PSN: International Agreements/Treaties (Topic)最新文献

Coalition-Proof Stability and Optimal Surplus Sharing in International Environmental Agreements 国际环境协定中的抗联盟稳定性与最优剩余分配

PSN: International Agreements/Treaties (Topic) Pub Date : 2021-07-15 DOI: 10.2139/ssrn.3887276

Ryusuke Shinohara

引用次数: 0

International Investment Agreements: 'Inside and Outside Agreements' 国际投资协议:“内外协议”

PSN: International Agreements/Treaties (Topic) Pub Date : 2019-05-15 DOI: 10.2139/ssrn.3388442

A. Franklin

引用次数: 0

A Comparative Foreign Relations Law Agenda: Opportunities and Challenges 比较外交关系法议程:机遇与挑战

PSN: International Agreements/Treaties (Topic) Pub Date : 2019-03-31 DOI: 10.2139/ssrn.3363312

Oona A. Hathaway

{"title":"A Comparative Foreign Relations Law Agenda: Opportunities and Challenges","authors":"Oona A. Hathaway","doi":"10.2139/ssrn.3363312","DOIUrl":"https://doi.org/10.2139/ssrn.3363312","url":null,"abstract":"International law is generally understood to be made up of the rules that states accept as binding in their relations with one another. But international law is the product not only of a political and legal process that takes place between states — as this common understanding implies — but also of processes that take place within them. And yet to date there has been remarkably little cross-national work examining the role of domestic politics and law in the creation of treaties and other international law. Part of the reason for this gap is the difficulty of conducting cross-national studies of foreign relations law on a large scale. To the extent there have been comparative studies done of foreign relations law, they have been largely limited to relatively small-scale case studies. More comprehensive examination of the differences across nations in the ways in which they make international commitments is rare. This chapter aims to contribute to an emerging conversation about how best to carry out a more comprehensive examination of differences between states in the law governing their engagement in the world around them. It maps out five areas that offer opportunities and challenges for the study of comparative foreign relations law. First, the choice of methodology, whether quantitative or qualitative. Second, the under-representation of certain states in existing foreign relations scholarship. Third, the domestic political and institutional structures that shape the interplay between the legislative, executive, and judicial functions within states. Fourth, the role of geopolitics. Fifth, the chapter sounds a cautionary note about approaching international law through domestic law.","PeriodicalId":191678,"journal":{"name":"PSN: International Agreements/Treaties (Topic)","volume":"89 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131963641","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

The Interpretation of Plurilingual Tax Treaties: Routine Interpretation — A Refutation 多语税收协定的解释:常规解释——一个反驳

PSN: International Agreements/Treaties (Topic) Pub Date : 2018-12-14 DOI: 10.2139/ssrn.3301474

R. X. Resch

{"title":"The Interpretation of Plurilingual Tax Treaties: Routine Interpretation — A Refutation","authors":"R. X. Resch","doi":"10.2139/ssrn.3301474","DOIUrl":"https://doi.org/10.2139/ssrn.3301474","url":null,"abstract":"Based on an analysis of 3,844 tax treaties, the Vienna Convention on the Law of Treaties and its Commentaries (VCLT), and case law of various domestic and international courts. The current orthodoxy maintains that courts are not required to compare all language texts of a plurilingual treaty but may rely on a single one for cases of routine interpretation. This view is erroneous, in violation of the VCLT, and the source of treaty misapplication; taxpayers are ill-advised to pay attention only to the text in their own language. In daily practice, the issue is of great relevance: almost three-quarters of the well over 3,000 concluded tax treaties are plurilingual. The BEPS MLI escalates complexity because it modifies a large number of treaties having texts in various languages. This study aims to (1) increase awareness about the pitfalls of the current orthodoxy and, in consequence, help diminish misapplication of plurilingual tax treaties through its abandonment, (2) show that sole reliance on prevailing texts is available as a pragmatic alternative in line with the VCLT, and (3) provide policy recommendations how residual cases may be eliminated. To support these goals, this study seeks to provide conclusive arguments and useful data to policy makers, treaty negotiators, judges, practitioners, and other scholars. Its analysis of all tax treaty final clauses is intended to help both taxpayers and courts interpreting tax treaties in practice. The general arguments presented in this book are however not limited to tax treaties, since similar issues play a role in the interpretation of other treaties, for example, in the field of foreign investment regulation. Note: Excerpt of my Thesis, consisting in TOC, Introduction, and Chapter 3 (Routine Interpretation: A Refutation), the latter being an updated and more extensive version of my previous paper 'Not in Good Faith — A Critique of the Vienna Convention Rule of Interpretation Concerning its Application to Plurilingual (Tax) Treaties'.","PeriodicalId":191678,"journal":{"name":"PSN: International Agreements/Treaties (Topic)","volume":"32 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-12-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122368946","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 1

Parallel Tracks Towards a Global Treaty on Carbon Pricing 迈向全球碳定价条约的平行轨道

PSN: International Agreements/Treaties (Topic) Pub Date : 2018-10-03 DOI: 10.2139/ssrn.3259932

J. C. van den Bergh, A. Angelsen, A. Baranzini, W. Botzen, S. Carattini, Stefan Drews, Tessa Dunlop, Eric Galbraith, E. Gsottbauer, R. Howarth, Emilio Padilla, Jordi Roca, Robert C. Schmidt

{"title":"Parallel Tracks Towards a Global Treaty on Carbon Pricing","authors":"J. C. van den Bergh, A. Angelsen, A. Baranzini, W. Botzen, S. Carattini, Stefan Drews, Tessa Dunlop, Eric Galbraith, E. Gsottbauer, R. Howarth, Emilio Padilla, Jordi Roca, Robert C. Schmidt","doi":"10.2139/ssrn.3259932","DOIUrl":"https://doi.org/10.2139/ssrn.3259932","url":null,"abstract":"We argue that a global carbon price is the only way to effectively tackle free riding in international climate policy, required to substantially reduce greenhouse gas emissions. We briefly review the main reasons behind the essential role of carbon pricing, address common misunderstandings and scepticism, and identify key complementary policy instruments. Negotiating global carbon pricing is argued to be much easier than negotiating binding country-level targets, especially if it includes equitable revenue recycling. Moreover, a global carbon price can be more readily adapted to new data and insights of climate science. We propose a political strategy towards a global carbon price that consists of two tracks. The first entails assembly of a carbon-pricing club, a specific case of a climate club, to gradually move towards a full participatory agreement on carbon pricing. The second track involves putting time and energy into re-focusing UNFCCC negotiations on a carbon-pricing agreement. The two tracks reinforce one another, increasing the likelihood of a successful outcome.","PeriodicalId":191678,"journal":{"name":"PSN: International Agreements/Treaties (Topic)","volume":"47 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-10-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123692425","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 37

Us Regulators May Not Prevent Private Space Activity on the Basis of Article VI of the Outer Space Treaty 美国监管机构不能根据《外层空间条约》第六条阻止私人空间活动

PSN: International Agreements/Treaties (Topic) Pub Date : 2018-03-28 DOI: 10.2139/SSRN.3169365

Laura Montgomery

引用次数: 3

Objective or Subjective - Anti-Treaty Shopping Policy in Selected Asian Jurisdictions in the Post-BEPS World 客观或主观-后beps世界中某些亚洲司法管辖区的反条约购物政策

PSN: International Agreements/Treaties (Topic) Pub Date : 2018-01-01 DOI: 10.2139/ssrn.3104976

S. Baik, M. Petutschnig

{"title":"Objective or Subjective - Anti-Treaty Shopping Policy in Selected Asian Jurisdictions in the Post-BEPS World","authors":"S. Baik, M. Petutschnig","doi":"10.2139/ssrn.3104976","DOIUrl":"https://doi.org/10.2139/ssrn.3104976","url":null,"abstract":"BEPS Action 6 proposes two distinct anti abuse measures to be incorporated into the OECD Model Convention and subsequently into the various bilateral tax treaties: A Limitation on Benefits (LoB) clause and Principal Purpose Test (PPT). While both anti abuse measures are new to the OECD Model Convention, various countries around the world have implemented either LoB or PPT clauses or both into their tax treaties. This paper analyses the treaty network of eight Asian / Pacific jurisdictions (Australia, China, Hong Kong, Japan, Malaysia, Singapore, and Taiwan) with respect to the anti-abuse measures employed in these treaties. The majority of the more than 500 treaties in the sample do not included an anti-abuse measure of any kind. While the use of anti-abuse rules in general is highly diverse, the choice of the preferred measure if an anti-abuse rule is incorporated in the treaty is quite homogeneous. The one measure most often used is the principal purpose test (or a variation thereof), with 113 individual treaties containing that test. LoB clauses are used in only 16 treaties. The historical development of the treaty networks shows a strong increase in the (relative) importance of the PPT since 43% of all new treaties concluded after 2009 contain such a provision while only 5% of these treaties contain a LoB.","PeriodicalId":191678,"journal":{"name":"PSN: International Agreements/Treaties (Topic)","volume":"23 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116661179","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Tax Treaty Disputes: A Global Quantitative Analysis 税收协定争端:全球定量分析

PSN: International Agreements/Treaties (Topic) Pub Date : 2017-08-01 DOI: 10.1017/9781316528945.034

Eduardo A. Baistrocchi, M. Hearson

引用次数: 0

Germany’ Presidency in the G20: Testing by Trump 德国担任G20主席国:特朗普的考验

PSN: International Agreements/Treaties (Topic) Pub Date : 2017-07-26 DOI: 10.2139/ssrn.3009180

M. Larionova

引用次数: 0

The Intellectual Property Treaty Landscape in Africa, 1998 to 2015 非洲知识产权条约格局，1998 - 2015

PSN: International Agreements/Treaties (Topic) Pub Date : 2017-05-05 DOI: 10.2139/SSRN.3008743

J. de Beer, J. Baarbé, Caroline B. Ncube

引用次数: 1