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International Tax Evasion in the Global Information Age
by David S. Kerzner David W. ChodikoffThis book provides a comprehensive analysis of the Organisation for Economic Cooperation and Development's (OECD) war on offshore tax evasion. The authors explain the new emerging regulatory regimes on the global exchange of information to combat offshore tax evasion and analyse why Automatic Exchange of Information (AEOI) is not a "magic bullet" solution. Chapters include coverage of the Foreign Account Tax Compliance Act (FATCA), AEOI and the Common Reporting Standards (CRS), and the unprecedented extra-territorial enforcement by the United States of its tax and reporting laws, including the FBAR provisions of the Bank Secrecy Act. These new legal regimes directly impact nearly all financial institutions and financial service providers in the U. S. , U. K. , EU, Canada, and each of the 132 member jurisdictions of the OECD's Global Forum, as well as 8 million U. S. expats. In light of The Panama Papers, this book offers a timely and valuable contribution on the prevalence and costs of international tax evasion for the global financial community, policy-makers, and practitioners alike.
International Taxation Law in Sports Events: An Income Tax Analysis
by Alara Efsun YazıcıoğluThis book is the first academic contribution that deals with international taxation of income sources from sports events.Using an interdisciplinary approach, with in-depth analysis of both sports law and international tax law, it is notably the first academic work to conduct a thorough analysis in the fields of international taxation of eSports, sports betting as well as illegal/unlawful income sources that may be obtained in relation to a sporting event, such as kickback payments. After describing the general methodologies of income tax and VAT from an international standpoint, defining key terms such as ‘eSports’ and ‘bidding procedure’, the book examines in detail the taxation of the services that are rendered and the goods that are sold, thereby the income obtained, in relation to an international sports event from both income tax and VAT perspectives. Also analysed are government funding in the sports sector, along with its taxation modalities, as well as specific tax exemption regulations enacted for the purposes of mega sporting events. Highlighting the absence of an acceptable level of certainty in the field of taxation of international sports events, the work makes pertinent suggestions as to the future of international sporting event taxation law.With international appeal, this comprehensive book constitutes essential reading for tax and sports law scholars.
International Taxation of Permanent Establishments
by Michael KobetskyThe effects of the growth of multinational enterprises and globalization in the past fifty years have been profound, and many multinational enterprises, such as international banks, now operate around the world through branches known as permanent establishments. The business profits article (Article 7) of the OECD model tax treaty attributes a multinational enterprise's business profits to a permanent establishment in a host country for tax purposes. Michael Kobetsky analyses the principles for allocating the profits of multinational enterprises to permanent establishments under this article, explains the shortcomings of the current arm's length principle for attributing business profits to permanent establishments and considers the alternative method of formulary apportionment for allocating business profits.
International Taxation of Trust Income: Principles, Planning and Design (Cambridge Tax Law Series)
by Mark BrabazonIn International Taxation of Trust Income, Mark Brabazon establishes the study of international taxation of trust income as a globally coherent subject. Covering the international tax settings of Australia, New Zealand, the UK, and the US, and their taxation of grantors/settlors, beneficiaries, trusts, and trust distributions, the book identifies a set of principles and corresponding tax settings that countries may apply to cross-border income derived by, through, or from a trust. It also identifies international mismatches between tax settings and purely domestic design irregularities that cause anomalous double- or non-taxation, and proposes an approach to tax design that recognises the policy functions (including anti-avoidance) of particular rules, the relative priority of different tax claims, the fiscal sovereignty of each country, and the respective roles of national laws and tax treaties. Finally, the book includes consideration of BEPS reforms, including the transparent entity clause of the OECD Model Tax Treaty.
International Taxation: The Indian Perspective (SpringerBriefs in Law)
by Nigam NuggehalliThis book covers all major topics in international tax law, ranging from permanent establishments and capital gains to the taxation of royalties and technical services, transfer pricing, and General Anti-Avoidance Legislation. It also highlights the Indian “story” of status vs. contract by examining four areas of controversy: permanent establishments, FTS (Fees for Technical Services) & Royalty, capital gains, and transfer pricing. The book approaches the subject of international taxation from two opposing yet related perspectives. One is the tax planning perspective, which involves contracts entered into by individuals and companies; the other is that of state regulation through increasingly complex legislation.The area of permanent establishments demonstrates the dominance of contracts over status, at least with respect to Indian tax law. However, some recent judicial decisions in this area demonstrate the susceptibility of contracts to status-related arguments. The areas of FTS & Royalty as well as those of capital gains and transfer pricing demonstrate the Indian government’s attempts to establish, through legislation, the dominance of status over contracts.Whereas traditional textbooks on international tax law focus on the legal technicalities of tax legislation, this book provides tax scholars and lawyers with an understanding of tax planning and tax legislation side by side in each chapter, specifying the respective kind of actual or anticipated tax planning activity that in turn prompted a legislative response. As such, it offers readers a contextual and practical introduction to the complexities of international tax law, as well as an in-depth analysis of the latest debates and controversies in this area.
International Toleration: A Theory (Ethics, Human Rights and Global Political Thought)
by Pietro MaffettoneThis book proposes a theory of toleration wherein liberal democracies peacefully co-exist with non-democratic societies. It conceptualises international toleration in a way that is both faithful to the liberal tradition and at the same time explains why we should accept some nonliberal and non-democratic political communities as members in good standing in international society. The volume delves into different theoretical understandings of the idea of toleration and what it has come to mean in today’s highly polarised world. It argues that classifying states as liberal and nonliberal is important but cannot explain how they should relate to one another. Putting forward a new reconstruction of Rawls’s theory of political liberalism, Maffettone makes a compelling case for the claim that the separation between domestic and international political domains can enable a liberal state to have equal respect and recognition for at least some nonliberal ones. A major intervention in political and legal philosophy, this book will be indispensable to students and teachers of political theory, international relations, peace and conflict studies, international law, and human rights. It will also be of interest to government think tanks and civil servants.
International Trade Agreements Before Domestic Courts
by Maria Angela Jardim de Santa Cruz OliveiraThis book addresses the role of domestic courts in the enforcement of international trade agreements by examining the experiences of Brazilian and the European Union courts. This comparative study analyzes the differences, similarities and consequences of Brazilian and European courts' decisions in relation to the WTO agreements, which have "direct effect" in Latin American emerging economies, but not in the European Union or other developed countries. It observes that domestic courts' enforcement of international trade agreements has had several unintended and counterproductive consequences, which were foreseeable in light of international scholarly debate on the direct effect of WTO agreements. It draws lessons from these jurisdictions' experiences and argues that the traditional academic literature that fosters domestic courts' enforcement of international law should be reconsidered in Latin America in relation to international trade agreements. This book defends the view that, as a result of their function and objectives together with the principles of popular sovereignty and democratic self-government, international trade agreements should not be considered to be self-executing or to have direct effect. This empirical work will be valuable to anyone interested in the effects of international trade rules at the domestic level and the role of domestic judges in international law.
International Trade Disputes and EU Liability
by Anne ThiesThe European Union has become the respondent of several international trade disputes. This book examines the right to compensation for damage resulting from retaliatory measures imposed under the system of the World Trade Organization in disputes triggered by the EU. Anne Thies evaluates the implications of the EU's membership in the WTO for its domestic system of rights and judicial protection. Emphasising the necessity to maintain EU standards of protection independently of the external dimension of EU action, the book offers suggestions on how the current gap of protection could be filled while upholding the scope of manoeuvre of the EU institutions on the international plane. Moreover, it places the issue in its broader context of the relationship between international and EU law on the one hand, and the discretion of the EU as a global actor and standards of individual rights protection under EU law on the other.
International Trade Law
by Peter Stone Indira CarrInternational Trade Law offers a clear overview of the complexities of an international sale transaction through informed analysis of case law, legislation, and international conventions and rules. Fully updated with changes to the law and new directions in legal debate, this new edition considers: * Standard trade terms including INCOTERMS 2010, the Convention on International Sales of Goods 1980 and the UNIDROIT Principles for International Commercial Contracts 2004 * E-Commerce issues, including electronic bills of lading * Insurance and payment mechanisms, such as letters of credit and the UCP 600 * International transportation of cargo, including the Rotterdam Rules * Dispute resolution, incorporating jurisdiction, applicable law, arbitration and mediation * Corruption and anti-corruption conventions, including the UK Bribery Act 2010 In addition to clarifying a range of topics through tables and diagrams, the book directs readers to relevant further reading and online resources throughout, offering students an accessible resource to this often challenging area of the law.
International Trade Law (Routledge-cavendish Core Statutes Ser.)
by Peter Stone Indira CarrInternational Trade Law offers a clear overview of the complexities of an international sale transaction through informed analysis of case law, legislation, and international conventions and rules. Fully updated with changes to the law and new directions in legal debate, this new edition considers: Standard trade terms including INCOTERMS 2010, the Convention on International Sales of Goods 1980 and the UNIDROIT Principles for International Commercial Contracts E-Commerce issues, including electronic bills of lading Insurance and payment mechanisms, such as letters of credit and the UCP 600 International transportation of cargo, including the Rotterdam Rules Dispute resolution (including jurisdiction, applicable law, arbitration and mediation), with particular reference to the relevant EU regulations and the developing case-law thereon Corruption and anti-corruption conventions, including the UK Bribery Act 2010 and developments relating to deferred prosecution agreements In addition to clarifying a range of topics through tables and diagrams, the book directs readers to relevant further reading and online resources throughout, offering students an accessible resource to this often challenging area of the law.
International Trade Law Statutes and Conventions 2013-2015
by Indira Carr Miriam GoldbyThis new edition of International Trade Law Statutes and Conventions presents all the key legislation for international trade law in one student-friendly volume. Developed in response to feedback from lecturers and students, this book is: • Up-to-date with the law: this book provides a fully current and comprehensive collection of legislation • Tailored to course outlines: content has been curated to align with international trade law courses • Exam friendly: conforming to regulations, this is an un-annotated text that is suitable for exam use • Easy to use: a clear and attractive text design, detailed table of contents and multiple indices provides ease of reference and navigation Ideal for course and exam use, as well as for reference, this book is a perfect companion resource to student learning and exam success.
International Trade Law Statutes and Conventions 2016-2018
by Indira Carr Jae SundaramInternational Trade Law Statutes and Conventions 2016-2018 presents all the key legislation for international trade law in one student-friendly volume. Developed in response to feedback from lecturers and students, this book is: • up-to-date with the law: this book provides a fully current and comprehensive collection of legislation • tailored to course outlines: content has been curated to align with international trade law courses • exam friendly: conforming to regulations, this is an un-annotated text that is suitable for exam use • easy to use: a clear and attractive text design, detailed table of contents and multiple indices provides ease of reference and navigation Ideal for course and exam use, as well as for reference, this book is a perfect companion resource for student learning and exam success.
International Trade Law Statutes and Conventions 2019-2021
by Indira Carr Jae SundaramInternational Trade Law Statutes and Conventions 2019–2021 presents all the key legislation for international trade law in one student-friendly volume. Developed in response to feedback from both lecturers and students, the book: provides an up-to-date, fully comprehensive collection of current legislation is curated to align with international trade law courses is an un-annotated text, conforming to regulations so that it can be used during exams features a clear and attractive text design, detailed table of contents, and multiple indices to provide ease of reference and navigation. Ideal for coursework, exam use, and general reference work, this is the perfect companion for anyone studying this important and fast-moving area of law.
International Trade Policies and Climate Change Governance
by P. K. RaoThis work offers a synthesis of the current approaches toward an integration of international trade and climate change, with a view to fostering potential improvements in policies and institutions affecting these. A number of pragmatic measures are proposed with reference to the WTO and the United Nations Framework Convention on Climate Change (UNFCCC) regimes, which are expected to contribute toward enhanced climate change governance, as well as promoting international trade.
International Trade Policy and European Industry: The Case of the Electronics Business
by Marcel Van MarionTrade policy has played a vital role in the decline of European electronics business. The events that resulted in the disappearance of the European television industry, of a European and Japanese video recorder format and of other European consumer electronics are directly related to market structures in exporting countries and business practices. In this book, factual business data shows and economic models explain how restrictive trade practices result in elimination of efficient competitors in export markets. It deals with the memorable case how a videocassette recorder format was established by dumping and how politics enabled it. An innovative tariff increase for CD players was invalidated by heavy dumping, causing closure of production in Europe. European CTV industry succumbed under permanent dumping and a series of biases - as the interest of a state-owned company - and serious errors making trade instruments void and rules irreconcilable with international agreements. Practical and theoretical examples and explanations, some in detail, of trade rules are provided. The book sketches events - carelessness, prejudice or special interests, arbitrary and false application of trade instruments and fraud - resulting in disappearance of various European electronics business segments.
International Trade Regulation and the Mitigation of Climate Change
by Thomas Cottier Olga Nartova Sadeq Z. BigdeliWhat can trade regulation contribute towards ameliorating the GHG emissions and reducing their concentrations in the atmosphere? This collection of essays analyses options for climate-change mitigation through the lens of the trade lawyer. By examining international law, and in particular the relevant WTO agreements, the authors address the areas of potential conflict between international trade law and international law on climate mitigation and, where possible, suggest ways to strengthen mutual supportiveness between the two regimes. They do so taking into account the drivers of human-induced climate change in energy markets and of consumption.
International Trade Regulation: Evolving Dynamics and Shifting Foundations (Routledge Research in International Economic Law)
by Zhiqiong June Wang Jianfu ChenThe international trade regulatory system is a dynamic system that has been evolving throughout its history. Tension and conflict are part of the system. While calls for the abolition of the principal trade regulation authority, the WTO, have failed to understand this nature of the system, proponents for reforms have so far not paid sufficient attention to the evolving nature of tension and conflict. This book examines the evolving dynamics in international trade regulation from the conclusion of GATT in 1947 to the current crisis facing the WTO, from a perspective of emerging powers of developing countries with a focus of China as the latest force that demands reforms of the international trade regulatory regime. There is an extensive body of scholarship on ideological struggles, the rise of developing countries, geopolitical contest, the emerging powers (especially China), the use, misuse or abuse of trading rules and so on. There is, however, a lack of a single concise research book that synthesises these underlying causes and factors into a coherent and precise analytical theme. This book attempts to fill this research gap by building upon the existing scholarship and placing the various tensions and conflicts in a perspective that treats them as dynamic factors that have propelled a continuing process of evolution of the international trade regulation. The book will interest those researching on international trade regulation as well as development studies.
International Trade Relations of the European Union: A Legal and Policy Analysis
by Rafael Leal-ArcasThis book examines the need for greater legal coherence within international trade negotiations between the European Union (EU) and external trade relations. An introspective analysis of EU trade law and policy is presented that highlights the complex issue of EU unity. A particular focus is given to the Doha Round and the General Agreement on Trade in Services, with empirical analysis placing the negotiations not just within the context of international trade law, but also within broader social and political contexts. This book aims to provide an interdisciplinary understanding of the EU’s international trade negotiations. It will be relevant to researchers and policy-makers interested in international trade and EU law.
International Trade and Business Law Review: Volume VIII
by Gabriel MoensFirst published in 2003. Routledge is an imprint of Taylor & Francis, an informa company.
International Trade and Business Law Review: Volume X
by Roger Jones Gabriël A. MoensThe International Trade and Business Law Review publishes leading articles, comments and case notes, as well as book reviews dealing with international trade and business law, arbitration law, foreign law and comparative law. It provides the legal and business communities with information, knowledge and understanding of recent developments in international trade, business and international commercial arbitration. The Review contributes in a scholarly way to the discussion of these developments while being informative and having practical relevance to business people and lawyers. The Review also devotes a section to the Willem C. Vis International Commercial Arbitration Moot and publishes the memoranda prepared by teams coached by Professor Gabriël A. Moens. The Review is edited at the Murdoch University School of Law in Perth, Australia. The Editors-in-Chief are Mr Roger Jones, Partner, Latham & Watkins LLP, Chicago and Gabriël A. Moens, Dean and Professor of Law, Murdoch Law School. It is an internationally-refereed journal. The Review is supervised by an international board of editors that consists of leading international trade law practitioners and academics from the European Union, the United States, Asia and Australia. The Student Editors for Volume XII are Sybil Almeida, Gianni Bei, Luke Rotondella, and Nicholas Summers from the Murdoch Law School.
International Trade and Business Law Review: Volume X
by Roger Jones Gabriël A. MoensCompiled by leading international trade law practitioners and academics from across the globe, this volume provides legal and business communities with information, knowledge and an understanding of recent developments in international trade, business and international commercial arbitration. Scholarly in style, this volume contributes to the discussions surrounding the developments whilst being informative and of practical use to the business community and lawyers. Covering the areas of international trade and business law, arbitration law, foreign law and comparative law, with one section devoted to the Willem C. Vis International Commercial Arbitration Moot, it contains: leading articles comments case notes book reviews. International Trade and Business Law Review is an invaluable resource for post-graduate students and business and legal professionals, primarily studying and working in the UK, USA and Australia.
International Trade and Business Law Review: Volume X
by Roger Jones Gabriël A. MoensThe International Trade and Business Law Review publishes leading articles, comments and case notes, as well as book reviews dealing with international trade and business law, arbitration law, foreign law and comparative law. It provides the legal and business communities with information, knowledge and understanding of recent developments in international trade, business and international commercial arbitration. The Review contributes in a scholarly way to the discussion of these developments while being informative and having practical relevance to business people and lawyers. It also devotes a section to the Willem C. Vis International Commercial Arbitration Moot and publishes the memoranda prepared by teams coached by Professor Gabriël A. Moens. The Review is edited at the Murdoch University School of Law in Perth, Australia. The Editors-in-Chief are Mr Roger Jones, Partner, Latham & Watkins LLP, Chicago and Gabriël A. Moens, Dean and Professor of Law, Murdoch Law School. It is an internationally-refereed journal. The Review is supervised by an international board of editors that consists of leading international trade law practitioners and academics from the European Union, the United States, Asia and Australia. The Student Editors for Volume XI are Adam Totaro and Peter Clay from the Murdoch Law School.
International Trade and Carriage of Goods (Maritime and Transport Law Library)
by Baris Soyer Andrew TettenbornThis book consists of edited versions of the papers delivered at the Institute of International Shipping and Trade Law’s 11th International Colloquium, held at Swansea Law School in September 2015. Featuring a team of contributors at the top of their profession, both in practice and academia, these papers have been carefully co-ordinated so as to ensure to give the reader a first class insight into the issues surrounding international sale and carriage contracts. <P><P>The book is set out in three parts: <P><P>Part I offers a detailed and critical analysis on emerging issues and unresolved questions in international sales and the carriage contracts affected to facilitate such sales. <P><P>Part II critically and thoroughly analyses the legal issues that often arise in the context of security over goods, letters of credit and similar documents. <P><P>Part III is dedicated to a critical and up-to-date discussion on matters concerning cargo insurance in this context. <P><P>With its breadth of coverage and high-quality analysis, this book is vital reading for both professional and academic readers with an interest in international trade and carriage of goods.
International Trade and Investment Dispute Settlement: From Rise to Crisis and Reform (Insights on International Economic Law)
by Giorgio Sacerdoti Niall MoranThis book provides a thorough comparative analysis of the trade dispute settlement system of the WTO, Regional Trade Agreements, and of Investor–State Dispute Settlement (ISDS).Reviewing in parallel their origins, features, development, and current challenges, highlighting commonalities and differences, the book analyzes criticisms leveled against both regimes, explores current reform efforts at the WTO, ICSID, and UNCITRAL (including the controversial proposal to replace ISDS with a Multilateral Investment Court), and engages in the on-going debate by evaluating possible outcomes. As to trade, the book highlights the WTO system's successful operation for more than 20 years and its hobbling functioning since the paralysis of the Appellate Body in 2019. As to ISDS, the book details the procedural protection granted to foreign investors under Bilateral Investment Treaties (BITs), other International Investment Agreements and investment chapters of trade agreements such as NAFTA, USMCA, CETA, and the CPTPP, alongside the impact of case law on the regulatory space of states.This authoritative book intends to serve as a fundamental reference for students and researchers in international investment and trade law, as well as for international lawyers, adjudicators, and diplomats involved in dispute settlement.
International Trade and Labor Standards: A Proposal for Linkage
by Sanjay G. Reddy Christian BarryIn this book, Christian Barry and Sanjay G. Reddy propose ways in which the international trading system can support poor countries in promoting the well-being of their peoples. Reforms to the trading system can lessen the collective-action problem among poor countries, increasing their freedom to pursue policy that better serves the interests of their people.