Author: Publisher: Assemblée nationale
ISBN:
Category :
Languages : en
Pages : 241
Book Description
Author: Enjeux européens et mondiaux de la protection des données personnelles
Author: Alain GrosjeanPublisher: Éditions Larcier
ISBN: 2804484440
Category : Law
Languages : en
Pages : 367
Book Description
Cet ouvrage offre une analyse des grands enjeux en matière de protection des données à caractère personnel, à la lumière des dispositions de la proposition de règlement européen et des législations européennes en vigueur. Nous assistons actuellement à une véritable révolution sociale, économique et technologique. L’exploitation des données avec le big data, l’internet des objets, va changer le monde. Face aux avancées, mais également aux inquiétudes que cette révolution suscite, il est important de s’appuyer sur les droits fondamentaux. Ainsi l’ouvrage revient sur la jurisprudence tant de la Cour de justice européenne que celle de la Cour européenne des droits de l’homme. Une attention particulière est également donnée au champ d’application territorial de la proposition de règlement et au transfert des données. L’ouvrage met également en relief la perception américaine des règles de protection des données personnelles par rapport aux dernières négociations entre l’Europe et les Etats-Unis ; il traite en particulier du droit à l’oubli, du profilage ou de la notification des failles de sécurité ; il met en exergue les défis de la protection des données personnelles dans le domaine des services financiers, notamment en matière de fraude au paiement. L’ouvrage s’intéresse ainsi non seulement aux mesures à prendre par les entreprises pour respecter les règles de protection des données, mais aussi à la façon des autorités de les faire respecter. Un ouvrage qui propose une approche aussi bien juridique que pratique sur le sujet. À PROPOS DE L'ÉDITEUR Larcier Group, composé des marques d’édition juridique prestigieuses que sont Larcier, Bruylant, Promoculture-Larcier, propose des solutions documentaires adaptées aux besoins spécifiques de tous les professionnels du droit belge, luxembourgeois et français (avocats, magistrats, notaires, juristes d’entreprise,...). Fournisseur historique et privilégié de toutes les sources du droit, son offre éditoriale est composée, notamment, de la base de données juridique la plus complète de Belgique (Strada lex), de plus de 300 nouvelles monographies par an, plus de 70 revues juridiques, plusieurs collections de Codes, de logiciels de calculs et d’un riche catalogue de formations. Larcier Group est l’éditeur numéro 1 dans le segment juridique en Belgique.À côté de ce segment juridique, Larcier Group s’adresse également aux professions économiques et aux professions RH en Belgique avec sa marque Larcier Business et son offre éditoriale principalement numérique.Avec Indicator, Larcier Group fait partie, depuis juin 2016, du Groupe Éditions Lefebvre- Sarrut, à présent leader en Belgique sur tous les segments de l’édition juridique et fiscale.
Global Forum on Transparency and Exchange of Information for Tax Purposes: France 2018 (Second Round) Peer Review Report on the Exchange of Information on Request
Author: OECDPublisher: OECD Publishing
ISBN: 9264291059
Category :
Languages : en
Pages : 120
Book Description
This report contains the 2018 Peer Review Report on the Exchange of Information on Request of France.
The Triggering Procedure of the International Criminal Court
Author: Héctor OlásoloPublisher: Martinus Nijhoff Publishers
ISBN: 9004146156
Category : Political Science
Languages : en
Pages : 423
Book Description
The Rome Statute, unlike the statutes of the International Criminal Tribunals for the former Yugoslavia and for Rwanda, creates a permanent court whose dormant jurisdiction covers the territory and includes the nationals of States Parties and is universal in cases where the Security Council makes a referral. Besides, unlike the "ad hoc" tribunals, which have jurisdiction over specific crisis situations whose personal, territorial and temporal parameters have been defined in their respective statutes by the UN Security Council, in the case of the ICC it is not possible to determine a priori in which situations the ICC will be involved. As a result, the most relevant activity of the Court is the determination of those situations regarding which the dormant jurisdiction of the Court will be triggered. The book "The Triggering Procedure of the International Criminal Court" constitutes the first comprehensive analysis of the proceedings that, prior to any criminal investigation, aim to make such a fundamental determination.
Comparative Law in Eastern and Central Europe
Author: Aleksander W. BauknechtPublisher: Cambridge Scholars Publishing
ISBN: 1443864668
Category : Law
Languages : en
Pages : 404
Book Description
Comparative law is a research methodology which has been increasingly fashionable in recent decades, as comparisons between common law and civil law have dominated the law studies landscape. There are many methods of comparative law in use, including comparison of legal rules, comparison of cases, and comparison of legal theories. Each of these methods has strong proponents and opponents. Dogmatic comparisons of rules are criticized for not giving the whole picture of law in action, but praised for being the first and the only truly legal step in comparative research. Case-based comparisons are praised for enabling us to compare the true understanding of rules by courts, yet the critics of this method point out that only the higher courts’ decisions are subject to comparison, and most cases do not reach this stage. Finally, comparisons of legal theories are praised for enabling us to know the spirit of the laws, yet opponents would argue that many countries sharing the same theory would draw opposite conclusions from it. This book is a result of the attempted (and successful) introduction of comparative law into the region of Eastern and Central Europe. The subject has induced interest beyond expectations. This volume opens with a chapter on the unification of law, both from the perspective of institutional unification by such supra-state organizations, spontaneous and institutionalized unifications between two or more legal systems, and the methods of choosing the right rules in the unification process. Chapters two and three follow the classical division of private and public law, as proposed by the brilliant Roman lawyer Ulpian. Overall, the chapters in this book offer an interesting and engaging commentary on the current topics discussed by academics in Eastern and Central Europe.
The International Guide to Tax Auditing
Author: R. N. J. KamerlingPublisher: IBFD
ISBN: 9076078289
Category : Tax administration and procedure
Languages : en
Pages : 499
Book Description
For each of the member countries of the European Union, as well of some of their key trading partners, this guide provides systematic information on the following subjects: the organization of the tax administration; the outline of the tax system; legal guidelines for tax auditing, accounting obligations and changing the atmosphere of audits; audit strategy, auditing policy and the audit process; international issues.
Transfer Pricing and Dispute Resolution
Author: Anuschka BakkerPublisher: IBFD
ISBN: 9087221002
Category : Dispute resolution (Law).
Languages : en
Pages : 807
Book Description
This book addresses the complexity, valuation and administrative nuances, and cultural impacts of resolving this significant cross-border issue when tax disputes arise. In recent years, transfer pricing has become in financial terms the most important tax issue faced by multinational companies and tax authorities worldwide. In times of economic downturn, as experienced in recent years, when tax authorities are challenged for revenue, the handling of these issues requires great care, skill, creativity and a true awareness of the ramifications confronting each tax jurisdiction. This book sets out in detail not only the general laws in each tax jurisdiction impacted by the multinational companies' transfer pricing practices, but also the ancillary concerns of how the issue is interpreted locally as well as related to the OECD Guidelines; the varied approaches to administrative resolution of these issues, including specific alternative dispute resolution mechanisms and the effective uses of advance pricing agreements; correlative adjustment procedures in the event of transfer pricing adjustments; cross-border exchange of information concerns; and how to proceed to litigation if all else fails administratively. It is here that the book delves into the specific procedures for litigation in each country which must be evaluated as part of the overall strategy for controversy resolution. Unfortunately, today litigation is on the rise in numerous jurisdictions and the presumption of an administrative resolution is no longer correct. An additional feature of this book is how practical anecdotes are intertwined into the analysis to give the reader a sense of pragmatism for these issues. To this point, there are the various case studies which highlight the technicalities of the local rules, customs, and practices.
Convention Concernant L'assistance Administrative en Matière Fiscale
Author: Council of EuropePublisher: Council of Europe
ISBN: 9789287171825
Category : Political Science
Languages : en
Pages : 36
Book Description
OECD/G20 Base Erosion and Profit Shifting Project Making Dispute Resolution Mechanisms More Effective – Consolidated Information on Mutual Agreement Procedures 2023
Author: OECDPublisher: OECD Publishing
ISBN: 9264840893
Category :
Languages : en
Pages : 442
Book Description
This report provides stakeholders with an overview of each jurisdiction’s Mutual Agreement Procedure (MAP) policy and practices in a clear and simple manner.
Handbook of European Criminal Procedure
Author: Roberto E. KostorisPublisher: Springer
ISBN: 3319724622
Category : Law
Languages : en
Pages : 450
Book Description
This volume analyses criminal procedural issues from a European perspective, particularly in connection with EU law and ECHR law. As such, it differs from previous works, which, on the one hand, generally focus only on EU law, and, on the other, address both procedural and substantial aspects, as a result of which the former receive inadequate attention. Indeed, criminal procedural matters in the European context have now reached a level of complexity, but also of maturity, that shows the features of a great design, which, even if not yet defined in all its aspects, appears sufficiently articulated to deserve to be explained in a systematic way. The book offers a guidance for practitioners, academics and students alike. It covers a broad range of topics: from the complex system of the sources of law to the multilevel protection of fundamental rights; from vertical and horizontal judicial and police cooperation to the instruments of mutual recognition, primarily the European Arrest Warrant; but also the European Investigation Order, the execution of confiscation orders, the ne bis in idem principle, the conflicts of jurisdiction and the enforcement of judgements. The book also reflects the latest regulation on the establishment of the European Public Prosecutor’s Office.