The a Study on the Implementaion of Domestic Law of the Internatinal Maritime Organzation Convention and Improvements in Domestic Laws Different from the Convention

2021 ◽  
Vol 11 (4) ◽  
pp. 135-159
Author(s):  
Chan-Soo Jung ◽  
◽  
Sang-Il Lee
Keyword(s):  
Domestic Law

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. 

The Domestication of the Convention on the Rights of Persons with Disabilities

2018 ◽  
Author(s):  
Lisa Waddington
Keyword(s):  
Direct Effect ◽  
Legal Status ◽  
Case Law ◽  
Legal Systems ◽  
Persons With Disabilities ◽  
International Treaty ◽  
Four Dimensions ◽  
Relevant Case ◽  
Similarities And Differences ◽  
Domestic Law

This chapter reflects on jurisdiction-specific approaches to the domestication of the Convention on the Rights of Persons with Disabilities (CRPD), considering in particular the domestic legal status of the CRPD and the relevance of that legal status for case law. The chapter explores four dimensions of the CRPD’s legal status: direct effect; indirect interpretative effect (where the CRPD influences the interpretation given to domestic law); use of the CRPD because of commitments to another international treaty; and absence of domestic legal status. With the exception of the first category, all dimensions can potentially present themselves in legal systems which tend towards the monist approach as well as in those which tend towards the dualist approach. The chapter discusses examples of relevant case law and reflects on similarities and differences emerging from a comparison of that case law.

Italy

2018 ◽  
Author(s):  
Delia Ferri
Keyword(s):  
Significant Influence ◽  
Case Law ◽  
Reasonable Accommodation ◽  
Constitutional Court ◽  
Judicial Activism ◽  
Legal Capacity ◽  
Persons With Disabilities ◽  
Indirect Discrimination ◽  
Legal Concepts ◽  
Domestic Law

Italy was among the first countries to sign the UN Convention on the Rights of Persons with Disabilities (CRPD) in 2007, and ratified it in 2009 by Law 18/2009. Since then, the Convention has displayed significant influence on case law, and provoked a degree of judicial activism. This chapter provides an overview of how Italian courts have used and interpreted the CRPD. It highlights how Italian lower and higher courts, including the Constitutional Court and the Court of Cassation, have attempted to overcome the gap between domestic law and the CRPD, by ‘rethinking’ legal concepts in light of the Convention. This is evident with regards to the field of legal capacity and the domestic provisions of the civil code on the ‘administration of support’, but also to non-discrimination legislation, the scope of which has been evidently enlarged to encompass the failure to provide reasonable accommodation as a form of indirect discrimination.

India

2018 ◽  
Author(s):  
Shreya Atrey
Keyword(s):  
Human Rights ◽  
Final Analysis ◽  
Case Law ◽  
Social Model ◽  
Disability Rights ◽  
Appellate Courts ◽  
Persons With Disabilities ◽  
High Courts ◽  
The Supreme Court ◽  
Domestic Law

This chapter provides an expository account of Indian appellate courts’ engagement with the Convention on the Rights of Persons with Disabilities (CRPD) and the developing case law on disability rights. As a dualist State, India has ratified but not incorporated the CRPD into its domestic law. This has not deterred frequent references to the CRPD in litigation at the highest level. The appellate courts—High Courts and the Supreme Court—have resorted to the CRPD in diverse ways. The analysis of the small but not insignificant body of case law shows that these instances can be classified into two broad themes of ‘citation’ and ‘interpretation’. In the final analysis, the overall impact of references to the CRPD can be considered largely positive but still modest in the absence of new legislation embracing the human rights framework and social model of the CRPD in India.

The Influence of the Two Covenants on States Parties Across Regions

2018 ◽  
Author(s):  
Samantha Besson
Keyword(s):  
Human Rights ◽  
Domestic Institutions ◽  
International Human Rights Law ◽  
Human Rights Law ◽  
International Human Rights ◽  
The Third ◽  
International Human ◽  
Domestic Influence ◽  
Domestic Law

As a companion to the five regional reports in this volume, this chapter’s aim is a double one: first, to bring the comparison up to the regional level, and second, to analyse the international and domestic institutions, procedures, and mechanisms that affect how international human rights instruments influence domestic law. The chapter is therefore both a study in comparative international human rights law and a contribution to its methodology. Its structure is four-pronged. The first section clarifies the aim, object, and method of the comparison. The second section presents a comparative assessment of the Covenants’ domestic influence across regions and develops a grid of comparative analysis. The third section addresses the authority of the Committees’ interpretations of the Covenants, relying on a bottom-up comparative law argument. The fourth section discusses the role of human rights comparison and of regional human rights law in enhancing the legitimacy of the Committees’ future interpretations.

A Union of Peoples

2020 ◽  
Author(s):  
Pavlos Eleftheriadis
Keyword(s):  
European Union ◽  
International Law ◽  
Political Theory ◽  
Domestic Institutions ◽  
Eu Law ◽  
The European Union ◽  
Rival Theory ◽  
Law Of Nations ◽  
Domestic Law ◽  
The Eu

This book offers a legal and political theory of the European Union. Many political and legal philosophers compare the EU to a federal union. They believe that its basic laws should be subject to the standards of constitutional law. They thus find it lacking or incomplete. This book offers a rival theory. If one looks more closely at the treaties and the precedents of the European courts, one sees that the substance of EU law is international, not constitutional. Just like international law, it applies primarily to the relations between states. It binds domestic institutions directly only when the local constitutions allow it. The member states have democratically chosen to adapt their constitutional arrangements in order to share legislative and executive powers with their partners. The legal architecture of the European Union is thus best understood under a theory of dualism and not pluralism. According to this internationalist view, EU law is part of the law of nations and its distinction from domestic law is a matter of substance, not form. This arrangement is supported by a cosmopolitan theory of international justice, which we may call progressive internationalism. The EU is a union of democratic peoples, that freely organize their interdependence on the basis of principles of equality and reciprocity. Its central principles are not the principles of a constitution, but cosmopolitan principles of accountability, liberty, and fairness,

Sign in / Sign up

Export Citation Format

Share Document