Constitutional Economics and the Federal Constitution of the European Union

On 1 January 1995 Austria became a member of the European Union. Austria’s accession to the EU constituted the most important transfer of jurisdiction in the history of the Federal Constitution. On this occasion the Austrian legislature passed an amendment to the Federal Constitution which provides for the participation of Austrian organs in the decision-making process of the European Union. The legal basis of Austria’s membership in the EU is the treaty on accession to the European Union and the special constitutional bill authorizing the competent authorities to ratify the treaty on accession. First of all, provisions on the election of Austrian members to the European Parliament were introduced by the amendment into the Constitution. Secondly, the amendment contains a procedure for participation of the Austrian lands and local governments in the decisions of the European Union. Thirdly, the legislative bodies on the central government level (National Council and Federal Council) are also accorded the right to participate in decision-making of the EU. Finally, a special provision confirming Austria’s participation in the Common Foreign and Security Policy of the Union was introduced.

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Switzerland

The International Protection of Adults ◽

10.1093/9780198727255.003.0028 ◽

2015 ◽

Author(s):

Regina Aebi-Müller ◽

Melissa Magliana ◽

Adrian Ward

Keyword(s):

European Union ◽

Federal Government ◽

Federal State ◽

The European Union ◽

Foreign Nationals ◽

Division Of Powers ◽

Federal Constitution ◽

Swiss Confederation ◽

Bilateral Treaties ◽

High Degree

Switzerland (Swiss Confederation, Confoederatio Helveticae, CH) is a federal state organized on three political levels: the communes, the cantons, and the federal government. Originally established as a confederation, the Swiss federation was formed in 1848 with the adoption of the federal constitution. The division of powers between the federal government and the cantons—individual states with autonomous legislative, executive, and judicial branches and a high degree of independence—is constitutionally defined. Switzerland is not a member of the European Union but is related to it through many bilateral treaties. It has a population of almost 8 million, of which 23% are foreign nationals.

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Der OECD-Aktionsplan gegen die Steuervermeidung multinationaler Unternehmen – eine ordnungsökonomische Analyse der Maßnahmen und Reformoptionen

Zeitschrift für Wirtschaftspolitik ◽

10.1515/zfwp-2015-0209 ◽

2015 ◽

Vol 64 (2) ◽

Author(s):

Marco C. Melle

Keyword(s):

European Union ◽

Action Plan ◽

Tax Avoidance ◽

Multinational Companies ◽

Constitutional Economics ◽

The European Union ◽

Profit Shifting ◽

Corporation Tax ◽

National Corporation ◽

Avoidance Strategies

AbstractOn July, 19th, 2013 the OECD published an „Action Plan on Base Erosion and Profit Shifting“, a catalogue of 15 actions against the tax avoidance strategies of multinational companies. The intention of the present paper is to investigate and evaluate if such a coordination of the national policies is necessary from a constitutional economics perspective. The thesis is that the planned actions against the tax avoidance strategies of multinational companies can strengthen the relation of the national corporation tax revenues to the use of public goods. However, the question arises if for interest and royalty payments an international coordinated withholding taxation would not be preferable and if the European Union additionally should not agree on a common assessment base for corporate taxation.

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Right to Privacy and Malaysian Practice: A Step Further in Recognising another Aspect of Human Rights

Environment-Behaviour Proceedings Journal ◽

10.21834/ebpj.v5isi3.2570 ◽

2020 ◽

Vol 5 (SI3) ◽

pp. 289-295

Author(s):

Normawati Hashim ◽

Abd Shukor Mohd Yunus

Keyword(s):

South Africa ◽

European Union ◽

Human Rights ◽

Hong Kong ◽

Publishing House ◽

Legal Framework ◽

The European Union ◽

Human Right ◽

Federal Constitution ◽

International Publishing

Privacy is an individual right that is fundamental to protect the dignity of a person, especially in the technological era. Currently, privacy is not part of human right under the Malaysian Federal Constitution. Conversely, European Union, South Africa, Hong Kong, and India were advance in the recognition. This is qualitative research analysing the need to move forward in recognising privacy as part of human right with reference to the practice of the European Union, South Africa, Hong Kong, and India. The outcome of the study is proposing a legal framework recognising privacy as a basic human right in Malaysia Keywords: privacy; human rights; fundamental liberties; external intrusion eISSN: 2398-4287© 2020. The Authors. Published for AMER ABRA cE-Bsby e-International Publishing House, Ltd., UK. This is an open access article under the CC BYNC-ND license (http://creativecommons.org/licenses/by-nc-nd/4.0/). Peer–review under responsibility of AMER (Association of Malaysian Environment-Behaviour Researchers), ABRA (Association of Behavioural Researchers on Asians) and cE-Bs (Centre for Environment-Behaviour Studies), Faculty of Architecture, Planning & Surveying, Universiti Teknologi MARA, Malaysia. DOI: https://doi.org/10.21834/ebpj.v5iSI3.2570

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