INTL: Political & Legal Issues (Topic)最新文献_第3页

Changes Proposed by Finance Bill, 2012: Is Corporate Gift of Shares Taxable Now? 2012年财政法案提出的变更:公司股票赠与现在纳税吗?

INTL: Political & Legal Issues (Topic) Pub Date : 2012-04-13 DOI: 10.2139/SSRN.2039241

Tarun Jain

引用次数: 0

A Reform-Minded Status Quo Power? China, the G20, and Changes in the International Monetary System 具有改革意识的维持现状的力量?中国、二十国集团与国际货币体系变革

INTL: Political & Legal Issues (Topic) Pub Date : 2012-04-01 DOI: 10.2139/SSRN.2169845

Xiao Ren

引用次数: 11

The Debit and Credit Card Framework Contract and Its Influence on European Legislative Initiatives 借记卡和信用卡框架合同及其对欧洲立法倡议的影响

INTL: Political & Legal Issues (Topic) Pub Date : 2012-04-01 DOI: 10.2139/ssrn.2078158

M. Guimarães

{"title":"The Debit and Credit Card Framework Contract and Its Influence on European Legislative Initiatives","authors":"M. Guimarães","doi":"10.2139/ssrn.2078158","DOIUrl":"https://doi.org/10.2139/ssrn.2078158","url":null,"abstract":"This paper explores the significance of the “contractual mechanism” behind electronic payment transactions and its influence on European legislation. Its main purpose is to investigate how European directives see the electronic payment operation and take in account its characteristics. Card payments are divided into two distinct contractual episodes: the debit or credit card contract and the consecutive mandates given by the cardholder to his bank to pay the suppliers and to debit his account. This division seems not to be taken into account by European legislator in 2008, on Directive 2008/48/EC on credit agreements for consumers, as it was not taken in account before, in 1987. The same can be said of Directive 97/7/EC on the protection of consumers in respect of distance contracts. In contrast, Directive 2007/64/EC on payment services in the internal market (PSD) seems to be a turning point in redefining the contractual structure behind payment transaction. This directive differentiates between single payment transactions not covered by a framework contract and individual payment transactions covered by such a contract. PSD distinguishes, namely for information purposes, the framework contract and the subsequent payment orders given by the user to the payment service provider.","PeriodicalId":206472,"journal":{"name":"INTL: Political & Legal Issues (Topic)","volume":"35 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2012-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128818703","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

Indirect Expropriation and the Right to Regulate: Revisiting Proportionality Analysis and the Standard of Review in Investor-State Arbitration 间接征收与调制权:再论投资者与国家仲裁中的比例分析与审查标准

INTL: Political & Legal Issues (Topic) Pub Date : 2012-03-01 DOI: 10.1093/JIEL/JGS012

Caroline Henckels

{"title":"Indirect Expropriation and the Right to Regulate: Revisiting Proportionality Analysis and the Standard of Review in Investor-State Arbitration","authors":"Caroline Henckels","doi":"10.1093/JIEL/JGS012","DOIUrl":"https://doi.org/10.1093/JIEL/JGS012","url":null,"abstract":"International investment tribunals considering claims of indirect expropriation have increasingly taken into account the host state's regulatory purpose in their analysis, alluding to the need for measures to achieve a balance between host state and investor interests. Some tribunals have attempted to employ proportionality analysis in their determination of claims, but their reasoning has been methodologically problematic and characterized by a stringent standard of review, diverging from the approach of other international and supranational fora hearing disputes concerning the exercise of public power affecting individual rights and interests. Investment tribunals should be more deferential in performing proportionality analysis, mindful of host state authorities' greater democratic legitimacy and proximity to host state communities, and tribunals' comparatively weak institutional capacity. Such an approach would entail greater deference to host states in evaluating the legitimacy of a measure's objective, the measure's suitability and necessity, and the ultimate balance between the interests of the host state and of the investor. An appropriately deferential use of proportionality analysis is a more coherent approach to indirect expropriation that provides greater space for host states to take measures in the public interest, yet provides sufficient scrutiny to control misuse of public power. Oxford University Press 2012, all rights reserved, Oxford University Press.","PeriodicalId":206472,"journal":{"name":"INTL: Political & Legal Issues (Topic)","volume":"25 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2012-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114073247","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: 56

Consumer Credit in India 印度的消费信贷

INTL: Political & Legal Issues (Topic) Pub Date : 2012-02-21 DOI: 10.2139/ssrn.2008587

S. Bhattacharya

{"title":"Consumer Credit in India","authors":"S. Bhattacharya","doi":"10.2139/ssrn.2008587","DOIUrl":"https://doi.org/10.2139/ssrn.2008587","url":null,"abstract":"Consumer Credit‘s essence lies in establishing a sustainable fair banker customer relation. The United Nations Guidelines (as expanded in 1999) emphasize that the consumer’s economic interests like - right to information, right to choice or decision making, right not to be exploited by unconscionable rate of interests. Earlier there were common practice of Standard form of Contracts where there was no pre negotiation between banks or financiers and the consumers; and the latter were left with the choice either to accept or leave the contractual obligations. However, with the 21st Century Age of Global Consumerism, the banks are duty bound to stipulate beforehand all the essentials like-the rate of interests involved, penalty for default etc. The present doctrinal paper aims to portray the concept, economic significance with relevance of consumer credit models in other countries emphasizing mainly on its progress and challenges in India, emphasizing on its Hypothesis - In present Scenario, there is urgent need to introduce an efficacious uniform consumer credit law in India for facilitating transparency and fairness in the Banker-customer mutual relationship, has formulated following Research Objectives for systematic study: Drawing the economics approach in studying consumer credit transactions. Analyzing the negative outcome of banking credit services. Depicting the modern-day significance of consumer credit legislations in Western Countries like- US and UK Vis-a-Vis Indian consumer credit legislations along with role attributed to legal enforcement bodies in cases of banking deficiency of services.","PeriodicalId":206472,"journal":{"name":"INTL: Political & Legal Issues (Topic)","volume":"76 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2012-02-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125470970","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

Italy 2011: A Year of Sufferance 意大利2011:忍受之年

INTL: Political & Legal Issues (Topic) Pub Date : 2012-02-18 DOI: 10.2139/ssrn.2008937

Maurizio Mazziero, Leonardo Baggiani, S. Fait, A. Lawford

引用次数: 0

Can Canada Join the Trans-Pacific Partnership? Why Just Wanting it is Not Enough 加拿大能加入跨太平洋伙伴关系协定吗?为什么仅仅想要是不够的

INTL: Political & Legal Issues (Topic) Pub Date : 2012-02-09 DOI: 10.2139/SSRN.2023963

L. Dawson

引用次数: 14

Tax Tilting and Politics: Some Theory and Evidence for Latin America 税收倾斜与政治:拉丁美洲的一些理论和证据

INTL: Political & Legal Issues (Topic) Pub Date : 2012-02-02 DOI: 10.2139/ssrn.1998373

J. Cover, R. Pastén

{"title":"Tax Tilting and Politics: Some Theory and Evidence for Latin America","authors":"J. Cover, R. Pastén","doi":"10.2139/ssrn.1998373","DOIUrl":"https://doi.org/10.2139/ssrn.1998373","url":null,"abstract":"A government budget deficit can exist for at least two possible reasons: tax smoothing and/or tax tilting. Under tax-smoothing, deficits are temporary phenomena resulting from the decision not to vary the tax rate in response to fluctuations in government spending (as a share of output). This is done in order to minimize the distortionary cost of taxes. Tax tilting occurs whenever the government has an incentive to discount the losses to society from taxes at a higher rate than society discounts them; hence it delays taxes or advances spending introducing an upward trend in total government debt. This paper develops a model that implies that tax-tilting tends to increase with political risk. An increase in political risk, measured by the probability of losing power, increases the rate at which the government discounts the future, causing government policy to be relatively more myopic. Hence it delays taxes or advances spending and its deficit increases. Using data from a panel of 19 Latin-American countries for the period 1984–2009, the paper presents estimation results that strongly support the proposition that an increase in political risk increases the degree of tax-tilting.","PeriodicalId":206472,"journal":{"name":"INTL: Political & Legal Issues (Topic)","volume":"10 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2012-02-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131104308","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: 7

Cutting Too Close? Design Protection and Innovation in Fashion Goods 切得太近?时尚商品的设计保护与创新

INTL: Political & Legal Issues (Topic) Pub Date : 2012-01-31 DOI: 10.2139/ssrn.1997100

P. Hackett

引用次数: 3

Legitimacy of Global Accounting Standards: A New Analytical Framework 全球会计准则的合法性:一个新的分析框架

INTL: Political & Legal Issues (Topic) Pub Date : 2012-01-23 DOI: 10.2139/ssrn.1990796

Masatsugu Sanada

{"title":"Legitimacy of Global Accounting Standards: A New Analytical Framework","authors":"Masatsugu Sanada","doi":"10.2139/ssrn.1990796","DOIUrl":"https://doi.org/10.2139/ssrn.1990796","url":null,"abstract":"This paper is a conceptual examination of global expansion of International Financial Reporting Standards (IFRS) and perceives its expansion as gaining legitimacy in the global financial regulatory field. From this stance, this paper assumes a pragmatic definition of legitimacy, which originally had many definitions that had become ‘motivation for acceptance among multi-stakeholders,’ and sets up a Legitimacy model that constitutionally analyzes legitimacy of global accounting standards. Drawing upon institutional theory, this study intends to provide a new perspective to accounting literature. The Legitimacy model constitutionally analyzes legitimacy of the global accounting regulatory system, which we can assume is a multilayer network, and separates legitimacy of IFRS and IASB, which have not necessarily been separated in previous studies. By employing the concept of reflexivity, this model clarifies the mechanism in which both the legitimacies of accounting standards and of the standard setters interact to convey legitimacy of global accounting standards as a system. The main contributions of this paper are analyzing accounting standards as global standards and/or a global institution and providing a new analytical framework to legitimacy of global accounting standards.","PeriodicalId":206472,"journal":{"name":"INTL: Political & Legal Issues (Topic)","volume":"112 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2012-01-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132686531","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: 6