International arbitration and domestic law

2013 ◽  
pp. 40-58 ◽  
Author(s):  
Luca Radicati di Brozolo
Keyword(s):  
International Arbitration ◽  
Domestic Law

scholarly journals International Commercial Arbitration Institutes

2013 ◽  
Author(s):  
Uğur Sayın
Keyword(s):  
New York ◽  
Point Of View ◽  
International Arbitration ◽  
Commercial Arbitration ◽  
International Commercial Arbitration ◽  
The People ◽  
New York Convention ◽  
Domestic Law

Because of exportation and importation of countries, the amount of commerce enlarged, therefore foreign agreements increased. Because of having differnet law systems of the contries the people, working on permanent investment and commerce wishes to have the suitable arbitration that they want.From this point of view, begining from the year 1898, It has been worked on to develop contraptions do international authorized commercial court’s duty. Then permanent arbitration council was established, Cenevre Convention, New York Convention was established, and the rules of international arbitration called UNCITRAL was constituted. The countries which are the contracting parties of these agreements, agreed that the implement of rules on their own domestic law systems. In addition, they delegated compulsory execution for these rules. Beside this, to organise the international commercial arbitration, countries and private institues are founded arbitration institues. Today there are hundereds of international commercial arbitration institues, which are called as the same name of their city’s, the most favorite and their woking systems are explaned.

Domestic Anti-Avoidance Legislation in Relation to Tax Treaty Law

2017 ◽  
Vol 6 (2) ◽  
pp. 312
Author(s):  
Shkumbin Asllani
Keyword(s):  
International Law ◽  
Tax Avoidance ◽  
International Taxation ◽  
Main Principle ◽  
Legal Practice ◽  
Tax Treaties ◽  
International Tax ◽  
Tax Payers ◽  
The Relationship ◽  
Domestic Law

In today’s international taxation most of the developing countries enter into tax treaties which are drafted in line with the OECD MC to eliminate double taxation. Yet, is well-known fact that tax treaties in practice are abused by tax payers, therefore, majority of states have introduce legislation specifically designed to prevent tax avoidance and protect their domestic interests. In legal practice and literature the act of overriding international tax treaties and denying treaty benefits in favour of domestic law provisions threatens main principle of international law and therefore is questionable to what extend the relationship between domestic law and international tax treaty agreements bridges the international norms.

LEGAL ISSUES REGARDING IMPOSITION OF E-FORM D AS A BASIS FOR DETERMINATION OF PREFERENTIAL TARIFFS IN ATIGA

2020 ◽  
Vol 4 (2) ◽  
Author(s):  
Aditya Subur Purwana ◽  
Wahyu Hidayat ◽  
Mursal Maulana
Keyword(s):  
Research Method ◽  
Descriptive Analysis ◽  
Legal Issues ◽  
Legal Certainty ◽  
Layer System ◽  
Legal Provisions ◽  
Directorate General ◽  
Domestic Law

Submission of Certificate of Origin (e-Form D) is conducted through a three-layer system named ASW Gateway, LNSW, and CEISA has raised issues related to the period/time of receipt of e-Form D given by customs authorities for the purposes of charging preferential tariffs in the ATIGA scheme. This article aims to analyze the legal certainty in submitting e-Form D to the customs authorities in the importing country, in this case, the Directorate General of Customs and Excise for the purpose of charging preferential tariffs, so that it can be in line with the presentation principle based on the ATIGA OCP and Indonesian domestic legal provisions. The research method used is a normative juridical approach with descriptive analysis and normative qualitative to draw conclusions. Based on the research, it was concluded that with regard to the submission of e-Form D, Customs and Excise Officials must have confidence based on factual evidence to determine whether the principle of submission of e-Form D has been accomplished or refused when an interruption in the ASW Gateway, LNSW or CEISA happened so the Customs Officer and Excise can determine tariffs based on OCP as well as domestic law in force in Indonesia.Keywords: ATIGA, Customs Authority, Directorate General of Customs and Excise, e-Form D, Tariffs Preference.ABSTRAK: Penyerahan SKA e-Form D dilakukan melalui tiga layer system yakni ASW Gateway, LNSW, dan CEISA memunculkan permasalahan terkait dengan jangka waktu/saat diterimanya e-Form D oleh otoritas kepabeanan untuk kepentingan pengenaan tarif preferensi dalam skema ATIGA. Penelitian bertujuan menganalisis kepastian hukum dalam penyerahan e-Form D ke otoritas kepabeanan di negara importir, dalam hal ini Direktorat Jenderal Bea dan Cukai untuk kepentingan pengenaan tarif preferensi, sehingga dapat sejalan dengan prinsip presentasi berdasarkan OCP ATIGA dan ketentuan hukum domestik Indonesia. Metode penelitian dilakukan dengan pendekatan yuridis normatif secara deskriptif analisis dan penarikan kesimpulan secara normatif kualitatif. Berdasarkan penelitian, disimpulkan bahwa berkenaan dengan penyerahan e-Form D, Pejabat Bea dan Cukai harus memiliki keyakinan berdasarkan bukti faktual untuk menentukan apakah prinsip penyerahan e-Form D sudah dipenuhi/tidak ketika terjadi gangguan pada ASW Gateway, LNSW atau CEISA sehingga Pejabat Bea dan Cukai dapat menentukan tarif berdasarkan OCP maupun hukum domestik yang berlaku di Indonesia. Kata Kunci: ATIGA, Direktorat Jenderal Bea dan Cukai, e-Form D, Otoritas Kepabeanan, Tarif Preferensi. 

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