UCD Law Working Papers in Law最新文献

The Anglo Irish Treaty – Legal Interpretation, 1921-1925 盎格鲁-爱尔兰条约-法律解释，1921-1925

UCD Law Working Papers in Law Pub Date : 2021-08-09 DOI: 10.2139/ssrn.3902086

T. Mohr

{"title":"The Anglo Irish Treaty – Legal Interpretation, 1921-1925","authors":"T. Mohr","doi":"10.2139/ssrn.3902086","DOIUrl":"https://doi.org/10.2139/ssrn.3902086","url":null,"abstract":"This article examines contemporary legal analyses of the document that is often called the “Anglo Irish Treaty”, “Articles of Agreement”, the “1921 Treaty” or most often simply “the Treaty”. It takes a comparative approach by presenting the legal arguments used by British and Irish supporters and opponents of the settlement in the early 1920s. The article explains how the relative brevity of the document signed on 6 December 1921 ensured that many aspects of the settlement were vague and ambiguous. It argues that many of the ambiguities within the Treaty were not accidental features created by poor drafting but were, in fact, essential aspects of the final settlement. This leads to a conclusion that the provisions of the Treaty were often as important for what they did not say as for what they did. This leads to the conclusion that much of the opposition to the settlement was not merely based on an obsession with symbols of sovereignty but on a desire for greater clarity in a settlement whose existence depended on deliberate opacity. Some of the ambiguities created by the Treaty settlement are largely of historical interest, for example the nature of the parliamentary oath, the meaning of Dominion status and the relationship between law and practice in Commonwealth relations. Other legal issues connected with the Treaty, for example those connected to the foundation of the Irish Free State and the position of Northern Ireland, continue to form the subject of debate in the twenty first century. This article argues that these and other legal disputes are not capable of solution as the deliberate ambiguity of the Treaty was designed to ensure that they be insoluble so that both sides could interpret the settlement according to what they wanted to see.","PeriodicalId":331501,"journal":{"name":"UCD Law Working Papers in Law","volume":"35 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-08-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128431179","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

Consultation on Financing for Development: International and Regional Level Practices 关于发展筹资:国际和区域一级做法的协商

UCD Law Working Papers in Law Pub Date : 2020-05-01 DOI: 10.2139/ssrn.3590316

S. Airey

引用次数: 0

Taxation Untapped: The Potential of the UN Sustainable Development Goals to Promote Progressive International Tax Reform 未开发的税收:联合国可持续发展目标促进渐进式国际税收改革的潜力

UCD Law Working Papers in Law Pub Date : 2020-05-01 DOI: 10.2139/ssrn.3590329

S. Airey

{"title":"Taxation Untapped: The Potential of the UN Sustainable Development Goals to Promote Progressive International Tax Reform","authors":"S. Airey","doi":"10.2139/ssrn.3590329","DOIUrl":"https://doi.org/10.2139/ssrn.3590329","url":null,"abstract":"Taxation is a unique and valuable method to create a significant and sustainable source of domestic and international public finance for the public goods essential to the realisation of the UN’s Sustainable Development Goals (SDGs). However, current proposals for reform of the international tax regime to address tax avoidance by high-profit multinational corporations (MNCs) are deeply flawed. This contribution explores the potential of Goal 17 of the SDGs to mandate and articulate a progressive international tax reform agenda based on two pillars. The first makes recognition of the real harms done by massive tax evasion by MNCs central to any reform agenda, and proposes that taxation be reconceptualised as an institution representing a public compact between a government, its people and MNCs in a public-oriented state. The second pillar proposes the concept of Global Wealth Chains (GWCs) as the basis for exploring a more effective, transnational tax governance regime. In the following paragraphs I highlight the estimated funding gap to meet the SDGs, and describe the size and harmful effects of the ‘tax gap’ from tax evasion and avoidance, in particular for poorer countries. I then show how the flagship international tax reform agenda led by the Organisation for Economic Co-operation and Development (OECD) and G20 - the Base-Erosion and Profit-Shifting (BEPS) project - is based on a flawed understanding of the governance of MNCs’ profit-generation activities. I conclude with a proposal for the need to think systematically, historically and strategically about international tax governance, in order to articulate and promote an equitable and effective international tax reform agenda.","PeriodicalId":331501,"journal":{"name":"UCD Law Working Papers in Law","volume":"16 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-05-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125339452","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

Has the EU Taken Comprehensive and Coherent Action to Combat Discrimination? 欧盟是否采取了全面和一致的行动来打击歧视?

UCD Law Working Papers in Law Pub Date : 2020-05-01 DOI: 10.1007/978-3-030-43764-0_8

Sara Benedi Lahuerta

引用次数: 1

Philanthropic Giving in Ireland: A Scoping Project 爱尔兰的慈善捐赠:一个范围界定项目

UCD Law Working Papers in Law Pub Date : 2019-12-12 DOI: 10.2139/ssrn.3502780

Oonagh B. Breen, Patricia A. Quinn

{"title":"Philanthropic Giving in Ireland: A Scoping Project","authors":"Oonagh B. Breen, Patricia A. Quinn","doi":"10.2139/ssrn.3502780","DOIUrl":"https://doi.org/10.2139/ssrn.3502780","url":null,"abstract":"For a developed country, with a reputation for generosity towards the needy, Ireland has a very limited profile in structured, persistent philanthropic giving. At €120m, institutional philanthropic giving (as defined) represents a tiny proportion of Ireland’s €11bn turnover in the non-profit sector. Philanthropists need evidence of need and potential impact if their donations are to be well informed; the public needs to witness and approve of the effects of philanthropy if philanthropy is to be recognised as creating social goods; policymakers need tangible evidence to support decision-making including tax regulation. \u0000 \u0000Recognising the growing coalition of interest in measuring philanthropy and the lack of any Irish equivalent to the annual surveys produced overseas, this paper sets out to close the knowledge gap by identifying the factors necessary to make Irish philanthropy more transparent and better understood. \u0000 \u0000Supported by Benefacts, a leading non-profit research body in Ireland, the researchers aim to conduct a multi-annual research project 2018–21 to set out for the first time an agreed definition of ‘philanthropy’ in the Irish context and to provide a comparative basis for the study of Irish philanthropy by third party researchers. This paper is the first step towards facilitating valid international philanthropic comparisons between Ireland and other similar countries. Identifying the available data sources on, and gaps in knowledge about, philanthropy in Ireland, focusing specifically on gifts and receipts, it assesses the discernible trends in philanthropic giving in Ireland.","PeriodicalId":331501,"journal":{"name":"UCD Law Working Papers in Law","volume":"10 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-12-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114632889","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

European Consensus: A Way of Reasoning 欧洲共识:一种推理方式

UCD Law Working Papers in Law Pub Date : 2009-05-28 DOI: 10.2139/SSRN.1411063

K. Dzehtsiarou

引用次数: 2