With the globalization of the world's economies, the elimination of barriers to mobility within trade blocks, and the growth of consolidated multinational businesses, the movement of employees and independent contractors is an obvious feature of modern commercial life. While labour mobility may not yet be as free as capital mobility, the ground is closing. A logical response to the increased mobility of labour would be a gradual convergence of different countries' tax rules applying to expatriates, as nations seek to grapple with the same problem, and a growing harmonization of rules to prevent overlaps and double taxation while closing the lacunae which allow taxpayers to escape taxation completely.As the papers in this volume show, however, the legislatures responsible for drafting tax laws and the tax authorities responsible for administering them are many steps behind commercial developments. Indeed, if anything, the gap is widening--different, sometimes dramatically different, approaches between jurisdictions are revealed. It is, therefore, to be hoped that governments turn their attention to the problems raised in this volume and explore appropriate paths for unilateral or multilateral resolution of these issues.
What are the theoretical and practical issues relating to the intersection between domestic and international law? This important new book discusses how general theories, including monism and dualism, transpire in practice. The author examines several key areas: the rules relating to treaty making and the ratification of treatises, the doctrine of automatic incorporation and transformation, the direct effect of international norms in the domestic system, and a discussion of the principle of consistent interpretation. With a focus on the European Convention on Human Rights, the author concludes that, although traditional theories are still relevant, they fall short in grasping the complexity of the different ways in which the legislator and the courts have given effect to international law on the domestic level. Students and scholars of international and domestic law will find this book to be useful in their studies. It will also be of interest to academics, judges, and practicing lawyers.
The first major study in over three decades to explore the essential arguments of all the major theoretical interpretations of nationalism, from the modernist approaches of Gellner, Nairn, Breuilly, Giddens and Hobsbawm to the alternative paradigms of van den Bergh and Geertz, Armstrong and Smith himself.