situando las relaciones socio-ecológicas como epicentro del desarrollo del capitalismo global, el paradigma creado por Jason W. Moore permitirá no solo llevar cabo novedosas investigaciones de los fenómenos sociales y políticos, sino que abrirá una nueva ventana teórica para conectar sus postulados con una infinidad de áreas de estudio. En base a su perspectiva holística, histórica y transnacional, la ecología-mundo se ofrece como un nuevo paradigma idóneo para explicar fenómenos globales tan diversos como el cambio climático, la crisis económica o la movilidad humana. Gracias a sus múltiples herramientas teóricas, el paradigma aquí presentado ofrece una infinidad de posibilidades para el desarrollo de estudios críticos que expliquen las migraciones humanas desde prismas hasta ahora inexplorados. El objetivo de este artículo por lo tanto será doble. En primer lugar, se perseguirá caracterizar la ecología-mundo definiendo sus raíces teóricas y sus principales planteamientos analíticos con el objetivo de dar a conocer una propuesta hasta ahora largamente desconocida en el mundo hispanoparlante. En segundo lugar, se buscará resaltar las principales contribuciones que los constructos teóricos del paradigma ofrecen para el estudio de las migraciones.Throughout the twentieth and early twenty-first centuries, the academic community has developed numerous theories to explain the phenomenon of international migration, as Massey et al. (1998) collected in his famous book "Worlds in motion". However, a majority of studies produced in this field have referred mainly to empirical cases resorting to the use of the main paradigms whose explanations of reality have tended to be reiterated. Breaking with this trend, in recent years, new approaches have been developed, whose interdisciplinary character has allowed to carry out innovative studies that have provided different answers to the most classic questions about international migrations.This research aims to contribute to this trend by presenting a new paradigm from International Relations: the world-ecology. Placing socio-ecological relations as the epicenter of the development of global capitalism, the paradigm created by Jason W. Moore will allow not only to carry out novel investigations of social and political phenomena, but will also open a new theoretical window to connect his postulates with an infinity of study areas. Based on its holistic, historical and transnational perspective, world-ecology offers a new paradigm suitable to explain diverse global phenomena such as climate change, economic crisis or human mobility. Thanks to its multiple theoretical tools, the paradigm presented here offers an infinity of possibilities for the development of critical studies that explain human migrations from prisms until now unexplored. The objective of this article will therefore be twofold. Firstly, it will define the world-ecology paradigm by identifying its theoretical roots and its main analytical approaches. Secondly, it will seek to highlight the main contributions that the theoretical constructs of the paradigm offer for the study of migrations.
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MARTÍNEZ DE BRINGAS, ASIER. "LA APLICACIÓN EXTRATERRITORIAL DEL CONVENIO 169 DE LA OIT ANTE LA ACTUACIÓN DE LAS EMPRESAS TRASNACIONALES ESPAÑOLAS QUE AFECTEN A LOS DERECHOS INDÍGENAS." RVAP 85, no. 85 (December 1, 2009): 83–105. http://dx.doi.org/10.47623/ivap-rvap.85.2009.03.
Повний текст джерелаАнотація:
El 15 de febrero de 2007 el Estado español depositó formalmente
el instrumento de ratificación del Convenio de la Organización Internacional del
Trabajo (OIT) sobre pueblos indígenas y tribales. Su ratificación abre un importante
y denso debate en torno al valor real de la misma para un Estado como el
español que carece de pueblos indígenas en el interior de sus fronteras; es decir,
en el ámbito de la soberanía territorial y jurisdiccional inmediata del Estado. La tesis
fundamental que queremos defender en este escrito es que el Convenio sí posee
valor jurídico para el Estado español, siempre que se apela a una aplicación
extraterritorial del mismo. Por tanto, el contenido y obligaciones jurídicas que establece
el Convenio, serán de obligado cumplimiento para el Estado. Para otorgar
validez jurídica a estas afirmaciones será necesario apelar a la aplicación extraterritorial
del Convenio, de tal manera que sean controlables las actuaciones e intervenciones
de las empresas trasnacionales españolas. Lanaren Nazioarteko Erakundeak herrialde indigenei eta tribuei
buruzko berrespen-tresna gordailutu zuen Espainiako estatuan 2007ko otsailaren
15ean. Berrespen-tresna horrek eztabaida garrantzitsua eta trinkoa eragin du Espainia
bezalako estatu batentzat duen egiazko balioari buruz, ez baitu herri indigenarik
bere mugen barruan, hau da, estatuaren lurralde- eta jurisdikzio-subiranotasunaren
esparru zuzenaren arloan. Hau da idatzi honetan defendatu nahi dugun
oinarrizko tesia: hitzarmenak badu balio juridikoa Espainiako estatuarentzat, betiere
lurraldez kanpoko aplikazioaz ari bagara. Hala bada, hitzarmen honek ezartzen
dituen edukia eta betebehar juridikoak nahitaez bete beharrekoak izango dira estatuarentzat.
Baieztapen horiek balio juridikoa izango badute, beharrezkoa izango
da hitzarmenaren lurraldez kanpoko aplikazioaz aritzea, nazioz gaindiko espainiar
enpresen jarduerak eta esku-hartzeak kontrolatzeko modukoak izan daitezen. In February 15th, 2007, Spain formally ratifi ed the Convention on
indigenous peoples made by the International Labour Organization (ILO). Its ratifi
cation opens an important and broad debate over its real value for Spain, due
to the fact that it lacks indegenous peoples within its territory; that is, within the
inmediate State territorial and jurisdictional sovereignty. The main thesis that we
would like to defend in this text is that the Convention has legal value for Spain,
whenever it is applied outside the Spanish territory. Therefore, the content and legal
duties established by the Convention will bind the State. In order to give legal
validity to those statements, it would be necessary to call for the extraterritorial
application of the Convention, so that the actions and interventions by Spanish
transnational companies can be controlled.
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Daugbjerg, Mads. "Kulturarvens grundspænding mellem nationale og globale strømme." Kulturstudier 2, no. 1 (June 6, 2011): 6. http://dx.doi.org/10.7146/ks.v2i1.5188.
Повний текст джерелаАнотація:
<p class="MsoNormal"><strong style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman"; mso-ansi-language: DA;">Resumé</span></strong></p> <p class="MsoNormal"><span style="line-height: 21px; font-family: 'Times New Roman';">Artiklen diskuterer den ”grundspænding” mellem det nationale og det globale, som kulturarven som begreb og konkret praksis finder betydning i. Et indledende eksempel fra forfatterens feltarbejde ved den historiske slagmark Dybbøl lige nord for den dansk/tyske grænse demonstrerer, hvordan steder og højtideligheder, der tidligere blev opfattet som stærkt nationale, i stigende grad tilskrives transnationale eller sågar universelle værdier. Herefter sporer og diskuterer forfatteren forbindelserne mellem national identitet, arkæologien og kulturarven, med reference til 1800tallets nationalromantiske vending. Særlig opmærksomhed tildeles den tyske præromantiker Johann Gottfried Herder (1744-1803), hvis tanker om sammenhængen mellem folk, nation og kultur fik afgørende betydning for toneangivende danske skikkelser som Adam Oehlenschläger og N.F.S. Grundtvig. Forståelsen af kulturarven, som voksede frem i 1800-tallets Danmark, var knyttet til erfaringen af den krisestemning, som blandt andet tabet af Norge 1814 og de slesvigske krige 1848-51 og 1864 hensatte nationen i. Dansk kultur og kulturarv blev opfattet som noget grundlæggende skrøbeligt og truet, en præmis som stadig kendetegner megen kulturarvspraksis.</span></p> <p class="MsoNormal" style="line-height: 16.0pt; mso-line-height-rule: exactly; tab-stops: 17.0pt;"><span style="font-family: "Times New Roman"; mso-ansi-language: DA;">Men parallelt med denne grundlæggende nationale konnotation i kulturarvsbegrebet peger forfatteren på nutidige bevægelser, som peger i en tilsyneladende modsat retning, hvor genstande, steder, monumenter og traditioner i stigende grad søges knyttet til universelle og kosmopolitiske dagsordner og medfølgende værdisæt, som det ses mest rendyrket hos UNESCO. Artiklen diskuterer den nyere universalistiske kulturarvstænkning gennem en kritisk analyse af UNESCOs verdensarvsbegreb. Der argumenteres for, at man under<span style="mso-spacerun: yes;"> </span>verdensorganisationens diplomatiske og inkluderende sprogbrug aner en relativistisk og romantisk kulturforståelse, der på paradoksal vis fastholder de enkelte ”communities” og kulturer i afsondret og ubrydelig specificitet.</span></p> <p class="MsoNormal" style="line-height: 16.0pt; mso-line-height-rule: exactly; tab-stops: 17.0pt;"><span style="font-family: "Times New Roman"; mso-ansi-language: DA;">Artiklens analytiske strategi er at adressere relationerne og spændingerne mellem de nationale og globale forståelser og niveauer, og at undersøge de lag af fortolkning og forhandling, som er med til at fylde kulturarven med mening og værdi. Overordnet er ambitionen at sætte spørgsmålstegn ved relevansen af kategoriske opdelinger af kulturarv i geografiske trin eller koncentriske cirkler, opdelt i fx lokale, nationale og globale niveauer, og i stedet slå til lyd for en kulturanalyse, der interesserer sig for, hvordan sådanne kategorier fremelskes, forhandles og får effekt.</span></p> <p class="MsoNormal"><span style="font-family: "Times New Roman"; mso-ansi-language: DA;"> </span></p>
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Segrelles, José Antonio. "Una Reflexión Sobre la Insostenibilidad de las Actividades Turísticas en el Medio Rural y Natural. Los Casos Del Ecoturismo y de la Ecología Profunda∗." Human Geography 2, no. 1 (March 2009): 1–21. http://dx.doi.org/10.1177/194277860900200109.
Повний текст джерелаАнотація:
Reflections on the Unsustainability of Touristic Activities in Rural and Natural Spaces: The Cases of Ecotourism and Deep Ecology Even when practiced under new, and allegedly sustainable modalities (as with the case of Ecotourism), touristic activities in the rural and natural spaces of developing countries always suppose the introduction of capitalistic socio-economic relationships, and never the overcoming of these countries’ poverty or the abandonment of their traditional dependency on the dominant countries. Currently, capitalism follows two basic strategic lines with regard to the touristic exploitation of natural resources in developing countries, according to whether, or not, it includes the participation of the peasantry. In the first of these cases, termed Ecotourism, the peasants are driven from their land, but included in a shared management of the landscape's resources. The second is based on the theory of conservationism and on the concept of deep ecology (landscapes without human beings) and consists of the control of the natural areas by capital, without the intervention of peasants, or even of human beings at all. Recently, the ideology of sustainable development, applied to tourism and other economic activities, has been widely promoted by the mass media. Indeed, it can be said that most people easily assume that ecotourism is a beneficial activity that can help local economies in impoverished countries overcome underdevelopment. In ecotourist projects, nature is exploited, sold and consumed, as part of the usual practice for competitive market economies which have, as a fundamental feature, the mistaking of price for value. In this kind of project, it is pretended that certain environments (forests, lakes, beaches, mountains) or their fauna and flora are protected, but in practice these are merely preserved for the rich. Hence, it becomes normal to pay, and pay high prices, for the right to enjoy preserved nature. Through ecotourism, nature becomes a consumer good. Places of leisure are sold and consumed as exchange values, as with other merchandise. The true emancipation of the peasantry, and of the indigenous peoples of these areas of the developing countries does not lie in ecotourism. Instead, it lies in struggles for the land and its fair distribution. There also exist projects which do not include the presence of peasants or any other local people. In these, capital fosters deep ecology and conservationism to control and exploit the resources of natural areas without human intervention. A vision of the human being as necessarily destructive of nature is the ideological foundation of such projects. The environmental services industry generates millions of dollars around the world. Economic, strategic and geopolitical interests linked to this activity proliferate. The major beneficiaries are the big international banks and the most powerful transnational corporations of this sector. Be it conventional, or allegedly sustainable, tourism will never bring modernization to the dependent countries. The origin of the problems and oppression of the peasantry lie in an unjust distribution of landed property. As long as authentic agrarian reform is avoided, peasants in the peripheral countries will continue to be impoverished. Tourism provides capital and states with arguments that hide the true and essential problems of rural areas. Emphasizing the necessity to diversify rural economies by means of the introduction of touristic activities, capital and the state hide the true and essential problems of rural areas. Tourism, be it conventional or not, will never bring modernization to the dependent countries. The origin of the problems and oppression of the peasantry lie in an unjust distribution of landed property. As long as authentic agrarian reform is avoided, peasants in the peripheral countries will continue to be impoverished. RESUMEN Las actividades turísticas que se desarrollan en los espacios rurales y naturales de los países subdesarrollados, aunque se realicen bajo cualquier modalidad de nuevo cuño y supuestamente sustentable (como es el caso del ecoturismo), siempre suponen la introducción de unas relaciones socioeconómicas típicamente capitalistas y nunca la superación de su empobrecimiento crónico o el abandono de su tradicional dependencia respecto a los países dominantes. El capitalismo actual sigue dos líneas estratégicas básicas en la explotación turística de los recursos naturales de los países periféricos según se incluya o no al campesinado. En el primer caso se trata de un corporativismo estatal en el que el campesinado es desarraigado de la tierra para ser incluido en una gestión compartida de los recursos del entorno mediante la implantación del ecoturismo. Por otro lado, existen proyectos turísticos en los que no se considera la presencia campesina, ni siquiera humana, y donde los agentes del capital impulsan el desarrollo de la teoría del conservacionismo y la ecología profunda (paisajes sin seres humanos) para penetrar en ellos y controlar y explotar sus recursos. La ideología del desarrollo sostenible aplicada tanto al turismo como a otras manifestaciones económicas ha sido muy difundida por los medios de comunicación de masas y se encuentra ya tan arraigada que hasta el más común de los ciudadanos puede afirmar sin más disquisiciones que hoy en día el ecoturismo es una actividad beneficiosa capaz de sacar del subdesarrollo a muchas economías locales de los países empobrecidos. En muchos proyectos de ecoturismo la naturaleza es explotada, vendida y consumida. Es decir, lo normal en una economía de mercado competitiva en la que su razón de ser es confundir valor con precio. Este tipo de proyectos pretenden en teoría la preservación de ciertos parajes (bosques, selvas, lagos, playas, montañas) o de las especies animales y vegetales del lugar, pero en la práctica lo que hacen es reservarlos para los más ricos. Entonces parecerá natural pagar, y pagar caro, por el derecho a disfrutar de una naturaleza preservada. Con el ecoturismo, la naturaleza se convierte en muy poco tiempo en un bien de consumo, ya que el modo de producción imperante encuentra en los espacios naturales la posibilidad de explotarlos para el disfrute y recreo de los que pueden pagarlos. Así, produce lugares de ocio, los vende y consume como valores de cambio, como si fueran una mercancía más. La verdadera emancipación del campesinado y de los indígenas de varias zonas de los países subdesarrollados no pasa por la implantación de un ecoturismo que se basa en su articulación corporativa con el Estado capitalista, sino en la lucha por la tierra y el reparto justo de la misma. También existen proyectos turísticos en los que no se considera la presencia campesina, ni de ninguna población local, y donde los agentes del capital impulsan la ecología profunda y el conservacionismo, es decir, áreas naturales sin seres humanos en las que instalarse para controlar y explotar sus recursos. La ideología que subyace en este modelo se basa en la visión de los seres humanos como entes necesariamente destructores de la naturaleza. El negocio de los servicios ambientales genera millones de dólares de ganancias en todo el planeta, lo que significa que existe una proliferación inusitada de intereses económicos, estratégicos y geopolíticos ligados a él, cuyos beneficiarios son la gran banca internacional, las corporaciones transnacionales más pujantes del sector y los países centrales. La modernización de los países dependientes nunca vendrá de la mano del turismo, sea convencional o supuestamente sostenible, pues el origen del problema campesino y de su opresión radica en la injusta distribución de la propiedad de la tierra. Mientras no se produzca una auténtica reforma agraria, el campesinado de los países periféricos seguirá empobreciéndose sin remisión y prestando argumentos a los agentes del capital y a los propios estados para que enmascaren los verdaderos y esenciales problemas y esgriman la necesidad de diversificar la economía rural mediante el desarrollo del turismo.
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Avi-Yonah, Reuven. "International Tax Avoidance – Introduction." Accounting, Economics, and Law: A Convivium 7, no. 1 (March 17, 2017). http://dx.doi.org/10.1515/ael-2016-0071.
Повний текст джерелаАнотація:
Abstract Tax avoidance and evasion is a hot topic. On the evasion (illegal activity by individuals) front, the various leaks culminating in the Panama Papers have once again revealed the scope of evasion by the global elite. Gabriel Zucman conservatively estimated the annual revenue loss at $200 billion. On the tax avoidance (legal activity by corporations) front, the OECD BEPS project has estimated the scope of avoidance by multinationals at between $100 and $240 billion per year. By comparison, total US corporate tax revenues are about $400 billion per year. The articles in this volume reflect various aspects of these troubling phenomena (from the perspective of citizens who pay their tax bills and bear the burden of budget cuts by governments starved of revenues). Yuri Biondi writes from an accounting perspective about the firm as an Enterprise Entity and the tax avoidance conundrum. Matthias Thiemann and Tim Buettner discuss the political economy of the OECD BEPS project. David Quentin discusses tax avoidance in transnational supply chains of multinationals. Blazej Kuzniacki analyzes tax avoidance in EU law, which has been the focus of a lot of activity recently (e. g., the proposed Anti-Tax Avoidance Directive by the EU Commission). Amir Pichhadze and myself discuss the idea of statutory General Anti-Abuse Rule (GAAR) in the US and Canadian contexts.
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Biondi, Yuri. "The Firm as an Enterprise Entity and the Tax Avoidance Conundrum: Perspectives from Accounting Theory and Policy." Accounting, Economics, and Law: A Convivium 7, no. 1 (March 26, 2017). http://dx.doi.org/10.1515/ael-2017-0001.
Повний текст джерелаАнотація:
Abstract Notwithstanding its political dimension, international tax avoidance is also the result of a regulatory process that makes reference to overarching concepts and representations. The current debate is featured by two overarching principles of ‘negative’ and ‘positive’ taxation under the law: the one arguing for the right to minimise the tax payment, the other one for the duty to pay a fair tax amount. This debate is further featured by two distinctive approaches to tax base determination: the market basis coupled with the legal person basis, and the economic substance basis. The economic substance approach argues that the received approach grapples with economic reality featured by integrated transnational corporate groups. These groups operate across jurisdictions and have the capacity to reshape their legal-economic structuring to obtain specific tax results. An adequate response urges then to consider these groups through consolidated report (unitary approach), allocating their consolidated result to involved jurisdictions through formulary apportionment. This unitary approach is upheld by recent advances by the theory of the firm as enterprise entity, which combines law and economics with accounting. The business firm is then understood as a specific economic coordination backed by its institutional structure of production, including its accounting system. This theoretical consistency is appealing and deserves further investigation, including to foster cross-fertilisation and harmonisation of financial and tax accounting systems. But it does not imply a straightforward claim to adopt current international accounting standards for tax purposes. International accounting standards-making has been formally disconnected by national jurisdictions, it currently excludes public policy concerns, and it may be substantially unable to avoid the very same ‘specifications’ on the letter of the law that have been already paving the way to loopholes and structuring opportunities in tax regulation.