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Author: Duncan B. Hollis Publisher: ISBN: 019884834X Category : Law Languages : en Pages : 897
Book Description
This guide is an authoritative reference point for anyone interested in the creation or interpretation of treaties and other forms of international agreement. It covers the rules and practices surrounding their making, interpretation, and operation, and uses hundreds of real examples to illustrate different approaches treaty-makers can take.
Author: Duncan B. Hollis Publisher: ISBN: 019884834X Category : Law Languages : en Pages : 897
Book Description
This guide is an authoritative reference point for anyone interested in the creation or interpretation of treaties and other forms of international agreement. It covers the rules and practices surrounding their making, interpretation, and operation, and uses hundreds of real examples to illustrate different approaches treaty-makers can take.
Author: Jill Barrett Publisher: Cambridge University Press ISBN: 1107111900 Category : Business & Economics Languages : en Pages : 533
Book Description
Aims to provide a useful analytical tool and practical guidance on good treaty practice. It will be of interest to those working with treaties and treaty procedures in governments, international organisations, and legal practice, as well as legal academics and students wishing to gain insight into the realities of treaty practice.
Author: Jonathan Schwarz Publisher: Kluwer Law International B.V. ISBN: 9403526319 Category : Law Languages : en Pages : 870
Book Description
Schwarz on Tax Treaties is the definitive analysis of tax treaties from United Kingdom and Irish perspectives and provides in-depth expert analysis of the interpretation and interaction of those treaty networks with the European Union and international law. The sixth edition significantly develops the earlier work with enhanced commentary and is updated to include the latest UK, Irish domestic and treaty developments, international and EU law, including: Covered Tax Agreements modified by the BEPS Multilateral Instrument; judicial decisions of Ireland, the UK and foreign courts on UK and Irish treaties; Digital Services Tax; treaty binding compulsory arbitration; Brexit and the EU-UK Trade and Cooperation Agreement; taxpayer rights in exchange of information; taxpayer rights in EU cross-border collection of taxes; attribution of profits to permanent establishments; and EU DAC 6 Disclosure of cross-border planning. Case law developments including: UK Supreme Court in Fowler v HMRC; Indian Supreme Court in Engineering Analysis Centre of Excellence Private Limited and Others v CIT; Australian Full Federal Court in Addy v CoT; French Supreme Administrative Court in Valueclick; English Court of Appeal in Irish Bank Resolution Corporation v HMRC; JJ Management and others v HMRC; United States Tax Court in Adams Challenge v CIR; UK Tax Tribunals in Royal Bank of Canada v HMRC; Lloyd-Webber v HMRC; Esso Exploration and Production v HMRC; Glencore v HMRC; McCabe v HMRC; Padfield v HMRC; Davies v HMRC; Uddin v HMRC; English High Court in Minera Las Bambas v Glencore; Kotton v First Tier Tribunal; and CJEU in N Luxembourg I, and others (the ‘Danish beneficial ownership cases’); État belge v Pantochim; College Pension Plan of British Columbia v Finanzamt München; HB v Istituto Nazionale della Previdenza Sociale. About the Author Jonathan Schwarz BA, LLB (Witwatersrand), LLM (UC Berkeley), FTII is an English Barrister at Temple Tax Chambers in London and is also a South African Advocate and a Canadian and Irish Barrister. His practice focuses on international tax disputes as counsel and as an expert and advises on solving cross-border tax problems. He is a Visiting Professor at the Faculty of Law, King’s College London University. He has been listed as a leading tax Barrister in both the Legal 500, for international corporate tax, and Chambers’ Guide to the Legal Profession, for international transactions and particular expertise in transfer pricing. He has been lauded in Who’s Who Legal, UK Bar for his ‘brilliant’ handling of cross-border tax problems. In Chambers Guide, he is identified as ‘the double tax guru’ with ‘extraordinary depth of knowledge and experience when it comes to tax treaty issues and is a creative thinker and a clear and meticulous writer’.
Author: Richard K. Gardiner Publisher: Oxford University Press, USA ISBN: 0199669236 Category : Law Languages : en Pages : 577
Book Description
The rules of treaty interpretation codified in the 'Vienna Convention on the Law of Treaties' now apply to virtually all treaties, in an international context as well as within national legal systems, where treaties have an impact on a large and growing range of matters. The rules of treaty interpretation differ somewhat from typical rules for interpreting legal instruments and legislation within national legal systems. Lawyers, administrators, diplomats, and officials at international organisations are increasingly likely to encounter issues of treaty interpretation which require not only knowledge of the relevant rules of interpretation, but also how these rules have been, and are to be, applied in practice. Since the codified rules of treaty interpretation came into decree, there is a considerable body of case-law on their application. This case-law, combined with the history and analysis of the rules of treaty interpretation, provides a basis for understanding this most important task in the application of treaties internationally and within national systems of law. Any lawyer who ever has to consider international matters, and increasingly any lawyer whose work involves domestic legislation with any international connection, is at risk nowadays of encountering a treaty provision which requires interpretation, whether the treaty provision is explicitly in issue or is the source of the relevant domestic legislation. This fully updated new edition features case law from a broader range of jurisdictions, and an account of the work of the International Law Commission in its relation to interpretative declarations. This book provides a guide to interpreting treaties properly in accordance with the modern rules.
Author: Paul Poast Publisher: Cornell University Press ISBN: 1501740253 Category : Political Science Languages : en Pages : 259
Book Description
Why do some attempts to conclude alliance treaties end in failure? From the inability of European powers to form an alliance that would stop Hitler in the 1930s, to the present inability of Ukraine to join NATO, states frequently attempt but fail to form alliance treaties. In Arguing about Alliances, Paul Poast sheds new light on the purpose of alliance treaties by recognizing that such treaties come from negotiations, and that negotiations can end in failure. In a book that bridges Stephen Walt's Origins of Alliance and Glenn Snyder's Alliance Politics, two classic works on alliances, Poast identifies two conditions that result in non-agreement: major incompatibilities in the internal war plans of the participants, and attractive alternatives to a negotiated agreement for various parties to the negotiations. As a result, Arguing about Alliances focuses on a group of states largely ignored by scholars: states that have attempted to form alliance treaties but failed. Poast suggests that to explain the outcomes of negotiations, specifically how they can end without agreement, we must pay particular attention to the wartime planning and coordinating functions of alliance treaties. Through his exploration of the outcomes of negotiations from European alliance negotiations between 1815 and 1945, Poast offers a typology of alliance treaty negotiations and establishes what conditions are most likely to stymie the attempt to formalize recognition of common national interests.
Author: Duncan B. Hollis
Author: Duncan B. Hollis
Author: United States
Author: Jill Barrett
Author: Jonathan Schwarz
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Author: Richard K. Gardiner
Author: 
Author: United States. Department of State
Author: Paul Poast
Author: C. M. Chinkin