Permanent Establishment
Permanent Establishment

Author: Arvid Aage Skaar

Publisher: Kluwer Law International B.V.

Published: 2020-06-19

Total Pages: 957

ISBN-13: 9403520647

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A new edition of the preeminent work on the permanent establishment (PE) is a major event in tax law scholarship. Taking into account changes in judicial and administrative practice as well as the Organisation for Economic Co-operation and Development’s (OECD’s) and the United Nation’s (UN’s) work in the three decades since the first edition, the present study brings the analysis up to date with the current internationally accepted interpretation of PE. The analysis is based on more than 720 cases from more than 20 countries, in addition to the OECD and UN model treaties and more than 630 books, articles, and official documents. The increased significance of the digital economy has rendered the traditional concept of PE inadequate for the allocation of taxing jurisdiction over the modern, mobile or digital international business. The author’s in-depth analysis explains the legal elements of the PE principle with attention to their continuing benefit and their shortcomings: criteria defining a PE- place of business, location, right of use, duration, business connection, business activity, ordinary course of business; evidence of a right of use to a place of business; business activities included in the PE concept of the tax treaties; identification of projects offshore and onshore; UN model treaty deviations from the OECD agency clause; distinction between jurisdictions with significant natural resources and countries possessing the capital, technology and know-how necessary to explore and exploit these resources; and how policies in each country may erode the PE concept. The book provides many synopses of court decisions and administrative rulings upon which the analysis is based. In addition to cases previously published in law reports and other publications, a number of unpublished decisions are included. A key word index makes it easy to find what is needed in any particular matter. The PE principle, in one version or another, is used in several thousand tax treaties in force today. This updated comprehensive study reveals the obligations imposed through the use of PE in tax treaties and will continue to be of immeasurable value to tax practitioners and scholars worldwide. In addition, the discussion of whether the notion of PE is an appropriate criterion for taxing jurisdiction in international fiscal law today provides authoritative and insightful food for thought.

Standards for the Growing, Harvesting, Packing, and Holding of Produce for Human Consumption (Us Food and Drug Administration Regulation) (Fda) (2018 Edition)
Standards for the Growing, Harvesting, Packing, and Holding of Produce for Human Consumption (Us Food and Drug Administration Regulation) (Fda) (2018 Edition)

Author: The Law The Law Library

Publisher: Createspace Independent Publishing Platform

Published: 2018-09-23

Total Pages: 412

ISBN-13: 9781727572667

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Standards for the Growing, Harvesting, Packing, and Holding of Produce for Human Consumption (US Food and Drug Administration Regulation) (FDA) (2018 Edition) The Law Library presents the complete text of the Standards for the Growing, Harvesting, Packing, and Holding of Produce for Human Consumption (US Food and Drug Administration Regulation) (FDA) (2018 Edition). Updated as of May 29, 2018 To minimize the risk of serious adverse health consequences or death from consumption of contaminated produce, the Food and Drug Administration (FDA or we) is establishing science-based minimum standards for the safe growing, harvesting, packing, and holding of produce, meaning fruits and vegetables grown for human consumption. FDA is establishing these standards as part of our implementation of the FDA Food Safety and Modernization Act. These standards do not apply to produce that is rarely consumed raw, produce for personal or on-farm consumption, or produce that is not a raw agricultural commodity. In addition, produce that receives commercial processing that adequately reduces the presence of microorganisms of public health significance is eligible for exemption from the requirements of this rule. The rule sets forth procedures, processes, and practices that minimize the risk of serious adverse health consequences or death, including those reasonably necessary to prevent the introduction of known or reasonably foreseeable biological hazards into or onto produce and to provide reasonable assurances that the produce is not adulterated on account of such hazards. We expect the rule to reduce foodborne illness associated with the consumption of contaminated produce. This book contains: - The complete text of the Standards for the Growing, Harvesting, Packing, and Holding of Produce for Human Consumption (US Food and Drug Administration Regulation) (FDA) (2018 Edition) - A table of contents with the page number of each section

Ensuring Safe Food
Ensuring Safe Food

Author: Institute of Medicine and National Research Council

Publisher: National Academies Press

Published: 1998-08-19

Total Pages: 208

ISBN-13: 0309173973

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How safe is our food supply? Each year the media report what appears to be growing concern related to illness caused by the food consumed by Americans. These food borne illnesses are caused by pathogenic microorganisms, pesticide residues, and food additives. Recent actions taken at the federal, state, and local levels in response to the increase in reported incidences of food borne illnesses point to the need to evaluate the food safety system in the United States. This book assesses the effectiveness of the current food safety system and provides recommendations on changes needed to ensure an effective science-based food safety system. Ensuring Safe Food discusses such important issues as: What are the primary hazards associated with the food supply? What gaps exist in the current system for ensuring a safe food supply? What effects do trends in food consumption have on food safety? What is the impact of food preparation and handling practices in the home, in food services, or in production operations on the risk of food borne illnesses? What organizational changes in responsibility or oversight could be made to increase the effectiveness of the food safety system in the United States? Current concerns associated with microbiological, chemical, and physical hazards in the food supply are discussed. The book also considers how changes in technology and food processing might introduce new risks. Recommendations are made on steps for developing a coordinated, unified system for food safety. The book also highlights areas that need additional study. Ensuring Safe Food will be important for policymakers, food trade professionals, food producers, food processors, food researchers, public health professionals, and consumers.

The Law of the European Union and the European Communities
The Law of the European Union and the European Communities

Author: Pieter Jan Kuijper

Publisher: Kluwer Law International B.V.

Published: 2018-09-28

Total Pages: 1251

ISBN-13: 9041154124

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The Law of the European Union is a complete reference work on all aspects of the law of the European Union, including the institutional framework, the Internal Market, Economic and Monetary Union and external policy and action. Completely revised and updated, with many newly written chapters, this fifth edition of the most thorough resource in its field provides the most comprehensive and systematic account available of the law of the European Union (EU). Written by a new team of experts in their respective areas of European law, its coverage incorporates and embraces many current, controversial, and emerging issues and provides detailed attention to historical development and legislative history of EU law. Topics that are constantly debated in European legal analysis and practice are touched on in ways that are both fundamental and enlightening, including the following: .powers and functions of the EU law institutions and relationship among them; .the principles of equality, loyalty, subsidiarity, and proportionality; .free movement of persons, goods, services, and capital; .mechanisms of constitutional change – treaty revisions, accession treaties, withdrawal agreements; .budgetary principles and procedures; .State aid rules; .effect of Union law in national legal systems; .coexistence of EU, European Convention of Human Rights (ECHR), and national fundamental rights law; .migration and asylum law; .liability of Member States for damage suffered by individuals; .competition law – cartels, abuse of dominant position, merger control; .social policy, equal pay, and equal treatment; .environmental policy, consumer protection, public health, cultural policy, education, and tourism; .nature of EU citizenship, its acquisition, and loss; and .law and policy of the EU’s external relations. The fifth edition embraces many new, ongoing, and emerging European legal issues. As in the previous editions, the presentation is notable for its attention to how the law relates to economic and political realities and how the various policy areas interact with each other and with the institutional framework. The many practitioners and scholars who have relied on the predecessors of this definitive work for years will welcome this extensively revised and updated edition. Those coming to the field for the first time will instantly recognize that they are in the presence of a masterwork that can always be turned to with profit and that helps in understanding the rationale underlying any EU law provision or principle.

Rules and Practices of International Investment Law and Arbitration
Rules and Practices of International Investment Law and Arbitration

Author: Yannick Radi

Publisher: Cambridge University Press

Published: 2020-10-29

Total Pages: 581

ISBN-13: 1108916090

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International investment law and arbitration is its own 'galaxy', made up of thousands of treaties to be read in relation to hundreds of awards. It is also diverse, as treaty and arbitration practices display nuances and differences on a number of issues. While it has been expanding over the past few decades in quantitative terms, this galaxy is now developing new traits as a reaction to the criticisms formulated across civil society in relation to the protection of public interest. This textbook enables readers to master and make sense of this galaxy in motion. It offers an up-to-date, comprehensive and detailed analysis of the rules and practices which form international investment law and arbitration, covering its substantive, institutional and procedural aspects. Using analytical and practice-oriented approaches, it provides analyses accessible to readers discovering this field anew, while it offers a wealth of in-depth studies to those who are already familiar with it.

Transitional Justice and Rule of Law Reconstruction
Transitional Justice and Rule of Law Reconstruction

Author: Padraig McAuliffe

Publisher: Routledge

Published: 2013-06-26

Total Pages: 313

ISBN-13: 1135037760

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This short and accessible book is the first to focus exclusively on the inter-relation between transitional justice and rule of law reconstruction in post-conflict and post-authoritarian states. In so doing it provides a provocative reassessment of the various tangled relationships between the two fields, exploring the blind-spots, contradictions and opportunities for mutually-beneficial synergies in practice and scholarship between them. Though it is commonly assumed that transitional justice for past human rights abuses is inherently conducive to restoring the rule of law, differences in how both fields conceptualise the rule of law, the scope of transition and obligations to citizens have resulted in divergent approaches to transitional criminal trial, international criminal law, restorative justice and traditional justice mechanisms. Adopting a critical comparative approach that assesses the experiences of post-authoritarian and post-conflict polities in Latin America, Asia, Europe and Africa undergoing transitional justice and justice sector reform simultaneously, it argues that the potential benefits of transitional justice are exaggerated and urges policy-makers to rebalance the compromises inherent in transitional justice mechanisms against the foundational demands of rule of law reconstruction. This book will be of interest to scholars in the fields of transitional justice, rule of law, legal pluralism and peace-building concerned by the failure of transitional justice to leave a positive legacy to the justice system of the states where it operates. ‘This is a bold and nuanced scrutiny of the international system’s approach to transitional justice and the much vaunted rule of law project. Dr McAulifee should be congratulated for this well-researched book which should be a must read for not only scholars and researchers in transitional justice and peace and conflict studies, but also policy-makers in the international system.’ Dr. Hakeem O. Yusuf, Senior Lecturer, University of Strathclyde and author of Transitional Justice, Judicial Accountability and the Rule of Law.