Abuse of Rights

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Author :
Publisher : Fabio Carvalho de Alvarenga Peixoto
ISBN 13 : 6500865375
Total Pages : 303 pages
Book Rating : 4.5/5 (8 download)

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Book Synopsis Abuse of Rights by : Fabio Carvalho de Alvarenga Peixoto

Download or read book Abuse of Rights written by Fabio Carvalho de Alvarenga Peixoto and published by Fabio Carvalho de Alvarenga Peixoto. This book was released on 2023-11-16 with total page 303 pages. Available in PDF, EPUB and Kindle. Book excerpt: The book is an adaptation of part of the author's PhD thesis, which won the international prize Prémio FIBE, and was voted one of the three best in Brazil, in the field of Law, in 2023. It deals with the history of the notion of abuse of rights, in its two traditions: the Franco-Belgian (abus de droit) and the German (unzulässige Rechtsausübung). It also presents the discourse of abuse of rights with a 'shortcut' function. Finally, it places the scientific formulation of groups of cases as necessary for the proper use of the abuse of rights discourse. Fabio Carvalho de Alvarenga Peixoto PhD in Constitutional Law (Universidade de Fortaleza - Brazil). State Attorney. Private lawyer. Winner of the international prize Prémio FIBE, and of an honorable mention in the Capes (Brazilian Ministry of Education) PhD Thesis Award 2023. INTRODUCTION 1 THE BEGINNING OF THE HISTORIES OF ABUSE OF RIGHTS 2 THE GENERAL CONCEPT OF ABUSE OF RIGHTS 2.1 Literature Admission of Abuse of Rights as an Atypical Unlawfulness 2.1.1 Unconscious Phase 2.1.2 Constructive Phase of Incipient Dogmatization 2.1.3 Constructive Phase of Peripheral Systematization 2.2 Delimitation of Abuse of Rights in the Face of Abuse (Misuse) of Power 2.3 Presuppositions of the Notion of Abuse of Rights 2.3.1 Permission Granted by ‘Abstract’ Interpretation of a Normative Text 2.3.2 Prohibition ‘Discovered’ by Judge, Outside the Limits of ‘Abstract’ Interpretation of Normative Text 3 THE FUNCTION OF THE NOTION OF ABUSE OF RIGHTS 3.1 Abuse of Rights as a “Gathering Concept” 3.2 Practical Indispensability of the Dogmatic Formulation of (Open) Groups of Cases for the Rational Application of the Prohibition of Abuse of Rights 3.3 Abuse of Rights as a “Shortcut” (which “can Slow You Down”) 4 THE TWO TRADITIONS OF PRIVATE LAW DOCTRINES OF ABUSE OF RIGHTS 4.1 The French-Belgian Tradition of Abus de Droit 4.1.1 Harmful Intent Approach 4.1.1.1 The Beginnings of the Abus de Droit Tradition 4.1.1.2 Unnecessary Dammage Approach 4.1.2 Deviation from the Economic and Social Purposes of Rights Approach 4.1.2.1 Louis Josserand’s Original Approach 4.1.2.2 Violation of Dominant Morality Approach 4.1.2.3 Reception in Germany by Wolfgang Siebert of the Deviation of Purpose Approach (Rechtsmißbrauch) and its Evolution into the Doctrine of Institutional Abuse (Institutioneller Rechtsmißbrauch) 4.1.2.4 Denial of the Axiological Fundament (‘Formal Axiologism’) Approach: Non-Replacing Overcoming 4.1.3 Disproportion between Advantages and Losses Approach 4.2 The German Tradition of Unzulässige Rechtsausübung 4.2.1 Prohibition of Chicanery Approach 4.2.2 Violation of Objective Good Faith Approach 4.2.3 Violation of Good Customs Approach 4.3 Excerpt: Germanophile Definitory Approach of Abuse of Rights as Violation of Principle 5 THE METHODICAL ISSUES NOT RESOLVED BY DOCTRINES OF ABUSE OF RIGHTS 5.1 The Importance of the Recognition of the Meta-Individual Function of Rights 5.2 Meta-Individual Function and Individual Function: Methodical Requirement of Sizing Criteria for Each Right 5.3 Limited Scope of the Objective Good Faith Approach 6 THE NEED FOR RATIONAL JUSTIFICATION OF THE IDENTIFICATION OF ABUSE OF RIGHT AS A MECHANISM FOR CONTROLLING JUDICIAL DISCRETION 6.1 Insufficiency of the Standard Theories of Legal Argumentation for Rational Justification of the Evaluation of Abuse of Rights 6.2 The Use of Dogmatically Formulated Groups of Cases for the Rational Justification of the evaluation of Abuse of Rights CONCLUSION REFERENCES

Abuse of Fundamental Rights

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Author :
Publisher : Fabio Carvalho de Alvarenga Peixoto
ISBN 13 : 650086817X
Total Pages : 400 pages
Book Rating : 4.5/5 (8 download)

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Book Synopsis Abuse of Fundamental Rights by : Fabio Carvalho de Alvarenga Peixoto

Download or read book Abuse of Fundamental Rights written by Fabio Carvalho de Alvarenga Peixoto and published by Fabio Carvalho de Alvarenga Peixoto. This book was released on 2023-11-20 with total page 400 pages. Available in PDF, EPUB and Kindle. Book excerpt: The book is an adaptation of part of the author's PhD thesis, which won the international prize Prémio FIBE, and was voted one of the three best in Brazil, in the field of Law, in 2023. It addresses the appropriation of the private law notion of abuse of rights by the theory of fundamental rights. It also presents guidelines for an appropriate use of the discourse of abuse of fundamental rights (highly dependent on a Dogmatics of scope, approached according to a model of groups of cases). Fabio Carvalho de Alvarenga Peixoto PhD in Constitutional Law (Universidade de Fortaleza - Brazil). State Attorney. Private lawyer. Winner of the international prize Prémio FIBE, and of an honorable mention in the Capes (Brazilian Ministry of Education) PhD Thesis Award 2023. INTRODUCTION 1 THE GENERAL NOTION OF ABUSE OF FUNDAMENTAL RIGHTS 1.1 Admission by Literature of the Abuse of Fundamental Rights 1.1.1 Unconscious phase 1.1.2 Constructive Phase of Incipient Dogmatization 1.1.3 Constructive Phase of Peripheral Systematization 1.2 Delimitation of the Abuse of Fundamental Rights in the Face of the Verwirkung of Fundamental Rights 1.3 Presuppositions of the Notion of Abuse of Fundamental Rights 1.3.1 Fundamental Right Permission Granted by ‘Abstract’ Interpretation of the Constitutional (or with Constitutional Status) Text or of a Judicial Decision Interpreting the Constitution 1.3.2 Prohibition ‘Discovered’ by Judge, Outside the Limits of ‘Abstract’ Interpretation of the Normative Text 2 FROM PRIVATE LAW DOCTRINES OF ABUSE OF RIGHTS TO A THEORY OF ABUSE OF FUNDAMENTAL RIGHTS 2.1 The Effectiveness of Fundamental Rights Between Private Individuals (Drittwirkung) as a Bridge Between Private Law Doctrines of Abuse of Rights and the Theory of Fundamental Rights 2.2 Problems of Using the Approaches of the Private Law Doctrines of Abuse of Rights in the Theory of Fundamental Rights 2.2.1 The Problem of the Controllability of State Interventions in Fundamental Rights 2.2.1.1 Creation of Law Outside the Limits of the Normative Text 2.2.1.2 Lack of Control Parameters of the Definitory Approaches 2.2.2 The Problem of the Risk of Eliminating the Individual Function of the Fundamental Right 2.2.3 The Problem of the Confusion with the Dogmatics of the Limits of Fundamental Rights 2.2.3.1 Dogmatic Autonomy of Abuse of Fundamental Rights vis-à-vis the Doctrines of Limits of Fundamental Rights 2.2.3.2 The Relation Between Abuse of Fundamental Rights and Dogmatic Conceptions of the Broadness of the Tatbestände of Fundamental Rights 3 CONTROL OF THE RATIONALITY OF THE DISCOURSE OF ABUSE OF FUNDAMENTAL RIGHTS AS A JUSTIFICATORY “SHORTCUT” 3.1 Needless for a Constitutional General Clause to Restrain Abuse of Fundamental Rights 3.2 The Need for a Singular Dogmatics 3.3 Identification of the Abuse of Fundamental Rights as a Task of Peripheral Systematization Grounded on Concrete Evaluations 4 UNACCEPTABLE APPROACHES TO THE ABUSE OF FUNDAMENTAL RIGHTS 4.1 Abuse of Fundamental Rights Without Parameters 4.2 Abuse of Fundamental Rights as Inadmissible Form of Exercise 4.3 Abuse of Fundamental Rights as Synonym for Exceeding a Limit 4.4 Abuse of Fundamental Rights as Typical Unlawfulness 4.5 Abuse of Fundamental Rights as Fraud Against the Law 4.6 Abuse of Fundamental Rights as Unreasonableness 4.7 Abuse of Fundamental Rights as Result of Alexyan Balancing 4.8 Abuse of Fundamental Rights as Disproportionality (Abuse of Fundamental Rights as Result of Means-End Balancing) 5 ACCEPTABLE APPROACHES TO THE ABUSE OF FUNDAMENTAL RIGHTS 5.1 Inadmissible Harmful Intent 5.2 Dogmatization of the Normative Scope 5.2.1 Direct Dogmatization 5.2.2 Indirect Dogmatization 5.3 Violation of Objective Good Faith 5.4 Violation of Good Customs 6 GROUPS OF ABUSE OF FUNDAMENTAL RIGHTS CASES AS LIMITS OF THE LIMITS CONCLUSION

L'abuso del diritto

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Publisher :
ISBN 13 : 9788815066442
Total Pages : 291 pages
Book Rating : 4.0/5 (664 download)

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Book Synopsis L'abuso del diritto by : Pietro Rescigno

Download or read book L'abuso del diritto written by Pietro Rescigno and published by . This book was released on 1998 with total page 291 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Abuso del diritto

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Author :
Publisher : G Giappichelli Editore
ISBN 13 : 8892181505
Total Pages : 264 pages
Book Rating : 4.8/5 (921 download)

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Book Synopsis Abuso del diritto by : Pompei Matteo

Download or read book Abuso del diritto written by Pompei Matteo and published by G Giappichelli Editore. This book was released on 2019-03-08 with total page 264 pages. Available in PDF, EPUB and Kindle. Book excerpt: Il sintagma abuso del diritto si presenta come una figura controversa nella sua stessa formulazione linguistica, tanto da evocare la rappresentazione icastica del Giano bifronte proposta in copertina: all’esercizio di un diritto dovrebbe corrispondere, infatti, uno spazio di libertà inserito in una cornice normativa e non dovrebbe essere possibile che una pretesa in astratto garantita dal diritto positivo costituisca, nel caso concreto, un fatto antigiuridico. Il precipuo obiettivo di questo volume è di comprendere se, ed eventualmente come, si possa esercitare un diritto in modo improprio, anche al fine di ricollocare il tema della giustizia all’interno del terreno che le è proprio ossia quello giuridico. Ancorché il concetto di giustizia non sembri ormai appassionare gli studiosi del diritto, si ritiene che il rapporto tra diritto e giustizia debba considerarsi come un’endiadi e che l’istituto dell’abuso del diritto faccia percepire che il ruolo della volontà del legislatore è strutturalmente secondario nella dimensione giuridica, in quanto la riduzione del diritto a legge non riesce a descrivere compiutamente la complessità teorica, empirica e storica dell’esperienza giuridica. Se, tuttavia, la riduzione del diritto a mera statuizione positiva è da considerarsi insufficiente, la difesa del diritto positivo è necessaria per scongiurare il rischio opposto: allontanare il diritto dal suo perimetro giuridico e indirizzarlo verso l’opinione. Troppo spesso, infatti, si è utilizzato l’abuso del diritto come cavallo di Troia per espungere regole giuridiche, introducendo nell’ordinamento principi esogeni di carattere politico o economico, tali da trasformare l’istituto in esame come uno strumento potenzialmente eversivo del sistema giuridico.

L’Abuso del diritto

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Publisher : G Giappichelli Editore
ISBN 13 : 8892182552
Total Pages : 288 pages
Book Rating : 4.8/5 (921 download)

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Book Synopsis L’Abuso del diritto by : Carpentieri, Loredana

Download or read book L’Abuso del diritto written by Carpentieri, Loredana and published by G Giappichelli Editore. This book was released on 2019-05-08 with total page 288 pages. Available in PDF, EPUB and Kindle. Book excerpt: Il volume "L'abuso del diritto", di Loredana Carpentieri raccoglie gli esiti del Convegno dal titolo “L’abuso del diritto. Profili privatistici e profili fiscali”, svoltosi a Napoli in Villa Doria d’Angri, sotto l’egida dell’Università Parthenope, il 15 giugno 2017. Quell’incontro tra studiosi di area privatistica e commerciale e studiosi di diritto tributario ha voluto rappresentare un momento di riflessione su una figura trasversale a tutte le discipline giuridiche e per ciò stesso ancor più rilevante: proprio la natura trasversale dell’abuso di diritto lascia, infatti, intravedere la complessità e le molteplici sfaccettature che questo istituto può assumere quando inserito e trattato in contesti di riferimento diversi, pur se contigui. Il tema è sembrato di particolare interesse anche perché l’abuso del diritto è figura che reagisce prepotentemente sull’interpretazione delle norme giuridiche e dunque finisce, ancora una volta, per riproporre all’attenzione del Lettore l’antica dialettica tra lettera e ratio della norma. Il volume vuole essere testimonianza viva sia del permanente fil rouge che lega tra loro i diversi settori dell’ordinamento giuridico, sia dell’emersione e dell’apprezzamento delle differenze di prospettiva dietro le quali gli studiosi di ciascuno di tali settori leggono e utilizzano la medesima figura. Al Lettore è affidato, ancora una volta, il compito di cogliere l’unicità del diritto dietro il caleidoscopio dei diversi contesti sistematici e normativi.

Good Faith in European Contract Law

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Publisher : Cambridge University Press
ISBN 13 : 9780521771900
Total Pages : 762 pages
Book Rating : 4.7/5 (719 download)

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Book Synopsis Good Faith in European Contract Law by : Reinhard Zimmermann

Download or read book Good Faith in European Contract Law written by Reinhard Zimmermann and published by Cambridge University Press. This book was released on 2000-06-08 with total page 762 pages. Available in PDF, EPUB and Kindle. Book excerpt: For some Western European legal systems the principle of good faith has proved central to the development of their law of contracts, while in others it has been marginalized or even rejected. This book starts by surveying the use or neglect of good faith in these legal systems and explaining its historical origins. The central part of the book takes thirty situations which would, in some legal systems, attract the application of good faith, analyses them according to fifteen national legal systems and assesses the practical significance of both the principle of good faith and its relationship to other contractual and non-contractual doctrines and forms of regulation in each situation. The book concludes by explaining how European lawyers, whether from a civil or common law background, may need to come to terms with the principle of good faith. This was the first completed project of The Common Core of European Private Law launched at the University of Trento.

Good Faith in International Law

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Publisher : Bloomsbury Publishing
ISBN 13 : 1509914072
Total Pages : 478 pages
Book Rating : 4.5/5 (99 download)

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Book Synopsis Good Faith in International Law by : Robert Kolb

Download or read book Good Faith in International Law written by Robert Kolb and published by Bloomsbury Publishing. This book was released on 2017-07-13 with total page 478 pages. Available in PDF, EPUB and Kindle. Book excerpt: There is a great degree of controversy on the proper complexion and role of general principles of law in the international legal order. Opinions range from total rejection of some types of principles to the most enthusiastic endorsement of principles as the necessary oil for the many complex wheels of the legal order. In this book one of the leading public lawyers of his generation explores the concept of good faith and its role in international law. Rather than offer a detailed, comprehensive examination, Kolb aims to map the true points of gravity of the principle of good faith in the international legal order. In so doing, he illustrates how the various legal institutions who operate in the sphere of public international law allow the principle of good faith to unfold.

The Routledge Companion to Tax Avoidance Research

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Publisher : Routledge
ISBN 13 : 1317377079
Total Pages : 676 pages
Book Rating : 4.3/5 (173 download)

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Book Synopsis The Routledge Companion to Tax Avoidance Research by : Nigar Hashimzade

Download or read book The Routledge Companion to Tax Avoidance Research written by Nigar Hashimzade and published by Routledge. This book was released on 2017-10-02 with total page 676 pages. Available in PDF, EPUB and Kindle. Book excerpt: An inherently interdisciplinary subject, tax avoidance has attracted growing interest of scholars in many fields. No longer limited to law and accounting, research increasingly has been conducted from other perspectives, such as anthropology, business ethics, corporate social responsibility, and economic psychology. This was –recently stimulated by politicians, mass media, and the public focussing on tax avoidance after the global financial and economic crisis put a squeeze on private and public finances. New challenges were posed by changing definitions and controversies in the interpretation of tax avoidance concept, as well as a host of new rules and policies that need to be fully understood. This collection provides a comprehensive guide to students and academics on the subjects of tax avoidance from an interdisciplinary perspective, exploring the areas of accounting, law, economics, psychology, and sociology. It covers global as well as regional issues, presents a discussion of the definition, legality, morality, and psychology of tax avoidance, and provides guidance on measurement of economic effect of tax avoidance activities. With a truly international selection of authors from the UK, North America, Africa, Asia, Australasia, Middle East, and continental Europe, with well-known experts and rising stars of the field, the contributors cover the entire terrain of this important topic. The Routledge Companion to Tax Avoidance Research is a ground-breaking attempt to bring together scholarly research in tax avoidance, offering rigorous academic analysis of an important and hotly debated issue in a structured and balanced way.

A Three-Dimensional Theory of Law

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Publisher : BRILL
ISBN 13 : 9004193375
Total Pages : 392 pages
Book Rating : 4.0/5 (41 download)

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Book Synopsis A Three-Dimensional Theory of Law by : María José Falcon y Tella

Download or read book A Three-Dimensional Theory of Law written by María José Falcon y Tella and published by BRILL. This book was released on 2010-04-27 with total page 392 pages. Available in PDF, EPUB and Kindle. Book excerpt: What this book intends to do is to study three-dimensionalism (the distinction values-norms-facts) not in what could be called its historical dimension, but in its substantive aspect, as a “form” that, when applied to different legal themes, would add a “material content” to the three-dimensional theory. We can point out, as a study plan, the distinction between “three” perspectives: Those of the legal norm, of the legal order, and the legal relationship. Three-dimensionalism also appears in this work when one analyzes the “three” phases of the life of the law: The formation, the interpretation, and the application; and in the distinction between the “three” characteristics of the legal order: Fullness, coherence, and unity—the theory of legal validity, intended as legitimacy, as validity strictly speaking, or as effectiveness.

Abuse of EU Law and Regulation of the Internal Market

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Publisher : Bloomsbury Publishing
ISBN 13 : 1782254048
Total Pages : 428 pages
Book Rating : 4.7/5 (822 download)

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Book Synopsis Abuse of EU Law and Regulation of the Internal Market by : Alexandre Saydé

Download or read book Abuse of EU Law and Regulation of the Internal Market written by Alexandre Saydé and published by Bloomsbury Publishing. This book was released on 2014-12-01 with total page 428 pages. Available in PDF, EPUB and Kindle. Book excerpt: How can the concept of abuse of European Union law – which can be defined as undesirable choice of law artificially made by a private citizen – generate so much disagreement among equally intelligent individuals? Seeking to transcend the classical debate between its supporters and adversaries, the present study submits that the concept of abuse of EU law is located on three major fault-lines of EU law, which accounts for the well-established controversies in the field. The first fault-line, which is common to all legal orders, opposes legal congruence (the tendency to yield equitable legal outcomes) to legal certainty (the tendency to yield predictable legal outcomes). Partisans of legal congruence tend to advocate the prohibition of abuses of law, whereas partisans of legal certainty tend to oppose it. The second fault-line is specific to EU law and divides two conceptions of the regulation of the internal market. If economic integration is conceived as the promotion of cross-border competition among private businesses (the paradigm of 'regulatory neutrality'), choices of law must be proscribed as abusive, for they distort business competition. But if economic integration is intended to promote competition among Member States (the paradigm of 'regulatory competition'), choices of law by EU citizens represent a desirable process of arbitrage among national laws. The third and final fault-line corresponds to the tension between two orientations of the economic constitution of the European Union, namely the fear of private power and the fear of public power. Those who fear private power most tend to endorse the prohibition of abuses of law, whereas those who fear public power most tend to reject it. Seen in this way, the concept of abuse of EU law offers a forum in which fundamental questions about the nature and function of EU law can be confronted and examined in a new light. In May 2013, the thesis that this book was based on won the First Edition of the European Law Faculties Association Award for Outstanding Doctoral Thesis.

Cynical International Law?

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Publisher : Springer Nature
ISBN 13 : 3662621282
Total Pages : 369 pages
Book Rating : 4.6/5 (626 download)

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Book Synopsis Cynical International Law? by : Björnstjern Baade

Download or read book Cynical International Law? written by Björnstjern Baade and published by Springer Nature. This book was released on 2020-11-28 with total page 369 pages. Available in PDF, EPUB and Kindle. Book excerpt: Analysing international law through the prism of “cynicism” makes it possible to look beyond overt disregard for international law, currently discussed in terms of a backlash or crisis. The concept allows to analyse and criticise structural features and specific uses of international law that seem detrimental to international law in a more subtle way. Unlike its ancient predecessor, cynicism nowadays refers not to a bold critique of power but to uses and abuses of international law that pursue one-sided interests tacitly disregarding the legal structure applied. From this point of view, the contributions critically reflect on the theoretical foundations of international law, in particular its relationship to power, actors such as the International Law Commission and international judges, and specific fields, including international human rights, humanitarian, criminal, tax and investment law.

Constitutionalising the EU Judicial System

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Publisher : Bloomsbury Publishing
ISBN 13 : 1847319939
Total Pages : 536 pages
Book Rating : 4.8/5 (473 download)

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Book Synopsis Constitutionalising the EU Judicial System by : Pascal Cardonnel

Download or read book Constitutionalising the EU Judicial System written by Pascal Cardonnel and published by Bloomsbury Publishing. This book was released on 2012-08-20 with total page 536 pages. Available in PDF, EPUB and Kindle. Book excerpt: These essays, written in honour of retired ECJ judge Pernilla Lindh, reflect on the development of courts and judging in the EU since the founding of the Union. In particular they focus on recent reforms and proposals aimed at further increasing public confidence and democratic accountability throughout the EU judicial system.

Co-operative Compliance and the OECD’s International Compliance Assurance Programme

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Publisher : Kluwer Law International B.V.
ISBN 13 : 9403519800
Total Pages : 314 pages
Book Rating : 4.4/5 (35 download)

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Book Synopsis Co-operative Compliance and the OECD’s International Compliance Assurance Programme by : Ronald Hein

Download or read book Co-operative Compliance and the OECD’s International Compliance Assurance Programme written by Ronald Hein and published by Kluwer Law International B.V.. This book was released on 2020-06-10 with total page 314 pages. Available in PDF, EPUB and Kindle. Book excerpt: Prominent among initiatives addressing the urgent need for a common understanding between multinational enterprises (MNEs) and national tax authorities about risks and risk assessment is the International Compliance Assurance Programme (ICAP), which provides a channel for MNEs to engage in simultaneous discussions with multiple national tax administrations, thus enhancing the potential for advance tax assurance. To a certain extent, the ICAP represents the internationalization of Co-operative Compliance frameworks which were, until then, restricted within the borders of single jurisdictions. This book is the first to investigate Co-operative Compliance alongside with the ICAP, describing developments in twelve countries (Australia, Austria, Canada, Germany, Italy, Japan, the Netherlands, Norway, Poland, Spain, the United Kingdom, and the United States). Following a general introduction, two opening perspectives on the ICAP are presented, one from the OECD and one from a participating tax administration (the Netherlands), leading to the twelve country reports and a special chapter on transfer pricing, which is the main issue in international tax disputes. Specific elements reviewed include the following: criteria to enter the programme; the range of taxes covered by the programme; real-time consultation procedures; appeal procedures within the programme; the possibility to ‘agree to disagree’ and to continue Co-operative Compliance even in cases of litigation; risk management strategies within tax authorities; corporate administrative compliance burden; and main sources of tax uncertainty. Country reports are contributed by tax professionals and tax academics experienced in dealing with Co-operative Compliance and the ICAP. Each report addresses the same questions, so that all the reports cover the same features of domestic relationship approaches and the ICAP. A final chapter reviews the collected contributions and offers some concluding remarks. Although the ICAP process probably will undergo further adjustments, it is certain that the road to more international cooperation between tax authorities and MNEs is now open. This timely book, as a comparative review of the implementation of the ICAP among leading jurisdictions active in global trade, provides matchless insights into trends, similarities, differences and their implications. It will be welcomed by all stakeholders in the international tax community, including lawyers, taxation authorities and academics.

Contributo ad una teoria dell'abuso del diritto

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Publisher : Giuffrè Editore
ISBN 13 : 8814135061
Total Pages : 311 pages
Book Rating : 4.8/5 (141 download)

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Book Synopsis Contributo ad una teoria dell'abuso del diritto by : Carmelo Restivo

Download or read book Contributo ad una teoria dell'abuso del diritto written by Carmelo Restivo and published by Giuffrè Editore. This book was released on 2007 with total page 311 pages. Available in PDF, EPUB and Kindle. Book excerpt: Recoge : 1. Il diritto sogettivo. -- 2. L'abuso del diritto : la fattispecie. -- 3. Abuso del diritto del diritto e buona fede. Le ragioni di una distanziane. -- 4. Abuso del diritto e autonomia privata. -- 5. l?abuso del diritto nella prospettiva dei rimedi.

Accounting, Accountability and Society

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Publisher : Springer Nature
ISBN 13 : 3030411427
Total Pages : 280 pages
Book Rating : 4.0/5 (34 download)

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Book Synopsis Accounting, Accountability and Society by : Mara Del Baldo

Download or read book Accounting, Accountability and Society written by Mara Del Baldo and published by Springer Nature. This book was released on 2020-03-31 with total page 280 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book addresses the growing interest among policymakers, practitioners and academics in the evolution and the future implications of social, environmental and sustainability accounting. To do so, it examines the conceptual and practical application of accountability at multiple levels and contexts, and presents a range of case studies focusing on salient issues, perspectives and the potential of multidimensional accounting and reporting regimes. Intended for a diverse audience, the book allows readers to gain a better understanding of the topics, encourages dialogue and debate, and stimulates innovation in scholarship, policy and practice.

A Comparative Look at Regulation of Corporate Tax Avoidance

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Publisher : Springer Science & Business Media
ISBN 13 : 9400723415
Total Pages : 387 pages
Book Rating : 4.4/5 (7 download)

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Book Synopsis A Comparative Look at Regulation of Corporate Tax Avoidance by : Karen B. Brown

Download or read book A Comparative Look at Regulation of Corporate Tax Avoidance written by Karen B. Brown and published by Springer Science & Business Media. This book was released on 2011-12-10 with total page 387 pages. Available in PDF, EPUB and Kindle. Book excerpt: This volume provides a fascinating look at the anti-tax avoidance strategies employed by more than fifteen countries in eastern and western Europe, Canada, the Pacific Rim, Asia, Africa, and the United States. It surveys the similarities and differences in anti-avoidance regimes and contains detailed chapters for each country surveying the moral and legal dimensions of the problem. The proliferation of tax avoidance schemes in recent years signals the global dimensions of a problem presenting a serious challenge to the effective administration of tax laws. Tax avoidance involves unacceptable manipulation of the law to obtain a tax advantage. These transactions support wasteful behavior in which corporations enter into elaborate, circuitous arrangements solely to minimize tax liability. It frustrates the ability of governments to collect sufficient revenue to provide essential public goods and services. Avoidance of duly enacted provisions (or manipulation to secure tax benefits unintended by the legislature) poses a threat to the effective operation of a free society for the benefit of a small group of members who seek the privilege of shifting their tax burden onto others merely to compete in the world of commerce. In a world in which world treasuries struggle for the resources to battle terrorist threats and to secure a decent standard of living for constituents tax avoidance can bring economies close to the edge of sustainability. As tax avoidance is one of the top concerns of most nations, the importance of this work cannot be overstated.

The Handbook of Communication Rights, Law, and Ethics

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Publisher : John Wiley & Sons
ISBN 13 : 1119719518
Total Pages : 336 pages
Book Rating : 4.1/5 (197 download)

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Book Synopsis The Handbook of Communication Rights, Law, and Ethics by : Loreto Corredoira

Download or read book The Handbook of Communication Rights, Law, and Ethics written by Loreto Corredoira and published by John Wiley & Sons. This book was released on 2021-04-08 with total page 336 pages. Available in PDF, EPUB and Kindle. Book excerpt: Discover how modern technological realities shape freedoms of expression and opinion with this comprehensive resource. The Handbook of Communication Rights, Law, and Ethics delivers an extensive review of the challenges facing modern communication rights. It offers readers an examination of the interplay between communication law and ethics and the role played by communication professionals in protecting individuals’ rights to communication. Distinguished authors Loreto Corredoira, Ignacio Bel Mallén and Rodrigo Cetina Presuel walk readers through the fundamental ideas and concepts that represent universal common ground regarding communication rights. They compare communication rights theories developed in Europe, the United States, Latin America, Australia, and East Asia to describe how communication-related freedoms and rights are formulated and applied around the world. Finally, the meaning of the phrases “freedom of expression” and “freedom of the press” are examined in the context of national constitutions and international human rights instruments.The Handbook of Communication Rights, Law, and Ethics provides readers with: A diverse, global perspective on how communication rights are protected and challenged around the world A universal vision of communication rights that encourages dialogue rather than confrontation A comparison of the American First Amendment of the Constitution with European communication rights theories and other legal traditions around the world An exploration of the frontiers of communication rights concepts, terminology, jurisdiction, and territoriality Perfect for professors, graduate students, doctoral students, and postdoctoral researchers studying communication rights and freedom of expression around the world, The Handbook of Communication Rights, Law, and Ethics also belongs on the bookshelves of researchers studying issues surrounding freedom of the press in North America, Europe, and Latin America.