scholarly journals TAX EXCHANGE OF INFORMATION AND INTERNATIONAL COOPERATION IN BRAZIL

2015 ◽  
Vol 11 (1) ◽  
pp. 13-35 ◽  
Author(s):  
Heloisa Estellita ◽  
Frederico Silva Bastos
Keyword(s):  
International Cooperation ◽  
Tax Evasion ◽  
Legal Framework ◽  
Global Dimension ◽  
International Exchange ◽  
Tax Administration ◽  
International Treaties ◽  
Exchange Of Information ◽  
The Right ◽  
Supreme Court Rulings

Globalization and internationalization of companies are phenomena that need to be considered by modern tax administrations. In many situations, such as tax evasion, harmful tax competition and money laundering, domestic statutes seem to be ineffectual in a global dimension. Fo cope with that, new forms of regulation and regulators emerge. Under this view, an effort towards signing international treaties, conventions and agreements seems to be a feasible solution. The brazilian legal framework contains principles and rules that make international cooperation and exchange of information (eoi) with other countries possible. Furthermore, the brazilian tax administration has wide-ranging access powers to obtain information for international exchange purposes and has the tools to coercively produce such information. Brazil is following the right path to implement international exchange of information standards. However, there are some obstacles that need to be fixed for a more efficient implementation of these mechanisms. This article examines some topics of the brazilian legal and institutional framework on the tax exchange of information, such as a new model of approach of the tax administration, the tax transparency agenda and the international agreements on eoi matters, the brazilian supreme court rulings under bank secrecy and the rights of brazilian taxpayers regarding eoi.

scholarly journals Prosecuting Piracy at the High Seas: the Experience of Malaysia

2018 ◽  
Vol 26 (2) ◽  
pp. 307
Author(s):  
Muhammad Hameedullah Md Asri ◽  
Md Khalil Ruslan
Keyword(s):  
International Law ◽  
Geneva Convention ◽  
Legal Framework ◽  
International Treaties ◽  
Sovereign State ◽  
High Court ◽  
United Nations Convention ◽  
The Law ◽  
To Come ◽  
The Right

The development of the law on piracy under two major international treaties; the Geneva Convention, 1958 and the United Nations Convention on the Law of the Sea, 1982 has witnessed great acceptance and application of the law with many coastal states have crafted specific anti-piracy law as a manifestation of their commitments to the international treaties. However, up until today, Malaysia has yet to come out with a single and unified statute against piracy despite being a member to both treaties. The law is scattered in a different set of documents and carried out by various agencies that are responsible to each respective law. It is argued that given this is the position in Malaysia, the prosecution of piracy would be a critical problem for the law enforcement. In this paper, we address this concern by looking at both Malaysian legal framework as well as the experience of the country against international piracy, particularly the case of Bunga Laurel. The findings suggest that there are more than twenty Acts that might be used against piracy. As a sovereign state under the international law, Malaysia also has the right to resort to principles of international law for the apprehension and prosecution of high sea pirates. To this effect, the case of Bunga Laurel has really manifested the successful application of Malaysian law by the High Court of Malaya against international piracy. The paper concludes that the absence of a single anti-piracy law is not necessarily an obstacle, but instead an advantage with great choice of law available for the prosecution in this country.

scholarly journals Establishment and development of legal regulation of the court's activity in transfer of foreign citizens sentenced by Russian courts to serve their sentence in the country of citizenship

2021 ◽  
pp. 85-93
Author(s):  
Alexander Fedyunin
Keyword(s):  
International Cooperation ◽  
Russian Federation ◽  
Legal Framework ◽  
Legal Regulation ◽  
International Norms ◽  
Soviet Period ◽  
Special Role ◽  
Foreign Countries ◽  
The Russian Federation ◽  
The Right

This article analyzes the establishment of legal regulation of the court's activity in the consideration and resolution of the question of transferring foreign citizens sentenced by the court of the Russian Federation to serve their sentence in country of citizenship. The author offers periodization of the chronology of its evolution,  and draws attention to the gaps and inaccuracies in the current legislation and the need for amending normative legal framework, which is testified by the legal acts adopted by the state authorities of the Russian Federation, including those aimed at regulation of international legal relations in this sphere, as well as the works of the scholars-processualists. The conclusion is made that the corresponding court's activity acquires a special role. Compared to the Soviet period, national and international norms that regulate the court’s activity in this area have experiences significant changes, as the number of convicts transferred to their country of citizenship has increased considerably, the contractual practice of the Russian Federation has expanded, which is substantiated by the globalization processes and the need for the development and strengthening of international cooperation of the Russian Federation with foreign countries in the sphere of transferring foreign citizens. Examination of the chronology of changes experienced by the normative legal framework of the court’s activity in the course of its establishment and development, allows choosing the right direction for further improvements.

Part VIII Cooperation in Antirust Enforcement, 22 International Cooperation

2020 ◽  
Author(s):  
Smijter Eddy De ◽  
Gasparon Philipp ◽  
Berghe Pascal
Keyword(s):  
European Commission ◽  
International Cooperation ◽  
Legal Framework ◽  
Merger Control ◽  
Antitrust Enforcement ◽  
International Dimension ◽  
Cross Border ◽  
Exchange Of Information ◽  
The U.S ◽  
The Eu

This chapter studies the cooperation between the European Commission and competition authorities and courts outside the EU, at both bilateral and multilateral level, and highlights the importance of that cooperation in the context of proliferation of competition regimes and the continual increase in cross-border business activities. In more than half of its enforcement activities, the Commission cooperates with one or more foreign jurisdictions, obviously with varying degrees of intensity. The bulk of this international cooperation, in the fields of both merger control and anticompetitive practices, is with the U.S. and the Canadian competition authorities. The chapter then sets out the legal framework for international cooperation and explains the principles determining the Commission’s jurisdiction in cases having an international dimension. It also considers cooperation in antitrust enforcement, with particular attention given to the exchange of information and disclosure of evidence.

scholarly journals Description of Fiscal Legislation and Changes in Years in Albania

2016 ◽  
Vol 4 (1) ◽  
pp. 91
Author(s):  
Edvin Xhango
Keyword(s):  
Gross Domestic Product ◽  
Informal Economy ◽  
Tax Evasion ◽  
Income Tax ◽  
Value Added ◽  
Legal Framework ◽  
Tax Law ◽  
Business Interests ◽  
The Right ◽  
The Cost

The development of the appropriate tax law was very important but also very difficult for countries coming from a centrally planned economy. In this paper, the author discusses the framework of tax law drafted from 1993 until 2014. In the study we present as the legislation has changed in these years and have influenced legal solutions to improve business data; thus affecting the development of the economy. We have identified legal definitions that provide the right solutions for business as well as for the economy of the state. We have selected the popular items and the articles that encourage business to develop informal economy. For this study is the ratio of Value Added Tax and Income tax on gross domestic product, which from 1998 until 2014 is almost the same. Noting that Albania is the country with the size of informal economy 34-47%, the result is about the legal framework of deficiencies. Given the above results, we have studying business interests to develop the informal economy. For this aid comes in the study of Busato and Chiarini, 2004, by which it can be determined the cost of product development business to the informal economy. Calculations showed that the cost of the development of the informal sector is much lower than the fiscal burden. Based on the results we conclude that the legal framework needed to improved in terms of avoidance of tax evasion opportunities as recognition of all invoiced costs, increasing penalties for not declaring the income and improve the work of the tax administration.

Response of India towards Torture and Custodial Violence

2020 ◽  
pp. 81-149
Author(s):  
Joshua N. Aston
Keyword(s):  
Supreme Court ◽  
Armed Forces ◽  
Legal Framework ◽  
Special Rapporteur ◽  
Supreme Court Of India ◽  
The Supreme Court ◽  
The Right ◽  
Supreme Court Rulings ◽  
National Police

The chapter deals with the legal framework in India against torture and custodial violence and the response and role of the Indian police force in such crimes. It also gives statistical data on violence taking place in the country at the hands of the police and armed forces. It provides a summary of the report of the United Nations Special Rapporteur on arbitrary and extra-judicial executions. The chapter also discusses the right to protection against torture and the views and verdicts of the Supreme Court of India, and highlights the role of statutory bodies and commissions such as the Law Commission of India and the National Police Commission in preventing torture and custodial violence. Therefore, this chapter has reference to several laws of the country and the Constitution of India and its provisions, and it cites some cases and Supreme Court rulings for preventing torture and custodial violence, which provides India’s response towards the prevention of torture and custodial violence and protecting victims as well as every citizen from such crimes.

scholarly journals Finland’s Arctic strategy: international cooperation and legal aspects

2020 ◽  
Vol 6 (4) ◽  
pp. 59-65
Author(s):  
Vladimir Jilkine
Keyword(s):  
International Cooperation ◽  
Legal Framework ◽  
Legal Aspects ◽  
State Regulation ◽  
The Arctic ◽  
Arctic Zone ◽  
International Treaties ◽  
Interstate Relations ◽  
Economic Relations ◽  
The Government

The article is devoted to the issues of international cooperation of Finland in the Arctic in the sphere of environment on a stable international legal basis. The international cooperation in the Arctic began at the government level in 1991 at Rovaniemi at the meeting of the Arctic countries ministers. The improvement of the regulatory and legal framework for environmental protection and perfection of the legal instruments of interaction with international environmental organizations is a priority task in the development of the Arctic zone. The development of interstate relations is promoted by a multitude of Arctic forums and discussion platforms that unite Finland and Russia in virtue of these countries geographical neighbourhood and trade and economic relations. Finland actively stands for mutually beneficial bilateral and multilateral cooperation with the Arctic countries on the basis of international treaties and agreements, and favours international scientific and technical cooperation within the framework of global and regional technological and research projects in the Arctic. The international attention to the prospects of the Arctic, as well as Finlands climate-related agreements and commitments, required a revision of the national legislation on environmental. In the first 11 months of 2018, the Parliament of Finland received 265 draft bills in the sphere of ecology for consideration. The protection of indigenous small-numbered nations, their original habitat and traditional way of life is based on the UN Declaration on the Rights of Indigenous Peoples. In the authors opinion, the study and application of the experience and achievements in the field of digital technologies in legal science in Finland will give a positive impetus to the perfection of the Russian digital model of legal groundwork for the Arctic, it will favour the improvement of the regulatory and legal framework for laying the foundations of state governance of the Russian Federation Arctic Zone and for legislative recognition of its status as a special object of state regulation, and it will also promote development of technologies for legal monitoring, legal prognostication and expert examination of international projects of statutory legal acts.

scholarly journals Torture by the Nigerian Police Force: International Obligations, National Responses and the Way Forward

2017 ◽  
Vol 2 (1) ◽  
pp. 169-187
Author(s):  
Elkanah Babatunde
Keyword(s):  
Legal Framework ◽  
Police Brutality ◽  
Political Rights ◽  
International Treaties ◽  
Convention Against Torture ◽  
International Obligations ◽  
Degrading Treatment ◽  
Civil And Political Rights ◽  
The Right ◽  
Right To Dignity

Police brutality has become rife in Nigeria and is regarded by some as a normal part of police operations. This is despite the fact that the Nigerian Constitution provides for the guarantee of the right to dignity and the protection against torture and inhuman or degrading treatment. Nigeria is also party to some international treaties such as the International Covenant on Civil and Political Rights, the Convention against Torture and other Cruel, Inhuman or Degrading Treatment or Punishment and the African Charter on Human and Peoples’ Rights which expressly prohibit torture and other cruel, inhuman and degrading treatment. This raises the question whether police brutality in Nigeria amounts to torture and / or other cruel, inhuman or degrading treatment and whether the existing legal framework sufficiently prevents and punishes the perpetrators of these acts.

scholarly journals ABOUT THE ORGANIZATION OF FORENSIC-EXPERT ACTIVITY: THE INTERNATIONAL ASPECT

2017 ◽  
Vol 17 ◽  
pp. 158-162
Author(s):  
A. A. Rusetskyi
Keyword(s):  
International Cooperation ◽  
Far East ◽  
International Standards ◽  
Political Life ◽  
International Treaties ◽  
Full Member ◽  
Forensic Expert ◽  
The Right ◽  
Work Done ◽  
Research Institute

Issues of international cooperation in the field offorensic expert activity are always relevant both for judicial power in general and for itself. The importance of such cooperation has increased in connection with the reform of political, economic, social and law enforcement systems in Ukraine. The main reasons for the need of international forensic- expert cooperation are the integration and globalization of international scientific relations and the implementation of its results in its own legislative and other bases. The issues of international forensic-expert cooperation have found their reflection in the international treaties in the field of expert activity with European countries, countries of the near and far east. These agreements define the procedure for calling experts abroad, give guarantees for the protection of experts, provide the right of the expert to reimburse travel and stay costs, as well as the right to payfor the work done. An urgent issue of international cooperation of Ukrainian expert institutions in the field of forensic expert activity is the entrance to the European Network of Forensic Science Institutes (ENFSI). Since 2002, the State Research Expert-criminalistic Center of the Ministry of Internal Affairs of Ukraine is a full member of ENFSI. To date, two expert institutions of the Ministry of Justice of Ukraine are members of the ENFSI - it’s the Hon. Prof. M. S. Bokarius Kharkiv Research Institute of Forensic Examinations and Kiyiv Research Institute of Forensic Examinations. International cooperation in the field of forensic-expert activity in Ukraine is a dynamically developing system that meets the interests of not only forensic experts, but also all the subjects ofpublic and political life. Integration of international standards into the nationalforensic- expert activity is conditioned by the development of innovative expert methods and techniques, which, in their turn, enhance the prestige and professionalism of Ukrainian expert institutions.

scholarly journals The Court of the Eurasian Economic Union: Challenges of Functioning

2019 ◽  
Vol 14 (1) ◽  
pp. 57-75
Author(s):  
Zholymbet Baishev
Keyword(s):  
Legal Framework ◽  
Transportation Policy ◽  
Internal Market ◽  
Customs Union ◽  
International Treaties ◽  
Member States ◽  
Eurasian Economic Union ◽  
Economic Union ◽  
The Right ◽  
Advisory Opinions

The Court of Eurasian Economic Union is envisaged by the Treaty on EAEC (Eurasian Economic Community) as one of the bodies of the Union. Its principal aim is to ensure uniform application of the Treaty and compliance of the agreements adopted by the Union member states as well as acts of the Union bodies with the Treaty.All member states, bodies of the Union and, in certain cases, economic entities has the right of appeal to the Court. The Court is empowered to adjudicate cases of disputes arisen within the framework of the Union as well as to issue advisory opinions. Court decisions are binding while advisory opinions are of suggestive nature. When hearing cases, the Court applies the Treaty on EAEC, international treaties of the states concluded within the framework of the Union and norms of international law.Established in 2015, the Court of EAEC appeared to be in demand among the states, economic entities and bodies of EAEC. The analysis of the activities of the Court and its legal framework enabled to identify a number of outstanding issues related to the status and organization of the activities of the Court. Thus, the competence of the Court as stipulated by the Statute does not reflect the power (as stipulated by the Treaty) of the Highest Eurasian Economic Union to appeal to the Court with a request. The limits of competence of the Court are not clearly and sufficiently denoted, the fact that might serve grounds for the unwarranted expansion thereof. The procedure for initiation of issuance of advisory opinions and termination of proceedings in such cases is not sufficiently regulated. There is no clarity as to the legitimacy of the collective dissenting opinions of judges.The analysis of the Court practice shows that in broad terms it fulfills its mandate. The decisions adopted by it enabled to elaborate critical legal positions and clarify many practical issues in such areas as functioning of the Customs Union and internal market of the Union, general principles and rules of competition, protective measures for internal market and transportation policy.

ENSURING EFFECTIVE ACTIVITY OF TAX ADMINISTRATION -AN IMPORTANT FACTOR FOR INCREASING TAX ACCOUNTABILITY

2020 ◽  
Vol 8 (3) ◽  
pp. 40-48
Author(s):  
Uguloy Berdiyeva ◽  
Keyword(s):  
Tax Evasion ◽  
The State ◽  
Tax Administration ◽  
Tax Collection ◽  
State Budget ◽  
Effective Activity

The article discusses the issues of increasing the level of tax collection on the basis of improving tax administration, ensuring the full payment of taxes and fees to the state budget, reducing the likelihood of tax evasion.

Sign in / Sign up

Export Citation Format

Share Document