Results 11 to 20 of about 4,966 (221)
This article deals with whether the most recent version of the OECD Commentary should be used when interpreting a double taxation convention or the version that was in force at the time the tax treaty was concluded.
Wojciech Morawski
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A Council of Europe perspective on the European Union: Crucial and complex cooperation
The article addresses the institutional role of the EU in the Council of Europe, with particular emphasis on EU participation in Council of Europe treaties and EU accession to the ECHR.
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The Duty to Prevent Genocide under International Law: Naming and Shaming as a Measure of Prevention
In contrast to prosecuting and punishing committed acts of genocide, the Genocide Convention is silent as to means of preventing future acts. Today it is generally accepted that the duty to prevent is legally binding, but there is still uncertainty in ...
Björn Schiffbauer
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Norwegian State Practice and the Treaty Relating to Spitsbergen (Current International Law Issues)
The author reviews the key international legal actions undertaken by Norway since 1977 in avoidance of the Treaty of 9 February 1920 relating to Spitsbergen (hereinafter - “Spitsbergen Treaty”), as well as their significance in terms of spatial extension
Vera M. Savva
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This article explores the tendency of investment tribunals to resort to teleological interpretation and to the protection and promotion of foreign investments as a standard goal of investment treaties. It further explores how this tendency relates to the
Sanja Djajić
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(Series Information) European Papers - A Journal on Law and Integration, 2017 2(1), 23-42 | Article | (Table of Contents) I. Introduction. - II. The Front Polisario judgment. - III.
Eva Kassoti
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Jus Contra Bellum in Cyberspace and the Sound of Silence
This article explores the (in)activity of many States in contributing to the interpretative clarification of ‘how’ jus contra bellum applies in cyberspace, its negative repercussions for the work of the United Nations Group of Governmental Experts on ...
Johann Ruben Leiss
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Double Taxation Treaty Interpretation: Lessons from a Case Down Under
In the Australian case of Bywater Investments Ltd v Commissioner of Taxation; Hua Wang Bank Berhad v Commissioner of Taxation (the Bywater case) the Australian High Court dealt with the question of whether certain companies were resident in Australia for
Izelle du Plessis
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(Series Information) European Papers - A Journal on Law and Integration, 2022 7(3), 1495-1516 | Article | (Table of Contents) I. Introduction. - II. A brief overview of the main features of human rights treaty bodies. - III.
Andrea Spagnolo
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Means of interpretation of international treaties and determinants of their significance [PDF]
The choice of means of interpretation and attribution appropriate weight to them may well determine the outcome of an interpretation. Articles 31 of the 32 of the VCLT leave broad discretion to an interpreter in that respect.
Etinski Rodoljub M.
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