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1. |
Record Nr. |
UNINA9910452278003321 |
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Titolo |
Transparency in international trade and investment dispute settlement / / edited by Junji Nakagawa |
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Pubbl/distr/stampa |
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Abingdon, Oxon : , : Routledge, , 2013 |
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ISBN |
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0-203-07726-1 |
1-283-89406-8 |
1-135-13055-8 |
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Descrizione fisica |
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1 online resource (241 p.) |
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Altri autori (Persone) |
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Disciplina |
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Soggetti |
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International commercial arbitration |
Dispute resolution (Law) |
Foreign trade regulation |
Investments, Foreign (International law) |
Electronic books. |
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Lingua di pubblicazione |
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Formato |
Materiale a stampa |
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Livello bibliografico |
Monografia |
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Note generali |
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Description based upon print version of record. |
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Nota di bibliografia |
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Includes bibliographical references and index. |
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Nota di contenuto |
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Cover; Title; Copyright; Contents; List of contributors; Acknowledgements; List of abbreviations; 1 Introduction; 2 The Ordre Public dimensions of confidentiality and transparency in international arbitration; 3 Transparency and the role of domestic process; 4 Why should there be public knowledge and understanding of East Asia's regional trade disputes?; 5 Webcasting; 6 Transparency of investment awards; 7 International investment activities; Index |
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Sommario/riassunto |
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An increasing number of international trade disputes are settled through the WTO dispute settlement (DS) procedure. In parallel, an increasing number of international investment disputes are settled through investor-host state arbitration procedure. What does ""transparency"" mean in the context of international trade and investment dispute settlement? Why is enhanced transparency demanded? To what extent and in what manner should these dispute settlement procedures be transparent? The book addresses these issues of securing transparency in international trade and investment dispute settlem |
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2. |
Record Nr. |
UNISALENTO991002900589707536 |
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Autore |
Greco, Emanuele |
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Titolo |
Archeologia della Magna Grecia / Emanuele Greco |
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Pubbl/distr/stampa |
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Roma [etc.] : Laterza, 1992 |
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ISBN |
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Descrizione fisica |
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XI, 398 p. : ill. ; 22 cm |
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Collana |
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Disciplina |
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Soggetti |
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Archeologia - Magna Grecia |
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Lingua di pubblicazione |
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Formato |
Materiale a stampa |
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Livello bibliografico |
Monografia |
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3. |
Record Nr. |
UNINA9910795108903321 |
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Autore |
Kofler Georg |
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Titolo |
The Implementation and Lasting Effects of the Multilateral Instrument |
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Pubbl/distr/stampa |
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Amsterdam : , : IBFD Publications USA, Incorporated, , 2021 |
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©2021 |
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ISBN |
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9789087227272 |
9789087227203 |
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Descrizione fisica |
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1 online resource (1014 pages) |
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Collana |
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Altri autori (Persone) |
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Disciplina |
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Soggetti |
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Double taxation |
Double taxation--Treaties |
Treaties |
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Lingua di pubblicazione |
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Formato |
Materiale a stampa |
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Livello bibliografico |
Monografia |
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Nota di contenuto |
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Cover -- Title -- Copyright -- Preface -- Part One -- Chapter 1: The Implementation and Lasting Effects of the Multilateral Instrument: General Report -- 1.1. Party to the MLI -- 1.2. Covered Tax Agreements -- 1.3. Hybrid mismatches -- 1.3.1. Transparent entities: Article 3 of the MLI -- 1.3.2. Dual-resident companies: Article 4 of the MLI -- 1.4. Application of methods for elimination of double taxation: Article 5 of the MLI -- 1.5. Treaty abuse -- 1.5.1. Preamble: Article 6 of the MLI -- 1.5.2. Main purpose test: Article 7 of the MLI -- 1.5.3. Simplified limitation on benefits: Article 7 of the MLI -- 1.5.4. Dividend transfer transaction: Article 8 of the MLI -- 1.5.5. Capital gains from alienation of shares or interests of entities deriving their value principally from immovable property: Article 9 of the MLI -- 1.5.6. Anti-abuse provision for permanent establishments situated in third jurisdictions: Article 10 of the MLI -- 1.5.7. Application of tax agreements to restrict a party's right to tax its own residents: Article 11 of the MLI -- 1.6. Avoidance of permanent establishment status -- 1.6.1. Artificial avoidance of permanent establishment status through commissionaire arrangements and similar strategies: Article 12 of the MLI -- 1.6.2. Artificial avoidance of permanent establishment status through the specific activity exemptions: Article 13 of the MLI -- 1.6.3. Splitting-up of contracts: Article 14 of the MLI -- 1.6.4. Definition of a person closely related to an enterprise: Article 15 of the MLI -- 1.7. Improving dispute resolution, arbitration, corresponding adjustments -- 1.7.1. MAP improvement -- 1.7.2. Arbitration -- 1.7.3. Corresponding adjustments -- 1.8. General policy on options and reservations -- 1.9. Constitutional issues -- 1.9.1. Adoption procedures -- 1.9.2. Subsequent withdrawal or entry of other countries to the MLI. |
1.9.3. Subsequent withdrawal of reservations -- 1.9.4. Consolidated versions of treaties -- 1.9.5. Language issues -- 1.9.6. Conference of the parties -- 1.10. Overall evaluation and future outlook -- Part Two -- Chapter 2: Implementing the Multilateral Instrument in Argentina -- 2.1. Party to the MLI and Covered Tax Agreements -- 2.1.1. Party to the MLI -- 2.1.2. Covered Tax Agreements -- 2.2. Hybrid mismatches -- 2.2.1. Transparent entities: Article 3 of the MLI -- 2.2.2. Dual-resident companies: Article 4 of the MLI -- 2.2.3. Application of methods for elimination of double taxation: Article 5 of the MLI -- 2.3. Treaty abuse -- 2.3.1. Preamble: Article 6 of the MLI -- 2.3.2. Main purpose test: Article 7 of the MLI -- 2.3.3. Simplified limitation on benefits: Article 7 of the MLI -- 2.3.4. Dividend transfer transaction: Article 8 of the MLI -- 2.3.5. Capital gains from alienation of shares or interests of entities deriving their value principally from immovable property: Article 9 of the MLI -- 2.3.6. Anti-abuse provision for permanent establishments situated in third jurisdictions: Article 10 of the MLI -- 2.3.7. Application of tax agreements to restrict a party's right to tax its own residents: Article 11 of the MLI -- 2.4. Avoidance of permanent establishment status -- 2.4.1. Artificial avoidance of permanent establishment status through commissionaire arrangements and similar strategies: Article 12 of the MLI -- 2.4.2.  |
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Artificial avoidance of permanent establishment status through the specific activity exemptions: Article 13 of the MLI -- 2.4.3. Splitting-up of contracts: Article 14 of the MLI -- 2.4.4. Definition of a person closely related to an enterprise: Article 15 of the MLI -- 2.5. Improving dispute resolution, arbitration, corresponding adjustments -- 2.5.1. MAP improvement -- 2.5.2. Arbitration -- 2.5.3. Corresponding adjustments. |
2.6. General policy on options and reservations -- 2.7. Constitutional issues -- 2.7.1. Adoption procedures -- 2.7.2. Subsequent withdrawal or entry of other countries to the MLI -- 2.7.3. Subsequent withdrawal of reservations -- 2.7.4. Consolidated versions of treaties -- 2.7.5. Language issues -- 2.7.6. Conference of the parties -- 2.8. Overall evaluation and future outlook -- Chapter 3: Implementing the Multilateral Instrument in Australia -- 3.1. Party to the MLI and Covered Tax Agreements -- 3.1.1. Party to the MLI -- 3.1.2. Covered Tax Agreements -- 3.2. Hybrid mismatches -- 3.2.1. Transparent entities: Article 3 of the MLI -- 3.2.2. Dual-resident companies: Article 4 of the MLI -- 3.2.3. Application of methods for elimination of double taxation: Article 5 of the MLI -- 3.3. Treaty abuse -- 3.3.1. Preamble: Article 6 of the MLI -- 3.3.2. Main purpose test: Article 7 of the MLI -- 3.3.3. Simplified limitation on benefits: Article 7 of the MLI -- 3.3.4. Dividend transfer transaction: Article 8 of the MLI -- 3.3.5. Capital gains from alienation of shares or interests of entities deriving their value principally from immovable property: Article 9 of the MLI -- 3.3.6. Anti-abuse provision for permanent establishments situated in third jurisdictions: Article 10 of the MLI -- 3.3.7. Application of tax agreements to restrict a party's right to tax its own residents: Article 11 of the MLI -- 3.4. Avoidance of permanent establishment status -- 3.4.1. Artificial avoidance of permanent establishment status through commissionaire arrangements and similar strategies: Article 12 of the MLI -- 3.4.2. Artificial avoidance of permanent establishment status through the specific activity exemptions: Article 13 of the MLI -- 3.4.3. Splitting-up of contracts: Article 14 of the MLI. |
3.4.4. Definition of a person closely related to an enterprise: Article 15 of the MLI -- 3.5. Improving dispute resolution, arbitration, corresponding adjustments -- 3.5.1. MAP improvement -- 3.5.2. Arbitration -- 3.5.3. Corresponding adjustments -- 3.6. General policy on options and reservations -- 3.7. Constitutional issues -- 3.7.1. Adoption procedures -- 3.7.2. Subsequent withdrawal or entry of other countries to the MLI -- 3.7.3. Subsequent withdrawal of reservations -- 3.7.4. Consolidated versions of treaties -- 3.7.5. Language issues -- 3.7.6. Conference of the parties -- 3.8. Overall evaluation and future outlook -- Chapter 4: Implementing the Multilateral Instrument in Austria -- 4.1. Party to the MLI and Covered Tax Agreements -- 4.1.1. Party to the MLI -- 4.1.2. Covered Tax Agreements -- 4.2. Hybrid mismatches -- 4.2.1. Transparent entities: Article 3 of the MLI -- 4.2.2. Dual-resident companies: Article 4 of the MLI -- 4.2.3. Application of methods for elimination of double taxation: Article 5 of the MLI -- 4.3. Treaty abuse -- 4.3.1. |
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 Preamble: Article 6 of the MLI -- 4.3.2. Main purpose test: Article 7 of the MLI -- 4.3.3. Simplified limitation on benefits: Article 7 of the MLI -- 4.3.4. Dividend transfer transaction: Article 8 of the MLI -- 4.3.5. Capital gains from alienation of shares or interests of entities deriving their value principally from immovable property: Article 9 of the MLI -- 4.3.6. Anti-abuse provision for permanent establishments situated in third jurisdictions: Article 10 of the MLI -- 4.3.7. Application of tax agreements to restrict a party's right to tax its own residents: Article 11 of the MLI -- 4.4. Avoidance of permanent establishment status -- 4.4.1. Artificial avoidance of permanent establishment status through commissionaire arrangements and similar strategies: Article 12 of the MLI. |
4.4.2. Artificial avoidance of permanent establishment status through specific activity exemptions: Article 13 of the MLI -- 4.4.3. Splitting-up of contracts: Article 14 of the MLI -- 4.4.4. Definition of a person closely related to an enterprise: Article 15 of the MLI -- 4.5. Improving dispute resolution, arbitration, corresponding adjustments -- 4.5.1. MAP improvement -- 4.5.2. Arbitration -- 4.5.3. Corresponding adjustments -- 4.6. General policy on options and reservations -- 4.7. Constitutional issues -- 4.7.1. Adoption procedures -- 4.7.2. Subsequent withdrawal or entry of other countries to the MLI -- 4.7.3. Subsequent withdrawal of reservations -- 4.7.4. Consolidated versions of treaties -- 4.7.5. Language issues -- 4.7.6. Conference of the parties -- 4.8. Overall evaluation and future outlook -- Chapter 5: Implementing the Multilateral Instrument in Belgium -- 5.1. Party to the MLI and Covered Tax Agreements -- 5.1.1. Party to the MLI -- 5.1.2. Covered Tax Agreements -- 5.2. Hybrid mismatches -- 5.2.1. Transparent entities: Article 3 of the MLI -- 5.2.2. Dual-resident companies: Article 4 of the MLI -- 5.2.3. Application of methods for elimination of double taxation: Article 5 of the MLI -- 5.3. Treaty abuse -- 5.3.1. Preamble: Article 6 of the MLI -- 5.3.2. Main purpose test: Article 7 of the MLI -- 5.3.3. Simplified limitation on benefits: Article 7 of the MLI -- 5.3.4. Dividend transfer transaction: Article 8 of the MLI -- 5.3.5. Capital gains from alienation of shares or interests of entities deriving their value principally from real property: Article 9 of the MLI -- 5.3.6. Anti-abuse provision for permanent establishments situated in third jurisdictions: Article 10 of the MLI -- 5.3.7. Application of tax agreements to restrict a party's right to tax its own residents: Article 11 of the MLI. |
5.4. Avoidance of permanent establishment status. |
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Sommario/riassunto |
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This book provides an overview of the positions and experiences of 34 select countries with regard to the impact of the MLI on their tax treaty network. |
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