Results 21 to 30 of about 257,617 (310)
Double Taxation Treaty Interpretation: Lessons from a Case Down Under
Potchefstroom Electronic Law Journal, 2020 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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European Papers, 2017 (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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Groningen Journal of International Law, 2020 This article seeks to establish the interpretative methodology used by the WTO Appellate Body and panels in deciding cases. The modern WTO dispute settlement system has been the subject of great criticism, including allegations of judicial activism and ...
Christian Plamenov Delev
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Means of interpretation of international treaties and determinants of their significance [PDF]
Zbornik Radova: Pravni Fakultet u Novom Sadu, 2017 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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Revista da Faculdade de Direito da Universidade Federal de Minas Gerais, 2018 European citizenship has been introduced and disciplined by the Maastricht Treaty of 1992. From then on the “European citizen status” development has followed a way slow, but important.
Alice Caputo
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The Balancing (and Unbalancing?) of Interests in International Investment Law and Arbitration [PDF]
, 2014 This chapter examines the dynamic balancing, rebalancing, and (perhaps) unbalancing of interests which takes place in international investment law (IIL) and arbitration.
Mills, A
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Treaty Interpretation: The Judicial Function between the Appreciation of States Parties and of Institutional Bodies [PDF]
, 2014 The dispute between Australia and Japan concerning the whaling in the Antarctic raised a number of issues of treaty interpretation. The article focuses in particular on the role that the unilateral position taken by the different actors involved in the ...
BONAFE', BEATRICE ILARIA
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Foreign labor, peer‐networking and agricultural efficiency in the Italian dairy sector
Agribusiness, EarlyView.Abstract While the presence of immigrants in the agricultural sector is widely acknowledged, the empirical evidence on its economic consequences is lacking, especially from a microeconomic perspective. Using the Farm Accountancy Data Network panel data for Italian dairy farms in the period 2008–2018, the present study investigates the relationship ...
Federico Antonioli +2 more
wiley +1 more source
Taxing data when the United States disagrees
European Law OpenWhat is the best way to tax data-driven business models without contravening the existing global quasi-constitutionalist order on tax, trade, and investment law?
Tarcísio Diniz Magalhães +1 more
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Tax treaty override in Slovakia - Digital platform permanent establishment
Bratislava Law Review, 2018 The article analyses the new “digital platform permanent establishment” concept as a legal fiction establishing a fixed place even in situations where there is no actual fixed place.
Tomáš Cibuľa, Matej Kačaljak
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