scholarly journals Comparative-Legal Analysis of Alternative Tax Dispute Resolution: the Practice of the Russian Federation, the United States, the Netherlands and Germany

2017 ◽  
pp. 58-64
Author(s):  
Елена Цветкова ◽  
Elena Tsvetkova
Keyword(s):  
United States ◽  
The Netherlands ◽  
Dispute Resolution ◽  
The United States ◽  
Alternative Methods ◽  
Main Trend ◽  
Legal Analysis ◽  
Tax Rate ◽  
The Us ◽  
The Moment

The main trend of recent years is the complication of tax administration. In order to improve it states develop forms of work with taxpayers, including alternative tax dispute resolution. The author analyses alternative tax dispute resolution that have already developed in Russia and compares them with similar procedures in the United States, the Netherlands and Germany. To the alternative methods that are applied in Russia the author refers tax monitoring and agreement on the settlement of a tax dispute. Tax monitoring is not seen as a form of tax control, but as a mean of resolving and preventing the occurrence of a tax dispute. The conclusion of an agreement between a tax authority and a taxpayer on the settlement of a dispute in court is possible by reaching a compromise on the qualification of relations, on actual circumstances, on the interpretation of the tax rate. The article contains examples of programs that exist in the US and Germany in the sphere of tax dispute resolution. Also issues related to the implementation of the mediation procedure existing in the United States, the Netherlands and Germany and the possibility of their application in Russia are considered. The author emphasizes the impossibility of applying the procedure of mediation in tax disputes in Russia at the moment due to the lack of legislative regulation.

scholarly journals United States – Tax treatment for “Foreign Sales Corporations” Recourse to Arbitration by the United States under Article 22.6 of the DSU and Article 4.11 of the SCM Agreement (WT/DS108/ARB) A Comment

2005 ◽  
Vol 4 (S1) ◽  
pp. 36-63
Author(s):  
Robert Howse ◽  
Damien J. Neven
Keyword(s):  
United States ◽  
The United States ◽  
Legal Analysis ◽  
Joint Work ◽  
Trade Disputes ◽  
The Us ◽  
The Eu

Some of the legal analysis in this study derives from joint work between Robert Howse and Susan Esserman on this ruling, “Trade disputes quire fairer arbitration,” FT.com, Sep 12, 2002This chapter discusses the decision by the arbitrator on suspension of concessions (“retaliation”) in the dispute between the US and the EU regarding the tax treatment of offshore corporate income under US legislation. By way of background, the first part of the chapter (section 2) describes the operation of the US scheme, including as revised after the first round of WTO rulings.

Alternative Ways to Resolve Disputes Related to Consumer Protection of Financial Services in Hong Kong, Singapore and the United States: Innovations 2017 – 2019

2020 ◽  
Vol 11 (2) ◽  
pp. 394
Author(s):  
Natalia V. IVANOVSKAYA ◽  
Sergey S. ISAI
Keyword(s):  
United States ◽  
Hong Kong ◽  
Consumer Protection ◽  
Financial Services ◽  
Practical Experience ◽  
The United States ◽  
Alternative Methods ◽  
The Us ◽  
The Right ◽  
Goals And Objectives

The authors explore regulatory innovations in financial services consumer protection in Hong Kong, Singapore, and the United States. It was revealed that: (1) the priority of such an alternative way of regulating financial demand with the participation of consumers as mediation is ensured by the activities of the FDRC Center in Hong Kong, and in Singapore – by the new law on mediation in 2017; (2) the creation of a unified mediation model, which is mandatory for all member states – the Singapore Convention on Mediation 2019 – will allow mediation to become the most widely used alternative way to resolve cross-border, including financial, disputes; (3) a positive result of the application of arbitration in the field of settlement of financial disputes with the participation of large banks can be achieved by creating certain conditions, including by attracting highly professional arbitrators with extensive practical experience, as, for example, was done by the Hong Kong International Arbitration Center (HKIAC); (4) on the example of the US experience, one can also identify another way to improve the mechanisms for resolving financial disputes, the goals and objectives of which are shifted from the vector of propaganda and updating alternative methods of resolving financial disputes to improving the mechanism for providing financial services; (5) the inclusion of a clause on the mandatory resolution of possible disputes in arbitration, as a mandatory part of the contract itself with consumers, indicates the deprivation of the right to choose the method of resolving the dispute by the consumer, and also deprives them of the right to file collective claims.

scholarly journals Integrated information systems of the US criminal justice

2020 ◽  
pp. 158-166
Author(s):  
A. A. Sobenin
Keyword(s):  
United States ◽  
Information Systems ◽  
Criminal Justice ◽  
Preliminary Investigation ◽  
The United States ◽  
Electronic Systems ◽  
Legal Analysis ◽  
State Information ◽  
Complex Information ◽  
The Us

The article analyzes the existing information systems of criminal justice in the United States both at the federal and state levels. The features of the functioning of the federal systems of criminal justice are noted. An assessment of the activities of state information systems is given, the features of the work of some of them are given. The criteria are highlighted that made it possible to carry out a comparative legal analysis of state information systems. Close attention is paid to the activities of electronic systems of bodies carrying out preliminary investigation in the United States. The author’s classification of complex information systems of the US criminal justice is proposed.

scholarly journals Enforcing annulled arbitral awards

2018 ◽  
Vol 39 (1) ◽  
pp. 215-240
Author(s):  
Vesna Lazić-Smoljanić
Keyword(s):  
United States ◽  
New York ◽  
The Netherlands ◽  
The United States ◽  
The Us ◽  
Recognition And Enforcement ◽  
The Difference ◽  
New York Convention ◽  
Dutch Supreme ◽  
Judgment Setting

This contribution examines the procedural aspects of the enforcement of arbitral awards that were set aside in the jurisdiction where they were rendered. It focuses on recent cases in the United States and the Netherlands, which adopted a different line of reasoning than the approach taken by French judiciary many years ago. According to the latter, an arbitral award set aside in the ‘country of origin’ may be enforced in France in reliance on national law. Namely, French law on enforcement is more favourable than the 1958 New York Convention on the Recognition and Enforcement of Foreign Arbitral. The courts in the United States and in the Netherlands in recent cases have taken a different approach. They examine the judgment setting aside the award and ignore the effects of the annulment in certain circumstances. Even though there are some common denominators, there are substantial differences between the line of reasoning of the courts in the US and the Netherlands. They remain distinct although a more recent decision of the Dutch Supreme Court emphasises an exceptional nature of such enforcement so that the difference between the two approaches may seem somewhat mitigated. However, a closer look reveals that substantial discrepancies between the courts in these two jurisdictions have remained. The article provides for a critical view on the enforcement of annulled arbitral awards in general. In particular, it points to drawbacks of variety of unilateral approaches amongst various jurisdictions. Additionally, it suggests the development of internationally accepted standards for the sake of legal certainty and predictability of arbitration, should the acceptance of the enforcement of annulled arbitral appear a majority view amongst academics and arbitration practitioners. 

Information processing and the management of uncertainty

1995 ◽  
Vol 10 (1) ◽  
pp. 83-88
Author(s):  
Simon Parsons ◽  
Alessandro saffiotti
Keyword(s):  
United States ◽  
Information Processing ◽  
Intelligent Systems ◽  
The United States ◽  
Alternative Methods ◽  
Modelling Uncertainty ◽  
Great Debate ◽  
The Us ◽  
The Difference ◽  
Management Of Uncertainty

The First International Conference on Information Processing and the Management of Uncertainty (IPMU) was held in 1986 at a time of great debate about the necessity of modelling uncertainty in intelligent systems (which at that time largely meant rule-based expert systems) and the best way of doing so. Whereas the founders of the Conference on Uncertainty in Artificial Intelligence (UAI) in the United States set out with the aim of promoting the use of probability, the organisers of IPMU chose a diametrically opposed course. Though there were a few papers on probability at IPMU '86, the main focus was on alternative methods, primarily those based upon fuzzy sets. Though subsequent conferences have seen greater mix of papers, IPMU remains largely non-probabilistic with the result that the bulk of the participants come from Europe rather than the United States (despite the large amount of work on uncertainty, and especially probability, that is carried out in the US) making IPMU something of a counterpoint to UAT. The difference in participation is exacerbated by the location—whilst the UAI remains in North America, IPMU alternates between Paris and other cities in Europe, including Urbino in 1988 and Palma in 1992.

scholarly journals O modelo de tribunal multiportas americano e o sistema brasileiro de solução de conflitos

2018 ◽  
Vol 1 (39) ◽  
Author(s):  
Marcos Claro Da Silva ◽  
Tânia Lobo Muniz
Keyword(s):  
United States ◽  
Conflict Resolution ◽  
Dispute Resolution ◽  
Alternative Dispute Resolution ◽  
The United States ◽  
Alternative Methods ◽  
Settlement System ◽  
American States ◽  
Resolution System ◽  
The World

RESUMOO artigo faz uma análise do sistema de solução de conflitos brasileiro, a partir dos pressupostos de estabelecimento do sistema multiportas de solução de conflitos norte-americano, representado principalmente pelo conceito de Tribunal Multiportas, a partir da realidade mundial na difusão dos métodos alternativos. Parte do exame dos meios alternativos de solução de conflitos dentro dessa perspectiva de profusão em todo o mundo, para depois delimitar como são tratados no Brasil. Após, apresenta o conceito de Tribunal Multiportas concebido nos Estados Unidos e sua aplicação concreta em alguns estados americanos. Ao final, sob os premissas delineadas, estabelece o grau de implantação do conceito de Tribunal Multiportas no Brasil, da forma como estabelecido nos Estados Unidos, apontando o grau de estabelecimento de um sistema judiciário multiportas.PALAVRAS-CHAVEConflitos de Interesse. Tribunal Multiportas. Acesso à Justiça. Meios Alternativos.ABSTRACTThis paper analyzes the Brazilian conflict settlement system, based on the assumptions of the establishment of the American multi-door conflict resolution system, represented mainly by the concept of multi-door courthouse, based on the diffusion of alternative methods on the world. It begins with an examination of the alternative methods of conflict resolution in the perspective of its profusion around the world and then delineate how they are treated in Brazil. After, it presents the concept of multi-door courthouse designed in the United States and its daily use in some American states. In the end, in the light of the delimited premises, establishes the degree of implementation of the concept of multi-door courthouse in Brazil, as it's established in the United States, pointing the degree of establishment of a multi-door judicial system.KEYWORDSDisputes. Multi-door Courthouse. Justice Access. Alternative Dispute Resolution.

US-Mexico Free Trade: Implications for the United States

1992 ◽  
Vol 34 (2) ◽  
pp. 29-52 ◽  
Author(s):  
Sidney Weintraub
Keyword(s):  
United States ◽  
Free Trade ◽  
Free Trade Agreement ◽  
Trade Agreement ◽  
The United States ◽  
Us Congress ◽  
The North ◽  
The Us ◽  
The Moment ◽  
Changing Attitudes

The Moment of Truth has come for the North American Free Trade Agreement (NAFTA). The US Congress will have to stop talking and vote to accept or reject the agreement negotiated among Canada, Mexico, and the United States. The disagreement on NAFTA in the United States is about free trade with Mexico, not with Canada. A US-Canada free trade agreement (FTA) already exists.This controversy over NAFTA has been fierce in the United States, much more so than in Mexico. This comparison speaks volumes about changing attitudes. It was almost unthinkable a decade ago that Mexico would so drastically alter its traditional position of maintaining economic and political distance from the United States. This change would not have been possible but for la decena trágica, the years of the 1980s. Beyond that, Mexico has more at stake in a free trade agreement. It has the smaller economy (about 1/27th that of the United States) so that changes, for better or worse, are magnified.

Revenge Porn by Teens in the United States and India: A Socio-Legal Analysis

2013 ◽  
Vol 51 (1-2) ◽  
pp. 85-111 ◽  
Author(s):  
Debarati Halder ◽  
K. Jaishankar
Keyword(s):  
United States ◽  
Sexual Behaviour ◽  
Child Pornography ◽  
The United States ◽  
Therapeutic Jurisprudence ◽  
Legal Analysis ◽  
Legal Provisions ◽  
The Us ◽  
Revenge Porn

SummarySexting among teens has become a huge problem in the US as well as in India. This has given birth to numerous issues including issues related to child pornography, exploitation of images by perpetrators and revenge porn. While in the US laws are being created and tested for regulating sexting in relation to revenge porn, the situation is quite different in India. This paper emphasises that there is a lacuna in dealing with adolescent sexual behaviour including revenge taking attitude with the help of sexted images. This paper argues that instead of dealing the issue of revenge porn by teens in the traditional procedural ways as has been laid down in the legal provisions or by way of rusticating the children (including the perpetrators and the victim) from the school as has happened in India in several occasions, Therapeutic Jurisprudence approach should be taken up.

scholarly journals SECs Push Back On Adoption Of IFRS In The United States

2014 ◽  
Vol 12 (3) ◽  
pp. 237
Author(s):  
RamMohan R. Yallapragada ◽  
C. William Roe ◽  
Alfred G. Toma
Keyword(s):  
United States ◽  
Financial Reporting ◽  
Accounting Standards ◽  
Policy Decision ◽  
The United States ◽  
Alternative Methods ◽  
International Accounting ◽  
International Accounting Standards ◽  
The Us ◽  
The World

For a long time, the United States (US) Generally Accepted Accounting Principles (GAAP), are considered as the gold standard for financial reporting by companies all over the world. With the advent of globalization of capital markets and the proliferation of the multi-national corporations (MNCs), there emerged a movement for developing a uniform set of accounting standards applicable to companies all over the world in order to achieve uniformity in financial reporting. The movement is initiated by the International Accounting Standards Board (IASB) which started to issue International Financial Reporting Standards (IFRS). Over the last decade, four alternative methods have been considered by the Securities and Exchange Commission (SEC) for a possible adoption of IFRS in the US: outright adoption, convergence, endorsement, and condorsement. Recently, the SEC appears to be taking a step backwards in its policy towards adoption of IFRS. The process involves prohibitive costs to US companies which are already suffering under the ill effects of a great recession. The adoption of IFRS would also impose enormous burden on the academia, the accounting profession, and the regulatory apparatus of the SEC. Also, there is a question as to whether a single set of international accounting standards applicable to all countries is even desirable. The FASB and the IASB have been working on convergence since 2002. The SEC began studying the pros and cons of adoption of IFRS since 2010. But, in its latest staff report, issued in July 2012, the SEC did not include any final policy decision as to whether IFRS will ever be adopted at all in any manner in the US. Furthermore, the SEC, in its report, made it very clear that turning over control of US accounting standard-setting authority to the IASB is out of question. This paper presents the various efforts made so far in aligning US GAAP with the IFRS and the future outlook regarding adoption of IFRS in the US.

Mixed up in power politics and the Cold War: The Americans, the ICFTU and Singapore's labour movement, 1955–1960

2009 ◽  
Vol 40 (2) ◽  
pp. 323-351 ◽  
Author(s):  
S.R. Joey Long
Keyword(s):  
United States ◽  
Cold War ◽  
The Netherlands ◽  
The United States ◽  
Power Politics ◽  
Labour Movement ◽  
The Us ◽  
The Cold War

The United States had a hand in shaping Singapore's labour developments between the period 1955 and 1960. Utilising materials from archives in Britain, the Netherlands and the United States, this study details the impetus for, the nature of, and the outcome of the US attempt to strengthen non-communist labour institutions in Singapore.

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