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Treaties

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Double taxation conventions (DTCs) raise a plethora of interpretational questions for the practitioner and student of tax law. This book provides the answers. An encyclopedic treatise on DTCs, Klaus Vogel on Double Taxation Conventions is a guide to all legal issues DTCs raise and includes information on worldwide case law and commentators' views. The OECD Model Convention serves as the organisational basis for this work. Each chapter focuses on one article of the Convention and provides: the wording of the article and that of the respective articles of the UN and US Models, the official Commentary by OECD, and an extensive discussion by the authors of the legal problems involved. In addition, Klaus Vogel on Double Taxation Conventions offers an account of all German tax treaties, how they differ from the model provisions, and the potential practical impact of such differences.

internationale belastingverdragen --- conventions fiscales internationales --- Tax law --- Germany --- Double taxation --- Treaties. --- Double taxation - Germany - Treaties. --- Double taxation - Treaties.

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Commercial treaties. --- Trans-Pacific Partnership Agreement

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La responsabilité de protéger (R2P), concept apparu en 2001 et reconnu quatre ans plus tard par l'Assemblée générale de l'ONU, est une norme émergente des relations internationales selon laquelle chaque État a la responsabilité de protéger sa population des crimes de génocide, crimes contre l'humanité, nettoyage ethnique et crimes de guerre et, s'il y échoue, la communauté internationale a la responsabilité d'intervenir. Souvent invoquée pour justifier des interventions militaires – par exemple en Libye (2011) –, elle ne se réduit pas à l'usage de la force et ne doit pas être confondue avec le droit d'ingérence. La R2P fait l'objet d'un débat naturel, puisqu'elle incarne exemplairement les tensions entre sécurité nationale et sécurité humaine, souveraineté et droits de l'homme, paix et justice, qui agitent la société internationale.

Treaties, International --- International Law --- Law, Politics & Government

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Agricultural laws and legislation --- Commercial treaties